EXHIBIT 12(b) BANKBOSTON CORPORATION COMPUTATION OF CONSOLIDATED RATIO OF EARNINGS TO FIXED CHARGES (Including Interest on Deposits) The Corporation's ratios of earnings to fixed charges (including interest on deposits) for the three months ended March 31, 1999 and 1998 and for the five years ended December 31, 1998 were as follows: Three Months Ended March 31, Years Ended December 31, --------- --------------------------------------------- (Dollars in millions) 1999 1998 1998 1997 1996 1995 1994 ---- ---- ----- ----- ----- ----- ----- Net income $ 223 $ 238 $ 792 $ 879 $ 650 $ 678 $ 542 Extraordinary item, net of tax 7 Income tax expense 131 153 477 589 483 529 422 ------ ------ ------- ------- ------- ------- ------- Pretax earnings $ 354 $ 391 $ 1,269 $ 1,468 $ 1,133 $ 1,207 $ 971 ====== ====== ======= ======= ======= ======= ======= Fixed charges: Portion of rental expense (net of sublease rental income) which approximates the interest factor $ 12 $ 10 $ 42 $ 39 $ 40 $ 38 $ 35 Interest on borrowed funds 264 272 1,179 1,050 873 1,079 1,038 Interest on deposits 473 462 1,871 1,685 1,680 1,791 1,301 ------ ------ ------- ------- ------- ------- ------- Total fixed charges $ 749 $ 744 $ 3,092 $ 2,774 $ 2,593 $ 2,908 $ 2,374 ====== ====== ======= ======= ======= ======= ======= Earnings (for ratio calculation) $1,103 $1,135 $ 4,361 $ 4,242 $ 3,726 $ 4,115 $ 3,345 ====== ====== ======= ======= ======= ======= ======= Total fixed charges $ 749 $ 744 $ 3,092 $ 2,774 $ 2,593 $ 2,908 $ 2,374 ====== ====== ======= ======= ======= ======= ======= Ratio of earnings to fixed charges 1.47 1.53 1.41 1.53 1.44 1.42 1.41 ====== ====== ======= ======= ======= ======= ======= For purposes of computing the consolidated ratio of earnings to fixed charges "earnings" represent income before extraordinary item plus applicable income taxes and fixed charges. "Fixed charges" include gross interest expense (including interest on deposits) and the proportion deemed representative of the interest factor of rent expense, net of income from subleases.