The Union Banking Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 26.34% (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: 26.34% (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 33.90% +27.40 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 | $6.4M | 6,421 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $18.9M | 18,942 | RCOAA223 |
| Recomputed ratio | 33.90% | numerator / denominator | |
| Filed ratio | 33.90% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +27.40 pp | $5.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 33.90% +25.90 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 | $6.4M | 6,421 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $18.9M | 18,942 | RCOAA223 |
| Recomputed ratio | 33.90% | numerator / denominator | |
| Filed ratio | 33.90% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +25.90 pp | $4.9M | capital that could be lost first |
Total risk-based capital ratio 34.34% +24.34 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 | $6.5M | 6,504 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $18.9M | 18,942 | RCOAA223 |
| Recomputed ratio | 34.34% | numerator / denominator | |
| Filed ratio | 34.34% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +24.34 pp | $4.6M | capital that could be lost first |
Tier 1 leverage ratio 10.77% +5.77 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 | $6.4M | 6,421 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $59.6M | 59,623 | RCOAA224 |
| Recomputed ratio | 10.77% | numerator / denominator | |
| Filed ratio | 10.77% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.77 pp | $3.4M | 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 | 835 | 835 | 835 | 835 | 835 | 835 | RCOAP742 |
| Retained earnings | 5,586 | 5,552 | 5,536 | 5,557 | 5,577 | 5,573 | RCOAKW00 |
| Accumulated other comprehensive income | (5,121) | (5,414) | (4,989) | (5,220) | (6,305) | (6,178) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 1,300 | 973 | 1,382 | 1,172 | 107 | 230 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,121 | 5,414 | 4,989 | 5,220 | 6,305 | 6,178 | P859 - P840 |
| Common equity Tier 1 capital | 6,421 | 6,387 | 6,371 | 6,392 | 6,412 | 6,408 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 6,421 | 6,387 | 6,371 | 6,392 | 6,412 | 6,408 | RCOA8274 |
| Tier 2 capital | 83 | 78 | 78 | 79 | 79 | 77 | RCOA5311 |
| Allowance includable in Tier 2 capital | 83 | 78 | 78 | 79 | 79 | 77 | RCOA5310 |
| Total capital | 6,504 | 6,465 | 6,449 | 6,471 | 6,491 | 6,485 | RCOA3792 |
| Total risk-weighted assets | 18,942 | 18,792 | 17,115 | 17,143 | 16,772 | 17,796 | RCOAA223 |
| Average total assets for the leverage ratio | 59,623 | 57,422 | 57,064 | 56,473 | 57,228 | 56,349 | 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 | $484K | $27K | 5.66% | 0.14% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $43.7M | $9.4M | 21.63% | 49.89% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $4.7M | $947K | 20.00% | 5.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $5.3M | $2.9M | 53.69% | 15.08% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $3.2M | $3.2M | 100.00% | 16.65% | RC-R Part II, item 4.d, 5.d |
| All other assets | $2.3M | $2.0M | 84.27% | 10.41% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $536K | $536K | 100.00% | 2.83% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $18.9M | ties to item 31 ($18.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $18.9M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $18.9M | 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 | 33.90% | 33.90% | 34.34% | 10.77% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 33.99% | 33.99% | 34.40% | 11.12% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 37.22% | 37.22% | 37.68% | 11.16% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 37.29% | 37.29% | 37.75% | 11.32% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 38.23% | 38.23% | 38.70% | 11.20% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 36.01% | 36.01% | 36.44% | 11.37% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 35.98% | 35.98% | 36.41% | 11.11% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 36.07% | 36.07% | 36.49% | 11.00% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 35.73% | 35.73% | 36.14% | 10.89% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 35.33% | 35.33% | 35.72% | 10.75% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 35.74% | 35.74% | 36.12% | 10.41% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 35.68% | 35.68% | 36.15% | 10.31% | 20.70% | 20.70% | 21.86% | 12.73% |
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 Banking Company (this bank) | Risk-based | 33.90% | 33.90% | 34.34% | 10.77% | |
| Ashton State Bank | $54.5M | Risk-based | 19.26% | 19.26% | 20.26% | 14.70% |
| Lakeside Bank of Salina | $54.6M | CBLR | NA | NA | NA | 11.24% |
| Montezuma State Bank | $54.6M | CBLR | NA | NA | NA | 14.87% |
| Bank of Greeley | $54.4M | CBLR | NA | NA | NA | 12.29% |
| The Pioneer Savings Bank | $54.7M | CBLR | NA | NA | NA | 11.76% |
| Dozier Bank | $54.8M | CBLR | NA | NA | NA | 26.77% |
| The First National Bank of Moody | $54.2M | CBLR | NA | NA | NA | 18.31% |
| First National Trust Company | $54.1M | Risk-based | 153.75% | 153.75% | 153.75% | 90.66% |
| Tarboro Savings Bank, SSB | $54.1M | CBLR | NA | NA | NA | 11.27% |
| Security State Bank | $55.1M | CBLR | NA | NA | NA | 15.56% |
| Peer 25th percentile | 52.88% | 52.88% | 53.63% | 11.89% | ||
| Peer median | 86.51% | 86.51% | 87.00% | 14.78% | ||
| Peer 75th percentile | 120.13% | 120.13% | 120.38% | 17.62% | ||
| This bank's percentile | 50 | 50 | 50 | 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/289225/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.