The Uniform Bank Performance Report (UBPR) - is an analytical tool created for bank supervisory, examination, and management purposes. In a concise format, it shows the impact of management decisions and economic conditions on a bank's performance and balance-sheet composition. The performance and composition data cotained in the report can be used as an aid in evaluating the adequacy of earnings, liquidity, capital, asset and liability management, and growth management. Bankers and examiners alike can use this report to further their understanding of a bank's financial condition, and through such understanding, perform their duties more effectively. From the FFIEC Central Data Repository's Public Data Distribution web site at the following URL address https://cdr.ffiec.gov/public/ManageFacsimiles.aspx you will be able to select the Uniform Bank Performance Report from the Report drop down menu. See print screen below.
As indicated in the print screen above select Uniform bank Performance Report (UBPR). Then to obtain a UBPR for a specific bank enter the bank name, FDIC certificate number, or the Federal Reserve ID RSSID. titleernatively, enter one or more of the geographic criteria available to search for a bank: State, City, County, or Zip Code. For example, entering Los Angeles and California will return a list of all banks headquartered in Los Angeles, California. In the example below, the Unique Identifier is selected which allows the user to select either FDIC Certificate Number or ID RSSID. Enter an FDIC Certificate or ID RSSID number.
In the two print screens below FDIC Certificate Number 3510 was entered and Search was selected.
As indicated in the print screen above, selecting the Search Again button will bring the user back to the main UBPR where the user selects the Report Type. https://cdr.ffiec.gov/public/ManageFacsimiles.aspx. See first print screen on page above. Selecting the Results button will display all of the banks that were generated from the prior search. In this example, it's only Bank of America. See print screen below.
The above print screen allows the user to select a Report Format. The Standard Report Format (which is the default) generates a UBPR using the period selected, one year prior, and three previous year-end dates. For example, if a Standard Report is chosen for 03/31/2018, the five quarters for the report will be 3/31/2018, 3/31/2017, 12/31/2017, 12/31/2016 and 12/31/2016. The system automatically derives the other four dates from the first date selected. The Custom Report Format generates a UBPR using the five dates selected by the user. Each of the five dates is selected using the drop down fields and each date must be filled for the custom report function to work properly.
In the two print screens below a Custom Report was generated by selecting the Custom Report Format and then selecting the Generate Report button.
In the print screen below the UBPR Cover Page for Bank of America is displayed.
From the Cover Page a user can select to view any of the other 26 UBPR pages by selecting the appropriate UBPR page name link located on the left side of the page under the Table of Contents header. See print screen above. Additionally, the user can select to generate the List of Banks in Peer Group Report or the State Average Report. Selecting the link below the peer group description on the bottom middle of the Cover Page will generate the List of Banks in Peer Group Report that displays all banks included in the same peer group the selected bank is included in. See print screen above. For Bank of America the associated peer group is Peer Group -- 1 insured commercial banks having assets greater than $100 billion. See first print screen below. The State Average Report can be generated by selecting the "State Average" link located at the bottom right of the Cover Page. See print screen above. The State Average Report generated will be based on the bank's headquarters location and whether it's a commercial or savings bank. See second print screen below.
The user can also select any of the unchecked boxes to the left of the UBPR page name links located on the left side of the Cover Page and then either select the print button to print the selected pages or select the download button to download the selected pages into a text file. The text file can later be imported into Excel. See print screen below.
Selecting the Summary Ratios link will generate the Summary Ratios-Page 1. A typical page in this report will contain five columns of ratios. See print screen below. The dates included on the page depend on whether a Standard or Custom Report format is selected. If the Standard Report is selected the format is as follows:
If the Custom Report is selected (like in our example) the format depends on the dates chosen. The print screen below shoes the most recent five quarters selected.
The Summary Ratios-Page 1 (like every other UBPR page) displays either ratios, dollar amounts, or a combination of both. Additionally, pages are divided into various sections based on various analytical categories. Ratios for a particular bank are included in the column named 'Bank' included under each Report Date column. Selecting the UBPR line item will display the online UBPR User's Guide pop up box and allow the user to view all of the components that comprise the ratio selected as of the most recent date. The user can then select the Reporting Period drop down box to change the Reporting Period. Net Income was selected in print screen below. Ratios reported in the next column named 'PG #' are the peer group average for the particular peer group the selected bank is included in. In the example included, Bank of America is included in Peer Group - 1 insured commercial banks having assets greater than $100 billion. The last column named 'PCT' is the percentile rank. The percentile ranking is the position or ranking of one bank relative to all others within the peer group for a given ratio. Lastly, peer group averages and percentile ranks are only included for UBPR line items that are ratios and not for UBPR line items that report dollar amounts.
Please note peer group averages shown in UBPR match the peer averages contained in the Peer Group Average Report and the Peer Group Average Distribution Report (trimmed average column) for Peer Group -- 1 insured commercial banks having assets greater than $100 billion. In the print screen above (the print screen without the UBPR Online Users Guide pop up box), the PG ratio of Net Income as a Percent of Average Assets (ROA) of 1.24% as of 3/31/18 will match the ratio displayed on the Summary's Ratios-Page 1 on both the Peer Group Average Report and the Peer Group Average Distribution Report (trimmed average column). See print screen below.
