This memo describes changes that are planned for the March 31, 2003 UBPR. Several new ratios were added to pages 3, 4, 6 and 10. Additionally some ratios on page 13 were revised. Individual changes are described below.

Delivery of the User's Guide
The User's Guide will continue to be made available to all users through the FFIEC website www.ffiec.gov as a series of PDF files.

UBPR Ratios Added, Revised or Deleted

Page 3 - Non Interest Income and Expenses

Deleted:
Trading Revenue
Other Foreign Transactions
Number of Equivalent Employees
Marginal Tax Rate

Added or Revised:

Trading, Venture Capital, Securitization Income
New item added: From March 31, 2001 includes information from schedule RI Trading Revenue (RIADA220) plus Venture Capital Revenue (RIADB491) plus Securitization Income (RIADB493). For prior quarters includes Trading Revenue (RIADA220) for banks filing call forms 031, 032 or 033.

Investment Banking, Advisory Income
New item added: From March 31, 2001 forward includes information from schedule RI Investment Banking, Advisory, Underwriting, Brokerage Fees and Commissions (RIADB490).

Net Servicing Fees
New item added: From March 31, 2001 forward includes information from schedule RI Net Servicing Fees (RIADB492).

Insurance Commissions and Fees
New item added: From March 31, 2001 through December 31, 2002 includes information from schedule RI Insurance Commissions and Fees (RIADB494). From March 31, 2003 forward includes Insurance and Reinsurance Underwriting Income (RIADC386) plus Income From Other Insurance Activities (RIADC387).

Loan and Lease Net Gain/Loss
New item added: From March 31, 2001 forward includes information from schedule RI Net Gains (Losses) from Sale of Loans and Leases (RIAD5416).

Other Net Gains/Losses
New item added: From March 31, 2001 forward includes information from schedule RI Net Gains (Losses) on the Sale Of Other Real Estate Owned (RIAD5415) plus Net Gains (Losses) On The Sale Of Other Assets (RIADB496).

Other Noninterest Income
Revised: From March 31, 2001 forward includes information from schedule RI Other Noninterest Income (RIADB497). For prior quarters includes Other Fee Income (RIAD5407) plus Other Noninterest Income (RIAD5408). Note title no longer includes the description: (Incl Intangibles).

Goodwill Impairment
New item added: From March 31, 2002 forward includes information from schedule RI Goodwill Impairment Losses (RIADC216).

Other Intangible Amortization
New item added: From March 31, 2002 forward includes information from schedule RI Amortization Expense and Impairment Losses For Other Intangible Assets (RIADC232).

Other Operating Expense
Revised: From March 31, 2002 forward includes information from schedule RI Other Noninterest Expense (RIAD4092). From March 31, 2001 to December 31, 2001 includes Amortization of Intangible Assets (RIAD4531) and Other Noninterest Expense (RIAD4092). From December 31, 2001 and prior includes Other Noninterest Expense (RIAD4092). Note that for those quarters Amortization of Intangible Assets was reported as a part of Other Noninterest Expense.

Efficiency Ratio
New item added: Total Overhead Expense expressed as a percentage of Net Interest Income (TE) plus Noninterest Income. See definitions on UBPR page 2 for specific components.

Page 4 - Balance Sheet

Deleted:
Other Assets
Acceptances
Other Borrowings Including Maturities < 1 Year
Other Borrowings Including Maturities > 1 Year

Added or Revised:

Acceptances and Other Assets
New item added: From schedule RC combines Customers Liability to This Bank on Acceptances (RCFD2155) with Other Assets (RCFD2160) and Intangible Assets (RCFD2143) for all quarters.

Federal Home Loan Bank Borrowing Maturing Under 1 Year
New item added: From March 31, 2001 forward includes information from schedule RC-M Federal Home Loan Bank Advances with a Remaining Maturity of One Year or Less (RCFD2651).

Federal Home Loan Bank Borrowing Maturing Over 1 Year
New item added: From March 31, 2001 forward includes information from schedule RC-M Federal Home Loan Bank Advances with a Remaining Maturity of One to Three Years (RCFDB565) plus Federal Home Loan Bank Advances with a Remaining Maturity of Over Three Years (RCFDB566).

Other Borrowing Maturing Under 1 Year
New item added: From March 31, 2001 forward includes information from schedule RC-M Other Borrowed Money with a Remaining Maturity of One Year or Less (RCFDB571). For prior quarters includes Other Borrowed Money with a Remaining Maturity One Year or Less (RCFD2332).

Other Borrowing Maturing Over 1 Year
New item added: From March 31, 2001 forward includes information from schedule RC-M Other Borrowed Money with a Remaining Maturity of One to Three Years (RCFDB567) plus Other Borrowed Money With Remaining Maturity of Over Three Years (RCFDB568). For prior quarters includes Other Borrowed Money with a Remaining Maturity of One to Three Years (RCFDA547) plus Other Borrowed Money With Remaining Maturity of Over Three Years (RCFDA548).

