At or For the Years Ended December 31, 17 (7) Nonperforming loans consist of nonaccruing loans and loans 90 days or more past due. Nonperforming assets consist of nonperforming loans and repossessed assets. (6) The efficiency ratio represents noninterest expense as a percentage of total revenues. Total revenues is the sum of net interest income and noninterest income. (5) Fully taxable equivalent (TE) calculations include the tax benefit associated with related income sources that are tax-exempt using a marginal tax rate of 35%. (4) Interest rate spread represents the difference between the weighted average yield on earning assets and the weighted average cost of interest-bearing liabilities. Net interest margin represents net interest income as a percentage of average earning assets. (3) With the exception of end-of-period ratios, all ratios are based on average daily balances during the respective periods. (2) Tangible calculations eliminate the effect of goodwill and acquisition related intangible assets and the corresponding amortization expense on a tax-effected basis where applicable. (1) Shares used for book value purposes exclude shares held in treasury and unreleased shares allocated to the Employee Stock Ownership Plan at the end of the period. 2002 2001 2000 1999 1998 Key Ratios  (3) Return on average assets 1.26% 1.02% 0.94% 0.70% 0.93% Return on average equity 13.12  10.83  10.75  7.84  8.47  Equity to assets at end of period 8.89 9.42  9.10  8.59  8.84  Earning assets to interest-bearing liabilities 117.24 116.99  114.66  112.83  114.55  Interest rate spread  (4) 4.13 3.52  3.36  3.50  3.48  Net interest margin (TE)  (4) (5) 4.49  4.11  3.95  3.96  4.03  Noninterest expense to average assets 3.01 2.94  2.87  3.31  3.11  Efficiency ratio  (6) 56.85  60.02  61.99  70.81  66.22  Tangible efficiency ratio (TE)  (2) (5) 55.03  55.03  56.72  65.29  62.12  Dividend payout ratio 23.68 28.71  31.42  41.88  36.56  Asset Quality Data Nonperforming assets to total assets at end of period  (7) 0.42% 0.91% 0.57% 0.24% 0.44% Allowance for loan losses to nonperforming loans at end of period  (7) 301.64 159.86  135.78  279.25  124.37  Allowance for loan losses to total loans at end of period 1.25 1.16  1.09  1.04  0.93  Consolidated Capital Ratios Tier 1 leverage capital ratio 7.62% 6.95% 6.67% 6.26% 5.81% Tier 1 risk-based capital ratio 10.66 9.96  10.05  9.42  9.89  Total risk-based capital ratio 11.89  11.09  11.19  10.43  10.80 