United Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 13.86% (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: 13.86% (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 20.70% +14.20 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 | $233.6M | 233,579 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.13B | 1,128,141 | RCOAA223 |
| Recomputed ratio | 20.70% | numerator / denominator | |
| Filed ratio | 20.70% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +14.20 pp | $160.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 20.70% +12.70 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 | $233.6M | 233,579 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.13B | 1,128,141 | RCOAA223 |
| Recomputed ratio | 20.70% | numerator / denominator | |
| Filed ratio | 20.70% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +12.70 pp | $143.3M | capital that could be lost first |
Total risk-based capital ratio 21.86% +11.86 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 | $246.6M | 246,639 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.13B | 1,128,141 | RCOAA223 |
| Recomputed ratio | 21.86% | numerator / denominator | |
| Filed ratio | 21.86% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +11.86 pp | $133.8M | capital that could be lost first |
Tier 1 leverage ratio 15.79% +10.79 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 | $233.6M | 233,579 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.48B | 1,479,556 | RCOAA224 |
| Recomputed ratio | 15.79% | numerator / denominator | |
| Filed ratio | 15.79% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +10.79 pp | $159.6M | 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 | 76,867 | 76,792 | 76,746 | 76,689 | 76,631 | 76,575 | RCOAP742 |
| Retained earnings | 163,578 | 158,123 | 154,035 | 149,596 | 145,079 | 140,013 | RCOAKW00 |
| Accumulated other comprehensive income | (19,367) | (19,017) | (17,742) | (18,977) | (21,607) | (22,183) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 221,078 | 215,898 | 213,039 | 207,308 | 200,103 | 194,405 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 12,501 | 12,134 | 10,842 | 12,061 | 14,674 | 15,233 | P859 - P840 |
| Common equity Tier 1 capital | 233,579 | 228,032 | 223,881 | 219,369 | 214,777 | 209,638 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 233,579 | 228,032 | 223,881 | 219,369 | 214,777 | 209,638 | RCOA8274 |
| Tier 2 capital | 13,060 | 13,051 | 12,449 | 12,571 | 12,762 | 12,899 | RCOA5311 |
| Allowance includable in Tier 2 capital | 13,060 | 13,051 | 12,449 | 12,571 | 12,762 | 12,899 | RCOA5310 |
| Total capital | 246,639 | 241,083 | 236,330 | 231,940 | 227,539 | 222,537 | RCOA3792 |
| Total risk-weighted assets | 1,128,141 | 1,092,697 | 1,079,391 | 1,079,615 | 1,045,240 | 1,029,499 | RCOAA223 |
| Average total assets for the leverage ratio | 1,479,556 | 1,472,019 | 1,455,966 | 1,443,655 | 1,442,050 | 1,425,713 | 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 | $106.9M | $9.3M | 8.71% | 0.82% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $330.0M | $66.4M | 20.11% | 5.88% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $59.1M | $11.8M | 20.00% | 1.05% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $132.6M | $66.3M | 50.00% | 5.87% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $17.0M | $25.5M | 150.00% | 2.26% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $11.7M | $17.6M | 150.00% | 1.56% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $780.9M | $765.9M | 98.07% | 67.89% | RC-R Part II, item 4.d, 5.d |
| All other assets | $70.1M | $67.7M | 96.63% | 6.00% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $94.2M | $94.2M | 100.00% | 8.35% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $3.6M | NA | 0.32% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.12B | ties to item 31 ($1.12B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.13B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.13B | 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 | 20.70% | 20.70% | 21.86% | 15.79% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 20.87% | 20.87% | 22.06% | 15.49% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 20.74% | 20.74% | 21.89% | 15.38% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 20.32% | 20.32% | 21.48% | 15.20% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 20.55% | 20.55% | 21.77% | 14.89% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 20.36% | 20.36% | 21.62% | 14.70% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 20.07% | 20.07% | 21.32% | 14.46% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 19.36% | 19.36% | 20.61% | 14.41% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 17.57% | 17.57% | 18.82% | 13.37% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 17.48% | 17.48% | 18.73% | 12.88% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 17.19% | 17.19% | 18.44% | 12.48% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 16.16% | 16.16% | 17.41% | 11.94% | 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 | 20.70% | 20.70% | 21.86% | 15.79% | |
| Citizens Bank and Trust | $1.48B | Risk-based | 12.65% | 12.65% | 13.71% | 8.04% |
| Union County Savings Bank | $1.48B | Risk-based | 15.54% | 15.54% | 15.79% | 7.71% |
| American Heritage Bank | $1.48B | Risk-based | 23.48% | 23.48% | 24.73% | 9.57% |
| Pathfinder Bank | $1.49B | Risk-based | 13.36% | 13.36% | 14.62% | 9.64% |
| Sovereign Bank | $1.47B | CBLR | NA | NA | NA | 10.29% |
| Central National Bank | $1.47B | Risk-based | 12.55% | 12.55% | 13.80% | 9.94% |
| North American Banking Company | $1.47B | Risk-based | 14.63% | 14.63% | 15.67% | 8.91% |
| West Gate Bank | $1.47B | CBLR | NA | NA | NA | 10.38% |
| The Dart Bank | $1.47B | Risk-based | 11.15% | 11.15% | 12.40% | 8.65% |
| Saco & Biddeford Savings Institution | $1.47B | CBLR | NA | NA | NA | 10.02% |
| Peer 25th percentile | 12.60% | 12.60% | 13.75% | 8.71% | ||
| Peer median | 13.36% | 13.36% | 14.62% | 9.60% | ||
| Peer 75th percentile | 15.08% | 15.08% | 15.73% | 10.00% | ||
| This bank's percentile | 86 | 86 | 86 | 100 |
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/994435/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.