the most significant accounting policies followed by fnb are presented in note 1 , summary of significant accounting policies in the notes to consolidated financial statements , which is included in item 8 of this report . these policies , along with the disclosures presented in the notes to consolidated financial statements , provide information on how we value significant assets and liabilities in the consolidated financial statements , how we determine those values and how we record transactions in the consolidated financial statements . management views critical accounting policies to be those which are highly dependent on subjective or complex judgments , estimates and assumptions , and where changes in those estimates and assumptions could have a significant impact on the consolidated financial statements . management currently views the determination of the allowance for credit losses , accounting for acquired loans , fair value of financial instruments , goodwill and other intangible assets , litigation and income taxes to be critical accounting policies . 43 allowance for credit losses the allowance for credit losses addresses credit losses inherent in the existing loan portfolio and in unfunded loan commitments and standby letters of credit at the balance sheet date , and is presented as a reserve against loans and other liabilities , respectively , on the consolidated balance sheets . management 's assessment of the appropriateness of the allowance for credit losses considers individual impaired loans , pools of homogeneous loans with similar risk characteristics and other risk factors concerning the economic environment . these analyses involve a high degree of judgment in estimating the amount of loss associated with specific impaired loans , including estimating the amount and timing of future cash flows , current fair value of the underlying collateral and other qualitative risk factors that may affect the loan , all of which may be susceptible to significant change . the evaluation of this component of the allowance for credit losses requires considerable judgment in order to reasonably estimate inherent loss exposures . loans with similar risk characteristics are categorized into pools based on loan type and by internal risk rating for commercial loans , or payment performance and fico score for consumer loans . there is considerable judgment involved in setting internal commercial risk ratings , including an evaluation of the borrower 's current financial condition and ability to repay the loan . transition matrices are generated on a monthly basis to determine probabilities of default , while historical loss experience is used to generate loss given default results for the pools . inherent but undetected losses may arise due to uncertainties in economic conditions , delays in obtaining information , including unfavorable information about a borrower 's financial condition , the difficulty in identifying triggering events that correlate to subsequent loss rates and risk factors that have not yet manifested themselves in loss allocation factors . uncertainty surrounding the strength and timing of economic cycles also affects estimates of loss . the historical loss experience used in the transition matrices and historical loss experience analysis may not be representative of actual unrealized losses inherent in the portfolio . management evaluates the impact of various qualitative factors which pose additional risks that may not adequately be addressed in the analyses described above . expected loss rates for each loan category may be adjusted for levels of and trends in loan volumes , net charge-offs , delinquency and non-performing loans . in addition , management takes into consideration the impact of changes to lending policies ; the experience and depth of lending management and staff ; the results of internal loan reviews ; concentrations of credit ; competition , legal and regulatory risk ; market uncertainty and collateral illiquidity ; national and local economic trends ; or any other common risk factor that might affect loss experience across one or more components of the portfolio . the assessment of relevant economic factors indicates that fnb 's primary markets historically tend to lag the national economy , with local economies in our primary market areas also improving or weakening , as the case may be , but at a more measured rate than the national trends . regional economic factors influencing management 's estimate of allowance for credit losses include , but are not limited to , uncertainty of the labor markets , industrial presence , commercial real estate activity and residential real estate values . the determination of this qualitative component of the allowance for credit losses is particularly dependent on the judgment of management . to the extent actual outcomes differ from management estimates , additional provisions for credit losses could be required that may adversely affect our earnings or financial position in future periods . the provision for credit losses section in the results of operations includes a discussion of the factors affecting changes in the allowance for credit losses during the current period . see note 1 , summary of significant accounting policies and the note 6 , loans and leases in the notes to consolidated financial statements for further information on the allowance for credit losses . accounting for acquired loans all acquired loans are initially measured at fair value at the date of acquisition . the fair value of acquired loans is based on a discounted cash flow methodology that involves assumptions and judgments