BANK OF NEW ENGLAND <BKNE.O> POST PRO FORMA NET Bank of New England Corp reported that pro forma first quarter earnings, which reflect its combined operations under a pending merger with the Conifer Group, rose to 60 mln dlrs, or 89 cts a share, from 49 mln dlrs, or 75 cts a share in 1986. The merger is expected to close on April 22. Earlier, Bank of New England reported first quarter net income, not taking the merger into account, rose to 1.04 dlrs from 83 cts a share. NOTE:First quarter of 1986 does not include restatement from recent acquisitions. After restatement, net income was 39.8 mln dlrs. The 1987 pro forma first quarter results include nonrecurring merger expenses of 4.7 mln dlrs. Excluding these expenses, growth in operating expenses of the combined companies was reduced from 14 pct to 12 pct during the first quarter. Loans and leases increased 34 pct to 19.5 billion dlrs and deposits grew 14 pct to 19.6 billion dlrs. The provision for possible credit losses was 14.4 mln dlrs in the first quarter compared with 19.7 mln dlrs last year. Net charge-offs were 10.9 mln dlrs, down from 12.8 mln dlrs in 1986.