Earnings & efficiency · Versioned metric research
Interest Expense as a percent of Average Assets
Official FFIEC UBPR field UBPRE002 ("Interest Expense as a percent of Average Assets"), ingested directly from the "Summary Ratios" report page without individual editorial curation — label and scope are FFIEC's own, not this site's wording. Not reviewed against the PDF UBPR User's Guide the way the hand-curated ROA/ROE/NIM/efficiency-ratio metrics were (see docs/UBPR-INGESTION-SCOPE.md). Open official FFIEC instructions ↗
Calculation contract
official_ubpr_direct_ingestion_raw
Source schedule: Not derivable from this formula
Null policy: abstain if missing
Effective: 2026-01-01 to current
Percentiles describe position, not merit.
P10 through P90 below mark where 1068 banks' reported interest expense as a percent of average assets values fell for 2026-06-30 — the median (P50) splits that group in half; it is not a target. The trend chart above follows that median quarter to quarter, and the distribution chart traces the full P10–P90 band. A higher or lower reported value is not labeled favorable or unfavorable here — that depends on the metric, the institution's business model, and context this page does not assert.
Accessible line chart
Interest Expense as a percent of Average Assets — covered-bank median
View chart data as a table
| Period | Value | Revision | Event |
|---|---|---|---|
| 2023-03-31 | 1.15 percent | No marker | None |
| 2023-06-30 | 1.34 percent | No marker | None |
| 2023-09-30 | 1.5 percent | No marker | None |
| 2023-12-31 | 1.62 percent | No marker | None |
| 2024-03-31 | 2.09 percent | No marker | None |
| 2024-06-30 | 2.13 percent | No marker | None |
| 2024-09-30 | 2.18 percent | No marker | None |
| 2024-12-31 | 2.18 percent | No marker | None |
| 2025-03-31 | 1.96 percent | No marker | None |
| 2025-06-30 | 1.95 percent | No marker | None |
| 2025-09-30 | 1.94 percent | No marker | None |
| 2025-12-31 | 1.92 percent | No marker | None |
| 2026-03-31 | 1.75 percent | No marker | None |
| 2026-06-30 | 1.75 percent | No marker | None |
Source: FFIEC Call Reports; OptimaYield versioned semantic layer. Color is supplemented by shape and labels; reduced-motion users receive no chart animation.
Historical distribution
Interest Expense as a percent of Average Assets across covered banks
Median with interquartile and P10–P90 ranges across verified observations.
View distribution data as a table
| Period | Population | P10 | P25 | Median | P75 | P90 |
|---|---|---|---|---|---|---|
| 2026-06-30 | 1,068 | 1.08% | 1.41% | 1.75% | 2.12% | 2.60% |
| 2026-03-31 | 1,070 | 1.06% | 1.41% | 1.75% | 2.12% | 2.60% |
| 2025-12-31 | 1,072 | 1.16% | 1.56% | 1.92% | 2.36% | 2.87% |
| 2025-09-30 | 1,073 | 1.19% | 1.59% | 1.94% | 2.39% | 2.89% |
| 2025-06-30 | 1,075 | 1.18% | 1.59% | 1.95% | 2.40% | 2.91% |
| 2025-03-31 | 1,077 | 1.20% | 1.59% | 1.96% | 2.41% | 2.93% |
| 2024-12-31 | 1,079 | 1.29% | 1.71% | 2.18% | 2.63% | 3.18% |
| 2024-09-30 | 1,079 | 1.31% | 1.71% | 2.18% | 2.66% | 3.19% |
| 2024-06-30 | 1,080 | 1.26% | 1.69% | 2.13% | 2.63% | 3.15% |
| 2024-03-31 | 1,081 | 1.23% | 1.66% | 2.09% | 2.58% | 3.14% |
| 2023-12-31 | 1,081 | 0.81% | 1.21% | 1.62% | 2.10% | 2.65% |
| 2023-09-30 | 1,082 | 0.72% | 1.08% | 1.50% | 1.97% | 2.49% |
| 2023-06-30 | 1,082 | 0.61% | 0.95% | 1.34% | 1.81% | 2.33% |
| 2023-03-31 | 1,084 | 0.46% | 0.78% | 1.15% | 1.59% | 2.11% |
Source: FFIEC Call Reports; OptimaYield versioned semantic layer. Population can change with filings, failures, mergers and eligibility. Missing values are excluded, never converted to zero.
