United Bank & Trust Co.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.70% (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: 9.70% (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 16.47% +9.97 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 | $12.6M | 12,649 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $76.8M | 76,784 | RCOAA223 |
| Recomputed ratio | 16.47% | numerator / denominator | |
| Filed ratio | 16.47% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.97 pp | $7.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.47% +8.47 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 | $12.6M | 12,649 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $76.8M | 76,784 | RCOAA223 |
| Recomputed ratio | 16.47% | numerator / denominator | |
| Filed ratio | 16.47% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.47 pp | $6.5M | capital that could be lost first |
Total risk-based capital ratio 17.70% +7.70 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 | $13.6M | 13,594 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $76.8M | 76,784 | RCOAA223 |
| Recomputed ratio | 17.70% | numerator / denominator | |
| Filed ratio | 17.70% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.70 pp | $5.9M | capital that could be lost first |
Tier 1 leverage ratio 10.46% +5.46 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 | $12.6M | 12,649 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $120.9M | 120,910 | RCOAA224 |
| Recomputed ratio | 10.46% | numerator / denominator | |
| Filed ratio | 10.46% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.46 pp | $6.6M | 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 | 9,410 | 9,410 | 9,410 | 9,410 | 9,410 | 9,410 | RCOAP742 |
| Retained earnings | 3,239 | 3,179 | 3,086 | 3,004 | 2,867 | 2,739 | RCOAKW00 |
| Accumulated other comprehensive income | (712) | (801) | (575) | (736) | (951) | (1,201) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 11,937 | 11,788 | 11,921 | 11,678 | 11,326 | 10,948 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 712 | 801 | 575 | 736 | 951 | 1,201 | P859 - P840 |
| Common equity Tier 1 capital | 12,649 | 12,589 | 12,496 | 12,414 | 12,277 | 12,149 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 12,649 | 12,589 | 12,496 | 12,414 | 12,277 | 12,149 | RCOA8274 |
| Tier 2 capital | 945 | 932 | 963 | 972 | 1,009 | 1,023 | RCOA5311 |
| Allowance includable in Tier 2 capital | 945 | 932 | 963 | 972 | 1,009 | 1,023 | RCOA5310 |
| Total capital | 13,594 | 13,521 | 13,459 | 13,386 | 13,286 | 13,172 | RCOA3792 |
| Total risk-weighted assets | 76,784 | 76,825 | 77,799 | 77,732 | 80,710 | 81,874 | RCOAA223 |
| Average total assets for the leverage ratio | 120,910 | 119,660 | 122,429 | 122,279 | 125,698 | 126,859 | 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 | $10.8M | $360K | 3.34% | 0.47% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $34.6M | $9.4M | 27.19% | 12.25% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $6.3M | $1.1M | 17.08% | 1.41% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $52.2M | $43.2M | 82.70% | 56.27% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.1M | $1.1M | 100.00% | 1.41% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $15.6M | $15.6M | 100.00% | 20.29% | RC-R Part II, item 4.d, 5.d |
| All other assets | $2.4M | $2.3M | 96.91% | 2.97% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $3.8M | $3.8M | 100.00% | 4.94% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | -$380 | 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 | $76.8M | ties to item 31 ($76.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $76.8M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $76.8M | 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 | 16.47% | 16.47% | 17.70% | 10.46% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 16.39% | 16.39% | 17.60% | 10.52% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 16.06% | 16.06% | 17.30% | 10.21% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 15.97% | 15.97% | 17.22% | 10.15% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 15.21% | 15.21% | 16.46% | 9.77% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.84% | 14.84% | 16.09% | 9.58% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.11% | 15.11% | 16.35% | 9.60% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.41% | 14.41% | 15.66% | 9.88% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.40% | 14.40% | 15.65% | 9.79% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.25% | 14.25% | 15.50% | 9.74% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.82% | 14.82% | 16.07% | 9.51% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.78% | 14.78% | 15.98% | 9.45% | 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 |
|---|---|---|---|---|---|---|
| United Bank & Trust Co. (this bank) | Risk-based | 16.47% | 16.47% | 17.70% | 10.46% | |
| Global Innovations Bank | $120.1M | Risk-based | 11.57% | 11.57% | 12.48% | 8.47% |
| The First National Bank of Williamson | $120.3M | CBLR | NA | NA | NA | 20.13% |
| Centrebank | $120.0M | CBLR | NA | NA | NA | 17.16% |
| Peoples Bank Mt Washington | $120.0M | Risk-based | 12.93% | 12.93% | 14.15% | 10.59% |
| Farmers & Merchants Bank of North Dakota | $119.8M | CBLR | NA | NA | NA | 10.99% |
| The Hamilton Bank | $119.8M | Risk-based | 17.21% | 17.21% | 17.63% | 9.29% |
| Fredonia Valley Bank | $119.8M | CBLR | NA | NA | NA | 11.49% |
| First Community Bank of Moultrie County | $119.7M | Risk-based | 19.07% | 19.07% | 20.32% | 9.13% |
| Community Savings Bank | $119.6M | CBLR | NA | NA | NA | 14.76% |
| Lone Oak Bank, N.A. | $119.6M | CBLR | NA | NA | NA | 15.26% |
| Peer 25th percentile | 12.59% | 12.59% | 13.73% | 9.62% | ||
| Peer median | 15.07% | 15.07% | 15.89% | 11.24% | ||
| Peer 75th percentile | 17.68% | 17.68% | 18.31% | 15.14% | ||
| This bank's percentile | 50 | 50 | 75 | 30 |
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/3103591/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.