Page 6 - Balance Sheet - Percentage Composition

Deleted:
Other Borrowings Including Maturities < 1 Year
Other Borrowings Including Maturities > 1 Year

Added or Revised:

Total Federal Home Loan Bank Borrowings
New item added: From March 31, 2001 forward includes information from schedule RC-M Five period average of Federal Home Loan Bank Borrowings with a remaining maturity of under one year (RCFD2651) plus remaining maturity of one through 3 years (RCFDB565) plus remaining maturity of over three years (RCFDB566) expressed as a percentage of average total assets.

Total Other Borrowings
New item added: From March 31, 2001 forward includes information from schedule RC-M Five period average of Other Borrowed Money with a remaining maturity of under one year (RCFDB571) plus remaining maturity of one through 3 years (RCFDB567) plus remaining maturity of over three years (RCFDB568) expressed as a percentage of average total assets. For prior quarters includes Other Borrowed Money with a remaining maturity of under one year (RCFD2332) plus remaining maturity of one through three years (RCFDA547) plus remaining maturity of over three years (RCFDA548).

Page 9 - Interest Rate Risk Analysis

Deleted:
High Risk Securities as Percent of Tier 1 Capital

Page 10 - Liquidity and investment Portfolio

Deleted:
Fair Value High Risk Mortgage Securities
Structured Notes to Tier One Capital - duplicated on page 9.

Added or Revised:

Federal Home Loan Bank Borrowing Maturing Under 1 Year
New item added: From March 31, 2001 forward includes information from schedule RC-M Federal Home Loan Bank Advances with a Remaining Maturity of One Year or Less (RCFD2651).

Federal Home Loan Bank Borrowing Maturing Over 1 Year
New item added: From March 31, 2001 forward that includes information from schedule RC-M Federal Home Loan Bank Advances with a Remaining Maturity of One to Three Years (RCFDB565) plus Federal Home Loan Bank Advances with a Remaining Maturity of Over Three Years (RCFDB566).

Other Borrowing Maturing Under 1 Year
New item added: From March 31, 2001 forward includes information from schedule RC-M Other Borrowed Money with a Remaining Maturity of One Year or Less (RCFDB571). For prior quarters includes Other Borrowed Money with a Remaining Maturity One Year or Less (RCFD2332).

Other Borrowing Maturing Over 1 Year
New item added: From March 31, 2001 forward includes information from schedule RC-M Other Borrowed Money with a Remaining Maturity of One to Three Years (RCFDB567) plus Other Borrowed Money With Remaining Maturity of Over Three Years (RCFDB568). For prior quarters includes Other Borrowed Money with a Remaining Maturity of One to Three Years (RCFDA547) plus Other Borrowed Money With Remaining Maturity of Over Three Years (RCFDA548).

Page 13 - Securitization and Asset Sale Activities

Added or Revised:

Retained Credit Enhancements
Revised: From March 31, 2001 through December 31, 2002 includes the total of All Other Credit Enhancements from call schedule RC-S items (RCFDB719 through RCFDB725). From March 31, 2003 forward includes the total of Subordinated Securities, Stand By Letters of Credit and All Other Credit Enhancements from call schedule RC-S items (RCFDC393) through (RCFDC406).

1-4 Family Residential Loans
Revised: From March 31, 2001 through December 31, 2002 includes All Other Credit Enhancements on1-4 Family Residential Loans reported on RC-S item (RCFDB719). From March 31, 2003 forward includes Subordinated Securities, Stand By Letters of Credit and All Other Credit Enhancements from call schedule RC-S items (RCFDC393) plus (RCFDC400).

Home Equity Loans
Revised: From March 31, 2001 through December 31, 2002 includes RC-S All Other Credit Enhancements on Home Equity Lines reported on RC-S item (RCFDB720). From March 31, 2003 forward includes Subordinated Securities, Stand By Letters of Credit and All Other Credit Enhancements from call schedule RC-S items (RCFDC394) plus (RCFDC401).

Credit Card Receivables
Revised: From March 31, 2001 through December 31, 2002 includes All Other Credit Enhancements on Credit Card Receivables reported on RC-S item (RCFDB721). From March 31, 2003 forward includes Subordinated Securities, Stand By Letters of Credit and All Other Credit Enhancements from call schedule RC-S items (RCFDC395) plus (RCFDC402).

Auto Loans
Revised: From March 31, 2001 through December 31, 2002 includes All Other Credit Enhancements on Auto Loans reported on RC-S item (RCFDB722). From March 31, 2003 forward includes Subordinated Securities, Stand By Letters of Credit and All Other Credit Enhancements from call schedule RC-S items (RCFDC396) plus (RCFDC403).

Commercial and Industrial Loans
Revised: From March 31, 2001 through December 31, 2002 includes All Other Credit Enhancements on Commercial and Industrial Loans reported on RC-S item (RCFDB724). From March 31, 2003 forward includes Subordinated securities, Stand By Letters of Credit and All Other Credit Enhancements from call schedule RC-S items (RCFDC398) plus (RCFDC405).

All Other Loans and Leases
Revised: From March 31, 2001 through December 31, 2002 includes All Other Credit Enhancements on Other Consumer Loans plus All Other Loans reported on RC-S item (RCFDB723) plus (RCFDB725). From March 31, 2003 forward includes Subordinated Securities, Stand By Letters of Credit and All Other Credit Enhancements from call schedule RC-S or the sum of items (RCFDC397), (RCFDC399), (RCFDC404) and (RCFDC406).