IRR analysis portion in bank performance report expands to two pages in pursuit of ‘readability’

Two pages on interest rate risk (IRR) analysis will now be featured in the Uniform Bank Performance Report (UBPR), used by banks and other financial institutions, to improve its readability, the umbrella group for federal financial institution regulators said Monday.

The Federal Financial Institutions Examination Council (FFIEC) said that updates to the IRR analysis page made last year resulted in a “materially longer page.” The longer page contained several “new concepts,” the agency said.

“To aid in readability of the content, on or shortly after March 2, 2026, the Interest Rate Risk Analysis concepts will be divided into two pages (Interest Rate Risk Analysis page 9 and page 9A),” the exam council said.

The addition of the new concepts, the exam council said, was the result of a multi-year review of the UBPR that started in 2022.

UBPR Interest Rate Risk Analysis Page Change

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