§__.26(b)(1) – 1
Q: How is the loan-to-deposit ratio calculated?
A1. A small institution’s loan-to-deposit ratio is calculated in the same manner that the Uniform Bank Performance Report (UBPR) determines the ratio. It is calculated by dividing the institution’s net loans and leases by its total deposits. The ratio is found in the Liquidity and Investment Portfolio section of the UBPR. Examiners will use this ratio to calculate an average since the last examination by adding the quarterly loan-to- deposit ratios and dividing the total by the number of quarters.
Source: Interagency Questions & Answers Regarding Community Reinvestment | July 2016