DEFINITIONS & SOURCES
Understand bank financial measures, official UBPR summary ratio definitions, formulas, units, and original regulatory sources.
Open interactive metrics & sourcesThese are institution-level source definitions. Annualized income, average balance denominators, tax-equivalent adjustments, and reporting scope must match the original ratio. Industry ratios combine compatible numerators and denominators for paired reporting banks; they are not averages of bank ratios. Missing values are never replaced by zero. Read each chart’s source and calculation for its period, scope, and coverage.
The sum of all assets owned by the institution including cash, loans, securities, bank premises and other assets. This total does not include off-balance-sheet accounts.
Source: FDIC BankFind Suite data documentation. Bank-level values use FDIC source units; dollar fields are reported in thousands of U.S. dollars and ratios in percent.
The sum of all deposits including demand deposits, money market deposits, other savings deposits, time deposits and deposits in foreign offices.
Source: FDIC BankFind Suite data documentation. Bank-level values use FDIC source units; dollar fields are reported in thousands of U.S. dollars and ratios in percent.
The FDIC field catalog does not provide an extended definition for this field. Consult the original source documentation.
Source: FDIC BankFind Suite data documentation. Bank-level values use FDIC source units; dollar fields are reported in thousands of U.S. dollars and ratios in percent.
Net income after taxes and extraordinary items (annualized) as a percent of average total assets.
Source: FDIC BankFind Suite data documentation. Bank-level values use FDIC source units; dollar fields are reported in thousands of U.S. dollars and ratios in percent.
Annualized net income as a percent of average equity on a consolidated basis. Note: If retained earnings are negative, the ratio is shown as NA.
Source: FDIC BankFind Suite data documentation. Bank-level values use FDIC source units; dollar fields are reported in thousands of U.S. dollars and ratios in percent.
The FDIC field catalog does not provide an extended definition for this field. Consult the original source documentation.
Source: FDIC BankFind Suite data documentation. Bank-level values use FDIC source units; dollar fields are reported in thousands of U.S. dollars and ratios in percent.
The FDIC field catalog does not provide an extended definition for this field. Consult the original source documentation.
Source: FDIC BankFind Suite data documentation. Bank-level values use FDIC source units; dollar fields are reported in thousands of U.S. dollars and ratios in percent.
The FDIC field catalog does not provide an extended definition for this field. Consult the original source documentation.
Source: FDIC BankFind Suite data documentation. Bank-level values use FDIC source units; dollar fields are reported in thousands of U.S. dollars and ratios in percent.
The FDIC field catalog does not provide an extended definition for this field. Consult the original source documentation.
Source: FDIC BankFind Suite data documentation. Bank-level values use FDIC source units; dollar fields are reported in thousands of U.S. dollars and ratios in percent.
Definitions and formulas from the FFIEC UBPR User Guide, September 10, 2026. Formula codes below retain the original source expression. Follow the source link for full instructions, exceptions, and reporting applicability.
All income from earning assets plus the tax benefit on tax-exempt loans, leases, and municipal securities, divided by average assets.
PCTOFANN(uc:UBPR4107[P0],uc:UBPRD659[P0])Total interest expense divided by average assets.
PCTOFANN(cc:RIAD4073[P0],uc:UBPRD659[P0])Total interest income, plus the tax benefit on tax-exempt income, less total interest expense, divided by average assets.
PCTOFANN(uc:UBPR4074[P0], uc:UBPRD659[P0])Income derived from bank services and sources other than interest-bearing assets, divided by average assets.
PCTOFANN(cc:RIAD4079[P0],uc:UBPRD659[P0])Salaries and employee benefits, expenses of premises and fixed assets and other noninterest expense divided by average assets.
PCTOFANN(uc:UBPRE037[P0],uc:UBPRD659[P0])Pre Provision Net Revenue YTD % of Average Assets (TE)
PCTOFANN(uc:UBPRPG64[P0],uc:UBPRD659[P0])Provision for credit losses on loan and lease receivables losses divided by average assets.
PCTOFANN(uc:UBPRD483[P0],uc:UBPRD659[P0])Provision for credit losses on all other assets and off-balance-sheet credit exposures divided by average assets.
PCTOFANN(uc:UBPRKW06[P0], uc:UBPRD659[P0])Net interest income on a tax-equivalent basis plus noninterest income, less noninterest expense, the provision for loan and lease-financing receivable losses and the provision for allocated transfer risk, divided by average assets.
PCTOFANN(uc:UBPRE038[P0],uc:UBPRD659[P0])Pretax net gains or losses from the sale, exchange, retirement, or redemption of securities not held in trading accounts divided by average assets.
PCTOFANN(uc:UBPRD309[P0],uc:UBPRD659[P0])Unrealized holding gains (losses) on equity securities not held for trading as a percent of average assets
PCTOFANN(cc:RIADHT70[P0],uc:UBPRD659[P0])Pretax operating income, plus securities gains or losses divided by average assets.
