Union State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.11% (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: 7.11% (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 14.00% +7.50 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 | $68.8M | 68,819 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $491.4M | 491,418 | RCOAA223 |
| Recomputed ratio | 14.00% | numerator / denominator | |
| Filed ratio | 14.00% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.50 pp | $36.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.00% +6.00 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 | $68.8M | 68,819 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $491.4M | 491,418 | RCOAA223 |
| Recomputed ratio | 14.00% | numerator / denominator | |
| Filed ratio | 14.00% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.00 pp | $29.5M | capital that could be lost first |
Total risk-based capital ratio 15.11% +5.11 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 | $74.3M | 74,274 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $491.4M | 491,418 | RCOAA223 |
| Recomputed ratio | 15.11% | numerator / denominator | |
| Filed ratio | 15.11% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.11 pp | $25.1M | capital that could be lost first |
Tier 1 leverage ratio 10.25% +5.25 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 | $68.8M | 68,819 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $671.7M | 671,700 | RCOAA224 |
| Recomputed ratio | 10.25% | numerator / denominator | |
| Filed ratio | 10.25% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.25 pp | $35.2M | 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 | 20,324 | 20,324 | 20,324 | 20,324 | 20,324 | 20,324 | RCOAP742 |
| Retained earnings | 65,027 | 64,182 | 63,883 | 61,521 | 60,759 | 59,996 | RCOAKW00 |
| Accumulated other comprehensive income | (8,400) | (7,958) | (7,105) | (7,656) | (9,845) | (11,098) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 76,951 | 76,548 | 77,102 | 74,189 | 71,238 | 69,222 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (8,132) | (8,629) | (9,537) | (9,041) | (6,907) | (5,708) | P859 - P840 |
| Common equity Tier 1 capital | 68,819 | 67,919 | 67,565 | 65,148 | 64,331 | 63,514 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 68,819 | 67,919 | 67,565 | 65,148 | 64,331 | 63,514 | RCOA8274 |
| Tier 2 capital | 5,455 | 5,369 | 5,272 | 5,265 | 5,200 | 5,147 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,455 | 5,369 | 5,272 | 5,265 | 5,200 | 5,147 | RCOA5310 |
| Total capital | 74,274 | 73,288 | 72,837 | 70,413 | 69,531 | 68,661 | RCOA3792 |
| Total risk-weighted assets | 491,418 | 475,258 | 475,606 | 485,468 | 483,582 | 485,634 | RCOAA223 |
| Average total assets for the leverage ratio | 671,700 | 654,742 | 663,064 | 665,710 | 671,376 | 663,412 | 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 | $54.6M | $779K | 1.43% | 0.16% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $187.0M | $32.8M | 17.53% | 6.67% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $40K | $8K | 20.00% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $145.2M | $75.7M | 52.18% | 15.41% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $5.6M | $8.4M | 150.00% | 1.72% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $450K | $675K | 150.00% | 0.14% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $286.8M | $282.8M | 98.61% | 57.55% | RC-R Part II, item 4.d, 5.d |
| All other assets | $36.7M | $35.4M | 96.43% | 7.21% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $26.5M | $26.5M | 100.00% | 5.39% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $28.3M | NA | 5.75% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $463.2M | does not tie to item 31 ($463.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $491.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $491.4M | 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 | 14.00% | 14.00% | 15.11% | 10.25% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.29% | 14.29% | 15.42% | 10.37% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.21% | 14.21% | 15.31% | 10.19% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.42% | 13.42% | 14.50% | 9.79% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.30% | 13.30% | 14.38% | 9.58% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.08% | 13.08% | 14.14% | 9.57% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.03% | 13.03% | 14.08% | 9.28% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.52% | 12.52% | 13.56% | 8.90% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.58% | 12.58% | 13.64% | 8.92% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.32% | 12.32% | 13.36% | 8.58% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.44% | 12.44% | 13.46% | 9.26% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.47% | 11.47% | 12.46% | 8.75% | 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 State Bank (this bank) | Risk-based | 14.00% | 14.00% | 15.11% | 10.25% | |
| The Bank of Elk River | $719.1M | Risk-based | 13.64% | 13.64% | 14.80% | 9.14% |
| First National Bank of Scotia | $719.0M | Risk-based | 13.65% | 13.65% | 14.86% | 9.22% |
| Artisans' Bank | $718.2M | Risk-based | 13.01% | 13.01% | 13.95% | 10.44% |
| Hickory Point Bank and Trust | $717.5M | Risk-based | 16.15% | 16.15% | 17.25% | 11.04% |
| The Eastern Colorado Bank | $720.9M | Risk-based | 14.22% | 14.22% | 15.36% | 11.31% |
| Prism Bank | $720.9M | Risk-based | 11.19% | 11.19% | 12.44% | 10.08% |
| First Fidelity Bank | $717.0M | Risk-based | 12.88% | 12.88% | 13.32% | 9.41% |
| Albany Bank & Trust Co., N.A. | $721.8M | CBLR | NA | NA | NA | 16.98% |
| The First National Bank of Sonora | $722.0M | Risk-based | 9.93% | 9.93% | 10.80% | 8.00% |
| Peer 25th percentile | 12.46% | 12.46% | 13.10% | 9.22% | ||
| Peer median | 13.32% | 13.32% | 14.37% | 10.08% | ||
| Peer 75th percentile | 13.79% | 13.79% | 14.99% | 11.04% | ||
| This bank's percentile | 75 | 75 | 75 | 56 |
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/227151/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.