Computing Peer Group Averages
Peer group averages shown in the UBPR are a trimmed average of the ratios for individual banks. The peer group average for a given ratio is trimmed or adjusted to eliminate the effect of outliers or banks above the 95th and below the 5th percentile. The resulting average in most cases is very close to the median or mid-point value for a given group of banks. Thus, the peer group average could be thought of as representing the performance of the-bank-in-the-middle for a specific ratio. It should be noted that the group of banks averaged for one ratio will differ from that used in other ratios. This occurs because the top and bottom 5% of banks designated as outliers will change from ratio to ratio. Consequently averages for separate ratios cannot be added or otherwise combined. The resulting peer group ratios are very stable over time and are not influenced by outlier banks.
For example, in the above print screen the trimmed average Return on Assets (ROA) for Peer Group 1 is 1.24%. The 25 banks in Peer Group 1 (displayed as the last line item on the Summary Ratios--Page 1) have an ROA that ranges from -.43% to 2.03%. After sorting the banks from highest to lowest ROA, 2 banks were identified as being in the top and bottom 5% and excluded from the group of banks to be averaged. Currently, such detailed peer group statistics are only available via accessing the CDR database tables; however, at the moment only CDR programmers have access to such data. However, users can download bulk data files located at Download Bulk Data - FFIEC Central Data Repository's Public Data Distribution and sort through the data to achieve the same results; titlehough this would be a time consuming endeavor. When a UBPR line item is reported by only a small group of banks within a peer group, an insufficient number of valid observations can distort peer-group data. To minimize this problem, a floor has been set for the minimum number of ratio values that may be used to calculate the peer group average. If fewer than five ratio values are available to compute the peer group figure, a double number sign (##) is displayed rather than the value.
Percentile Rankings
Percentile rankings (PCT) are presented to the right of most of the individual and peer group ratios. The percentile ranking is the position or ranking of one bank relative to all others within the peer group for a given ratio. Thus, if a bank is at the 80th percentile for the tier one leverage ratio, it may be said that 20% of the banks in the peer group have a leverage ratio that is higher and 80% have a lower ratio. A high or low percentile ranking is a simple statement of statistical fact; it does not imply a good, bad, satisfactory, or unsatisfactory condition. However, when analyzed within the context of other related data, an opinion can be formed about the potential relevance of a high or low percentile ranking to an individual bank's financial condition and performance. Please note that all banks within the peer group are included in the percentile ranking, as opposed to the peer group average methodology discussed above
Please refer to the UBPR Users Guide-Technical Information for more information regarding peer groups. https://cdr.ffiec.gov/CDRDownload/CDR/UserGuide/v98/Technical%20Information.pdf
On the bottom of the Summary Ratios--Page 1 you will notice the following three line items which are not ratios: Average Total Asserts, Total Equity Capital and Net income. For purposes of this report these line items represent the sum of all of such balances for all banks in the selected peer group. For example, in the print screen below, Net Income is the sum of each bank's net income contained in Peer Group - 1 insured commercial banks having assets greater than $100 billion.
On the top right corner of any of the UBPR pages you will notice a toggle button with the page defaulted to Table. See print screen below. When the user toggles to Graph mode the first line item on the report page will be depicted as a line graph with the dates defaulted to Quarterly. The user can also toggle to Year mode. titleernatively, the user can select the thumbnail to the right of any of the UBPR line items to display a graph for that line item. See print screen below.
The only difference between selecting graph mode and then selecting the thumbnail of the UBPR line item of choice or selecting the thumbnail displayed is that selecting the graph mode will display a graph contained within the portion of the page where UBPR table data is displayed. However, selecting the thumbnail directly will display an entire page devoted to just the graph. See print screens below.
At the bottom of the graph there is a sliding date scale which can be used to display a preferred date range. The range displayed below is from 3/31/2001 to 3/31/2018. Lastly, on the upper right corner of the graph there is a Download button that can be selected to download the graph into the following three graph formats: PDF, JPEG and SVG. Also, note Year mode is selected. See print screen below.
Once a partivulare graph is generated the user will have the option to graph the following three variables: bank ratios, percentile rank and bank ratios with peer grouop average. Year mode was selected and the sliding date scale was set from 2001 to 2017. See three print screens below.
The user can also compare bank ratios and percentile ranks to any other UBPR line item on the same page. In the print screen below interest income is plotted against interest expense for annual periods between 2001 and 2017. Also note that by placing the cursor over one of the data points on the graph the data values will be displayed. In the print screen below data values are displayed for 2016.
Lastly, the user can compare bank ratios and percentile ranks for one particular bank's UBPR line item to those same line items for other banks in the same peer group. See print screen below.
When the edit button is selected a list appears which allows the user to select the comparison banks. Select the save button after the banks are selected. See two print screens below. Notice interest income for the six banks is plotted on the graph. Also, notice when the cursor is placed over the graph for 2016 the values associated with 2016 are displayed. Please note the list includes only banks included (or included in the past) in the subject bank's peer group.
