How is Provision for Loan Losses % of Avg Assets calculated?

official_ubpr_direct_ingestion_raw. Null policy: abstain if missing.

What source schedule does Provision for Loan Losses % of Avg Assets come from?

Not derivable from this formula alone; see the definition version history on this page.

Earnings & efficiency · Versioned metric research

Provision for Loan Losses % of Avg Assets

Official FFIEC UBPR field UBPRE006 ("Provision for Loan Losses % of Avg 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 ↗

v1 definition14 quarters1068 current observationsRATIO unit

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

How every metric is acquired, derived, and validated →

Reading this page

Percentiles describe position, not merit.

P10 through P90 below mark where 1068 banks' reported provision for loan losses % of avg 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

Provision for Loan Losses % of Avg Assets — covered-bank median

View chart data as a table

Period	Value	Revision	Event
2023-03-31	0.06 percent	No marker	None
2023-06-30	0.07 percent	No marker	None
2023-09-30	0.07 percent	No marker	None
2023-12-31	0.08 percent	No marker	None
2024-03-31	0.06 percent	No marker	None
2024-06-30	0.07 percent	No marker	None
2024-09-30	0.08 percent	No marker	None
2024-12-31	0.09 percent	No marker	None
2025-03-31	0.08 percent	No marker	None
2025-06-30	0.09 percent	No marker	None
2025-09-30	0.1 percent	No marker	None
2025-12-31	0.11 percent	No marker	None
2026-03-31	0.08 percent	No marker	None
2026-06-30	0.09 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

Provision for Loan Losses % of Avg Assets across covered banks

Median with interquartile and P10–P90 ranges across verified observations.

2026-06-30 latest period1,068 observations0.09% median0.03%–0.18% interquartile range

View distribution data as a table

Period	Population	P10	P25	Median	P75	P90
2026-06-30	1,068	0.00%	0.03%	0.09%	0.18%	0.37%
2026-03-31	1,070	-0.01%	0.02%	0.08%	0.18%	0.37%
2025-12-31	1,072	0.00%	0.04%	0.11%	0.21%	0.41%
2025-09-30	1,073	0.00%	0.04%	0.10%	0.21%	0.42%
2025-06-30	1,075	0.00%	0.03%	0.09%	0.20%	0.43%
2025-03-31	1,077	0.00%	0.01%	0.08%	0.18%	0.39%
2024-12-31	1,079	0.00%	0.03%	0.09%	0.19%	0.38%
2024-09-30	1,079	0.00%	0.02%	0.08%	0.18%	0.37%
2024-06-30	1,080	0.00%	0.02%	0.07%	0.17%	0.37%
2024-03-31	1,081	-0.01%	0.00%	0.06%	0.16%	0.34%
2023-12-31	1,081	0.00%	0.02%	0.08%	0.17%	0.36%
2023-09-30	1,082	0.00%	0.02%	0.07%	0.16%	0.34%
2023-06-30	1,082	0.00%	0.02%	0.07%	0.16%	0.34%
2023-03-31	1,084	0.00%	0.00%	0.06%	0.15%	0.31%

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	0.00%	0.03%	0.09%	0.18%	0.37%
2026-03-31	1070	-0.01%	0.02%	0.08%	0.18%	0.37%
2025-12-31	1072	0.00%	0.04%	0.11%	0.21%	0.41%
2025-09-30	1073	0.00%	0.04%	0.10%	0.21%	0.42%
2025-06-30	1075	0.00%	0.03%	0.09%	0.20%	0.43%
2025-03-31	1077	0.00%	0.01%	0.08%	0.18%	0.39%
2024-12-31	1079	0.00%	0.03%	0.09%	0.19%	0.38%
2024-09-30	1079	0.00%	0.02%	0.08%	0.18%	0.37%
2024-06-30	1080	0.00%	0.02%	0.07%	0.17%	0.37%
2024-03-31	1081	-0.01%	0.00%	0.06%	0.16%	0.34%
2023-12-31	1081	0.00%	0.02%	0.08%	0.17%	0.36%
2023-09-30	1082	0.00%	0.02%	0.07%	0.16%	0.34%
2023-06-30	1082	0.00%	0.02%	0.07%	0.16%	0.34%
2023-03-31	1084	0.00%	0.00%	0.06%	0.15%	0.31%

