Section III: Definitions of UBPR Items
Section III: Definitions of UBPR Items
General
This section describes the derivation of each of the items on each UBPR page.
Some UBPR pages have more than one set of items, depending on the type of Call Report filed by the bank
for the latest period. See Section II for a summary of Call reporter types.
Such UBPR page versions differ in the amount of detail reported by the bank and presented in the UBPR. Also, some page versions differ in the manner of categorizing loans. In addition, some items do not appear
on the public version of the UBPR, compared to the bank and regula tory version. Such items involve Call Report data that are deemed to be confidential. This section specifies all of these distinctions between UBPR page versions.
UBPR User's Guide ? March 2006
III-1
UBPR Introductory Page
The Introductory Page specifies the edition date of the UBPR being presented, identifies the sub ject bank, provides a table of con tents, and presents other notes and information.
Bank Identification
The information presented on the first two lines is repeated on all sub sequent UBPR pages. These items are:
? Cert#: bank's FDIC insurance cer tificate number
? DSB#: bank's Federal Reserve district-state-bank member
? Bank Name
? City and State
? Charter #: For national banks, bank's OCC charter number
This page also provides the bank's mailing address, the name and loca
tion of bank's holding company if any, and the name of the bank's pri mary federal regulatory agency.
The Introductory Page also specifies the banks' current UBPR peer group number and the criteria for that peer group. See Section II of this guide for specification of all peer group criteria.
Note that each UBPR is addressed to the chief executive officer by title, not name.
UBPR User's Guide ? March 2006
III-2
CERT # CHARTER #
COUNTY:
AVERAGE ASSETS ($000) NET INCOME ($000) NUMBER OF BANKS IN PEER GROUP
03/31/2006 673,969,248
2,243,358 160
SUMMARY RATIOS
03/31/2005 579,434,000
2,063,000 165
12/31/2005 611,227,618
9,145,239 163
EARNINGS AND PROFITABILITY
BANK PG 1
PCT BANK PG 1
PCT BANK PG 1
PCT
PERCENT OF AVERAGE ASSETS:
INTEREST INCOME (TE)
3.88 4.38
22
4.13 4.76
24
3.99 4.57
22
- INTEREST EXPENSE
1.15 1.15
52
1.14 1.39
31
1.11 1.29
36
NET INTEREST INCOME (TE)
2.73 3.21
26
2.99 3.30
31
2.87 3.23
28
+ NONINTEREST INCOME
1.81 1.76
65
2.17 1.86
69
2.19 1.83
74
- NONINTEREST EXPENSE
2.82 2.88
49
2.86 2.96
51
2.88 2.95
51
- PROVISION: LOAN&LEASE LOSSES
-0.01 0.20
9
0.31 0.31
63
0.14 0.27
30
= PRETAX OPERATING INCOME (TE)
1.72 1.94
39
2.00 1.92
54
2.05 1.89
58
+ REALIZED GAINS/LOSSES SEC
0.29 0.05
93
0.19 0.06
84
0.20 0.05
90
= PRETAX NET OPERATING INC (TE)
2.02 2.01
54
2.19 2.00
61
2.25 1.95
68
NET OPERATING INCOME
1.33 1.31
52
1.42 1.31
58
1.50 1.28
68
ADJUSTED NET OPERATING INCOME
1.16 1.34
33
1.39 1.34
50
1.38 1.29
56
NET INCOME ADJUSTED SUB S
1.31
N/A
1.31
N/A
1.28 N/A
NET INCOME
1.33 1.31
52
1.42 1.31
58
1.50 1.28
67
MARGIN ANALYSIS:
AVG EARNING ASSETS TO AVG ASSETS 88.45 92.29
19
87.47 91.97
15
86.72 92.14
14
AVG INT-BEARING FUNDS TO AVG AST 75.22 81.15
19
72.25 80.90
13
73.28 80.81
16
INT INC (TE) TO AVG EARN ASSETS
4.39 4.79
25
4.72 5.20
27
4.60 4.98
26
INT EXPENSE TO AVG EARN ASSETS
1.30 1.25
54
1.30 1.53
35
1.28 1.41
39
NET INT INC-TE TO AVG EARN ASSET
3.08 3.49
29
3.42 3.62
37
3.31 3.51
35
LOAN & LEASE ANALYSIS
NET LOSS TO AVERAGE TOTAL LN&LS
0.30 0.27
64
0.60 0.42
70
0.44 0.41
60
EARNINGS COVERAGE OF NET LOSS(X) 10.75 17.12
54
6.64 12.54
39
8.67 10.92
53
LN&LS ALLOWANCE TO NET LOSSES(X) 4.09 6.68
46
2.85 4.66
39
3.03 4.18
42
LN&LS ALLOWANCE TO LN&LS NOT HFS 0.00 0.00
