MADRID, Jan 22 (Reuters) - Mid-sized Spanish lender Bankinter posted a 45 percent rise in net profit in 2014 to 276 million euros ($320 million), helped by fewer provisions against bad loans and a pick-up in lending, as well as a 2013 accounting adjustment.
The rise was compared to restated 2013 results, after Bankinter said it readjusted last year's earnings to reflect payments to Spain's deposit guarantee fund.
Without the adjustment, profits would have risen 28 percent. Bankinter, Spain's seventh biggest bank by market value, missed analysts forecasts for a 284-million-euro net profit for 2014. ($1 = 0.8630 euros) (Reporting by Sarah White, Editing by Paul Day)