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Frequently asked questions and answers will be provided to address common questions about UBPR Modernization. The reporting and technical FAQs will address data processing and submissions, resources, and availability of data.
If you have common questions about the UBPR Modernization, please contact us.
- General
- System Changes
- Has the UBPR system changed?
- Will the UBPR data change when it is processed in the CDR?
- If I printed a UBPR for a financial institution from December 2008 using the old system, why does it look different from the UBPR for the same institution from the new system?
- Why does some financial data in a new UBPR appear as a null value, while in an old UBPR it appears as a zero?
- UBPR Data
- What is the source of UBPR data?
- What kinds of data appear in the UBPR?
- Which banks is the UBPR computed for?
- Is a UBPR computed for holding companies?
- Is a UBPR computed for savings banks?
- What is the earliest UBPR data that is available?
- I can’t find the UBPR for my bank.
- My bank may have merged – how can I find the successor bank?
- Where is the regulatory or supervisory rating for a bank?
- Is bulk UBPR data or data for all banks available as a dataset?
- Why did UBPR data for a bank change from the last time a UBPR was printed?
- Why does the standard UBPR scroll over to many pages when printing?
- What impact does a merger have on UBPR data?
- UBPR Data Availability
- How frequently is UBPR data updated?
- When will UBPR bank data for the most recent quarter become available?
- How is the availability of UBPR data impacted by processing of the underlying Call Report?
- When will UBPR Peer Group data for the most recent quarter become available?
- When will current quarter data for the other UBPR reports such as peer group data, peer group distribution, state average, etc., be available?
- Peer Group Data
- Ratios
- How is a specific ratio computed?
- What is the tax equivalent adjustment and how is it computed?
- How is the efficiency ratio computed?
- I am having trouble computing a yield, rate or other earnings related ratio.
- Where are the regulatory capital ratios used by banking supervisors?
- Why are there two sets of earnings ratios found within the UBPR report?
- What impact does a merger have on UBPR data?
- All UBPR Reports
- What is the Uniform Bank Performance Report?
The UBPR is a multi-page financial analysis of a commercial bank or savings bank that files the Consolidated Reports of Condition and Income (Call Report). The UBPR is organized by subject, e.g., earnings, balance sheet, asset quality, liquidity, and capital. Each report contains data for five separate periods of time (quarters) that tie to the quarterly Call Report filed by banks. Refer to the table of contents at the front of the UBPR for an individual bank for more information. The UBPR compares the performance of a given bank both against itself over time and against the performance of a group of peer banks. Peer group average and percentile ranking data provide benchmarks to measure bank performance. A UBPR may be viewed online, printed, or exported to a delimited file for further use in Excel. Additionally, once implemented within the Central Data Repository, the UBPR may be exported to an eXtensible Business Reporting Language (XBRL) file for use in XBRL enabled tools.
- Who is the target audience for the UBPR?
The principal target audience for the UBPR is federal and state banking supervisors and the banks they supervise. To fully use the information contained in the UBPR, users should be familiar with the Reports of Condition and Income (Call Report) and have an understanding of financial analysis.
- Where may a UBPR report be obtained?
Please visit www.ffiec.gov and select UBPR on the right hand side of page, then scroll down to search for a Uniform Bank Performance Report. In March 2010, the UBPR will be distributed through the Central Data Repository Public Data Distribution web site (https://cdr.ffiec.gov/public/).
- Is there a Users Guide for the UBPR?
Yes, please visit www.ffiec.gov
- Is the UBPR a public or confidential document?
In general, the UBPR is a public document. The FFIEC agencies determined that the banking industry and the general public would benefit from having access to the same financial data used by federal and state bank regulators in the supervision of their banks. Consequently most of the information contained in the UBPR is publicly available on the FFIEC website www.ffiec.gov. The only exceptions are because of confidentiality rules that apply to specific data from the Call Report.
Currently one confidentiality restriction is in place: Income and expense data for fiduciary activities shown on page T2 for quarters prior to March 31, 2009.
- Has the UBPR system changed?
In March 2010, the UBPR will be processed in a new environment known as the Central Data Repository (CDR). The CDR will provide UBPR data to banking agencies, bankers and the general public via electronic transfer and web delivery. Although the UBPR report pages have been re-organized with ratios presented at the top of the page and dollar amounts listed at the bottom of the page, the basic information within those reports remains the same. For additional details on changes to the UBPR content, please visit http://www.ffiec.gov/find/ubpr_contentchanges.htm
- Will the UBPR data change when it is processed in the CDR?