as to credit risk , default rates , loss severity , collateral values , discount rates , prepayment speeds , prepayment risk and liquidity 44 risk . the measurement of fair value on acquired loans prohibits the carryover or establishment of an allowance for loan losses at acquisition date . acquired loans are evaluated for impairment in accordance with the provisions of accounting standards codification ( asc ) 310-30. acquired loans are considered impaired if there is evidence of credit deterioration since origination and if it is probable at time of acquisition that all contractually required payments will not be collected . story_separator_special_tag we believe this measure to be the preferred industry measurement of net interest income and provides relevant comparison between taxable and non-taxable amounts . ( 3 ) average balances include non-accrual loans . loans consist of average total loans less average unearned income net interest income net interest income , which is our major source of revenue , is the difference between interest income from interest-earning assets and interest expense paid on interest-bearing liabilities . in 2016 , net interest income , 50 which comprised 75.2 % of net revenue ( net interest income plus non-interest income ) compared to 75.4 % in 2015 , was affected by the general level of interest rates , changes in interest rates , the timing of repricing of assets and liabilities , the shape of the yield curve , the level of non-accrual loans and changes in the amount and mix of interest-earning assets and interest-bearing liabilities . net interest income on an fte basis ( non-gaap ) of $ 622.8 million for 2016 increased $ 116.9 million or 23.1 % from $ 505.9 million for 2015. average interest earning assets increased $ 3.6 billion or 24.6 % and average interest-bearing liabilities increased $ 2.5 billion or 21.9 % from 2015 , primarily due to the metr acquisition , combined with organic growth in loans and deposits . our net interest margin ( non-gaap ) was 3.38 % for 2016 , compared to 3.42 % for 2015 , reflecting the impact of an extended low interest rate environment and a competitive landscape for interest-earning assets . the tax-equivalent adjustment to net interest income ( non-gaap ) from amounts reported in our financial statements is shown in the preceding table . the following table provides certain information regarding changes in net interest income on an fte basis ( non-gaap ) attributable to changes in the average volumes and yields earned on interest-earning assets and the average volume and rates paid for interest-bearing liabilities for the periods indicated : replace_table_token_9_th ( 1 ) the amount of change not solely due to rate or volume was allocated between the change due to rate and the change due to volume based on the net size of the rate and volume changes . ( 2 ) interest income amounts are reflected on an fte basis ( non-gaap ) which adjusts for the tax benefit of income on certain tax-exempt loans and investments using the federal statutory tax rate of 35.0 % for each period presented . we believe this measure to be the preferred industry measurement of net interest income and provides relevant comparison between taxable and non-taxable amounts . interest income on an fte basis ( non-gaap ) of $ 690.2 million for 2016 , increased $ 135.8 million or 24.5 % from 2015 , primarily due to increased interest-earning assets , which was slightly offset by lower yields . during 2016 and 2015 , we recognized benefits of $ 6.7 million and $ 5.0 million , respectively , in accretable yield adjustments on acquired loans . the increase in interest-earning assets was primarily driven by a $ 2.6 billion or 22.4 % increase in average loans and leases , including $ 929.2 million or 8.0 % of organic growth , which reflects the benefit of our expanded banking footprint and successful sales management . loans added at closing in the fifth third branch purchase and metr acquisition were $ 95.4 million and $ 1.9 billion , respectively . the loans added in the bofa branch purchase were immaterial . additionally , average securities increased $ 971.8 million or 31.7 % , primarily due to replacing the securities acquired from metr with new securities . the yield on average interest-earning assets ( non-gaap ) decreased 1 basis point from 3.75 % for 2015 to 3.74 % for 2016 . 51 interest expense of $ 67.5 million for 2016 increased $ 18.9 million or 38.9 % from 2015 due to an increase in rates paid and growth in interest-bearing liabilities , as all categories of interest-bearing liabilities increased over the same period of 2015. average interest-bearing deposits increased $ 2.2 billion or 23.3 % , including $ 242.4 million or 11.2 % of organic growth , which reflects the benefit of our expanded banking footprint . additionally , interest-bearing deposits added at closing in the fifth third branch purchase , metr acquisition and bofa branch purchase were $ 258.1 million , $ 1.9 billion and $ 105.3 million , respectively . average short-term borrowings increased $ 311.6 million or 18.7 % , primarily as a result of a $ 538.2 increase in federal funds purchased , partially offset by declines of $ 201.3 million and $ 25.3 million in customer repurchase agreements and short-term fhlb borrowings , respectively . average long-term borrowings increased $ 49.4 million or 8.7 % , primarily due to $ 100.0 million in subordinated notes that we issued in our october 2015 debt offering in anticipation of the acquisitions in early 2016. the rate paid on interest-bearing liabilities increased 6 basis points to 0.48 % for 2016 , compared to 0.42 % for 2015 , due