Union Bank and Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.96% (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: 5.96% (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 12.70% +6.20 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 | $986.1M | 986,054 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $7.76B | 7,763,053 | RCOAA223 |
| Recomputed ratio | 12.70% | numerator / denominator | |
| Filed ratio | 12.70% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.20 pp | $481.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.71% +4.71 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 | $986.4M | 986,354 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $7.76B | 7,763,053 | RCOAA223 |
| Recomputed ratio | 12.71% | numerator / denominator | |
| Filed ratio | 12.71% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.71 pp | $365.3M | capital that could be lost first |
Total risk-based capital ratio 13.96% +3.96 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 | $1.08B | 1,083,666 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $7.76B | 7,763,053 | RCOAA223 |
| Recomputed ratio | 13.96% | numerator / denominator | |
| Filed ratio | 13.96% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.96 pp | $307.4M | capital that could be lost first |
Tier 1 leverage ratio 10.65% +5.65 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 | $986.4M | 986,354 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $9.27B | 9,265,055 | RCOAA224 |
| Recomputed ratio | 10.65% | numerator / denominator | |
| Filed ratio | 10.65% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.65 pp | $523.1M | 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 | 118,729 | 118,729 | 118,729 | 118,729 | 118,729 | 118,729 | RCOAP742 |
| Retained earnings | 875,544 | 835,165 | 834,541 | 785,177 | 752,084 | 723,634 | RCOAKW00 |
| Accumulated other comprehensive income | 4,658 | 1,824 | 2,036 | 5,013 | 3,314 | 7,438 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 998,931 | 955,718 | 955,306 | 908,919 | 874,127 | 849,801 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (12,877) | (10,043) | (10,255) | (13,232) | (11,533) | (15,657) | P859 - P840 |
| Common equity Tier 1 capital | 986,054 | 945,675 | 945,051 | 895,687 | 862,594 | 834,144 | RCOAP859 |
| Additional Tier 1 capital | 300 | 300 | 300 | 300 | 300 | 300 | RCOAP865 |
| Tier 1 capital | 986,354 | 945,975 | 945,351 | 895,987 | 862,894 | 834,444 | RCOA8274 |
| Tier 2 capital | 97,312 | 96,740 | 95,744 | 93,438 | 92,805 | 89,801 | RCOA5311 |
| Allowance includable in Tier 2 capital | 97,312 | 96,740 | 95,744 | 93,438 | 92,805 | 89,801 | RCOA5310 |
| Total capital | 1,083,666 | 1,042,715 | 1,041,095 | 989,425 | 955,699 | 924,245 | RCOA3792 |
| Total risk-weighted assets | 7,763,053 | 7,719,011 | 7,639,417 | 7,453,364 | 7,404,887 | 7,166,971 | RCOAA223 |
| Average total assets for the leverage ratio | 9,265,055 | 9,363,253 | 9,102,116 | 9,144,139 | 8,808,248 | 8,881,914 | 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 | $92.1M | $6.8M | 7.40% | 0.09% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $275.6M | $14.0M | 5.09% | 0.18% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $606.5M | $382.2M | 63.02% | 4.91% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $48.8M | $73.2M | 150.00% | 0.94% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $21.3M | $30.3M | 142.45% | 0.39% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $6.32B | $6.21B | 98.17% | 79.71% | RC-R Part II, item 4.d, 5.d |
| All other assets | $394.1M | $321.2M | 81.49% | 4.13% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $252.3M | $252.3M | 100.00% | 3.24% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $46.0M | $23.0M | 50.00% | 0.30% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $476.6M | NA | 6.12% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $7.31B | ties to item 31 ($7.31B) |
|---|---|---|
| Risk-weighted assets before deductions | $7.79B | RCONB704 |
| Less: excess allowance for credit losses | $22.0M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $7.76B | 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 | 12.70% | 12.71% | 13.96% | 10.65% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 12.25% | 12.26% | 13.51% | 10.10% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 12.37% | 12.37% | 13.63% | 10.39% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 12.02% | 12.02% | 13.27% | 9.80% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 11.65% | 11.65% | 12.91% | 9.80% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 11.64% | 11.64% | 12.90% | 9.39% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 11.90% | 11.91% | 13.16% | 9.82% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 11.57% | 11.58% | 12.83% | 9.47% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 12.06% | 12.06% | 13.31% | 9.94% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 11.58% | 11.59% | 12.84% | 9.54% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 11.43% | 11.43% | 12.69% | 9.44% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 11.21% | 11.22% | 12.48% | 9.24% | 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 |
|---|---|---|---|---|---|---|
| Union Bank and Trust Company (this bank) | Risk-based | 12.70% | 12.71% | 13.96% | 10.65% | |
| First American Trust, FSB | $9.23B | Risk-based | 33.45% | 33.45% | 33.45% | 7.89% |
| Lake Forest Bank & Trust Company, N.A. | $9.25B | Risk-based | 11.16% | 11.16% | 12.02% | 9.93% |
| 1st Source Bank | $9.26B | Risk-based | 14.84% | 15.36% | 16.62% | 13.72% |
| The Bancorp Bank N.A. | $9.21B | Risk-based | 14.27% | 14.27% | 15.32% | 9.09% |
| Pinnacle Bank | $9.18B | Risk-based | 12.35% | 12.35% | 13.48% | 9.92% |
| First Mid Bank & Trust, N.A. | $9.14B | Risk-based | 13.58% | 13.58% | 14.66% | 10.70% |
| Merrick Bank | $9.13B | Risk-based | 16.80% | 16.80% | 18.21% | 16.59% |
| Liberty Bank | $9.38B | Risk-based | 13.66% | 13.66% | 14.65% | 13.37% |
| Amalgamated Bank | $9.41B | Risk-based | 14.78% | 14.78% | 15.96% | 9.60% |
| American Savings Bank, N.A. | $9.05B | Risk-based | 13.49% | 13.49% | 14.59% | 9.10% |
| Peer 25th percentile | 13.52% | 13.52% | 14.60% | 9.23% | ||
| Peer median | 13.96% | 13.96% | 14.99% | 9.93% | ||
| Peer 75th percentile | 14.82% | 15.21% | 16.45% | 12.70% | ||
| This bank's percentile | 20 | 20 | 20 | 60 |
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/450856/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.