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 . 41 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 , income taxes and deferred tax assets to be critical accounting policies . 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 credit 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 be adequately 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 . 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 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 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 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 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 . the present value of any decreases in expected cash flows after the acquisition date will generally result in an impairment charge recorded as a provision for credit losses . story_separator_special_tag balance sheet highlights total assets were $ 31.4 billion at december 31 , 2017 , compared to $ 21.8 billion at december 31 , 2016 . total stockholders ' equity was $ 4.4 billion at december 31 , 2017 , compared to $ 2.6 billion at december 31 , 2016 . average loans grew 36.8 % for 2017 , compared to 2016 , through continued organic growth and the loans added through the ydkn acquisition . average deposits grew 32.9 % , compared to 2016 , through continued growth and the deposits added through the ydkn acquisition . the ratio of loans to deposits was 93.7 % at december 31 , 2017 , compared to 92.7 % at december 31 , 2016 . asset quality was satisfactory with a delinquency ratio of 0.88 % on the originated portfolio at december 31 , 2017 , compared to 1.04 % at december 31 , 2016 . 46 results of operations year ended december 31 , 2017 compared to year ended december 31 , 2016 net income available to common stockholders for 2017 was $ 191.2 million or $ 0.63 per diluted common share , compared to net income available to common stockholders for 2016 of $ 162.9 million or $ 0.78 per diluted common share . operating earnings per diluted common share ( non-gaap ) was $ 0.93 for 2017 compared to $ 0.90 for 2016 . the results for 2017 included $ 56.5 million , or $ 0.13 per diluted common share , in merger costs and reflect costs and benefits associated with the ydkn acquisition that closed on march 11 , 2017. the results for 2016 included $ 37.4 million , or $ 0.12 per diluted common share , in merger costs and reflect costs and benefits associated with the metr acquisition that closed on february 13 , 2016 , combined with the fifth third branch purchase that closed on april 22 , 2016. average diluted common shares outstanding increased 96.1 million shares , or 46.2 % , to 303.9 million shares for 2017 , primarily as a result of the ydkn acquisition , for which we issued 111.6 million shares . the major categories of the income statement and their respective impact to the increase ( decrease ) in net income are presented below : table 1 replace_table_token_5_th the following table presents selected financial ratios and other relevant data used to analyze our performance . table 2 replace_table_token_6_th ( 1 ) period-end ( 2 ) non-gaap average equity for 2017 reflects the impact of the ydkn acquisition . 47 the following table provides information regarding the average balances and yields earned on interest-earning assets ( non-gaap ) and the average balances and rates paid on interest-bearing liabilities : table 3 replace_table_token_7_th ( 1 ) the average balances and yields earned on securities are based on historical cost . ( 2 ) the 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 % for each period presented . the yield on earning assets and the net interest margin are presented on an fte basis . 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 and leases consist of average total loans less average unearned income . 48 net interest income in 2017 , net interest income , which comprised 77.0 % of revenue ( net interest income plus non-interest income ) compared to 75.2 % in 2016 , 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 $ 865.2 million for 2017 increased $ 242.4 million or 38.9 % from $ 622.8 million for 2016 . average interest earning assets increased $ 6.8 billion or 36.9 % and average interest-bearing liabilities increased $ 5.5 billion or 39.0 % from 2016 , primarily due to our acquisitions and organic growth in loans and deposits . our net interest margin ( non-gaap ) was 3.43 % for 2017 , compared to 3.38 % for 2016 , due to an extended low interest rate environment and a competitive landscape for earning assets , offset by higher purchase accounting accretion and fomc interest rate increases . the tax-equivalent adjustment ( non-gaap ) to net interest income from amounts reported on our financial statements are 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 : table 4 replace_table_token_8_th ( 1 ) the amount of change not solely due to rate or volume changes 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 $ 999.1 million for 2017 , increased $ 308.9 million or 44.8 % from 2016 , primarily due to increased interest-earning assets ,

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 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 .


