Changes coming to uniform report’s balance sheet dollar page, agency reminds

Changes to the Uniform Bank Performance Report’s (UBPR) balance sheet dollar page will be made on or shortly after Jan. 15, the umbrella group for federal financial institution regulators said Thursday.

According to the Federal Financial Institutions Examination Council (FFIEC), the specific additions to the balance sheet dollar page include:

• a new Allowance for Credit Loss (ACL) section with nine new reporting items will be added to the bottom of the page;
• five new deposit related memorandum reporting lines will be added;
• six new lines of Real Estate Loan detail will be added under the summarized reporting line;
• the two current summary line items for federal funds and securities sold or purchased under agreements to resell or repurchase will be broken out adding two additional line items, and;
• three reporting line items will be renamed.

FFIEC said performance report users should expect to see further changes over the next few years as part of a multi-year review of the form.

UBPR Balance Sheet Dollar Page Content Changes Effective January 15