Federal Financial Institutions Examination Council

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Federal Financial Institutions Examination Council 3501 Fairfax Drive, Room 3086 - Arlington, VA 22226-3550 - (703) 516-5588 - FAX (703) 516-5487 Email: ffiec-suggest@frb.gov Memorandum To: From: Task Force on Surveillance Systems John Smullen Date: April 8, 2007 Subject: Changes to March 31, 2007 UBPR Beginning with the March 31, 2007 UBPR, new ratios, peer group averages and percentile rankings were added to several pages in the UBPR. Additionally some new dollar values were added, some ratios were modified and a few were deleted. Details are listed below by UBPR page. Most of the changes are related to new information to be collected in the March 31, 2007 call report and a revision to the treatment of concentrations of credit data. Along with this memo is a separate page layout document that describes where the changes were made and provides a list of the data element names. UBPR Page 5 OFF BALANCE SHEET ITEMS OUTSTANDING ($000) Added dollar amount, 1 quarter growth rate and 1 year growth rate for the following: 1-4 FAMILY RESIDENTIAL COMMITTMENTS COMMERCIAL REAL ESTATE, OTHER CONSTRUCTION AND LAND COMMITTMENTS OUTSTANDING (% OF TOTAL) Added bank ratio, peer group average and percentile ranking for the following: 1-4 FAMILY RESIDENTIAL COMMITTMENTS COMMERCIAL REAL ESTATE, OTHER CONSTRUCTION AND LAND COMMITMENTS UBPR Pages 7 & 7A ANALYSIS OF CREDIT ALLOWANCE AND LOAN MIX NET LOSSES BY TYPE OF LOAN AND LEASE Added bank ratio, peer group average and percentile ranking for the following: 1-4 FAMILY CONSTRUCTION OTHER CONSTRUCTION AND LAND DEVELOPMENT OWNER OCCUPIED NONFARM NONRESIDENTIAL OTHER NONFARM NONRESIDENTIAL Board of Governors of the Federal Reserve System, Federal Deposit Insurance Corporation, National Credit Union Administration, Office of the Comptroller of the Currency, Office of Thrift Supervision LOAN MIX % AVERAGE GROSS LOANS & LEASES Added bank ratio, peer group average and percentile ranking for the following: 1-4 FAMILY CONSTRUCTION OTHER CONSTRUCTION AND LAND DEVELOPMENT OWNER OCCUPIED NONFARM NONRESIDENTIAL OTHER NONFARM NONRESIDENTIAL UBPR Page 7B ANALYSIS OF CONCENTRATIONS OF CREDIT LOAN & LEASE AS % TOTAL CAPITAL Added bank ratio, peer group average and percentile ranking for the following: 1-4 FAMILY CONSTRUCTION OTHER CONSTRUCTION AND LAND DEVELOPMENT OWNER OCCUPIED NONFARM NONRESIDENTIAL OTHER NONFARM NONRESIDENTIAL Revised bank ratio definitions for the following: The formula for all UBPR ratios on this page was revised. Total Capital replaces Tier 1 Capital plus the Allowance for Loan and Lease Losses as the denominator for all concentration of credit ratios on page 7B. UBPR Page 8 & 8A ANALYSIS OF PAST DUE, NONACCRUAL & RESTRUCTURED LOANS & LEASES % OF NON-CURRENT LOANS AND LEASES BY TYPE Added bank ratio, peer group average and percentile ranking for the following: 1-4 FAMILY CONSTRUCTION & LAND DEVELOPMENT 90+ DAYS PAST DUE -NONACCRUAL -TO TAL -30 – 89 DAYS PAST DUE OTHER CONSTRUCTION & LAND DEVELOPMENT 90+ DAYS PAST D UE -NONACCRUAL -TOTAL -30 – 89 DAYS PAST DUE OWNER OCCUPIED NONFARM NONRESIDE NTIAL 90+ DAYS PAST DUE -NONACCRUAL -TOTAL -30 – 89 DAYS PAST DUE OTHER NONFAR M NONRESIDENTIAL 90+ DAYS PAST DUE -NONACCRUAL -TOTAL -30 – 89 DAYS PAST DUE Deleted bank ratio, peer group average and percentile ranking for the following: REAL ESTATE LOANS IN FOREIGN OFFICES 90+ DAYS PAST DUE -NONACCRUAL -TOTAL -3 0 – 89 DAYS PAST DUE FOREIGN GOVERNMENT LOANS 90+ DAYS PAST DUE -NONACCRUAL -TO TAL -30 – 89 DAYS PAST DUE UBPR Page 11a RISK BASED CAPITAL ANALYSIS RISK-BASED CAPITAL ($000) Added dollar amount data for the following: - CUMUL CHANGE F.V. FINANCIAL LIAB

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