From the FIG
Enter, as a percentage, to at least three (3) decimal places, the difference between the covered loan’s annual percentage rate (APR) and the average prime offer rate (APOR) for a comparable transaction as of the date the interest rate is set.
Numbers calculated to beyond three (3) decimal places may either be reported beyond three (3) decimal places or rounded or truncated to three (3) decimal places. Decimal place trailing zeros may either be included or omitted.
If the APR exceeds the APOR, enter a positive number.
Example: If the APR is 3.678% and the APOR is 3.25%, enter 0.428. If the APR is 4.560% and the APOR is 4.25%, enter either 0.31 or 0.310
If the APR is less than the APOR, enter a negative number.
Example: If the APR 3.1235% and the APOR is 3.25%, enter
-0.1265. Alternatively, the rate spread may be truncated to
-0.126 or rounded to -0.127.
My opinion only. Not legal advice.
Say you'll haunt me - Stone Sour