 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 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 .
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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 . 41 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 , income taxes and deferred tax assets to be critical accounting policies . 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 credit 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 be adequately 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 . 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 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 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 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 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 . the present value of any decreases in expected cash flows after the acquisition date will generally result in an impairment charge recorded as a provision for credit losses . story_separator_special_tag balance sheet highlights total assets were $ 31.4 billion at december 31 , 2017 , compared to $ 21.8 billion at december 31 , 2016 . total stockholders ' equity was $ 4.4 billion at december 31 , 2017 , compared to $ 2.6 billion at december 31 , 2016 . average loans grew 36.8 % for 2017 , compared to 2016 , through continued organic growth and the loans added through the ydkn acquisition . average deposits grew 32.9 % , compared to 2016 , through continued growth and the deposits added through the ydkn acquisition . the ratio of loans to deposits was 93.7 % at december 31 , 2017 , compared to 92.7 % at december 31 , 2016 . asset quality was satisfactory with a delinquency ratio of 0.88 % on the originated portfolio at december 31 , 2017 , compared to 1.04 % at december 31 , 2016 . 46 results of operations year ended december 31 , 2017 compared to year ended december 31 , 2016 net income available to common stockholders for 2017 was $ 191.2 million or $ 0.63 per diluted common share , compared to net income available to common stockholders for 2016 of $ 162.9 million or $ 0.78 per diluted common share . operating earnings per diluted common share ( non-gaap ) was $ 0.93 for 2017 compared to $ 0.90 for 2016 . the results for 2017 included $ 56.5 million , or $ 0.13 per diluted common share , in merger costs and reflect costs and benefits associated with the ydkn acquisition that closed on march 11 , 2017. the results for 2016 included $ 37.4 million , or $ 0.12 per diluted common share , in merger costs and reflect costs and benefits associated with the metr acquisition that closed on february 13 , 2016 , combined with the fifth third branch purchase that closed on april 22 , 2016. average diluted common shares outstanding increased 96.1 million shares , or 46.2 % , to 303.9 million shares for 2017 , primarily as a result of the ydkn acquisition , for which we issued 111.6 million shares . the major categories of the income statement and their respective impact to the increase ( decrease ) in net income are presented below : table 1 replace_table_token_5_th the following table presents selected financial ratios and other relevant data used to analyze our performance . table 2 replace_table_token_6_th ( 1 ) period-end ( 2 ) non-gaap average equity for 2017 reflects the impact of the ydkn acquisition . 47 the following table provides information regarding the average balances and yields earned on interest-earning assets ( non-gaap ) and the average balances and rates paid on interest-bearing liabilities : table 3 replace_table_token_7_th ( 1 ) the average balances and yields earned on securities are based on historical cost . ( 2 ) the 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 % for each period presented . the yield on earning assets and the net interest margin are presented on an fte basis . 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 and leases consist of average total loans less average unearned income . 48 net interest income in 2017 , net interest income , which comprised 77.0 % of revenue ( net interest income plus non-interest income ) compared to 75.2 % in 2016 , 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 $ 865.2 million for 2017 increased $ 242.4 million or 38.9 % from $ 622.8 million for 2016 . average interest earning assets increased $ 6.8 billion or 36.9 % and average interest-bearing liabilities increased $ 5.5 billion or 39.0 % from 2016 , primarily due to our acquisitions and organic growth in loans and deposits . our net interest margin ( non-gaap ) was 3.43 % for 2017 , compared to 3.38 % for 2016 , due to an extended low interest rate environment and a competitive landscape for earning assets , offset by higher purchase accounting accretion and fomc interest rate increases . the tax-equivalent adjustment ( non-gaap ) to net interest income from amounts reported on our financial statements are 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 : table 4 replace_table_token_8_th ( 1 ) the amount of change not solely due to rate or volume changes 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 $ 999.1 million for 2017 , increased $ 308.9 million or 44.8 % from 2016 , primarily due to increased interest-earning assets ,