to the debt offering and changes in the funding mix as borrowings increased faster than deposits . given the relatively low level of interest rates and the current rates paid on the various deposit products , we believe there is limited opportunity for reductions in the overall rate paid on interest-bearing liabilities . provision for credit losses the provision for credit losses is determined based on management 's estimates of the appropriate level of allowance for credit losses needed to absorb probable losses inherent in the existing loan and lease portfolio , after giving consideration to charge-offs and recoveries for the period . the following table presents information regarding the provision for credit losses and net charge-offs for the years 2014 through 2016 : replace_table_token_10_th the provision for credit losses of $ 55.8 million during 2016 increased $

liquidity our goal in liquidity management is to satisfy the cash flow requirements of customers and the operating cash needs of fnb with cost-effective funding . our board of directors has established an asset/liability management policy in order to guide management in achieving and maintaining earnings performance consistent 71 with long-term goals , while maintaining acceptable levels of interest rate risk , a well-capitalized balance sheet and adequate levels of liquidity . our board of directors has also established a contingency funding policy to guide management in addressing stressed liquidity conditions . these policies designate our asset/liability committee ( alco ) as the body responsible for meeting these objectives . the alco , which is comprised of members of executive management , reviews liquidity on a continuous basis and approves significant changes in strategies that affect balance sheet or cash flow positions . liquidity is centrally managed on a daily basis by our treasury department . fnbpa generates liquidity from its normal business operations . liquidity sources from assets include payments from loans and investments , as well as the ability to securitize , pledge or sell loans , investment securities and other assets . liquidity sources from liabilities are generated primarily through the banking offices of fnbpa in the form of deposits and customer repurchase agreements . fnb also has access to reliable and cost-effective wholesale sources of liquidity . short- and long-term funds can be acquired to help fund normal business operations , as well as to serve as contingency funding in the event that we would be faced with a liquidity crisis . the principal sources of the parent company 's liquidity are its strong existing cash resources plus dividends it receives from its subsidiaries . these dividends may be impacted by the parent 's or its subsidiaries ' capital needs , statutory laws and regulations , corporate policies , contractual restrictions , profitability and other factors . in addition , fnb , through one of our subsidiaries , regularly issues subordinated notes , which are guaranteed by fnb . cash on hand at the parent has been managed by various strategies over the last few years .


 Write a concise suspicious activity report of the following text delimited by triple backquotes. Return your response as a formal report which covers the key points highlighting the location,dates,entity names and account holder information in chronological order of the text.
     ```liquidity our goal in liquidity management is to satisfy the cash flow requirements of customers and the operating cash needs of fnb with cost-effective funding . our board of directors has established an asset/liability management policy in order to guide management in achieving and maintaining earnings performance consistent 71 with long-term goals , while maintaining acceptable levels of interest rate risk , a well-capitalized balance sheet and adequate levels of liquidity . our board of directors has also established a contingency funding policy to guide management in addressing stressed liquidity conditions . these policies designate our asset/liability committee ( alco ) as the body responsible for meeting these objectives . the alco , which is comprised of members of executive management , reviews liquidity on a continuous basis and approves significant changes in strategies that affect balance sheet or cash flow positions . liquidity is centrally managed on a daily basis by our treasury department . fnbpa generates liquidity from its normal business operations . liquidity sources from assets include payments from loans and investments , as well as the ability to securitize , pledge or sell loans , investment securities and other assets . liquidity sources from liabilities are generated primarily through the banking offices of fnbpa in the form of deposits and customer repurchase agreements . fnb also has access to reliable and cost-effective wholesale sources of liquidity . short- and long-term funds can be acquired to help fund normal business operations , as well as to serve as contingency funding in the event that we would be faced with a liquidity crisis . the principal sources of the parent company 's liquidity are its strong existing cash resources plus dividends it receives from its subsidiaries . these dividends may be impacted by the parent 's or its subsidiaries ' capital needs , statutory laws and regulations , corporate policies , contractual restrictions , profitability and other factors . in addition , fnb , through one of our subsidiaries , regularly issues subordinated notes , which are guaranteed by fnb . cash on hand at the parent has been managed by various strategies over the last few years .
