May 27 (Reuters) - National Bank of Canada, the country's sixth-largest lender, said quarterly profit fell 13 percent as the year-earlier period included a C$102 million ($93.8 million) benefit.
The company's net income fell to C$362 million, or C$1.01 per share, in the second quarter ended April 30, from C$417 million, or C$1.20 a share, a year earlier.
National Bank of Canada said it recorded a rise in the fair value of restructured notes in the second quarter of 2013.
Excluding items, the bank said net income rose to C$375 million, from C$352 million a year earlier.
The Montreal-based bank raised its quarterly dividend to 48 Canadian cents per share for the quarter ending July 31, from 46 Canadian cents per share. ($1 = 1.09 Canadian Dollars) (Reporting by Sneha Banerjee in Bangalore; Editing by Sriraj Kalluvila)