Union State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.07% (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: 8.07% (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 14.96% +8.46 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 | $7.9M | 7,902 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $52.8M | 52,818 | RCOAA223 |
| Recomputed ratio | 14.96% | numerator / denominator | |
| Filed ratio | 14.96% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.46 pp | $4.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.96% +6.96 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 | $7.9M | 7,902 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $52.8M | 52,818 | RCOAA223 |
| Recomputed ratio | 14.96% | numerator / denominator | |
| Filed ratio | 14.96% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.96 pp | $3.7M | capital that could be lost first |
Total risk-based capital ratio 16.07% +6.07 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 | $8.5M | 8,487 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $52.8M | 52,818 | RCOAA223 |
| Recomputed ratio | 16.07% | numerator / denominator | |
| Filed ratio | 16.07% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.07 pp | $3.2M | capital that could be lost first |
Tier 1 leverage ratio 10.36% +5.36 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 | $7.9M | 7,902 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $76.3M | 76,266 | RCOAA224 |
| Recomputed ratio | 10.36% | numerator / denominator | |
| Filed ratio | 10.36% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.36 pp | $4.1M | 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 | 670 | 670 | 670 | 670 | 670 | 670 | RCOAP742 |
| Retained earnings | 7,232 | 6,568 | 6,352 | 6,353 | 6,163 | 5,931 | RCOAKW00 |
| Accumulated other comprehensive income | (868) | (947) | (831) | (960) | (1,224) | (1,108) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 7,034 | 6,291 | 6,191 | 6,063 | 5,609 | 5,493 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 868 | 947 | 831 | 960 | 1,224 | 1,108 | P859 - P840 |
| Common equity Tier 1 capital | 7,902 | 7,238 | 7,022 | 7,023 | 6,833 | 6,601 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 7,902 | 7,238 | 7,022 | 7,023 | 6,833 | 6,601 | RCOA8274 |
| Tier 2 capital | 585 | 605 | 591 | 590 | 581 | 565 | RCOA5311 |
| Allowance includable in Tier 2 capital | 585 | 605 | 591 | 590 | 581 | 0 | RCOA5310 |
| Total capital | 8,487 | 7,843 | 7,613 | 7,613 | 7,414 | 7,166 | RCOA3792 |
| Total risk-weighted assets | 52,818 | 51,169 | 50,387 | 47,558 | 48,203 | 47,124 | RCOAA223 |
| Average total assets for the leverage ratio | 76,266 | 74,395 | 73,254 | 71,141 | 72,108 | 71,414 | 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 | $1.1M | $34K | 3.18% | 0.06% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $13.9M | $2.4M | 17.25% | 4.54% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $23.0M | $11.5M | 50.00% | 21.75% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $114K | $171K | 150.00% | 0.32% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $34.0M | $32.8M | 96.59% | 62.13% | RC-R Part II, item 4.d, 5.d |
| All other assets | $3.3M | $2.7M | 83.26% | 5.16% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.0M | $1.0M | 100.00% | 1.96% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2.2M | NA | 4.08% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $50.7M | ties to item 31 ($50.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $52.8M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $52.8M | 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 | 14.96% | 14.96% | 16.07% | 10.36% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 14.15% | 14.15% | 15.33% | 9.73% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 13.94% | 13.94% | 15.11% | 9.59% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 14.77% | 14.77% | 16.01% | 9.87% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 14.18% | 14.18% | 15.38% | 9.48% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 14.01% | 14.01% | 15.21% | 9.24% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 13.37% | 13.37% | 14.51% | 8.80% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 14.42% | 14.42% | 15.62% | 9.28% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 13.49% | 13.49% | 14.58% | 9.17% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 13.87% | 13.87% | 15.04% | 8.93% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 13.33% | 13.33% | 14.44% | 8.58% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 13.20% | 13.20% | 14.29% | 8.87% | 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 |
|---|---|---|---|---|---|---|
| Union State Bank (this bank) | Risk-based | 14.96% | 14.96% | 16.07% | 10.36% | |
| Citizens State Bank of Luling | $73.8M | CBLR | NA | NA | NA | 21.53% |
| Riverside Bank | $73.9M | Risk-based | 15.19% | 15.19% | 15.52% | 12.29% |
| Bank of Iberia | $73.9M | Risk-based | 16.16% | 16.16% | 17.33% | 9.13% |
| The First National Bank of Brooksville | $73.7M | CBLR | NA | NA | NA | 11.53% |
| Nebraska State Bank | $74.1M | CBLR | NA | NA | NA | 18.08% |
| Anchor State Bank | $73.5M | Risk-based | 22.87% | 22.87% | 23.56% | 12.61% |
| Preferred Bank | $73.5M | Risk-based | 11.78% | 11.78% | 12.36% | 8.30% |
| Ipswich State Bank | $74.2M | Risk-based | 25.36% | 25.36% | 25.94% | 15.46% |
| West Valley National Bank | $74.3M | Risk-based | 12.13% | 12.13% | 13.38% | 9.36% |
| Peer 25th percentile | 12.90% | 12.90% | 13.92% | 9.36% | ||
| Peer median | 15.67% | 15.67% | 16.43% | 12.29% | ||
| Peer 75th percentile | 21.19% | 21.19% | 22.00% | 15.46% | ||
| This bank's percentile | 33 | 33 | 50 | 33 |
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/206950/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.