Union Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 12.76% (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: 12.76% (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 19.50% +13.00 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 | $80.6M | 80,592 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $413.2M | 413,189 | RCOAA223 |
| Recomputed ratio | 19.50% | numerator / denominator | |
| Filed ratio | 19.50% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +13.00 pp | $53.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 19.50% +11.50 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 | $80.6M | 80,592 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $413.2M | 413,189 | RCOAA223 |
| Recomputed ratio | 19.50% | numerator / denominator | |
| Filed ratio | 19.50% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +11.50 pp | $47.5M | capital that could be lost first |
Total risk-based capital ratio 20.76% +10.76 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 | $85.8M | 85,785 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $413.2M | 413,189 | RCOAA223 |
| Recomputed ratio | 20.76% | numerator / denominator | |
| Filed ratio | 20.76% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +10.76 pp | $44.5M | capital that could be lost first |
Tier 1 leverage ratio 11.40% +6.40 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 | $80.6M | 80,592 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $706.8M | 706,818 | RCOAA224 |
| Recomputed ratio | 11.40% | numerator / denominator | |
| Filed ratio | 11.40% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.40 pp | $45.3M | 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 | 19,171 | 19,171 | 19,171 | 19,171 | 19,171 | 19,171 | RCOAP742 |
| Retained earnings | 66,413 | 63,436 | 59,351 | 62,486 | 60,284 | 59,103 | RCOAKW00 |
| Accumulated other comprehensive income | (5,655) | (6,087) | (4,798) | (5,904) | (8,650) | (8,534) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 79,929 | 76,520 | 73,724 | 75,753 | 70,805 | 69,740 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 663 | 1,095 | (194) | 912 | 3,658 | 3,542 | P859 - P840 |
| Common equity Tier 1 capital | 80,592 | 77,615 | 73,530 | 76,665 | 74,463 | 73,282 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 80,592 | 77,615 | 73,530 | 76,665 | 74,463 | 73,282 | RCOA8274 |
| Tier 2 capital | 5,193 | 5,187 | 5,126 | 5,053 | 4,983 | 4,888 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,193 | 5,187 | 5,126 | 5,053 | 4,983 | 4,888 | RCOA5310 |
| Total capital | 85,785 | 82,802 | 78,656 | 81,718 | 79,446 | 78,170 | RCOA3792 |
| Total risk-weighted assets | 413,189 | 412,907 | 408,058 | 402,280 | 396,790 | 389,252 | RCOAA223 |
| Average total assets for the leverage ratio | 706,818 | 683,488 | 674,902 | 653,888 | 654,123 | 648,099 | 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 | $54.1M | $1.4M | 2.53% | 0.33% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $159.1M | $21.6M | 13.57% | 5.19% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $239.9M | $131.1M | 54.66% | 31.55% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $233K | $350K | 150.00% | 0.08% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $246.5M | $240.3M | 97.48% | 57.82% | RC-R Part II, item 4.d, 5.d |
| All other assets | $18.1M | $15.9M | 87.77% | 3.82% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $3.4M | $3.4M | 100.00% | 0.82% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.5M | NA | 0.36% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $414.0M | does not tie to item 31 ($415.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $415.5M | RCONB704 |
| Less: excess allowance for credit losses | $2.3M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $413.2M | 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 | 19.50% | 19.50% | 20.76% | 11.40% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 18.80% | 18.80% | 20.05% | 11.36% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 18.02% | 18.02% | 19.28% | 10.89% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 19.06% | 19.06% | 20.31% | 11.72% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 18.77% | 18.77% | 20.02% | 11.38% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 18.83% | 18.83% | 20.08% | 11.31% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 18.72% | 18.72% | 19.98% | 11.09% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 19.33% | 19.33% | 20.59% | 11.08% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 18.90% | 18.90% | 20.15% | 10.92% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 18.72% | 18.72% | 19.98% | 10.99% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 18.30% | 18.30% | 19.56% | 10.60% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 18.28% | 18.28% | 19.53% | 10.79% | 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 | 19.50% | 19.50% | 20.76% | 11.40% | |
| M C Bank & Trust Company | $710.0M | CBLR | NA | NA | NA | 42.96% |
| Eagle Bank | $709.0M | CBLR | NA | NA | NA | 10.63% |
| Pioneer Trust Bank, N.A. | $712.5M | Risk-based | 19.92% | 19.92% | 21.17% | 15.26% |
| Time Bank | $712.8M | CBLR | NA | NA | NA | 11.91% |
| Grand Bank | $712.8M | Risk-based | 12.56% | 12.56% | 13.81% | 10.33% |
| Florida Capital Bank, N.A. | $713.1M | Risk-based | 15.04% | 15.04% | 16.29% | 9.77% |
| First & Farmers National Bank, Inc. | $714.2M | Risk-based | 14.61% | 14.61% | 15.86% | 11.51% |
| Pilgrim Bank | $714.6M | Risk-based | 14.44% | 14.44% | 15.37% | 10.21% |
| Prospect Bank | $715.6M | Risk-based | 12.09% | 12.09% | 12.77% | 8.50% |
| Putnam County Bank | $704.2M | CBLR | NA | NA | NA | 12.32% |
| Peer 25th percentile | 13.03% | 13.03% | 14.20% | 10.24% | ||
| Peer median | 14.53% | 14.53% | 15.62% | 11.07% | ||
| Peer 75th percentile | 14.93% | 14.93% | 16.18% | 12.22% | ||
| This bank's percentile | 83 | 83 | 83 | 50 |
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/86349/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.