For the most part UBPR data should be the same in the new UBPR system as in the old. There may be a few instances where financial data shows minor differences due to rounding or precision of computations. There may also be instances where a bank may move from one peer group to another as a result of changes to structural data. For additional details on changes to the UBPR content, please visit http://www.ffiec.gov/find/ubpr_contentchanges.htm
- If I printed a UBPR for a financial institution from December 2008 using the old system, why does it look different from the UBPR for the same institution from the new system?
As part of the conversion of the UBPR to the CDR, an extensive data validation project has been undertaken. As a consequence of that effort, the agencies have verified that most financial data in the UBPR has not changed. However, a few differences were inevitable and can be explained. Most differences are tied to differences in the precision or number of decimal places a computation is carried to. In the CDR system UBPR computations are carried to a higher level of precision than in the old system. These differences may show up in complex computations such as the tax equivalency adjustment. Although a difference in the dollar amount of the adjustment may be observed, typically those differences result in minor changes to UBPR ratios of a basis point or two. For additional details on changes to the UBPR content, please visit http://www.ffiec.gov/find/ubpr_contentchanges.htm
- Why does some financial data in a new UBPR appear as a null value, while in an old UBPR it appears as a zero?
To simplify processing in the old UBPR system, Call Report data that was not reported by a financial institution was converted to a zero. In the CDR UBPR system, data that contains a null value will be displayed as a null and not converted to a zero. That change will allow UBPR data to reflect data as it was reported by the bank.
- What is the source of UBPR data?
Virtually all of the dollar values, ratios, peer group averages and percentile rankings within the UBPR are computed from financial data reported by commercial banks and savings banks on the quarterly Call Report. A minor amount of structural or non-financial data comes from the banking agencies, including the number of branches and MSA codes used in UBPR ratios and peer group analysis.
- What kinds of data appear in the UBPR?
There are five principal types of financial data contained in the UBPR.
1. Dollar data for individual banks appears on most pages and is derived from the Call Report and the Summary of Deposits. All dollar data is displayed in thousands, consistent with the standard used in the Call Report. Income and expense data that appears in the UBPR is generally year-to-date. Balance sheet data displayed in the UBPR is usually a spot or end-or-period value.
2. Ratio data appears on many pages. Some ratios are quite complex and involve several levels of computation. Ratios are displayed in percent format to two decimals of precision.
3. Peer group average data is computed for many ratios. An average of a given ratio for all banks within the peer group is presented as a benchmark to measure individual bank performance.
4. Percentile rankings are computed for most ratios contained in the UBPR. It is a value from 0 to 99 and reflects the percentile or percentage position of a given bank relative to other peer banks for a specific ratio.
5. Some structural or demographic information is displayed, including identifying information such as RSSDID number, Certificate Number, street address and holding company information.
- Which banks is the UBPR computed for?
The UBPR is computed for all commercial banks and savings banks that file the Call Report. Due to data incompatibility, the UBPR is not computed for savings banks supervised by the Office of Thrift Supervision (OTS).
- Is a UBPR computed for holding companies?
No. The Board of Governors of the Federal Reserve provides a similar report called the Bank Holding Company Performance Report for holding companies. That report is computed from the Y-9 and Y-Q data reported by bank holding companies and is available through the BHCPR link on www.ffiec.gov.
- Is a UBPR computed for savings banks?
A UBPR is computed for a special class of savings banks that are insured and supervised by the FDIC. Those banks file the Call Report. The UBPR is not computed for savings banks supervised by the OTS. The data reported by savings banks supervised by the OTS is on the Uniform Thrift Performance Report, which is made available only to the savings bank itself. To determine whether the bank you are analyzing is an FDIC supervised savings bank, please visit the FDIC’s Institution Directory (ID) system (http://www2.fdic.gov/idasp/index.asp) to retrieve the institution history.
- What is the earliest UBPR data that is available?
When the UBPR is transitioned to the CDR PDD site, the earliest date when UBPR data will be available in the CDR will be December 2002. If a bank converted from an OTS savings to a commercial bank charter then UBPR data would be available from the date of the conversion forward.
