CITIZENS Financial Group, the US bank in which Bank of Ireland has a 23.5 per cent stake, has reported a pre tax profit of $176.3 million (£108.8 million) for the nine months to June 30th, compared to $127.7 million during the same period last year. The results include a one off restructuring charge of $34.5 million associated with the merger of Citizens and First New Hampshire Bank. Bank of Ireland's interim results, due in November, will include the company's share of Citizens' net income with effect from the merger.