United Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 17.61% (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: 17.61% (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 24.35% +17.85 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 | $277.9M | 277,918 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.14B | 1,141,122 | RCOAA223 |
| Recomputed ratio | 24.35% | numerator / denominator | |
| Filed ratio | 24.35% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +17.85 pp | $203.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 24.35% +16.35 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 | $277.9M | 277,918 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.14B | 1,141,122 | RCOAA223 |
| Recomputed ratio | 24.35% | numerator / denominator | |
| Filed ratio | 24.35% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +16.35 pp | $186.6M | capital that could be lost first |
Total risk-based capital ratio 25.61% +15.61 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 | $292.3M | 292,270 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.14B | 1,141,122 | RCOAA223 |
| Recomputed ratio | 25.61% | numerator / denominator | |
| Filed ratio | 25.61% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +15.61 pp | $178.2M | capital that could be lost first |
Tier 1 leverage ratio 12.75% +7.75 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 | $277.9M | 277,918 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.18B | 2,179,007 | RCOAA224 |
| Recomputed ratio | 12.75% | numerator / denominator | |
| Filed ratio | 12.75% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.75 pp | $169.0M | 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 | 61,028 | 61,028 | 61,028 | 61,028 | 61,028 | 61,028 | RCOAP742 |
| Retained earnings | 219,831 | 206,644 | 191,909 | 227,137 | 212,792 | 228,268 | RCOAKW00 |
| Accumulated other comprehensive income | (20,899) | (18,861) | (14,617) | (15,524) | (20,197) | (23,339) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 259,960 | 248,811 | 238,320 | 272,641 | 253,623 | 265,957 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 17,958 | 15,920 | 11,676 | 12,583 | 17,256 | 20,398 | P859 - P840 |
| Common equity Tier 1 capital | 277,918 | 264,731 | 249,996 | 285,224 | 270,879 | 286,355 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 277,918 | 264,731 | 249,996 | 285,224 | 270,879 | 286,355 | RCOA8274 |
| Tier 2 capital | 14,352 | 14,177 | 13,734 | 13,860 | 13,703 | 13,782 | RCOA5311 |
| Allowance includable in Tier 2 capital | 14,352 | 14,177 | 13,734 | 13,860 | 13,703 | 13,782 | RCOA5310 |
| Total capital | 292,270 | 278,908 | 263,730 | 299,084 | 284,582 | 300,137 | RCOA3792 |
| Total risk-weighted assets | 1,141,122 | 1,127,382 | 1,091,853 | 1,102,391 | 1,090,059 | 1,096,833 | RCOAA223 |
| Average total assets for the leverage ratio | 2,179,007 | 2,216,329 | 2,223,351 | 2,164,095 | 2,151,836 | 2,165,468 | 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 | $420.6M | $16.2M | 3.86% | 1.41% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $782.3M | $159.2M | 20.35% | 13.87% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $308.0M | $213.3M | 69.26% | 18.58% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $914K | $914K | 100.00% | 0.08% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $637.5M | $636.3M | 99.82% | 55.42% | RC-R Part II, item 4.d, 5.d |
| All other assets | $52.3M | $51.9M | 99.26% | 4.52% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $74.1M | $70.2M | 94.81% | 6.12% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $700 | 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 | $1.15B | ties to item 31 ($1.15B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.15B | RCONB704 |
| Less: excess allowance for credit losses | $7.0M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.14B | 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 | 24.35% | 24.35% | 25.61% | 12.75% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 23.48% | 23.48% | 24.74% | 11.94% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 22.90% | 22.90% | 24.15% | 11.24% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 25.87% | 25.87% | 27.13% | 13.18% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 24.85% | 24.85% | 26.11% | 12.59% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 26.11% | 26.11% | 27.36% | 13.22% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 25.10% | 25.10% | 26.35% | 12.55% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 25.24% | 25.24% | 26.49% | 12.61% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 24.17% | 24.17% | 25.43% | 11.78% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 25.02% | 25.02% | 26.28% | 11.92% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 23.17% | 23.17% | 24.42% | 10.96% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 21.87% | 21.87% | 23.12% | 10.30% | 12.78% | 12.79% | 13.93% | 10.03% |
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 |
|---|---|---|---|---|---|---|
| United Bank (this bank) | Risk-based | 24.35% | 24.35% | 25.61% | 12.75% | |
| Norway Savings Bank | $2.16B | CBLR | NA | NA | NA | 14.07% |
| Central Bank | $2.16B | CBLR | NA | NA | NA | 15.42% |
| Cfbank N.A. | $2.17B | Risk-based | 13.55% | 13.55% | 14.76% | 11.64% |
| Isabella Bank | $2.17B | Risk-based | 11.49% | 11.49% | 12.39% | 8.93% |
| Kennebunk Savings Bank | $2.17B | CBLR | NA | NA | NA | 10.56% |
| Security State Bank & Trust | $2.18B | CBLR | NA | NA | NA | 12.58% |
| Mizuho Bank (USA) | $2.14B | Risk-based | 33.27% | 33.27% | 33.56% | 7.05% |
| Thomasville National Bank | $2.18B | Risk-based | 12.60% | 12.60% | 13.87% | 10.75% |
| Peer 25th percentile | 12.32% | 12.32% | 13.50% | 10.15% | ||
| Peer median | 13.08% | 13.08% | 14.31% | 11.19% | ||
| Peer 75th percentile | 18.48% | 18.48% | 19.46% | 12.95% | ||
| This bank's percentile | 75 | 75 | 75 | 75 |
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/37435/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.