PCTOFANN(uc:UBPRE039[P0],uc:UBPRD659[P0])After tax net operating income, including securities gains or losses, (which does not include extraordinary gains or losses), divided by average assets.
IF(uc:UBPRD659[P0] <> 0,PCTOFANN(cc:RIAD4300[P0],uc:UBPRD659[P0]), NULL)Net income attributed to minority interests divided by average assets. A minority interest is the portion of equity in a bank's subsidiary not attributable, directly or indirectly, to the parent bank. If the amount reported in this item is a net loss, enclose it in parentheses.
IF(uc:UBPR9999[P0] > '2009-01-01' AND uc:UBPRD659[P0] <> 0,PCTOFANN(cc:RIADG103[P0],uc:UBPRD659[P0]), NULL)Net income after securities gains or losses, extraordinary gains or losses, and applicable taxes, adjusted for sub chapter S status divided by average assets. Estimated income taxes is substituted for any reported applicable income taxes for banks that indicate sub chapter S status. Estimated income taxes: Federal income tax rates are applied to net income before extraordinary items and taxes + non-deductible interest expense to carry tax-exempt securities - tax-exempt income from securities issued by states and political subdivisions, - tax-exempt income from leases, - tax-exempt income from other obligations of states and political subdivisions.
IF(uc:UBPRD659[P0] <> 0,PCTOFANN(uc:UBPRD392[P0],uc:UBPRD659[P0]), NULL)Net income after securities gains or losses, extraordinary gains or losses, and applicable taxes divided by average assets.
IF(uc:UBPRD659[P0] <> 0,PCTOFANN(cc:RIAD4340[P0],uc:UBPRD659[P0]), NULL)Year-to-date average of average total loans (net of unearned income) in domestic and foreign offices, lease-financing receivables, U.S. Treasury, Agency and Corporation obligations, mortgage backed securities, other securities, assets held in trading accounts, interest-bearing balances due from depository institutions, and federal funds sold and securities purchased under agreements to resell, plus a five period average of interest only strips (mortgage loans and Other) and equity securities divided by average assets.
PCTOF(uc:UBPRD362[P0],uc:UBPRD659[P0])Average interest-bearing domestic and foreign office deposits, federal funds purchased and securities sold under agreements to repurchase, other borrowed money, and notes and debentures subordinated to deposits, divided by average assets.
PCTOF(uc:UBPRD435[P0],uc:UBPRD659[P0])Total interest income on a tax-equivalent basis divided by the average of the respective asset accounts involved in generating that income.
PCTOFANN(uc:UBPR4107[P0],uc:UBPRD362[P0])Total interest expense divided by the average of the respective asset accounts involved in generating interest income.
PCTOFANN(cc:RIAD4073[P0],uc:UBPRD362[P0])Total interest income on a tax-equivalent basis, less total interest expense, divided by the average of the respective asset accounts involved in generating interest income.
PCTOFANN(uc:UBPR4074[P0],uc:UBPRD362[P0])Gross loan and lease charge-off, less gross recoveries (includes allocated transfer risk reserve charge-off and recoveries), divided by average total loans and leases.
PCTOFANN(uc:UBPR1795[P0],uc:UBPRE386[P0])Net operating income before taxes, securities gains or losses, and extraordinary items, plus the provision for possible loan and lease losses divided by net loan and lease losses. If gross recoveries exceed gross losses, NA is shown at this caption.
IF(uc:UBPR1795[P0] > 0,PCT(uc:UBPRD468[P0],uc:UBPR1795[P0]), NULL)Allowance for credit losses on loan and lease losses divided by total loans and lease-financing receivables held for investment. Available from March 31, 2001 forward.
PCTOF(uc:UBPR3123[P0],uc:UBPRB528[P0])Allowance for credit losses on loans and lease-financing receivable losses divided by net loan and lease losses. If gross recoveries exceed gross losses, NA is shown in this caption. Net losses are annualized for each bank using UBPR quarterly or special day-count factors before aggregation.
IF(uc:UBPR1795[P0] > 0,PCT(uc:UBPR3123[P0],uc:UBPRD236[P0]), NULL)Allowance for credit losses on loans and lease losses divided by the aggregate amount of nonaccrual loans and leases.
PCT(uc:UBPR3123[P0],uc:UBPRD669[P0])The sum of loans and lease financing receivables past due for 30 through 89 days, and still in accrual status, divided by gross loans and lease-financing receivables outstanding.
PCTOF(uc:UBPRD668[P0],uc:UBPRE131[P0])The sum of loans and lease financing receivables past due at least 90 days, plus those in nonaccrual status, divided by gross loans and lease-financing receivables outstanding.
