Unibank for Savings: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.27% (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: 7.27% (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 14.02% +7.52 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 | $276.4M | 276,369 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.97B | 1,971,653 | RCOAA223 |
| Recomputed ratio | 14.02% | numerator / denominator | |
| Filed ratio | 14.02% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.52 pp | $148.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.02% +6.02 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 | $276.4M | 276,369 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.97B | 1,971,653 | RCOAA223 |
| Recomputed ratio | 14.02% | numerator / denominator | |
| Filed ratio | 14.02% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.02 pp | $118.6M | capital that could be lost first |
Total risk-based capital ratio 15.27% +5.27 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 | $301.1M | 301,104 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.97B | 1,971,653 | RCOAA223 |
| Recomputed ratio | 15.27% | numerator / denominator | |
| Filed ratio | 15.27% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.27 pp | $103.9M | capital that could be lost first |
Tier 1 leverage ratio 8.83% +3.83 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 | $276.4M | 276,369 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $3.13B | 3,128,247 | RCOAA224 |
| Recomputed ratio | 8.83% | numerator / denominator | |
| Filed ratio | 8.83% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.83 pp | $120.0M | 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 | 28,025 | 28,025 | 28,025 | 28,025 | 28,025 | 28,025 | RCOAP742 |
| Retained earnings | 248,344 | 239,646 | 232,893 | 227,405 | 226,113 | 219,790 | RCOAKW00 |
| Accumulated other comprehensive income | (40,170) | (39,898) | (40,251) | (42,570) | (47,640) | (49,562) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 236,199 | 227,773 | 220,667 | 212,860 | 206,498 | 198,253 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 40,170 | 39,898 | 40,251 | 42,570 | 47,640 | 49,562 | P859 - P840 |
| Common equity Tier 1 capital | 276,369 | 267,671 | 260,918 | 255,430 | 254,138 | 247,815 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 276,369 | 267,671 | 260,918 | 255,430 | 254,138 | 247,815 | RCOA8274 |
| Tier 2 capital | 24,735 | 24,229 | 24,441 | 24,002 | 24,207 | 24,166 | RCOA5311 |
| Allowance includable in Tier 2 capital | 24,735 | 24,229 | 24,441 | 24,002 | 24,207 | 24,166 | RCOA5310 |
| Total capital | 301,104 | 291,900 | 285,359 | 279,432 | 278,345 | 271,981 | RCOA3792 |
| Total risk-weighted assets | 1,971,653 | 1,931,232 | 1,949,258 | 1,913,566 | 1,930,264 | 1,928,727 | RCOAA223 |
| Average total assets for the leverage ratio | 3,128,247 | 2,941,257 | 2,881,207 | 2,867,470 | 3,006,954 | 2,790,137 | 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 | $328.5M | $5.8M | 1.76% | 0.29% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $637.4M | $87.2M | 13.67% | 4.40% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $52K | $10K | 20.00% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $902.9M | $455.5M | 50.45% | 23.02% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $5.1M | $7.7M | 150.00% | 0.39% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.24B | $1.24B | 99.91% | 62.85% | RC-R Part II, item 4.d, 5.d |
| All other assets | $74.4M | $69.3M | 93.21% | 3.50% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $116.8M | $109.2M | 93.47% | 5.52% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $2.1M | $424K | 20.00% | 0.02% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $600 | NA | 0.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.98B | ties to item 31 ($1.98B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.98B | RCONB704 |
| Less: excess allowance for credit losses | $7.1M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.97B | 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 | 14.02% | 14.02% | 15.27% | 8.83% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 13.86% | 13.86% | 15.11% | 9.10% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 13.39% | 13.39% | 14.64% | 9.06% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 13.35% | 13.35% | 14.60% | 8.91% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 13.17% | 13.17% | 14.42% | 8.45% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 12.85% | 12.85% | 14.10% | 8.88% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 13.04% | 13.04% | 14.29% | 9.11% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 13.15% | 13.15% | 14.41% | 8.85% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 13.11% | 13.11% | 14.36% | 8.37% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 12.82% | 12.82% | 14.08% | 8.79% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.48% | 12.48% | 13.74% | 8.57% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 12.03% | 12.03% | 13.28% | 8.41% | 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 |
|---|---|---|---|---|---|---|
| Unibank for Savings (this bank) | Risk-based | 14.02% | 14.02% | 15.27% | 8.83% | |
| BCB Community Bank | $3.12B | CBLR | NA | NA | NA | 10.38% |
| Amboy Bank | $3.12B | Risk-based | 14.75% | 14.75% | 16.00% | 12.19% |
| Citizens & Northern Bank | $3.14B | Risk-based | 12.85% | 12.85% | 14.10% | 9.96% |
| Penn Community Bank | $3.07B | Risk-based | 16.17% | 16.17% | 17.19% | 12.68% |
| CB&S Bank, Inc. | $3.07B | CBLR | NA | NA | NA | 10.42% |
| Midwest Bankcentre | $3.07B | Risk-based | 13.54% | 13.54% | 14.79% | 12.15% |
| Guaranty Bank and Trust Company | $3.07B | CBLR | NA | NA | NA | 10.42% |
| BankNewport | $3.07B | Risk-based | 12.70% | 12.70% | 13.62% | 10.58% |
| Peer 25th percentile | 12.85% | 12.85% | 14.10% | 10.41% | ||
| Peer median | 13.54% | 13.54% | 14.79% | 10.50% | ||
| Peer 75th percentile | 14.75% | 14.75% | 16.00% | 12.16% | ||
| This bank's percentile | 60 | 60 | 60 | 0 |
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/709602/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.