Commercial Bank of Dubai has announced that net profit after provisions for non-performing loans for H1-2011 was up 2 percent over the same period in 2010 to AED 523 Million. Earnings per share were AED 0.27 for the first 6 months. Return on Average Equity remains consistently high at 18.15 percent while the return on Average Assets is one of the highest in the industry at 2.73 percent. Bank\'s total assets have reached AED38.1 billion as at the end of June, reflecting a 3.2 percent growth over the end of June 2010. The loans and advances reduced slightly to AED26.1bn while customers\' deposits marginally increased by 0.25 percent to AED28.1bn. The bank enjoys a comfortable liquidity position. Capital Adequacy Ratio at 23.32 percent one of the highest in the UAE industry. The loan to deposits saw a little drop, ratio (LDR) is at 92.8 percent against 93 percent as at December 2010. The bank said in a statement that it continues to proactively manage credit quality and impaired loans, with the impairment charge for the first half of 2011 dropping by 14 percent to AED153m. Continued investments in its people, branches and systems combines with a strategic focus to enhance efficiency resulted in a better than average market efficiency ratio of 29.7 percent.