Current distribution
Percentile history
Percentiles exclude unavailable values; they do not convert missing observations to zero.
| Period | Population | P10 | P25 | Median | P75 | P90 |
|---|---|---|---|---|---|---|
| 2026-06-30 | 1068 | 1.08% | 1.41% | 1.75% | 2.12% | 2.60% |
| 2026-03-31 | 1070 | 1.06% | 1.41% | 1.75% | 2.12% | 2.60% |
| 2025-12-31 | 1072 | 1.16% | 1.56% | 1.92% | 2.36% | 2.87% |
| 2025-09-30 | 1073 | 1.19% | 1.59% | 1.94% | 2.39% | 2.89% |
| 2025-06-30 | 1075 | 1.18% | 1.59% | 1.95% | 2.40% | 2.91% |
| 2025-03-31 | 1077 | 1.20% | 1.59% | 1.96% | 2.41% | 2.93% |
| 2024-12-31 | 1079 | 1.29% | 1.71% | 2.18% | 2.63% | 3.18% |
| 2024-09-30 | 1079 | 1.31% | 1.71% | 2.18% | 2.66% | 3.19% |
| 2024-06-30 | 1080 | 1.26% | 1.69% | 2.13% | 2.63% | 3.15% |
| 2024-03-31 | 1081 | 1.23% | 1.66% | 2.09% | 2.58% | 3.14% |
| 2023-12-31 | 1081 | 0.81% | 1.21% | 1.62% | 2.10% | 2.65% |
| 2023-09-30 | 1082 | 0.72% | 1.08% | 1.50% | 1.97% | 2.49% |
| 2023-06-30 | 1082 | 0.61% | 0.95% | 1.34% | 1.81% | 2.33% |
| 2023-03-31 | 1084 | 0.46% | 0.78% | 1.15% | 1.59% | 2.11% |
Institution drilldown
Highest reported values
- #1BANK OF NEW YORK MELLON3.91%
- #2NORTHERN TRUST CO3.77%
- #3COMENITY BANK3.65%
- #4FIRST BANK OF THE LAKE3.60%
- #5JOHN DEERE FINANCIAL FSB3.56%
- #6SALLIE MAE BANK3.55%
- #7FIRST NB OF AMERICA3.53%
- #8INTERCREDIT BANK NA3.52%
- #9FINANCIAL FEDERAL BANK3.41%
- #10JONESBORO STATE BANK3.38%
Institution drilldown
Lowest reported values
- #1059CHARLES SCHWAB PREMIER BK SS0.05%
- #1060BANK OF NY MELLON TR CO NA0.00%
- #1060WELLS FARGO TRUST CO NA0.00%
- #1060BANK OF JACKSON HOLE TRUST0.00%
- #1060CENLAR FSB0.00%
- #1060BLACKROCK INSTL TR CO NA0.00%
- #1060WILMINGTON TRUST NA0.00%
- #1060U S BANK TRUST CO NA0.00%
- #1060COMPUTERSHARE TRUST CO NA0.00%
- #1060ANCHORAGE DIGITAL BANK NA0.00%
Institution discovery
Search verified rankings by quarter
1,068 matched institutions · selected period 2026-06-30
Related metrics
Other definitions from the same schedule or domain
Grouped by shared source schedule where derivable, otherwise by the same analytical domain — not a claim of statistical correlation.
Reported values and deterministic derived observations are research inputs, not ratings or predictions. Cohort composition changes over time; use peer reports for a controlled cohort comparison.