00
0.00 0.00
00
0.00 0.00
00
LN&LS ALLOWNACE TO TOTAL LN&LS
1.09 1.24
34
1.49 1.32
72
1.35 1.27
65
NON-CUR LN&LS TO GROSS LN&LS
0.70 0.78
49
1.56 1.04
78
0.93 0.83
60
LIQUIDITY NET NON CORE FUND DEPENDENCE NET LOANS & LEASES TO ASSETS
35.67 34.08
58
27.08 29.97
43
24.80 33.01
33
50.72 58.55
26
57.04 58.65
42
56.09 58.37
41
CAPITALIZATION
TIER ONE LEVERAGE CAPITAL
6.50 7.85
17
6.89 7.58
36
6.85 7.67
32
CASH DIVIDENDS TO NET INCOME
57.95 36.79
68 135.72 40.52
87
88.57 57.57
68
RETAIN EARNS TO AVG TOTAL EQUITY
7.64 8.12
52
-5.86 7.52
10
2.11 5.09
36
RESTR+NONAC+RE ACQ TO
4.58 4.40
58
9.82 5.85
80
5.98 4.73
67
EQCAP+ALLL
GROWTH RATES
ASSETS
20.22 11.32
79
6.25 12.90
30
9.29 10.78
56
TIER ONE CAPITAL
9.92 12.48
54
0.30 10.12
18
4.79 11.43
36
NET LOANS & LEASES
6.91 11.80
42
6.96 8.89
51
5.98 10.14
43
SHORT TERM INVESTMENTS
83.20 24.70
77 -32.01 61.47
19
81.66 21.85
78
SHORT TERM NON CORE FUNDING
69.98 17.27
86
3.63 9.44
43
13.95 13.12
54
##ONE OR MORE MERGERS, CONSOLIDATIONS OR PURCHASES HAVE OCCURRED DURING THE PERIOD.
12/31/2001
PAGE 01
12/31/2004 563,351,250 8,216,000 166
BANK
PG 1
4.66
5.33
1.44
1.76
3.22
3.52
2.18
1.77
2.88
3.05
0.41
0.38
2.11
1.90
0.12
0.07
2.23
1.98
1.46
1.29
1.41
1.34
1.29
1.46
1.29
12/31/2003 569,904,000
6,664,000 158
BANK PG 1
5.72 6.55 2.47 3.04 3.25 3.52 2.05 1.83 3.12 3.22 0.53 0.40 1.65 1.75 0.09 0.06 1.74 1.83 1.17 1.18 1.09 1.25
1.19 1.17 1.19
87.51 71.03 5.32 1.65 3.68
91.97 80.17 5.82 1.92 3.85
87.67 69.40 6.52 2.81 3.71
91.76 80.54 7.17 3.32 3.86
0.80
0.56
0.97 0.56
5.47
9.33
3.54 8.81
2.18
3.60
1.70 3.66
0.00
0.00
0.00 0.00
1.51
1.35
1.59 1.38
1.63
1.06
1.91 1.12
26.60 57.85
30.57 58.77
26.93 31.86 55.87 60.31
6.99 132.67
-5.31 9.87
7.50 56.79 5.16 5.87
7.58 75.03 3.24 10.36
7.34 66.20 3.75 6.24
2.48 -5.37 6.11 -9.82 0.95
11.73 11.97 9.74 41.81 8.86
-5.58 7.24 -17.48 23.97 -33.19
15.79 16.37 11.90 71.51 11.84
UBPR User's Guide ? March 2006
III-3
UBPR Page 01
Summary Ratios
The earnings and balance sheet ratios and other information presented on this page provide a synopsis of the bank's condition and serve as a guide to more detailed data presented else where in the UBPR. Ratios using after tax income and dividends have been adjusted for assumed tax rates. See Section II Technical Information.
Average Assets ($000)
A year-to-date average of the average assets reported in the Report of Con dition Schedule RC-K. Thus for the first quarter of the year the average assets from Call Schedule RC-K quar ter will appear, while at the end-of year, assets for all four quarters would be averaged.
Net Income ($000)
The year-to-date amount of net income shown in the Report of Income after applicable taxes, net securities gains or losses, and net extraordinary items.
# Banks in Peer Group
Total number of banks in the bank's peer group.
Earnings and Profitability
% of Average Assets
Interest Income (TE)
All income from earning assets plus the tax benefit on tax-exempt loans, leases, and municipal securities, divided by average assets.
Interest Expense
Total interest expense divided by average assets.
Net Interest Income (TE)
Total interest income, plus the tax ben efit on tax-exempt income, less total interest expense, divided by average assets.
UBPR User's Guide ? March 2006
Non-interest Income
Income derived from bank services and sources other than interest-bearing assets, divided by average assets.
Non-interest Expense
Salaries and employee benefits, expenses of premises and fixed assets and other Non interest expense divided by average assets.
Provision--Loan/Lease Losses
Provision for loan and lease receiv ables losses divided by average assets.
