Union State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.29% (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: 6.29% (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 13.61% +7.11 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 | $20.0M | 20,024 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $147.1M | 147,084 | RCOAA223 |
| Recomputed ratio | 13.61% | numerator / denominator | |
| Filed ratio | 13.61% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.11 pp | $10.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.61% +5.61 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 | $20.0M | 20,024 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $147.1M | 147,084 | RCOAA223 |
| Recomputed ratio | 13.61% | numerator / denominator | |
| Filed ratio | 13.61% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.61 pp | $8.3M | capital that could be lost first |
Total risk-based capital ratio 14.29% +4.29 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 | $21.0M | 21,011 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $147.1M | 147,084 | RCOAA223 |
| Recomputed ratio | 14.29% | numerator / denominator | |
| Filed ratio | 14.29% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.29 pp | $6.3M | capital that could be lost first |
Tier 1 leverage ratio 9.61% +4.61 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 | $20.0M | 20,024 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $208.4M | 208,352 | RCOAA224 |
| Recomputed ratio | 9.61% | numerator / denominator | |
| Filed ratio | 9.61% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.61 pp | $9.6M | 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 | 6,054 | 6,054 | 6,054 | 6,054 | 6,054 | 6,054 | RCOAP742 |
| Retained earnings | 14,554 | 14,341 | 14,103 | 12,783 | 12,747 | 12,575 | RCOAKW00 |
| Accumulated other comprehensive income | (8,788) | (9,186) | (9,353) | (9,787) | (10,835) | (11,003) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 11,820 | 11,209 | 10,804 | 9,050 | 7,966 | 7,626 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 8,204 | 8,624 | 8,955 | 9,389 | 10,437 | 10,607 | P859 - P840 |
| Common equity Tier 1 capital | 20,024 | 19,833 | 19,759 | 18,439 | 18,403 | 18,233 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 20,024 | 19,833 | 19,759 | 18,439 | 18,403 | 18,233 | RCOA8274 |
| Tier 2 capital | 987 | 939 | 941 | 1,102 | 1,102 | 1,121 | RCOA5311 |
| Allowance includable in Tier 2 capital | 987 | 939 | 941 | 1,102 | 1,102 | 1,121 | RCOA5310 |
| Total capital | 21,011 | 20,772 | 20,700 | 19,541 | 19,505 | 19,354 | RCOA3792 |
| Total risk-weighted assets | 147,084 | 137,105 | 138,728 | 133,181 | 138,413 | 131,745 | RCOAA223 |
| Average total assets for the leverage ratio | 208,352 | 207,568 | 208,890 | 208,724 | 215,964 | 215,261 | 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 | $19.8M | $1.0M | 5.08% | 0.69% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $76.5M | $26.9M | 35.20% | 18.30% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $7.0M | $1.4M | 20.00% | 0.95% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $20.8M | $10.4M | 50.00% | 7.07% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $6.8M | $10.2M | 150.00% | 6.91% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $2.0M | $3.0M | 150.00% | 2.02% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $69.5M | $69.5M | 100.00% | 47.23% | RC-R Part II, item 4.d, 5.d |
| All other assets | $19.8M | $19.8M | 100.00% | 13.46% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $3.1M | $3.0M | 98.64% | 2.07% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.9M | NA | 1.30% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $145.2M | ties to item 31 ($145.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $147.1M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $147.1M | 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 | 13.61% | 13.61% | 14.29% | 9.61% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.47% | 14.47% | 15.15% | 9.55% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.24% | 14.24% | 14.92% | 9.46% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.85% | 13.85% | 14.67% | 8.83% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.30% | 13.30% | 14.09% | 8.52% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.84% | 13.84% | 14.69% | 8.47% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.94% | 13.94% | 14.81% | 8.30% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.73% | 13.73% | 14.59% | 8.45% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.81% | 13.81% | 14.66% | 8.72% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.62% | 14.62% | 15.52% | 8.46% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.16% | 14.16% | 14.84% | 8.33% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.16% | 14.16% | 14.84% | 8.26% | 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 | 13.61% | 13.61% | 14.29% | 9.61% | |
| The Lyon County State Bank | $212.5M | Risk-based | 19.05% | 19.05% | 20.31% | 9.61% |
| Exchange Bank and Trust Company | $212.5M | CBLR | NA | NA | NA | 11.42% |
| First State Bank of Odem | $212.6M | CBLR | NA | NA | NA | 14.39% |
| The Perryton National Bank | $212.7M | CBLR | NA | NA | NA | 16.40% |
| Farmers Savings Bank & Trust | $212.7M | Risk-based | 18.51% | 18.51% | 19.09% | 10.25% |
| 1st Advantage Bank | $212.0M | CBLR | NA | NA | NA | 9.88% |
| Vidalia Federal Savings Bank | $212.0M | CBLR | NA | NA | NA | 12.05% |
| The Community Bank | $211.8M | CBLR | NA | NA | NA | 10.55% |
| Calhoun County Bank, Inc. | $211.7M | CBLR | NA | NA | NA | 10.48% |
| Madison County Community Bank | $211.7M | Risk-based | 13.91% | 13.91% | 15.16% | 8.42% |
| Peer 25th percentile | 16.21% | 16.21% | 17.13% | 9.97% | ||
| Peer median | 18.51% | 18.51% | 19.09% | 10.52% | ||
| Peer 75th percentile | 18.78% | 18.78% | 19.70% | 11.89% | ||
| This bank's percentile | 0 | 0 | 0 | 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/467733/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.