- I can’t find the UBPR for my bank.
Because the UBPR is computed only for commercial banks it is important to determine whether the bank in question is a commercial bank. It is also important to determine if the bank was acquired by or merged into another bank. The FDIC ID system (http://www2.fdic.gov/idasp/index.asp) can be used to identify the bank.
- My bank may have merged – how can I find the successor bank?
Use the FDIC ID system (http://www2.fdic.gov/idasp/index.asp) to retrieve the history of a given bank and select the successor bank.
- Where is the regulatory or supervisory rating for a bank?
The UBPR does not present the supervisory rating of a bank because that information is confidential. Regulatory or supervisory information is not available to the public.
- Is bulk UBPR data or data for all banks available as a dataset?
In March 2010, the CDR Public Data Distribution (PDD) site (https://cdr.ffiec.gov/public/) will provide bulk UBPR data in delimited and XBRL datasets. There will be no charge.
- Why did UBPR data for a bank change from the last time a UBPR was printed?
UBPR data is refreshed at least weekly to reflect changes in the underlying Call Report data filed by banks. This is the most common reason for bank level UBPR data to change. Additionally, the formulas that are used to compute UBPR data may have changed, so please see the UBPR website at www.ffiec.gov for recent changes in UBPR formulas.
- Why does the standard UBPR scroll over to many pages when printing?
The UBPR report fills each page completely. Therefore the printer should be configured to landscape format with headers and footers removed to allow the maximum amount of information to fit on one page.
- What impact does a merger have on UBPR data?
A significant merger is defined as one that results in asset growth of 25% or greater. When a significant merger occurs, all earnings and profitability ratios are adjusted to exclude balances prior to the merger date from any averages.
- How frequently is UBPR data updated?
UBPR data for the most recent quarter is updated daily and for the five most recent consecutive quarters once a week. This schedule allows amendments to Call Report data in prior quarters to be reflected in the UBPR within a week or less. Typically the UBPR data is refreshed for all quarters at the beginning of each calendar quarter.
- When will UBPR bank data for the most recent quarter become available?
UBPR data for an individual bank is computed shortly after the Call Report is received and is generally made available to the public the next day. UBPR data is made available once the underlying Call Report data has passed validation at the CDR. If the Call Report has been filed and the UBPR data is missing, bankers should contact their assigned CDR Call Report analyst to resolve any outstanding Call Report questions.
- How is the availability of UBPR data impacted by processing of the underlying Call Report?
Most data found in the UBPR is derived directly from the Call Report filed by banks. As a consequence, the availability of UBPR data is linked directly to the availability of Call Report data. Call Report data is filed by banks as of quarter end. After the Call Report is processed and validated, UBPR data will be computed within 24 hours. For many banks the UBPR will be available within 48 hours of a successful Call Report submission. If UBPR data for the current quarter is not available, the underlying Call Report is probably being reviewed. Bankers should contact their assigned Call Report analyst to resolve any outstanding questions.
- When will UBPR Peer Group data for the most recent quarter become available?
To ensure validity, peer group average and percentile ranking data found in the individual bank UBPR will be published after most banks assigned to a specific peer group have filed their Call Reports.
In the CDR, peer group data for peer group numbers 3 and greater will be published 30 days after quarter end. As an example, June 30 peer group data for peer groups 7 and 301 will be published on July 30.
Peer group data for peer groups 1 and 2 and all state-based peer groups will be published 35 days after quarter end. For example, June 30 peer group data for peer group 1 and for the state of New York will be published on August 4.
- When will current quarter data for the other UBPR reports such as peer group data, peer group distribution, state average, etc., be available?
To ensure validity, the various other UBPR reports are published for specific peer groups only after most banks assigned to that peer group have filed their Call Reports.
In the CDR, reports for peer group numbers 3 and greater will be published 30 days after quarter end. As an example, June 30 peer group data for peer groups 7 and 301 will be published on July 30.
Peer group data for peer groups 1 and 2 and all state-based peer groups will be published 35 days after quarter end. For example, June 30 peer group data for peer group 1 and for the state of New York will be published on August 4.
- How are Peer Groups defined?
Banks are placed into one of six broad categories defined by line of business. Specific peer groups are also defined within many of those six broad categories. See the online Users Guide at www.ffiec.gov for additional details.
