The Union Bank Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.12% (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: 8.12% (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 15.13% +8.63 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 | $144.3M | 144,306 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $953.9M | 953,934 | RCOAA223 |
| Recomputed ratio | 15.13% | numerator / denominator | |
| Filed ratio | 15.13% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.63 pp | $82.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.13% +7.13 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 | $144.3M | 144,306 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $953.9M | 953,934 | RCOAA223 |
| Recomputed ratio | 15.13% | numerator / denominator | |
| Filed ratio | 15.13% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.13 pp | $68.0M | capital that could be lost first |
Total risk-based capital ratio 16.12% +6.12 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 | $153.8M | 153,808 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $953.9M | 953,934 | RCOAA223 |
| Recomputed ratio | 16.12% | numerator / denominator | |
| Filed ratio | 16.12% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.12 pp | $58.4M | capital that could be lost first |
Tier 1 leverage ratio 10.78% +5.78 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 | $144.3M | 144,306 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.34B | 1,338,086 | RCOAA224 |
| Recomputed ratio | 10.78% | numerator / denominator | |
| Filed ratio | 10.78% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.78 pp | $77.4M | 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 | 51,431 | 24,367 | 24,287 | 24,211 | 24,140 | 24,079 | RCOAP742 |
| Retained earnings | 121,795 | 120,798 | 125,416 | 124,114 | 121,068 | 118,832 | RCOAKW00 |
| Accumulated other comprehensive income | (21,811) | (26,694) | (24,776) | (28,493) | (32,759) | (33,426) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 151,415 | 118,471 | 124,927 | 119,832 | 112,449 | 109,485 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (7,109) | (1,975) | (3,901) | (194) | 4,062 | 4,720 | P859 - P840 |
| Common equity Tier 1 capital | 144,306 | 116,496 | 121,026 | 119,638 | 116,511 | 114,205 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 144,306 | 116,496 | 121,026 | 119,638 | 116,511 | 114,205 | RCOA8274 |
| Tier 2 capital | 9,502 | 9,413 | 9,204 | 9,151 | 9,085 | 8,851 | RCOA5311 |
| Allowance includable in Tier 2 capital | 9,502 | 9,413 | 9,204 | 9,151 | 9,085 | 8,851 | RCOA5310 |
| Total capital | 153,808 | 125,909 | 130,230 | 128,789 | 125,596 | 123,056 | RCOA3792 |
| Total risk-weighted assets | 953,934 | 803,872 | 783,600 | 762,815 | 752,701 | 741,445 | RCOAA223 |
| Average total assets for the leverage ratio | 1,338,086 | 1,197,216 | 1,212,200 | 1,199,126 | 1,209,384 | 1,199,368 | 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 | $55.5M | $2.3M | 4.17% | 0.24% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $455.0M | $164.7M | 36.19% | 17.26% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $375.5M | $190.5M | 50.73% | 19.97% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $4K | $6K | 150.00% | 0.00% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $488.0M | $483.0M | 98.97% | 50.63% | RC-R Part II, item 4.d, 5.d |
| All other assets | $64.6M | $60.2M | 93.15% | 6.31% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $13.2M | $12.7M | 95.93% | 1.33% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $2.0M | $2.0M | 100.00% | 0.21% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $38.7M | NA | 4.06% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $915.3M | ties to item 31 ($915.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $953.9M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $953.9M | 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 | 15.13% | 15.13% | 16.12% | 10.78% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 14.49% | 14.49% | 15.66% | 9.73% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 15.44% | 15.44% | 16.62% | 9.98% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 15.68% | 15.68% | 16.88% | 9.98% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 15.48% | 15.48% | 16.69% | 9.63% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 15.40% | 15.40% | 16.60% | 9.52% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 15.34% | 15.34% | 16.51% | 9.07% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 15.97% | 15.97% | 17.22% | 9.17% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 15.51% | 15.51% | 16.77% | 10.00% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 15.86% | 15.86% | 17.11% | 10.17% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 15.60% | 15.60% | 16.85% | 10.04% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 15.39% | 15.39% | 16.64% | 10.00% | 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 |
|---|---|---|---|---|---|---|
| The Union Bank Company (this bank) | Risk-based | 15.13% | 15.13% | 16.12% | 10.78% | |
| American Riviera Bank | $1.44B | Risk-based | 12.40% | 12.40% | 13.56% | 11.25% |
| Marquette Savings Bank | $1.44B | CBLR | NA | NA | NA | 13.58% |
| American State Bank | $1.45B | Risk-based | 11.78% | 11.78% | 13.03% | 10.81% |
| Watertown Savings Bank | $1.44B | Risk-based | 28.39% | 28.39% | 28.71% | 12.03% |
| Malaga Bank, FSB | $1.45B | Risk-based | 27.47% | 27.47% | 27.91% | 16.76% |
| Citizens Alliance Bank | $1.44B | Risk-based | 12.58% | 12.58% | 13.60% | 9.81% |
| Washington Financial Bank | $1.44B | CBLR | NA | NA | NA | 14.75% |
| Northwest Bank | $1.45B | CBLR | NA | NA | NA | 16.57% |
| Peer 25th percentile | 12.40% | 12.40% | 13.56% | 11.14% | ||
| Peer median | 12.58% | 12.58% | 13.60% | 12.81% | ||
| Peer 75th percentile | 27.47% | 27.47% | 27.91% | 15.20% | ||
| This bank's percentile | 60 | 60 | 60 | 12 |
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/780218/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.