Banking, in plain English.

The reserve a bank records for credit losses it expects in its loan and lease portfolio.

Converting a partial-year income or expense flow to an annual rate so periods can be compared consistently.

A peer cohort that groups banks by reported total assets for the same reporting period.

One hundredth of a percentage point. Bankers use basis points for small changes in rates and ratios.

The quarterly regulatory filing that describes a bank's balance sheet, income, capital, and other financial details.

A measure comparing loss-absorbing capital with assets or risk-weighted exposures.

Property-backed lending for business, investment, construction, or multifamily purposes rather than owner-occupied homes.

The degree to which a bank's loans, funding, or exposures depend on a particular category.

FDIC-defined deposits considered part of the bank's relationship-oriented funding base.

Operating expense relative to the revenue available to cover it. Lower values indicate less expense per dollar of revenue.

The stable institution identifier assigned by the Federal Deposit Insurance Corporation.

A workforce measure that combines full- and part-time staffing into equivalent full-time positions.

Loans and leases before subtracting the allowance for expected credit losses.

Tier one capital divided by average assets, without applying risk weights to the denominator.

A bank's capacity to meet withdrawals and other cash needs without unacceptable loss.

Loans removed as losses after subtracting recoveries on amounts charged off earlier.

Annualized net interest income as a percentage of average earning assets.

A loan for which interest income is no longer being recognized on the normal accrual basis.

A loan that is seriously past due or placed on nonaccrual status.

Banks compared within the same reporting period using either a national asset tier or headquarters state.

A relative standing within a peer group after accounting for whether higher or lower values are favorable.

The registry rule stating whether higher values, lower values, or neither direction is generally favorable for a metric.

The expense recorded to adjust the allowance for expected credit losses.

Annualized net income relative to average assets, a common measure of bank profitability.

Annualized net income relative to average equity capital.

Assets and off-balance-sheet exposures adjusted under regulatory rules for their assigned risk weights.

Estimated deposits above applicable insurance coverage, as reported through regulatory data.