1. Commercial Banks - banks not in one of the subsequent specialty peer groups are considered commercial banks. These 15 peer groups are defined by a combination of asset size, number of branches and location in a Metropolitan Statistical Area. Most banks fall within this grouping.
2. Savings Banks - FDIC insured and supervised savings banks are in one of four peer groups defined by asset size within this special line of business category.
3. Credit Card Specialty Banks - Insured commercial banks whose lending activities are focused on credit cards are in one of three peer groups within this special line of business peer group.
4. De Novo Banks - Newly chartered insured commercial banks are placed into a peer group defined by the year of opening. Banks remain in the de novo peer group for 5 years after which they are moved to another peer group.
5. Bankers Banks - Insured commercial banks that are chartered as banker’s banks are placed in a single special line of business peer group.
6. Fiduciary Banks - Banks chartered to carry on the trust business typically have minimal loan and deposit activity.
- Why did UBPR Peer Group data change from the last time a UBPR was printed?
UBPR ratio data is processed nightly to derive peer group averages and percentile rankings, which is the most common reason for change. Additionally, the formulas that are used to compute UBPR data may have changed. Finally, peer group definitions themselves may have changed, although this is the least frequent cause for peer group data to change. Please see the UBPR website at www.ffiec.gov for details.
- Why was my bank assigned to another peer group?
There can be many reasons for a bank to change peer groups. Compare the old and new peer groups as defined in the UBPR Users Guide at www.ffiec.gov and determine which component changed. Many times commercial banks will change peer group because of asset growth, addition of new branches or a county-based Metropolitan Statistical Area (MSA) code redefinition. Additionally, when processing of the UBPR is switched to the CDR, the Federal Reserve Board will become the source for structural information about the bank, including the number of branches and MSA codes. All UBPR peer group assignments from December 31, 2007 forward are made using data from the Federal Reserve Board. If you have questions about the branch count or MSA data used in the UBPR please contact your local Federal Reserve Bank.
- What are trust peer groups?
Trust peer groups are a supplemental set of 6 peer groups defined by the volume of fiduciary business. Membership in a trust peer group is independent of membership in one of the other broad peer groups used in the remainder of the UBPR. See the online Users Guide at www.ffiec.gov for details.
- Why does peer group average data not add up?
The average for a ratio is the trimmed average of the ratios for the banks within the peer group. However the population of banks included in the average for each ratio is trimmed to eliminate outliers above the 95th and below the 5th percentile. Because different banks may be trimmed from different ratios it is not possible for a column of averaged ratios to add up.
- What is the PCT column?
Data under the PCT column represents the percentile ranking or percentage position of a bank relative to others within the peer group for a specific ratio. Thus if a bank is at the 75th percentile then 75% of the banks have a value for that number that is lower while 25% have a number that is higher.
- What is the PG column?
The number in the PG column identifies which peer group a given bank was assigned to. Data under the PG column represents the average of a ratio for banks within a specific peer group. Note that values for the banks are simply summed and divided by the number of banks after the population of banks included in the average for each ratio is trimmed to eliminate outliers above the 95th and below the 5th percentile.
- How is a specific ratio computed?
Refer to the online UBPR Users Guide at www.ffiec.gov for details.
- What is the tax equivalent adjustment and how is it computed?
The tax equivalent adjustment is designed to gross up tax exempt income to an equivalent amount if it were taxable. The UBPR system uses the following pieces of data from the Call Report to estimate the tax benefit: Tax exempt income, interest expense to carry tax exempt securities and pre-tax net operating income. The amount of tax benefit is determined using federal income tax tables and is limited by the lesser of amount of estimated taxable income or tax exempt income. The UBPR Users Guide on www.ffiec.gov has a multi-page worksheet for re-computing the tax benefit.
- How is the efficiency ratio computed?
The UBPR uses a straightforward definition that divides non-interest expense by the sum of net interest income plus non-interest income. The UBPR ratio does not adjust non-interest income or non-interest expense for special components. The UBPR ratio does include the tax equivalent adjustment. Also see the UBPR Users Guide on www.ffiec.gov for more detail.
- I am having trouble computing a yield, rate or other earnings related ratio.
Earnings related ratios are all computed in the following manner: Income or Expense is first annualized then divided by an average of the asset or liability. The following rules apply:
1. Income or expense is annualized by multiplying by 4, 2, 1.33 or 1 depending on the quarter (first, second, third or fourth).
