The Uniform Bank Performance Report

The Uniform Bank Performance Report (UBPR) is an analytical tool created for bank supervisory, examination, and management purposes. The UBPR is designed to display the impact of management decisions and economic conditions on a bank's performance and balance sheet composition in a concise report format. The performance and composition data contained in the report can be used as an aid in evaluating the adequacy of earnings, liquidity, capital, asset and liability management, and growth management. Individuals can use this report to further their understanding of a bank's financial condition.

A UBPR is produced for each commercial bank in the United States that is supervised by the Board of Governors of the Federal Reserve System, Federal Deposit Insurance Corporation (FDIC), or the Office of the Comptroller of the Currency. UBPR's are produced for FDIC insured savings banks also. The report is computer generated from a data base derived from public sources. It contains several years worth of data, which are updated quarterly. Those data are presented in the form of ratios, percentages, and dollar amounts computed mainly from Reports of Condition and Income submitted by the bank. Each UBPR also contains corresponding average data for the bank's peer group and percentile rankings for most ratios. The UBPR therefore permits evaluation of a bank's current condition, trends in its financial performance, and comparisons with the performance of its peer group. The format of the UBPR is as shown in Figure 1-1.

Figure 1-1 Format of the UBPR