This section is designed to assist the examiner in developing an overview of the financial condition and results of operations of a bank through the use of analytical review techniques. It also provides procedures to assist in evaluating the reasonableness and reliability of the bank's income and expense accounts.A general understanding of a bank's balance sheet, income and expense accounts, and the Uniform Bank Performance Report (UBPR) is necessary to analyze a bank's earnings performance effectively. Therefore, the bank's Reports of Condition and Income and the UBPR should be reviewed prior to, or in conjunction with, the review of this area.