UBPR — Uniform Bank Performance Report

The Uniform Bank Performance Report (UBPR) is a derived report: the FFIEC takes the quarterly Call Report filings, computes a standardized set of ratios and averages, and publishes them alongside peer-group aggregates so each bank can be compared to similarly-sized, similarly-situated institutions.

What it is — and isn’t

UBPR is not raw filing data. It is a set of computed metrics on top of the Call Report for the same period. Every ratio has a definition in the FFIEC UBPR User Guide; when you see a UBPR value, its definition is authoritative, not whatever formula you would have written yourself from raw MDRMs.

Coverage: all FDIC-insured banks that file a Call Report.
Cadence: quarterly.
History: continuous since 1984.
Release lag: roughly six to eight weeks after the Call Report deadline.

Report structure

UBPR is organized into a small number of standardized sections. The exact page structure varies by year; the groupings below reflect the current layout.

Summary ratios

High-level indicators with percentile rankings against peer groups:

Profitability: return on average assets, return on average equity, net interest margin, efficiency ratio.
Balance-sheet composition: loans/assets, deposits/assets, securities/assets.
Asset quality: noncurrent loans/loans, net charge-offs/loans, allowance coverage.
Capital: leverage ratio, tier 1 risk-based capital ratio, total risk-based capital ratio.

Income statement analysis

Decomposition of earnings: interest income by category, noninterest income by source, operating expense categories, provision for credit losses, taxes. Each item is typically shown both in dollars and as a percentage of average assets.

Balance-sheet analysis

Asset mix (loans by category, securities by type, cash and due froms), funding mix (deposit categories, non-deposit funding), and off-balance-sheet items.

Past due, nonaccrual, and charge-offs

Credit-risk metrics by loan category: 30–89 day delinquency, 90+ day delinquency, nonaccrual, charge-offs, recoveries, and the allowance for credit losses.

Key ratios — formulas

These are the formulas as they appear in the UBPR User Guide (rounded, for reference). The exact numerators and denominators for any given ratio come from the guide — always check the canonical definition before comparing across vintages.

Profitability

Return on Average Assets (ROA) = Net Income / Average Total Assets × 100
Return on Average Equity (ROE) = Net Income / Average Total Equity × 100
Net Interest Margin (NIM) = Net Interest Income / Average Earning Assets × 100
Efficiency Ratio = Noninterest Expense / (Net Interest Income + Noninterest Income) × 100

Asset quality

Noncurrent Loans = (Past Due ≥ 90 Days + Nonaccrual Loans) / Total Loans × 100
Net Charge-off Rate = (Gross Charge-offs − Recoveries) / Average Loans × 100
Coverage Ratio = Allowance for Credit Losses / Noncurrent Loans × 100

Capital

Leverage Ratio = Tier 1 Capital / Average Total Assets × 100
Tier 1 Risk-Based Capital Ratio = Tier 1 Capital / Risk-Weighted Assets × 100
Total Risk-Based Capital Ratio = Total Capital / Risk-Weighted Assets × 100

Peer groups

UBPR assigns every institution to a numbered peer group based on asset size, charter type, and the presence of foreign offices. Each ratio is reported alongside the peer group’s 25th, 50th (median), and 75th percentile. This is the mechanism that makes UBPR useful for supervision: an ROA in isolation tells you very little; an ROA at the 90th percentile of Peer Group 2 tells you a lot.

Peer group definitions change over time. Don’t carry a peer-group number forward across many years without checking its current definition.

Accessing UBPR via the REST API

UBPR data is served by dedicated endpoints. With ffiec-data-connect v3.0.0:

collect_ubpr_reporting_periods(creds) — list available UBPR periods.
collect_ubpr_facsimile_data(creds, rssd_id=..., reporting_period=...) — all UBPR line items for one institution.

See Peer analysis for a worked example.

Caveats

UBPR rates are computed from average balances over the period (usually quarterly averages from Schedule RC-K), not period-end figures. A ratio you compute by hand from period-end balances will not match the UBPR figure.
UBPR revisions happen when the underlying Call Report is refiled. Expect the published UBPR for a quarter to keep moving for months after initial release.
Peer-group membership for a bank can change quarter-to-quarter if asset size crosses a threshold.