Changes to the UBPR Content
Area of Interest Description

Branch Count Data

The source for branch count data remains the same for all periods up to and including September 2007. Beginning in the December 2007 period, NIC is the source for branch count data. This may cause changes in peer groups that rely on branch counts for the calculation of peer group membership (peer group numbers 4 through 15), as well as selected ratios and the branch counts noted on the report.

Foreign branches are identified differently in NIC than in the legacy system as well, but they are not used in peer memberships. This number is simply displayed on the page.

Puerto Rico

Puerto Rico is defined by the FDIC’s structure data source as “foreign”, while the NIC defines it as “domestic”. This change may affect small banks in small peer groups. In addition, banks in Puerto Rico will begin to show the possession of domestic branches where formerly they did not.

"Bankers Banks"

Six or fewer banks that were previously defined in a commercial bank peer group have been moved into the “bankers bank” peer group. The specific banks in question will differ each quarter.

Peer Group Membership

There may be differences in peer group membership either because some data elements in NIC are more precise or because some data elements in NIC may have slightly different definitions. Examples could include financial institutions identified as bankers banks, noninsured trust companies, credit card banks and FDIC supervised savings banks. Additionally, the frequency of updates to information about metropolitan statistical codes and branch counts may result in questions about peer group assignment. Finally, there may be slight differences in Specialty Peer Group membership due to the use of the Federal Reserve Board National Information System data in the new CDR UBPR process. The legacy UBPR system used alternative data sources that were not as precise.


Ranks may be different because of more precise values calculated in CDR UBPR. This happens most frequently in skewed distributions where values are highly clustered to one tail.


Converting production of UBPR data to the CDR system caused a greater level of precision for internal computations. This enhancement will result in some dollar values on the UBPR changing but improves the accuracy of UBPR data slightly.

The ratios that appear on the CDR UBPR will continue to be rounded to two decimal places. However, differences in the rounding of interim calculated values (calculated values that are used to calculate other values) between the CDR and the legacy system could cause differences in final ratio values that appear on the UBPR. While the legacy system rounds all interim values to two decimal places, the CDR will not round interim values (i.e., the values will be allowed to “float”), which should ultimately result in more precise ratio calculations. In particular, this issue can have an impact on ratios that use the tax equivalency adjustment.

A bank that reports $1,704m tax exempt income and $11m nondeductible interest expense. Under the old UBPR system, a tax benefit of $880m would have been computed compared to $872m in the new UBPR system. When those values are carried forward to UBPR ratios such as Interest Income (TE) as % of Average Assets the rounded ratio remains at 3.13% in both the old and new UBPR system.

Uninsured Trust Companies

The CDR UBPR contains new information based on some 90 noninsured trust companies.

  • The CDR UBPR computes a UBPR for the noninsured trust companies. This data was previously not available in the legacy system, but is now available for all quarters for which the bank has filed Call Report data.
  • The CDR UBPR creates a new peer group based on the noninsured trust companies. This peer group is displayed on individual bank UBPRs as well as the various UBPR statistical reports.

Use of Zeroes or Null Values

For a few dollar values, the legacy system forced the use of zeros when institutions didn’t report values. CDR recognizes these values as null, which is more accurate. The new UBPR indicates that these items are not reported instead of zero, which is consistent with the data values in the corresponding Call Report.

Foreign Office Deposits as a percent of average assets in the balance sheet on UBPR page 6. Most banks do not have deposits in foreign offices and are not requested by the banking regulators to report that information. In the old UBPR that ratio would show as a zero. In the new UBPR system that ratio shows as N/A or null.

Page Presentations

The organization of the new CDR UBPR page presentations available to the public changed. A common page layout was created within the CDR and is used across all UBPR reports, including the UBPR Bank Report (standard and custom), Peer Group Report and State Average Report (including the Distribution Reports). In a few instances where there were minor differences in the ratios used across the reports, these ratios were synchronized to facilitate the creation of a common page layout. Specific changes to note in the reports include the following:

Bank Report – to accommodate the common page layout approach, the dollar values on the Bank Report were consistently moved to the bottom of the report.

Peer Group Average and Distribution Reports – these reports now follow the same layout as the Bank Report.

State Average and Distribution Reports – these reports have been expanded to reflect the same layout as the Bank Report; however the last three columns (averages by three asset sizes) were eliminated.