Union National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.94% (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: 10.94% (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 17.69% +11.19 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 | $40.9M | 40,938 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $231.4M | 231,408 | RCOAA223 |
| Recomputed ratio | 17.69% | numerator / denominator | |
| Filed ratio | 17.69% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.19 pp | $25.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.69% +9.69 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 | $40.9M | 40,938 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $231.4M | 231,408 | RCOAA223 |
| Recomputed ratio | 17.69% | numerator / denominator | |
| Filed ratio | 17.69% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.69 pp | $22.4M | capital that could be lost first |
Total risk-based capital ratio 18.94% +8.94 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 | $43.8M | 43,839 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $231.4M | 231,408 | RCOAA223 |
| Recomputed ratio | 18.94% | numerator / denominator | |
| Filed ratio | 18.94% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.94 pp | $20.7M | capital that could be lost first |
Tier 1 leverage ratio 9.85% +4.85 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 | $40.9M | 40,938 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $415.4M | 415,416 | RCOAA224 |
| Recomputed ratio | 9.85% | numerator / denominator | |
| Filed ratio | 9.85% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.85 pp | $20.2M | 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 | 19,200 | 19,200 | 19,200 | 19,200 | 19,200 | 19,200 | RCOAP742 |
| Retained earnings | 21,738 | 20,265 | 18,680 | 23,488 | 21,921 | 20,247 | RCOAKW00 |
| Accumulated other comprehensive income | 0 | 0 | 0 | 0 | 0 | 0 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 40,938 | 39,465 | 37,880 | 42,688 | 41,121 | 39,447 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 0 | 0 | 0 | 0 | 0 | 0 | P859 - P840 |
| Common equity Tier 1 capital | 40,938 | 39,465 | 37,880 | 42,688 | 41,121 | 39,447 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 40,938 | 39,465 | 37,880 | 42,688 | 41,121 | 39,447 | RCOA8274 |
| Tier 2 capital | 2,901 | 2,791 | 3,083 | 2,999 | 2,921 | 2,822 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,901 | 2,791 | 3,083 | 2,999 | 2,921 | 2,822 | RCOA5310 |
| Total capital | 43,839 | 42,256 | 40,963 | 45,687 | 44,042 | 42,269 | RCOA3792 |
| Total risk-weighted assets | 231,408 | 222,479 | 246,087 | 239,313 | 233,038 | 225,013 | RCOAA223 |
| Average total assets for the leverage ratio | 415,416 | 388,296 | 377,909 | 378,708 | 377,609 | 392,322 | 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 | $57.0M | $3.1M | 5.48% | 1.35% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $16.5M | $0 | 0.00% | 0.00% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $27.4M | $16.7M | 60.76% | 7.17% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $321.2M | $209.1M | 65.10% | 90.10% | RC-R Part II, item 4.d, 5.d |
| All other assets | $3.2M | $3.2M | 100.00% | 1.38% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $23.8M | $0 | 0.00% | 0.00% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | -$200 | 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 | $232.1M | ties to item 31 ($232.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $232.1M | RCONB704 |
| Less: excess allowance for credit losses | $703K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $231.4M | 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 | 17.69% | 17.69% | 18.94% | 9.85% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 17.74% | 17.74% | 18.99% | 10.16% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.39% | 15.39% | 16.65% | 10.02% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 17.84% | 17.84% | 19.09% | 11.27% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 17.65% | 17.65% | 18.90% | 10.89% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 17.53% | 17.53% | 18.79% | 10.05% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 16.76% | 16.76% | 18.01% | 10.13% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 19.11% | 19.11% | 20.37% | 11.57% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 18.03% | 18.03% | 19.29% | 11.24% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 16.26% | 16.26% | 17.51% | 10.68% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 15.67% | 15.67% | 16.92% | 10.57% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 20.77% | 20.77% | 22.03% | 11.02% | 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 National Bank (this bank) | Risk-based | 17.69% | 17.69% | 18.94% | 9.85% | |
| The Bank of Brodhead | $421.9M | CBLR | NA | NA | NA | 9.20% |
| First Federal Savings Bank | $421.9M | CBLR | NA | NA | NA | 10.69% |
| Cattle Bank & Trust | $421.9M | CBLR | NA | NA | NA | 12.87% |
| Great Oaks Bank | $422.0M | Risk-based | 13.78% | 13.78% | 15.03% | 10.25% |
| Haddon Savings Bank | $421.4M | Risk-based | 12.44% | 12.44% | 12.99% | 8.28% |
| The First National Bank of Allendale | $421.2M | CBLR | NA | NA | NA | 9.80% |
| MY Kind of Bank, N.A. | $422.6M | Risk-based | 11.89% | 11.89% | 13.04% | 9.03% |
| Farmers Trust & Savings Bank | $422.7M | CBLR | NA | NA | NA | 9.91% |
| Community Commerce Bank | $422.7M | Risk-based | 18.10% | 18.10% | 19.13% | 15.25% |
| Pacific West Bank | $420.7M | CBLR | NA | NA | NA | 9.14% |
| Peer 25th percentile | 12.30% | 12.30% | 13.03% | 9.15% | ||
| Peer median | 13.11% | 13.11% | 14.04% | 9.85% | ||
| Peer 75th percentile | 14.86% | 14.86% | 16.05% | 10.58% | ||
| This bank's percentile | 75 | 75 | 75 | 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/963730/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.