First United Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.83% (2Q26), against the 2.50% a bank must hold above each risk-based minimum to pay dividends and discretionary bonuses without limits. The buffer is the smallest of the three cushions over the minimums; here the binding ratio is Total capital. The bank clears the requirement. Filed figure: 8.83% (RCOAH311).
What each ratio is made of, 2Q26
Open a ratio to see its numerator and denominator as filed, our recomputation, and how far it sits above each regulatory line.
Common equity Tier 1 ratio 15.64% +9.14 pp over well capitalized
Common equity Tier 1 is the loss-absorbing core: common stock, retained earnings and most of accumulated other comprehensive income, less goodwill, intangibles and other deductions. It is measured against risk-weighted assets.
| Common equity Tier 1 capital | $276.1M | 276,108 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.77B | 1,765,874 | RCOAA223 |
| Recomputed ratio | 15.64% | numerator / denominator | |
| Filed ratio | 15.64% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.14 pp | $161.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.64% +7.64 pp over well capitalized
Tier 1 adds additional Tier 1 instruments, such as qualifying noncumulative perpetual preferred stock, to common equity Tier 1. Measured against risk-weighted assets.
| Tier 1 capital | $276.1M | 276,108 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.77B | 1,765,874 | RCOAA223 |
| Recomputed ratio | 15.64% | numerator / denominator | |
| Filed ratio | 15.64% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.64 pp | $134.8M | capital that could be lost first |
Total risk-based capital ratio 16.83% +6.83 pp over well capitalized
Total capital adds Tier 2, mostly qualifying subordinated debt and the allowance for credit losses up to 1.25% of risk-weighted assets, to Tier 1. Measured against risk-weighted assets.
| Total capital | $297.2M | 297,225 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.77B | 1,765,874 | RCOAA223 |
| Recomputed ratio | 16.83% | numerator / denominator | |
| Filed ratio | 16.83% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.83 pp | $120.6M | capital that could be lost first |
Tier 1 leverage ratio 11.17% +6.17 pp over well capitalized
Tier 1 capital over average total assets for the quarter, with no risk weighting. It caps how far a bank can grow on low-risk-weight assets.
| Tier 1 capital | $276.1M | 276,108 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.47B | 2,471,695 | RCOAA224 |
| Recomputed ratio | 11.17% | numerator / denominator | |
| Filed ratio | 11.17% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.17 pp | $152.5M | capital that could be lost first |
Amounts in the middle column are thousands of dollars as filed. Ratios are the standardized column of Schedule RC-R Part I.
The capital stack, $ thousands
From common equity to total capital, then the denominators the ratios divide by. Negatives in parentheses.
| Line | 2Q26 | 1Q26 | 4Q25 | 3Q25 | 2Q25 | 1Q25 | Source |
|---|---|---|---|---|---|---|---|
| Common stock plus related surplus, net of treasury stock | 95,111 | 95,111 | 95,111 | 95,111 | 95,111 | 95,111 | RCOAP742 |
| Retained earnings | 206,389 | 205,520 | 199,088 | 187,496 | 182,637 | 182,128 | RCOAKW00 |
| Accumulated other comprehensive income | (47,137) | (51,423) | (43,395) | (48,144) | (55,930) | (66,843) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 254,363 | 249,208 | 250,804 | 234,463 | 221,818 | 210,396 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 21,745 | 25,391 | 16,596 | 20,531 | 27,579 | 37,713 | P859 - P840 |
| Common equity Tier 1 capital | 276,108 | 274,599 | 267,400 | 254,994 | 249,397 | 248,109 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 276,108 | 274,599 | 267,400 | 254,994 | 249,397 | 248,109 | RCOA8274 |
| Tier 2 capital | 21,117 | 21,595 | 21,094 | 20,790 | 20,676 | 20,404 | RCOA5311 |
| Allowance includable in Tier 2 capital | 21,117 | 21,595 | 21,094 | 20,790 | 20,676 | 20,404 | RCOA5310 |
| Total capital | 297,225 | 296,194 | 288,494 | 275,784 | 270,073 | 268,513 | RCOA3792 |
| Total risk-weighted assets | 1,765,874 | 1,727,585 | 1,718,802 | 1,717,753 | 1,697,186 | 1,726,724 | RCOAA223 |
| Average total assets for the leverage ratio | 2,471,695 | 2,477,318 | 2,455,646 | 2,415,424 | 2,426,703 | 2,262,652 | RCOAA224 |
Risk-weighted assets by exposure category, 2Q26
Each category's exposure is filed across the risk-weight columns of Schedule RC-R Part II; its risk-weighted assets are each allocation times its weight. The average risk weight says how much capital a dollar of that exposure consumes.