2. If the bank is a de novo bank in the first year of operations or reports a pushdown transaction then the annualization is adjusted to count the actual number of days. The revised annualization factor is: 365 (366) / number of days.
3. The average asset or liability is always based on a year-to-date average and uses the best average possible. Thus if the data is in call schedule RC-K that data is used. Otherwise spot balances from other schedules are averaged.
4. If the bank was involved in a significant merger (asset growth > 25%) then only assets or liabilities from the date of the merger forward are used.
- Where are the regulatory capital ratios used by banking supervisors?
UBPR contains both the leverage and total capital to adjusted risk weighted assets ratios.
- Why are there two sets of earnings ratios found within the UBPR report?
The earnings ratios found in the beginning of the report reflect income and expense for the year-to-date that has been annualized. The earnings ratios found later in the report represent the income and expense for only one quarter that has been annualized.
- What impact does a merger have on UBPR data?
A significant merger is defined as one that results in asset growth of 25% or greater. When a significant merger occurs, all earnings and profitability ratios are adjusted to exclude balances prior to the merger date from any averages.
- How Many Reports that Use UBPR Data are Available?
There are eight reports:
• Performance Report
• Peer Group Average Report
• Peer Group Average Distribution Report
• State Average Report
• State Average Distribution Report
• List of Banks in Peer Group
• Bank XBRL Document (available only in CDR)
• Custom Peer Group Bank Report - List of Banks in Peer Group
The report provides a list of all banks within a given peer group. The report can be used for several purposes including identification of other local or regional banks for further comparison and possible inclusion in a Custom Peer report. The report displays several useful fields including FDIC Certificate Number, name, location and basic financial data.
- Peer Group Data Report
The peer group data report provides peer group average data in UBPR report format for all peer groups. Because this report displays industry-wide statistics for a variety of peer groups it may be used to perform macro analysis of banking performance. Various reports include several high-level slices of UBPR data including all banks, all commercial banks and all savings banks. Performance of various peer groups may be compared. Bankers may use this report to get an advanced look at a peer group in which their bank may be classified.
- Peer Group Distribution Report
The peer group distribution report provides a view of the range of values that underlie peer group average data. The report is organized in UBPR report format for all peer groups. However data is presented for only one quarter. The values of selected percentiles from 0 to 99 present the distribution of values that make up the peer group average that is displayed to the far right. This report is particularly useful for bankers and bank supervisors who want to get behind the averages and have a better sense for how widely bank performance can vary.
- State Average Report
The state average report provides UBPR data averaged for each state in UBPR report format. Only selected UBPR ratios are presented on a single page for each state. Note that a separate report is generated for each class of peer group (e.g., commercial banks, savings banks, credit card specialty banks, etc). This data provides another view of banking industry performance on a state-wide rather than national basis. Average performance of banks within various state groups may be compared.
- State Average Distribution Report
The state average distribution report provides a view of the range of values that underlie state average data. The report is organized in UBPR report format for all states. However data is presented for only one quarter. The values of selected percentiles from 0 to 99 present the distribution of values that make up the state average. The resulting average for each ratio is also displayed to the far right. This report is particularly useful for bankers and bank supervisors who want to get behind the averages and have a better sense for how widely bank performance can vary.
- Custom Peer Group Report
The custom peer report allows a UBPR to be computed for any bank that includes peer group statistics based on a user-defined peer group of banks. This report would be useful for bankers and bank supervisors who would like to supplement standard peer group statistics with data based on a more narrowly defined group of banks. Examples could include banks within an MSA or banks within a state that are subchapter S banks, etc. A built-in search engine allows banks to be identified by a variety of criteria including location, asset size, subchapter S status, etc. Note that because of system resource limitations, a maximum of 2000 banks may be included in a custom peer group.
- Bank XBRL Document (available only in CDR)
This report contains bank and peer membership data for one financial institution in the eXtensible Business Reporting Language (XBRL). It may include one to eight periods of data for a single financial institution. Data definitions in this report are those which are consumed by UBPR Ratio and Peer Definition formulas, or published on UBPR facsimiles. Additional information on XBRL can be found here: http://en.wikipedia.org/wiki/XBRL.
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Last Modified:
01/14/2010 2:58 PM