Union County Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.79% (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: 7.79% (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 15.54% +9.04 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 | $129.3M | 129,260 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $831.7M | 831,683 | RCOAA223 |
| Recomputed ratio | 15.54% | numerator / denominator | |
| Filed ratio | 15.54% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.04 pp | $75.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.54% +7.54 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 | $129.3M | 129,260 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $831.7M | 831,683 | RCOAA223 |
| Recomputed ratio | 15.54% | numerator / denominator | |
| Filed ratio | 15.54% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.54 pp | $62.7M | capital that could be lost first |
Total risk-based capital ratio 15.79% +5.79 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 | $131.4M | 131,357 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $831.7M | 831,683 | RCOAA223 |
| Recomputed ratio | 15.79% | numerator / denominator | |
| Filed ratio | 15.79% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.79 pp | $48.2M | capital that could be lost first |
Tier 1 leverage ratio 7.71% +2.71 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 | $129.3M | 129,260 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.68B | 1,677,204 | RCOAA224 |
| Recomputed ratio | 7.71% | numerator / denominator | |
| Filed ratio | 7.71% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +2.71 pp | $45.4M | 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 | 0 | 0 | 162,455 | 162,519 | 162,519 | 162,519 | RCOAP742 |
| Retained earnings | 130,452 | 136,129 | (21,198) | (16,241) | (11,093) | (5,522) | RCOAKW00 |
| Accumulated other comprehensive income | (153,937) | (153,245) | (148,267) | (155,592) | (176,909) | (187,196) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | (23,485) | (17,116) | (7,010) | (9,314) | (25,483) | (30,199) | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 152,745 | 153,245 | 148,267 | 155,592 | 176,909 | 187,196 | P859 - P840 |
| Common equity Tier 1 capital | 129,260 | 136,129 | 141,257 | 146,278 | 151,426 | 156,997 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 129,260 | 136,129 | 141,257 | 146,278 | 151,426 | 156,997 | RCOA8274 |
| Tier 2 capital | 2,097 | 2,019 | 1,954 | 1,959 | 1,945 | 1,928 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,097 | 2,019 | 1,954 | 1,959 | 1,945 | 1,928 | RCOA5310 |
| Total capital | 131,357 | 138,148 | 143,211 | 148,237 | 153,371 | 158,925 | RCOA3792 |
| Total risk-weighted assets | 831,683 | 625,655 | 604,516 | 621,845 | 625,206 | 652,532 | RCOAA223 |
| Average total assets for the leverage ratio | 1,677,204 | 1,681,596 | 1,697,386 | 1,712,201 | 1,755,256 | 1,841,797 | 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 | $118.5M | $3.1M | 2.59% | 0.37% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $1.23B | $343.4M | 27.99% | 41.28% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $380.4M | $230.4M | 60.57% | 27.71% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $172.4M | $88.6M | 51.39% | 10.65% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $159K | $218K | 136.79% | 0.03% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $136.0M | $136.0M | 100.00% | 16.36% | RC-R Part II, item 4.d, 5.d |
| All other assets | $22.3M | $22.1M | 99.17% | 2.66% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $7.6M | $7.6M | 100.00% | 0.91% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $1.3M | $255K | 20.00% | 0.03% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $500 | NA | 0.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $831.7M | ties to item 31 ($831.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $831.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $831.7M | 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 | 15.54% | 15.54% | 15.79% | 7.71% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 21.76% | 21.76% | 22.08% | 8.10% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 23.37% | 23.37% | 23.69% | 8.32% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 23.52% | 23.52% | 23.84% | 8.54% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 24.22% | 24.22% | 24.53% | 8.63% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 24.06% | 24.06% | 24.36% | 8.52% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 24.22% | 24.22% | 24.48% | 8.70% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 26.98% | 26.98% | 27.26% | 9.44% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 28.93% | 28.93% | 29.21% | 10.38% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 29.83% | 29.83% | 30.07% | 10.90% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 31.31% | 31.31% | 31.55% | 11.28% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 32.32% | 32.32% | 32.54% | 11.33% | 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 County Savings Bank (this bank) | Risk-based | 15.54% | 15.54% | 15.79% | 7.71% | |
| Citizens Bank and Trust | $1.48B | Risk-based | 12.65% | 12.65% | 13.71% | 8.04% |
| United Bank | $1.48B | Risk-based | 20.70% | 20.70% | 21.86% | 15.79% |
| Sovereign Bank | $1.47B | CBLR | NA | NA | NA | 10.29% |
| Central National Bank | $1.47B | Risk-based | 12.55% | 12.55% | 13.80% | 9.94% |
| American Heritage Bank | $1.48B | Risk-based | 23.48% | 23.48% | 24.73% | 9.57% |
| North American Banking Company | $1.47B | Risk-based | 14.63% | 14.63% | 15.67% | 8.91% |
| West Gate Bank | $1.47B | CBLR | NA | NA | NA | 10.38% |
| The Dart Bank | $1.47B | Risk-based | 11.15% | 11.15% | 12.40% | 8.65% |
| Pathfinder Bank | $1.49B | Risk-based | 13.36% | 13.36% | 14.62% | 9.64% |
| Saco & Biddeford Savings Institution | $1.47B | CBLR | NA | NA | NA | 10.02% |
| Peer 25th percentile | 12.60% | 12.60% | 13.75% | 9.08% | ||
| Peer median | 13.36% | 13.36% | 14.62% | 9.79% | ||
| Peer 75th percentile | 17.67% | 17.67% | 18.77% | 10.22% | ||
| This bank's percentile | 71 | 71 | 71 | 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/373601/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.