Pretax Operating Income (TE)
Net interest income on a taxequivalent basis plus Non interest income, less non-interest expenses, the provision for loan and leasefinancing receivables losses and the provision for allocated transfer risk, divided by average assets.
Realized Gain/Loss Secs
Pretax net gains or losses from the sale, exchange, retirement, or redemp tion of securities not held in trading accounts divided by average assets. After December 31, 1993 includes available-for-sale and held-to maturity transactions.
Pretax Net Operating Income (TE)
Pretax operating income, plus securi ties gains or losses divided by aver age assets.
Net Operating Income
After tax net operating income, includ ing securities gains or losses, (which does not include extraordinary gains or losses), divided by average assets.
Adjusted Net Oper Income
Net operating income after taxes and securities gains or losses, plus the pro vision for possible loan and lease
losses, less net loan and lease losses, divided by average assets.
Net Income Adjusted Sub S
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 sub stituted 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 plus non-deductible interest expense to carry tax exempt securities less tax exempt income from securities issued by states and political subdivisions, less tax exempt income from leases, less tax exempt income from other ob ligations of states and political subdi visions. (See appendix A-3 for tax table)
Please note that this ratio will only be displayed for banks that elect sub chapter S status.
Net Income
Net income after securities gains or losses, extraordinary gains or losses, and applicable taxes divided by aver age assets.
Margin Analysis
Average Earning Assets/Average Assets
Year-to-date average of average total loans (net of unearned income) in domestic and foreign offices, leasefinancing 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 pur chased under agreements to resell, plus a five period average of Interest Only Strips (Mortgage loans and Other) and Equity Securities divided by average assets.
III-4
Average Interest-Bearing Funds/ Average Assets
Average interest-bearing domestic and foreign office deposits, federal funds purchased and securities sold under agreements to repurchase, other bor rowed money, and notes and deben tures subordinated to deposits, divided by average assets.
Interest Income (TE)/Average Assets
Total interest income on a taxequivalent basis divided by the aver age of the respective asset accounts involved in generating that income.
Interest Expense/Average Assets
Total interest expense divided by the average of the respective asset accounts involved in generating interest income.
Net Interest Income (TE) (Percent of Avg Earning Assets)
Total interest income on a tax-equiva lent basis, less total interest expense, divided by the average of the respec tive asset accounts involved in gener ating interest income.
Loan & Lease Analysis
Net Loss to Average Loan & Leases
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.
Earnings Coverage of Net Loss (X)
Net operating income before taxes, securities gains or losses, and extraor dinary items, plus the provision for possible loan and lease-financing receivable losses divided by net loan and lease losses.
Loan & Lease Allowance Net Losses (X)
Ending balance of the allowance for possible loan and lease-financing receivable losses divided by net loan and lease losses. If gross recoveries
UBPR User's Guide ? March 2006
exceed gross losses, NA is shown at this caption.
Loan & Lease Allowance to Loans & Leases Not Held For Sale
Ending balance of the allowance for possible loan and lease losses divided by total loans and lease-financing receivables not held for sale. Avail able from March 31, 2001 forward.
Loan & Lease Allowance to Total Loans & Lease
Ending balance of the allowance for possible loan and lease losses divided by total loans and lease-financing receivables.
Noncurrent Loans & Leases to Gross Loans and Lease
The sum of loans and lease-financing receivables past due at least 90 days, plus those in nonaccrual status, divided by gross loans and leasefinancing receivables outstanding.
Liquidity
Net Non Core Funding Dependence
Non core liabilities, less short term investments divided by long term assets. See definition on UBPR page 10.
Net Loans & Leases to Assets
Loans and lease-financing receivables net of unearned income and the allowance for possible loans and lease financing receivable losses divided by total assets.
Capitalization
Tier One Leverage Capital
Tier one capital divided by adjusted average assets. See the description of UBPR Page 11A for definitions of tier one capital and adjusted average assets.
Cash Dividends to Net Income
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.
Retain Earns to Average Total Equity
Net income, less cash dividends declared, divided by average equity capital.
Restructured + Non-Accrual + RE ACQ to EQCAP, ALLL
The sum of loans and leases which are on non-accrual, restructured but 30?89 days past due, restructured but over 90 days past due, restructured and in compliance with modified terms and non-investment other real estate owned divided by the sum of total equity capital plus the allowance for possible loan and lease losses.
Growth Rates
Growth rates on UBPR page 01 are calculated for a 12-month period. The percentage is determined by subtract ing the account balance as of the cor responding reporting period in the previous year from the current period account balance and dividing the result by the previous year balance. The following growth rates are displayed:
Assets
Tier One Capital
Net Loans & Leases
Short Term Investments
See UBPR page 10 for definition.
Short Term Non Core Funding
See UBPR page 10 for definition.
Footnotes
Footnotes are printed on UBPR page 01 to indicate the occurrence of cer tain events.
(***)Bank has elected sub chapter S tax treatment. NOTE: Ratio Net Income Adjusted for Sub S on page 1 and 12.
III-5
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