First United National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.35% (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: 9.35% (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 16.79% +10.29 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 | $32.4M | 32,415 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $193.1M | 193,078 | RCOAA223 |
| Recomputed ratio | 16.79% | numerator / denominator | |
| Filed ratio | 16.79% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.29 pp | $19.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.79% +8.79 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 | $32.4M | 32,415 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $193.1M | 193,078 | RCOAA223 |
| Recomputed ratio | 16.79% | numerator / denominator | |
| Filed ratio | 16.79% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.79 pp | $17.0M | capital that could be lost first |
Total risk-based capital ratio 17.35% +7.35 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 | $33.5M | 33,499 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $193.1M | 193,078 | RCOAA223 |
| Recomputed ratio | 17.35% | numerator / denominator | |
| Filed ratio | 17.35% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.35 pp | $14.2M | capital that could be lost first |
Tier 1 leverage ratio 8.16% +3.16 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 | $32.4M | 32,415 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $397.4M | 397,424 | RCOAA224 |
| Recomputed ratio | 8.16% | numerator / denominator | |
| Filed ratio | 8.16% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.16 pp | $12.5M | 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 | 2,701 | 2,701 | 2,701 | 2,701 | 2,701 | 2,701 | RCOAP742 |
| Retained earnings | 29,939 | 29,311 | 28,947 | 28,757 | 28,130 | 27,868 | RCOAKW00 |
| Accumulated other comprehensive income | (10,814) | (10,604) | (10,615) | (11,290) | (13,948) | (14,110) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 21,826 | 21,408 | 21,033 | 20,168 | 16,883 | 16,459 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 10,589 | 10,379 | 10,390 | 11,065 | 13,723 | 13,885 | P859 - P840 |
| Common equity Tier 1 capital | 32,415 | 31,787 | 31,423 | 31,233 | 30,606 | 30,344 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 32,415 | 31,787 | 31,423 | 31,233 | 30,606 | 30,344 | RCOA8274 |
| Tier 2 capital | 1,084 | 1,085 | 1,079 | 1,089 | 1,062 | 1,020 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,084 | 1,085 | 1,079 | 1,089 | 1,062 | 1,020 | RCOA5310 |
| Total capital | 33,499 | 32,872 | 32,502 | 32,322 | 31,668 | 31,364 | RCOA3792 |
| Total risk-weighted assets | 193,078 | 191,667 | 190,225 | 191,666 | 192,046 | 189,741 | RCOAA223 |
| Average total assets for the leverage ratio | 397,424 | 380,280 | 379,090 | 376,734 | 379,725 | 377,975 | 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 | $60.0M | $513K | 0.86% | 0.27% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $118.3M | $25.6M | 21.68% | 13.28% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $140.1M | $75.7M | 54.02% | 39.20% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $277K | $416K | 150.00% | 0.22% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $65.3M | $65.3M | 100.00% | 33.83% | RC-R Part II, item 4.d, 5.d |
| All other assets | $14.8M | $14.5M | 98.39% | 7.52% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $9.3M | $9.3M | 100.00% | 4.82% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.7M | NA | 0.87% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $191.4M | ties to item 31 ($191.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $193.1M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $193.1M | 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 | 16.79% | 16.79% | 17.35% | 8.16% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 16.58% | 16.58% | 17.15% | 8.36% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 16.52% | 16.52% | 17.09% | 8.29% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 16.30% | 16.30% | 16.86% | 8.29% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 15.94% | 15.94% | 16.49% | 8.06% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 15.99% | 15.99% | 16.53% | 8.03% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.91% | 15.91% | 16.44% | 8.32% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.81% | 15.81% | 16.32% | 8.36% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.82% | 15.82% | 16.33% | 8.50% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 16.01% | 16.01% | 16.51% | 8.41% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 16.00% | 16.00% | 16.53% | 8.58% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.60% | 15.60% | 16.11% | 8.28% | 14.65% | 14.67% | 15.79% | 10.60% |
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 National Bank (this bank) | Risk-based | 16.79% | 16.79% | 17.35% | 8.16% | |
| Yoakum Bank | $385.8M | CBLR | NA | NA | NA | 9.43% |
| Wolf River Community Bank | $385.8M | CBLR | NA | NA | NA | 12.42% |
| Security Federal Savings Bank of McMinnville | $386.0M | Risk-based | 15.12% | 15.12% | 16.20% | 11.91% |
| First National Bank of Clarksdale | $386.1M | CBLR | NA | NA | NA | 12.83% |
| Farmers State Bank | $385.4M | Risk-based | 14.09% | 14.09% | 14.90% | 9.03% |
| First National Bank & Trust | $386.4M | Risk-based | 15.32% | 15.32% | 16.58% | 9.48% |
| American Continental Bank | $385.3M | CBLR | NA | NA | NA | 16.23% |
| New Valley Bank & Trust | $385.0M | Risk-based | 10.79% | 10.79% | 12.04% | 7.45% |
| The Home Loan Savings Bank | $386.7M | Risk-based | 14.63% | 14.63% | 15.88% | 11.68% |
| Peer 25th percentile | 14.09% | 14.09% | 14.90% | 9.43% | ||
| Peer median | 14.63% | 14.63% | 15.88% | 11.68% | ||
| Peer 75th percentile | 15.12% | 15.12% | 16.20% | 12.42% | ||
| This bank's percentile | 100 | 100 | 100 | 11 |
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/127224/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.