Union Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.42% (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: 8.42% (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 15.59% +9.09 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 | $17.3M | 17,332 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $111.2M | 111,155 | RCOAA223 |
| Recomputed ratio | 15.59% | numerator / denominator | |
| Filed ratio | 15.59% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.09 pp | $10.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.59% +7.59 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 | $17.3M | 17,332 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $111.2M | 111,155 | RCOAA223 |
| Recomputed ratio | 15.59% | numerator / denominator | |
| Filed ratio | 15.59% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.59 pp | $8.4M | capital that could be lost first |
Total risk-based capital ratio 16.42% +6.42 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 | $18.3M | 18,253 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $111.2M | 111,155 | RCOAA223 |
| Recomputed ratio | 16.42% | numerator / denominator | |
| Filed ratio | 16.42% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.42 pp | $7.1M | capital that could be lost first |
Tier 1 leverage ratio 9.52% +4.52 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 | $17.3M | 17,332 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $182.0M | 181,976 | RCOAA224 |
| Recomputed ratio | 9.52% | numerator / denominator | |
| Filed ratio | 9.52% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.52 pp | $8.2M | 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 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | RCOAP742 |
| Retained earnings | 16,332 | 16,230 | 16,055 | 15,922 | 15,781 | 15,691 | RCOAKW00 |
| Accumulated other comprehensive income | (2,884) | (3,096) | (2,900) | (3,292) | (3,709) | (4,345) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 14,448 | 14,134 | 14,155 | 13,630 | 13,072 | 12,346 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,884 | 3,096 | 2,900 | 3,292 | 3,709 | 4,345 | P859 - P840 |
| Common equity Tier 1 capital | 17,332 | 17,230 | 17,055 | 16,922 | 16,781 | 16,691 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 17,332 | 17,230 | 17,055 | 16,922 | 16,781 | 16,691 | RCOA8274 |
| Tier 2 capital | 921 | 899 | 903 | 908 | 911 | 921 | RCOA5311 |
| Allowance includable in Tier 2 capital | 921 | 899 | 903 | 908 | 911 | 921 | RCOA5310 |
| Total capital | 18,253 | 18,129 | 17,958 | 17,830 | 17,692 | 17,612 | RCOA3792 |
| Total risk-weighted assets | 111,155 | 110,815 | 114,611 | 109,146 | 116,437 | 107,950 | RCOAA223 |
| Average total assets for the leverage ratio | 181,976 | 180,511 | 180,866 | 178,236 | 180,803 | 180,911 | 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 | $12.2M | $2.4M | 20.00% | 2.20% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $49.1M | $12.2M | 24.80% | 10.95% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $2.7M | $536K | 20.00% | 0.48% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $65.5M | $37.2M | 56.86% | 33.51% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $50.6M | $50.6M | 100.00% | 45.53% | RC-R Part II, item 4.d, 5.d |
| All other assets | $6.0M | $6.3M | 105.02% | 5.70% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.2M | $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 | $1.8M | NA | 1.64% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $109.3M | does not tie to item 31 ($111.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $111.2M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $111.2M | 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 | 15.59% | 15.59% | 16.42% | 9.52% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.55% | 15.55% | 16.36% | 9.55% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.88% | 14.88% | 15.67% | 9.43% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 15.50% | 15.50% | 16.34% | 9.49% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.41% | 14.41% | 15.19% | 9.28% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 15.46% | 15.46% | 16.32% | 9.23% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.80% | 14.80% | 15.64% | 9.30% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 9.43% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.42% | 14.42% | 15.22% | 9.07% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 15.08% | 15.08% | 15.92% | 8.93% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 9.25% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 9.28% | 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 Savings Bank (this bank) | Risk-based | 15.59% | 15.59% | 16.42% | 9.52% | |
| St. Ansgar State Bank | $182.0M | CBLR | NA | NA | NA | 9.74% |
| First National Bank of Nokomis | $181.9M | Risk-based | 18.34% | 18.34% | 19.54% | 10.89% |
| Continental Bank | $181.8M | Risk-based | 19.47% | 19.47% | 20.72% | 16.16% |
| 42 North Private Bank | $182.2M | Risk-based | 12.12% | 12.12% | 13.37% | 7.72% |
| Foundation One Bank | $182.2M | CBLR | NA | NA | NA | 9.83% |
| First National Bank of Bosque County | $182.3M | Risk-based | 18.80% | 18.80% | 20.06% | 12.79% |
| F&M Bank and Trust Company | $182.4M | Risk-based | 15.38% | 15.38% | 16.47% | 10.20% |
| First Federal Bank, a FSB | $182.6M | Risk-based | 12.44% | 12.44% | 13.66% | 7.82% |
| Danville State Savings Bank | $182.6M | CBLR | NA | NA | NA | 12.38% |
| Solomon State Bank | $182.6M | CBLR | NA | NA | NA | 19.05% |
| Peer 25th percentile | 13.17% | 13.17% | 14.36% | 9.76% | ||
| Peer median | 16.86% | 16.86% | 18.00% | 10.55% | ||
| Peer 75th percentile | 18.69% | 18.69% | 19.93% | 12.69% | ||
| This bank's percentile | 50 | 50 | 33 | 20 |
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/817477/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.