| Category | Exposure | Risk-weighted | Avg weight | Share of RWA | Source |
|---|---|---|---|---|---|
| Cash and balances due | $53.2M | $7.9M | 14.92% | 0.45% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $752.0M | $142.4M | 18.94% | 8.07% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $152.8M | $80.4M | 52.60% | 4.55% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $17.4M | $26.0M | 150.00% | 1.47% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $5.5M | $8.2M | 150.00% | 0.47% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.34B | $1.28B | 96.06% | 72.63% | RC-R Part II, item 4.d, 5.d |
| All other assets | $77.1M | $72.2M | 93.67% | 4.09% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $148.2M | $132.1M | 89.13% | 7.48% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $1.1M | $45K | 4.13% | 0.00% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $14.0M | NA | 0.79% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.75B | ties to item 31 ($1.75B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.77B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.77B | RCONG641, ties |
12 quarters against the asset-tier median
| Quarter | Framework | CET1 | Tier 1 | Total capital | Leverage | Tier median CET1 | Tier median Tier 1 | Tier median Total capital | Tier median Leverage |
|---|---|---|---|---|---|---|---|---|---|
| 2Q26 | Risk-based | 15.64% | 15.64% | 16.83% | 11.17% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 15.89% | 15.89% | 17.14% | 11.08% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 15.56% | 15.56% | 16.78% | 10.89% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 14.84% | 14.84% | 16.05% | 10.56% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 14.69% | 14.69% | 15.91% | 10.28% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 14.37% | 14.37% | 15.55% | 10.97% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 16.15% | 16.15% | 17.39% | 11.81% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 15.85% | 15.85% | 17.10% | 11.47% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 15.50% | 15.50% | 16.73% | 11.30% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 15.49% | 15.49% | 16.71% | 11.17% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 15.32% | 15.32% | 16.54% | 10.91% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 14.71% | 14.71% | 15.83% | 10.67% | 12.78% | 12.79% | 13.93% | 10.03% |
NA means not filed for that quarter: a community bank leverage ratio filer files no risk-based ratios. Tier medians are the served benchmark for banks in the same asset tier.
Against similar banks, 2Q26
| Bank | Assets | Framework | CET1 | Tier 1 | Total capital | Leverage |
|---|---|---|---|---|---|---|
| First United Bank (this bank) | Risk-based | 15.64% | 15.64% | 16.83% | 11.17% | |
| Coastal States Bank | $2.42B | Risk-based | 12.30% | 12.30% | 13.39% | 11.12% |
| Peoples Bank | $2.42B | CBLR | NA | NA | NA | 13.27% |
| John Marshall Bank | $2.40B | Risk-based | 15.59% | 15.59% | 16.68% | 12.95% |
| First County Bank | $2.42B | Risk-based | 12.08% | 12.08% | 13.02% | 9.55% |
| Ephrata National Bank | $2.39B | Risk-based | 13.24% | 13.24% | 14.34% | 9.63% |
| First Western Bank and Trust | $2.39B | CBLR | NA | NA | NA | 9.61% |
| Guaranty Bank | $2.38B | Risk-based | 13.19% | 13.19% | 14.44% | 12.34% |
| First Community Bank | $2.38B | Risk-based | 12.98% | 12.98% | 14.13% | 9.29% |
| Peer 25th percentile | 12.47% | 12.47% | 13.58% | 9.60% | ||
| Peer median | 13.09% | 13.09% | 14.23% | 10.38% | ||
| Peer 75th percentile | 13.23% | 13.23% | 14.42% | 12.49% | ||
| This bank's percentile | 100 | 100 | 100 | 62 |
Peer ratios use the same basis as this bank: the standardized column of Schedule RC-R where served, the filed summary otherwise. Similar banks are the nearest banks by size in the same asset tier.
Source: FFIEC Call Report Schedule RC-R, Parts I and II, as filed. Well capitalized means at least 6.5% CET1, 8% Tier 1, 10% total capital and 5% leverage under the prompt corrective action rules; a community bank leverage ratio filer must instead hold the leverage ratio its framework requires. The same figures are in the API at /api/v1/banks/578255/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.