First United Bank and Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.36% (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: 5.36% (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 12.28% +5.78 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 | $1.61B | 1,609,927 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $13.12B | 13,115,085 | RCOAA223 |
| Recomputed ratio | 12.28% | numerator / denominator | |
| Filed ratio | 12.28% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.78 pp | $757.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.31% +4.31 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 | $1.61B | 1,614,914 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $13.12B | 13,115,085 | RCOAA223 |
| Recomputed ratio | 12.31% | numerator / denominator | |
| Filed ratio | 12.31% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.31 pp | $565.7M | capital that could be lost first |
Total risk-based capital ratio 13.36% +3.36 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 | $1.75B | 1,752,282 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $13.12B | 13,115,085 | RCOAA223 |
| Recomputed ratio | 13.36% | numerator / denominator | |
| Filed ratio | 13.36% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.36 pp | $440.8M | capital that could be lost first |
Tier 1 leverage ratio 9.80% +4.80 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 | $1.61B | 1,614,914 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $16.48B | 16,482,981 | RCOAA224 |
| Recomputed ratio | 9.80% | numerator / denominator | |
| Filed ratio | 9.80% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.80 pp | $790.8M | 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 | 633,867 | 633,867 | 633,867 | 604,867 | 604,867 | 604,867 | RCOAP742 |
| Retained earnings | 1,005,352 | 993,065 | 957,119 | 909,237 | 874,444 | 871,468 | RCOAKW00 |
| Accumulated other comprehensive income | (26,683) | (36,834) | (32,216) | (38,826) | (52,279) | (41,893) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 1,612,536 | 1,590,098 | 1,558,770 | 1,475,278 | 1,427,032 | 1,434,442 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (2,609) | 5,349 | (1,314) | 3,274 | 14,618 | 7,754 | P859 - P840 |
| Common equity Tier 1 capital | 1,609,927 | 1,595,447 | 1,557,456 | 1,478,552 | 1,441,650 | 1,442,196 | RCOAP859 |
| Additional Tier 1 capital | 4,987 | 5,298 | 5,661 | 6,065 | 6,717 | 4,833 | RCOAP865 |
| Tier 1 capital | 1,614,914 | 1,600,745 | 1,563,117 | 1,484,617 | 1,448,367 | 1,447,029 | RCOA8274 |
| Tier 2 capital | 137,368 | 138,199 | 137,993 | 148,779 | 145,780 | 152,383 | RCOA5311 |
| Allowance includable in Tier 2 capital | 137,368 | 138,199 | 137,993 | 148,779 | 145,780 | 152,383 | RCOA5310 |
| Total capital | 1,752,282 | 1,738,944 | 1,701,110 | 1,633,396 | 1,594,147 | 1,599,412 | RCOA3792 |
| Total risk-weighted assets | 13,115,085 | 12,902,106 | 12,719,632 | 12,955,785 | 12,956,293 | 12,586,067 | RCOAA223 |
| Average total assets for the leverage ratio | 16,482,981 | 16,223,122 | 16,574,411 | 16,558,975 | 16,472,674 | 16,300,802 | 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 | $329.7M | $44.9M | 13.61% | 0.34% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $2.32B | $681.8M | 29.35% | 5.20% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $149.6M | $9.4M | 6.28% | 0.07% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $5.93B | $3.40B | 57.44% | 25.96% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $51.4M | $77.1M | 150.00% | 0.59% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $92.2M | $138.3M | 150.00% | 1.05% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $6.72B | $6.56B | 97.54% | 50.00% | RC-R Part II, item 4.d, 5.d |
| All other assets | $1.26B | $1.43B | 113.05% | 10.89% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $766.0M | $759.9M | 99.20% | 5.79% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $6.7M | $6.0M | 89.64% | 0.05% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $7.2M | NA | 0.05% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $13.11B | ties to item 31 ($13.11B) |
|---|---|---|
| Risk-weighted assets before deductions | $13.12B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $13.12B | 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 | 12.28% | 12.31% | 13.36% | 9.80% | 12.98% | 12.99% | 14.14% | 10.25% |
| 1Q26 | Risk-based | 12.37% | 12.41% | 13.48% | 9.87% | 13.06% | 13.07% | 14.31% | 10.26% |
| 4Q25 | Risk-based | 12.24% | 12.29% | 13.37% | 9.43% | 13.15% | 13.20% | 14.60% | 10.03% |
| 3Q25 | Risk-based | 11.41% | 11.46% | 12.61% | 8.97% | 13.29% | 13.29% | 14.49% | 10.31% |
| 2Q25 | Risk-based | 11.13% | 11.18% | 12.30% | 8.79% | 13.11% | 13.11% | 14.41% | 10.16% |
| 1Q25 | Risk-based | 11.46% | 11.50% | 12.71% | 8.88% | 13.16% | 13.16% | 14.34% | 10.10% |
| 4Q24 | Risk-based | 11.39% | 11.44% | 12.63% | 8.72% | 13.15% | 13.15% | 14.49% | 10.29% |
| 3Q24 | Risk-based | 10.98% | 11.03% | 12.20% | 8.41% | 13.25% | 13.25% | 14.44% | 10.08% |
| 2Q24 | Risk-based | 10.86% | 10.91% | 12.05% | 8.40% | 13.08% | 13.08% | 14.24% | 10.10% |
| 1Q24 | Risk-based | 10.83% | 10.87% | 11.99% | 8.40% | 12.76% | 12.76% | 13.98% | 9.86% |
| 4Q23 | Risk-based | 10.67% | 10.72% | 11.81% | 8.36% | 12.58% | 12.58% | 13.79% | 9.79% |
| 3Q23 | Risk-based | 10.83% | 10.88% | 11.95% | 8.56% | 12.66% | 12.67% | 13.78% | 9.78% |
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 and Trust Company (this bank) | Risk-based | 12.28% | 12.31% | 13.36% | 9.80% | |
| Banner Bank | $16.59B | Risk-based | 12.71% | 12.71% | 13.95% | 11.15% |
| FirstBank | $16.76B | Risk-based | 11.29% | 11.29% | 12.54% | 10.35% |
| Toyota Financial Savings Bank | $16.79B | Risk-based | 14.40% | 14.40% | 15.26% | 11.06% |
| NBT Bank, N.A. | $16.09B | Risk-based | 11.80% | 11.80% | 12.89% | 9.49% |
| Northwest Bank | $17.21B | Risk-based | 12.79% | 12.79% | 14.04% | 9.84% |
| Live Oak Banking Company | $15.96B | Risk-based | 10.46% | 10.46% | 11.72% | 7.99% |
| Enterprise Bank & Trust | $17.36B | Risk-based | 12.07% | 12.07% | 13.11% | 9.92% |
| Community Bank, N.A. | $17.45B | Risk-based | 11.72% | 11.73% | 12.54% | 7.86% |
| Safra National Bank of New York | $15.69B | Risk-based | 23.40% | 23.40% | 24.08% | 8.56% |
| Peer 25th percentile | 11.72% | 11.73% | 12.54% | 8.56% | ||
| Peer median | 12.07% | 12.07% | 13.11% | 9.84% | ||
| Peer 75th percentile | 12.79% | 12.79% | 14.04% | 10.35% | ||
| This bank's percentile | 56 | 56 | 56 | 44 |
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/509950/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.