Union Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 2.96% (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: 2.96% (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 9.77% +3.27 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 | $33.7M | 33,741 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $345.5M | 345,466 | RCOAA223 |
| Recomputed ratio | 9.77% | numerator / denominator | |
| Filed ratio | 9.77% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +3.27 pp | $11.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 9.77% +1.77 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 | $33.7M | 33,741 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $345.5M | 345,466 | RCOAA223 |
| Recomputed ratio | 9.77% | numerator / denominator | |
| Filed ratio | 9.77% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +1.77 pp | $6.1M | capital that could be lost first |
Total risk-based capital ratio 10.96% +0.96 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 | $37.9M | 37,850 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $345.5M | 345,466 | RCOAA223 |
| Recomputed ratio | 10.96% | numerator / denominator | |
| Filed ratio | 10.96% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +0.96 pp | $3.3M | 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 | $33.7M | 33,741 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $382.0M | 381,991 | 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 | $14.6M | 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 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | RCOAP742 |
| Retained earnings | 14,722 | 13,481 | 13,466 | 12,859 | 12,082 | 11,417 | RCOAKW00 |
| Accumulated other comprehensive income | (1,316) | (1,396) | (1,381) | (1,582) | (2,053) | (2,243) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 33,406 | 32,085 | 32,085 | 31,277 | 30,029 | 29,174 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 335 | 415 | 400 | 601 | 1,072 | 1,262 | P859 - P840 |
| Common equity Tier 1 capital | 33,741 | 32,500 | 32,485 | 31,878 | 31,101 | 30,436 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 33,741 | 32,500 | 32,485 | 31,878 | 31,101 | 30,436 | RCOA8274 |
| Tier 2 capital | 4,109 | 4,261 | 3,627 | 3,435 | 3,533 | 3,942 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,109 | 4,261 | 3,627 | 3,435 | 3,533 | 3,942 | RCOA5310 |
| Total capital | 37,850 | 36,761 | 36,112 | 35,313 | 34,634 | 34,378 | RCOA3792 |
| Total risk-weighted assets | 345,466 | 340,861 | 339,802 | 331,120 | 334,785 | 314,242 | RCOAA223 |
| Average total assets for the leverage ratio | 381,991 | 379,974 | 378,071 | 379,516 | 366,849 | 370,134 | 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 | $13.5M | $1.2M | 8.99% | 0.35% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $33.3M | $8.9M | 26.68% | 2.58% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $10.3M | $2.1M | 20.00% | 0.60% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $58.4M | $36.2M | 62.01% | 10.48% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $3.3M | $4.9M | 150.00% | 1.43% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $257.7M | $257.7M | 100.00% | 74.59% | RC-R Part II, item 4.d, 5.d |
| All other assets | $22.5M | $21.2M | 93.96% | 6.13% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $11.3M | $11.3M | 100.00% | 3.28% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $1.2M | $488K | 41.64% | 0.14% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $1.5M | NA | 0.42% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $344.0M | ties to item 31 ($344.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $345.5M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $345.5M | 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 | 9.77% | 9.77% | 10.96% | 8.83% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 9.53% | 9.53% | 10.78% | 8.55% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 9.56% | 9.56% | 10.63% | 8.59% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 9.63% | 9.63% | 10.66% | 8.40% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 9.29% | 9.29% | 10.35% | 8.48% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 9.69% | 9.69% | 10.94% | 8.22% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 9.57% | 9.57% | 10.71% | 8.24% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 9.68% | 9.68% | 10.82% | 8.32% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 9.81% | 9.81% | 11.06% | 8.05% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 10.11% | 10.11% | 11.36% | 8.66% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 10.26% | 10.26% | 11.51% | 8.84% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 10.75% | 10.75% | 12.00% | 8.70% | 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 |
|---|---|---|---|---|---|---|
| Union Bank (this bank) | Risk-based | 9.77% | 9.77% | 10.96% | 8.83% | |
| Community Bank of Santa Maria | $396.5M | CBLR | NA | NA | NA | 10.49% |
| The Clinton National Bank | $396.4M | CBLR | NA | NA | NA | 13.44% |
| The Shelby State Bank | $397.0M | Risk-based | 13.75% | 13.75% | 14.75% | 9.06% |
| The Citizens National Bank of Park Rapids | $397.0M | CBLR | NA | NA | NA | 11.70% |
| Volunteer Federal Savings Bank | $397.1M | Risk-based | 22.55% | 22.55% | 23.17% | 11.23% |
| First Secure Bank and Trust Co. | $396.2M | Risk-based | 13.68% | 13.68% | 14.86% | 11.49% |
| Locality Bank | $396.2M | CBLR | NA | NA | NA | 12.91% |
| First Iowa State Bank | $396.1M | CBLR | NA | NA | NA | 10.20% |
| The Farmers State Bank of Oakley, Kansas | $396.1M | Risk-based | 13.07% | 13.07% | 13.71% | 11.61% |
| Grant County State Bank | $395.7M | Risk-based | 17.55% | 17.55% | 18.81% | 11.73% |
| Peer 25th percentile | 13.68% | 13.68% | 14.75% | 10.67% | ||
| Peer median | 13.75% | 13.75% | 14.86% | 11.55% | ||
| Peer 75th percentile | 17.55% | 17.55% | 18.81% | 11.72% | ||
| This bank's percentile | 0 | 0 | 0 | 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/390840/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.