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 Suspicious Activity Report : the most significant accounting policies followed by fnb are presented in note 1 , summary of significant accounting policies in the notes to consolidated financial statements , which is included in item 8 of this report . these policies , along with the disclosures presented in the notes to consolidated financial statements , provide information on how we value significant assets and liabilities in the consolidated financial statements , how we determine those values and how we record transactions in the consolidated financial statements . management views critical accounting policies to be those which are highly dependent on subjective or complex judgments , estimates and assumptions , and where changes in those estimates and assumptions could have a significant impact on the consolidated financial statements . management currently views the determination of the allowance for credit losses , accounting for acquired loans , fair value of financial instruments , goodwill and other intangible assets , litigation and income taxes to be critical accounting policies . 43 allowance for credit losses the allowance for credit losses addresses credit losses inherent in the existing loan portfolio and in unfunded loan commitments and standby letters of credit at the balance sheet date , and is presented as a reserve against loans and other liabilities , respectively , on the consolidated balance sheets . management 's assessment of the appropriateness of the allowance for credit losses considers individual impaired loans , pools of homogeneous loans with similar risk characteristics and other risk factors concerning the economic environment . these analyses involve a high degree of judgment in estimating the amount of loss associated with specific impaired loans , including estimating the amount and timing of future cash flows , current fair value of the underlying collateral and other qualitative risk factors that may affect the loan , all of which may be susceptible to significant change . the evaluation of this component of the allowance for credit losses requires considerable judgment in order to reasonably estimate inherent loss exposures . loans with similar risk characteristics are categorized into pools based on loan type and by internal risk rating for commercial loans , or payment performance and fico score for consumer loans . there is considerable judgment involved in setting internal commercial risk ratings , including an evaluation of the borrower 's current financial condition and ability to repay the loan . transition matrices are generated on a monthly basis to determine probabilities of default , while historical loss experience is used to generate loss given default results for the pools . inherent but undetected losses may arise due to uncertainties in economic conditions , delays in obtaining information , including unfavorable information about a borrower 's financial condition , the difficulty in identifying triggering events that correlate to subsequent loss rates and risk factors that have not yet manifested themselves in loss allocation factors . uncertainty surrounding the strength and timing of economic cycles also affects estimates of loss . the historical loss experience used in the transition matrices and historical loss experience analysis may not be representative of actual unrealized losses inherent in the portfolio . management evaluates the impact of various qualitative factors which pose additional risks that may not adequately be addressed in the analyses described above . expected loss rates for each loan category may be adjusted for levels of and trends in loan volumes , net charge-offs , delinquency and non-performing loans . in addition , management takes into consideration the impact of changes to lending policies ; the experience and depth of lending management and staff ; the results of internal loan reviews ; concentrations of credit ; competition , legal and regulatory risk ; market uncertainty and collateral illiquidity ; national and local economic trends ; or any other common risk factor that might affect loss experience across one or more components of the portfolio . the assessment of relevant economic factors indicates that fnb 's primary markets historically tend to lag the national economy , with local economies in our primary market areas also improving or weakening , as the case may be , but at a more measured rate than the national trends . regional economic factors influencing management 's estimate of allowance for credit losses include , but are not limited to , uncertainty of the labor markets , industrial presence , commercial real estate activity and residential real estate values . the determination of this qualitative component of the allowance for credit losses is particularly dependent on the judgment of management . to the extent actual outcomes differ from management estimates , additional provisions for credit losses could be required that may adversely affect our earnings or financial position in future periods . the provision for credit losses section in the results of operations includes a discussion of the factors affecting changes in the allowance for credit losses during the current period . see note 1 , summary of significant accounting policies and the note 6 , loans and leases in the notes to consolidated financial statements for further information on the allowance for credit losses . accounting for acquired loans all acquired loans are initially measured at fair value at the date of acquisition . the fair value of acquired loans is based on a discounted cash flow methodology that involves assumptions and judgments as to credit risk , default rates , loss severity , collateral values , discount rates , prepayment speeds , prepayment risk and liquidity 44 risk . the measurement of fair value on acquired loans prohibits the carryover or establishment of an allowance for loan losses at acquisition date . acquired loans are evaluated for impairment in accordance with the provisions of accounting standards codification ( asc ) 310-30. acquired loans are considered impaired if there is evidence of credit deterioration since origination and if it is probable at time of acquisition that all contractually required payments will not be collected . story_separator_special_tag we believe this measure to be the preferred industry measurement of net interest income and provides relevant comparison between taxable and non-taxable amounts . ( 3 ) average balances include non-accrual loans . loans consist of average total loans less average unearned income net interest income net interest income , which is our major source of revenue , is the difference between interest income from interest-earning assets and interest expense paid on interest-bearing liabilities . in 2016 , net interest income , 50 which comprised 75.2 % of net revenue ( net interest income plus non-interest income ) compared to 75.4 % in 2015 , was affected by the general level of interest rates , changes in interest rates , the timing of repricing of assets and liabilities , the shape of the yield curve , the level of non-accrual loans and changes in the amount and mix of interest-earning assets and interest-bearing liabilities . net interest income on an fte basis ( non-gaap ) of $ 622.8 million for 2016 increased $ 116.9 million or 23.1 % from $ 505.9 million for 2015. average interest earning assets increased $ 3.6 billion or 24.6 % and average interest-bearing liabilities increased $ 2.5 billion or 21.9 % from 2015 , primarily due to the metr acquisition , combined with organic growth in loans and deposits . our net interest margin ( non-gaap ) was 3.38 % for 2016 , compared to 3.42 % for 2015 , reflecting the impact of an extended low interest rate environment and a competitive landscape for interest-earning assets . the tax-equivalent adjustment to net interest income ( non-gaap ) from amounts reported in our financial statements is shown in the preceding table . the following table provides certain information regarding changes in net interest income on an fte basis ( non-gaap ) attributable to changes in the average volumes and yields earned on interest-earning assets and the average volume and rates paid for interest-bearing liabilities for the periods indicated : replace_table_token_9_th ( 1 ) the amount of change not solely due to rate or volume was allocated between the change due to rate and the change due to volume based on the net size of the rate and volume changes . ( 2 ) interest income amounts are reflected on an fte basis ( non-gaap ) which adjusts for the tax benefit of income on certain tax-exempt loans and investments using the federal statutory tax rate of 35.0 % for each period presented . we believe this measure to be the preferred industry measurement of net interest income and provides relevant comparison between taxable and non-taxable amounts . interest income on an fte basis ( non-gaap ) of $ 690.2 million for 2016 , increased $ 135.8 million or 24.5 % from 2015 , primarily due to increased interest-earning assets , which was slightly offset by lower yields . during 2016 and 2015 , we recognized benefits of $ 6.7 million and $ 5.0 million , respectively , in accretable yield adjustments on acquired loans . the increase in interest-earning assets was primarily driven by a $ 2.6 billion or 22.4 % increase in average loans and leases , including $ 929.2 million or 8.0 % of organic growth , which reflects the benefit of our expanded banking footprint and successful sales management . loans added at closing in the fifth third branch purchase and metr acquisition were $ 95.4 million and $ 1.9 billion , respectively . the loans added in the bofa branch purchase were immaterial . additionally , average securities increased $ 971.8 million or 31.7 % , primarily due to replacing the securities acquired from metr with new securities . the yield on average interest-earning assets ( non-gaap ) decreased 1 basis point from 3.75 % for 2015 to 3.74 % for 2016 . 51 interest expense of $ 67.5 million for 2016 increased $ 18.9 million or 38.9 % from 2015 due to an increase in rates paid and growth in interest-bearing liabilities , as all categories of interest-bearing liabilities increased over the same period of 2015. average interest-bearing deposits increased $ 2.2 billion or 23.3 % , including $ 242.4 million or 11.2 % of organic growth , which reflects the benefit of our expanded banking footprint . additionally , interest-bearing deposits added at closing in the fifth third branch purchase , metr acquisition and bofa branch purchase were $ 258.1 million , $ 1.9 billion and $ 105.3 million , respectively . average short-term borrowings increased $ 311.6 million or 18.7 % , primarily as a result of a $ 538.2 increase in federal funds purchased , partially offset by declines of $ 201.3 million and $ 25.3 million in customer repurchase agreements and short-term fhlb borrowings , respectively . average long-term borrowings increased $ 49.4 million or 8.7 % , primarily due to $ 100.0 million in subordinated notes that we issued in our october 2015 debt offering in anticipation of the acquisitions in early 2016. the rate paid on interest-bearing liabilities increased 6 basis points to 0.48 % for 2016 , compared to 0.42 % for 2015 , due to the debt offering and changes in the funding mix as borrowings increased faster than deposits . given the relatively low level of interest rates and the current rates paid on the various deposit products , we believe there is limited opportunity for reductions in the overall rate paid on interest-bearing liabilities . provision for credit losses the provision for credit losses is determined based on management 's estimates of the appropriate level of allowance for credit losses needed to absorb probable losses inherent in the existing loan and lease portfolio , after giving consideration to charge-offs and recoveries for the period . the following table presents information regarding the provision for credit losses and net charge-offs for the years 2014 through 2016 : replace_table_token_10_th the provision for credit losses of $ 55.8 million during 2016 increased $

