First United Bank & Trust: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.22% (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: 7.22% (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 13.96% +7.46 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 | $231.2M | 231,178 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.66B | 1,655,526 | RCOAA223 |
| Recomputed ratio | 13.96% | numerator / denominator | |
| Filed ratio | 13.96% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.46 pp | $123.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.96% +5.96 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 | $231.2M | 231,178 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.66B | 1,655,526 | RCOAA223 |
| Recomputed ratio | 13.96% | numerator / denominator | |
| Filed ratio | 13.96% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.96 pp | $98.7M | capital that could be lost first |
Total risk-based capital ratio 15.22% +5.22 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 | $251.9M | 251,890 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.66B | 1,655,526 | RCOAA223 |
| Recomputed ratio | 15.22% | numerator / denominator | |
| Filed ratio | 15.22% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.22 pp | $86.3M | capital that could be lost first |
Tier 1 leverage ratio 11.56% +6.56 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 | $231.2M | 231,178 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.00B | 2,000,166 | RCOAA224 |
| Recomputed ratio | 11.56% | numerator / denominator | |
| Filed ratio | 11.56% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.56 pp | $131.2M | 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 | 94,627 | 94,627 | 94,627 | 94,627 | 94,627 | 94,627 | RCOAP742 |
| Retained earnings | 145,055 | 141,388 | 136,716 | 132,972 | 127,689 | 123,478 | RCOAKW00 |
| Accumulated other comprehensive income | (21,903) | (24,749) | (23,533) | (23,278) | (25,912) | (28,029) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 217,779 | 211,266 | 207,810 | 204,321 | 196,404 | 190,076 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 13,399 | 16,164 | 14,865 | 14,561 | 17,106 | 19,124 | P859 - P840 |
| Common equity Tier 1 capital | 231,178 | 227,430 | 222,675 | 218,882 | 213,510 | 209,200 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 231,178 | 227,430 | 222,675 | 218,882 | 213,510 | 209,200 | RCOA8274 |
| Tier 2 capital | 20,712 | 20,155 | 19,972 | 19,320 | 19,437 | 19,250 | RCOA5311 |
| Allowance includable in Tier 2 capital | 20,712 | 20,155 | 19,972 | 19,320 | 19,437 | 19,250 | RCOA5310 |
| Total capital | 251,890 | 247,585 | 242,647 | 238,202 | 232,947 | 228,450 | RCOA3792 |
| Total risk-weighted assets | 1,655,526 | 1,611,155 | 1,596,998 | 1,544,762 | 1,554,307 | 1,539,895 | RCOAA223 |
| Average total assets for the leverage ratio | 2,000,166 | 2,042,918 | 2,022,550 | 2,006,607 | 1,963,658 | 1,944,681 | 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 | $85.2M | $3.3M | 3.86% | 0.20% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $284.7M | $45.9M | 16.14% | 2.77% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $30.3M | $11.1M | 36.60% | 0.67% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $568.6M | $305.7M | 53.77% | 18.45% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $18.1M | $27.2M | 150.00% | 1.64% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $2.3M | $3.5M | 150.00% | 0.21% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $983.1M | $963.1M | 97.97% | 58.13% | RC-R Part II, item 4.d, 5.d |
| All other assets | $146.5M | $144.2M | 98.44% | 8.70% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $152.5M | $152.2M | 99.80% | 9.18% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $676K | NA | 0.04% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.66B | does not tie to item 31 ($1.66B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.66B | RCONB704 |
| Less: excess allowance for credit losses | $1.4M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.66B | 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 | 13.96% | 13.96% | 15.22% | 11.56% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 14.12% | 14.12% | 15.37% | 11.13% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 13.94% | 13.94% | 15.19% | 11.01% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 14.17% | 14.17% | 15.42% | 10.91% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 13.74% | 13.74% | 14.99% | 10.87% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 13.59% | 13.59% | 14.84% | 10.76% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 13.35% | 13.35% | 14.59% | 10.70% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 13.27% | 13.27% | 14.52% | 10.68% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 13.16% | 13.16% | 14.41% | 10.47% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 12.92% | 12.92% | 14.17% | 10.08% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.81% | 12.81% | 14.05% | 9.92% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 12.88% | 12.88% | 14.12% | 9.81% | 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 & Trust (this bank) | Risk-based | 13.96% | 13.96% | 15.22% | 11.56% | |
| Square Financial Services, Inc. | $2.06B | Risk-based | 95.99% | 95.99% | 97.31% | 65.19% |
| Timberland Bank | $2.06B | Risk-based | 19.54% | 19.54% | 20.80% | 12.85% |
| Gateway First Bank | $2.06B | Risk-based | 15.45% | 15.45% | 16.16% | 14.14% |
| One Florida Bank | $2.07B | Risk-based | 10.99% | 10.99% | 11.71% | 9.93% |
| The Village Bank | $2.07B | Risk-based | 14.74% | 14.74% | 15.43% | 9.50% |
| Signature Bank | $2.07B | Risk-based | 16.08% | 16.08% | 16.98% | 12.42% |
| American Commercial Bank & Trust, N.A. | $2.07B | CBLR | NA | NA | NA | 9.34% |
| Peoples Bank | $2.04B | Risk-based | 11.81% | 11.81% | 13.03% | 9.31% |
| First Financial Bank | $2.04B | CBLR | NA | NA | NA | 11.15% |
| Peer 25th percentile | 13.28% | 13.28% | 14.23% | 9.50% | ||
| Peer median | 15.45% | 15.45% | 16.16% | 11.15% | ||
| Peer 75th percentile | 17.81% | 17.81% | 18.89% | 12.85% | ||
| This bank's percentile | 29 | 29 | 29 | 56 |
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/61122/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.