Institution drilldown

Highest reported values

Institution drilldown

Lowest reported values

#1059MIZUHO BANK USA-0.19%
#1059CENLAR FSB-0.19%
#1061EVOLVE BANK&TRUST-0.26%
#1062RESOURCE BANK-0.31%
#1063TEXAS EXCHANGE BANK-0.32%
#1064FIRST FS&LA OF LAKEWOOD-0.41%
#1065MONET BANK-0.49%
#1066CARTER BANK&TRUST-1.30%
#1067BEAL BANK USA-1.36%
#1068CRESCENT BANK-15.49%

Institution discovery

Search verified rankings by quarter

1,068 matched institutions · selected period 2026-06-30

Reporting quarterBank name or FDIC certificateOrder

Rank	Institution	FDIC	Value	Percentile
#1	CREDIT ONE BANK NA	25620	13.42%	P100
#2	SQUARE FINL SERVICES INC	59177	12.63%	P100
#3	MERRICK BANK	34519	10.20%	P100
#4	COMENITY CAPITAL BANK	57570	6.63%	P100
#5	COASTAL COMMUNITY BANK	34403	5.74%	P100
#6	CAPITAL COMMUNITY BANK	33823	5.42%	P100
#7	BAYFIRST NATIONAL BANK	34997	5.37%	P99
#8	SYNCHRONY BANK	27314	4.45%	P99
#9	COMENITY BANK	27499	4.33%	P99
#10	SOUTHPOINT BANK	58088	3.53%	P99
#11	NANO BANC	58590	3.47%	P99
#12	MEDALLION BANK	57449	3.32%	P99
#13	MIDWEST REGIONAL BANK	8889	2.98%	P99
#14	BARCLAYS BANK DELAWARE	57203	2.90%	P99
#15	FIRST SAVINGS BANK	32629	2.59%	P99
#16	JOHN DEERE FINANCIAL FSB	35237	2.33%	P99
#17	FIRST NATIONAL BANK	14712	2.17%	P99
#18	CAPITAL ONE NATIONAL ASSN	4297	2.10%	P98
#19	NEWTEK BANK NATIONAL ASSN	18734	2.04%	P98
#20	PATHWARD NATIONAL ASSN	30776	1.82%	P98
#21	1ST FINANCIAL BANK USA	1673	1.68%	P98
#21	AMERICAN EXPRESS NB	27471	1.68%	P98
#23	SANTANDER BANK N A	29950	1.53%	P98
#24	FIRST NATIONAL BANK OF OMAHA	5452	1.47%	P98
#25	TRANSPORTATION ALLIANCE BK D	34781	1.43%	P98
#26	SUMMIT STATE BANK	32203	1.41%	P98
#27	BCB COMMUNITY BANK	35541	1.34%	P98
#28	LEAD BANK	8283	1.30%	P97
#29	TD BANK USA NATIONAL ASSN	33947	1.24%	P97
#30	CELTIC BANK	57056	1.16%	P97
#31	BCORP BANK NATIONAL ASSN	35444	1.12%	P97
#32	FIRST INTERNET BANK OF IN	34607	1.07%	P97
#33	CROSS RIVER BANK	58410	1.02%	P97
#34	BENCHMARK BANK	19215	1.01%	P97
#35	BANC OF CALIFORNIA	24045	1.00%	P97
#36	STEARNS BANK NATIONAL ASSN	10988	0.96%	P97
#36	ALLY BANK	57803	0.96%	P97
#38	WEX BANK	34697	0.94%	P97
#39	BANK OF WASHINGTON	12627	0.90%	P96
#40	USAA FEDERAL SAVINGS BANK	32188	0.87%	P96
#40	BANKHOMETOWN	26523	0.87%	P96
#42	SALLIE MAE BANK	58177	0.86%	P96
#43	PEOPLES BANK&TRUST CO	1365	0.80%	P96
#44	ANDERSON BROTHERS BANK	9923	0.79%	P96
#44	MERIDIAN BANK	57777	0.79%	P96
#46	CITIZENS&NORTHERN BANK	7799	0.76%	P96
#47	GBANK	58626	0.74%	P96
#48	SEATTLE BANK	35139	0.73%	P96
#48	BENEFICIAL STATE BANK	58490	0.73%	P96
#50	AMERICAN STATE BANK	228	0.70%	P95

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.