PCTOF(uc:UBPR1400[P0],uc:UBPRE131[P0]) 44 -30-89 DAYS P/DThe sum of: loans and leases 90 days and over past due and still accruing, loans and leases on nonaccrual, and all other real estate owned (non-investment) divided by the sum of total loans and leases and all other real estate owned (non-investment).
PCTOF(uc:UBPRD261[P0],uc:UBPRD270[P0])Noncore liabilities less short term investments divided by long term assets. Non core liabilities defined using deposit insurance limits for time deposits. Noncore liabilities from March 31, 2010 forward equals the sum of total time deposits of more than $250,000 + other borrowed money + foreign office deposits + securities sold under agreements to repurchase + federal funds purchased + insured brokered deposits less than $100,000 + insured brokered deposits of $100,000 through $250,000. Non core liabilities prior to March 31, 2010 equals the sum of total time deposits of $100,000 or more + other borrowed money + foreign office deposits + securities sold under agreements to repurchase + federal funds purchased + insured brokered deposits of less than $100,000 + brokered deposits of $100,000. Short term investments equals the sum of: interest-bearing bank balances + federal funds sold + securities purchased under agreements to resell + debt securities with a remaining maturity of one year or less. Long term assets equals the sum of: net loans and leases + loans and leases held for sale + held-to-maturity securities + available-for-sale securities - debt securities with a remaining maturity of one year or less + other real estate owned (non-investment).
PCTOF(uc:UBPRK446[P0],uc:UBPRD584[P0])Loans and lease-financing receivables net of unearned income and the allowance for possible loan and lease financing receivable losses divided by total assets.
PCTOF(uc:UBPRE119[P0],uc:UBPR2170[P0])Net loans, plus lease-financing receivables, divided by total deposits.
PCTOF(uc:UBPRE119[P0],uc:UBPRD663[P0])Tier One Leverage Ratio from Call Report Schedule RC-R.
IF(uc:UBPR9999[P0] > '2001-01-01' ,(uc:UBPR7204[P0]*100),null)Total risk-based capital ratio from Call Report Schedule RC-R.
IF(uc:UBPR9999[P0] > '2001-01-01' ,(uc:UBPR7205[P0]*100),null)Total of all cash dividends declared year-to-date divided by net income year-to-date. If net income is less than or equal to zero, NA is shown at this caption.
IF(cc:RIAD4340[P0] <> 0,PCTOF(uc:UBPRE625[P0],cc:RIAD4340[P0]), NULL)Non-Current Loans and leases and all other real estate owned divided by Tier 1 Capital plus allowance for credit losses on loans and leases
PCTOF(uc:UBPRD261[P0],uc:UBPR3792[P0])The annual change in total assets. The annual change is the percent change from the prior year comparable quarter to the current quarter.
PCTOF(uc:UBPRD087[P0],uc:UBPRD088[P0])Tier One Capital 12-month growth rate. The percentage is determined by subtracting the account balance as of the corresponding reporting period in the previous year from the current period account balance and dividing the result by the previous year balance.
PCTOF(uc:UBPRD347[P0],uc:UBPRD349[P0])Net Loans and Leases 12-month growth rate. The percentage is determined by subtracting the account balance as of the corresponding reporting period in the previous year from the current period account balance and dividing the result by the previous year balance.
PCTOF(uc:UBPRD250[P0],uc:UBPRD251[P0])Short Term Investments 12-month growth rate. The percentage is determined by subtracting the account balance as of the corresponding reporting period in the previous year from the current period account balance and dividing the result by the previous year balance. Short term investments equals the sum of interest-bearing bank balances + federal funds sold + securities purchased under agreements to resell + debt securities with a remaining maturity of one year or less.
PCTOF(uc:UBPRD430[P0],uc:UBPRD431[P0])Short Term Non Core Funding 12-month growth rate. The percentage is determined by subtracting the account balance as of the corresponding reporting period in the previous year from the current period account balance and dividing the result by the previous year balance. Short term non core funding March 31, 2011 forward equals the sum of time deposits of more than $250,000 with a remaining maturity of one year or less + brokered deposits issued in denominations of $250,000 and less with a remaining maturity or one year or less + other borrowed money with a remaining maturity one year or less + time deposits with a remaining maturity of one year or less in foreign offices + securities sold under agreements to repurchase and federal funds purchased. Short term non core funding prior to March 31, 2011 equals the sum of time deposits of more than $100,000 with a remaining maturity of one year or less + brokered deposits issued in denominations of $100,000 and less with a remaining maturity or one year or less + other borrowed money with a remaining maturity one year or less + time deposits with a remaining maturity of one year or less in foreign offices + securities sold under agreements to repurchase and federal funds purchased.
PCTOF(uc:UBPRD545[P0],uc:UBPRD547[P0])