United Bankers' Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.37% (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: 10.37% (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 17.12% +10.62 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 | $150.7M | 150,676 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $880.2M | 880,195 | RCOAA223 |
| Recomputed ratio | 17.12% | numerator / denominator | |
| Filed ratio | 17.12% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.62 pp | $93.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.12% +9.12 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 | $150.7M | 150,676 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $880.2M | 880,195 | RCOAA223 |
| Recomputed ratio | 17.12% | numerator / denominator | |
| Filed ratio | 17.12% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.12 pp | $80.3M | capital that could be lost first |
Total risk-based capital ratio 18.37% +8.37 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 | $161.7M | 161,710 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $880.2M | 880,195 | RCOAA223 |
| Recomputed ratio | 18.37% | numerator / denominator | |
| Filed ratio | 18.37% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.37 pp | $73.7M | capital that could be lost first |
Tier 1 leverage ratio 14.46% +9.46 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 | $150.7M | 150,676 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.04B | 1,042,314 | RCOAA224 |
| Recomputed ratio | 14.46% | numerator / denominator | |
| Filed ratio | 14.46% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +9.46 pp | $98.6M | 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 | 80,860 | 80,860 | 80,860 | 80,860 | 80,860 | 80,860 | RCOAP742 |
| Retained earnings | 69,816 | 65,241 | 63,564 | 61,600 | 59,921 | 58,645 | RCOAKW00 |
| Accumulated other comprehensive income | (3,644) | (4,009) | (3,831) | (4,525) | (5,118) | (6,072) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 147,032 | 142,092 | 140,593 | 137,935 | 135,663 | 133,433 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,644 | 4,009 | 3,831 | 4,525 | 5,118 | 6,072 | P859 - P840 |
| Common equity Tier 1 capital | 150,676 | 146,101 | 144,424 | 142,460 | 140,781 | 139,505 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 150,676 | 146,101 | 144,424 | 142,460 | 140,781 | 139,505 | RCOA8274 |
| Tier 2 capital | 11,034 | 11,033 | 11,233 | 11,257 | 11,037 | 10,492 | RCOA5311 |
| Allowance includable in Tier 2 capital | 11,034 | 11,033 | 11,233 | 11,257 | 11,037 | 10,492 | RCOA5310 |
| Total capital | 161,710 | 157,134 | 155,657 | 153,717 | 151,818 | 149,997 | RCOA3792 |
| Total risk-weighted assets | 880,195 | 880,025 | 896,454 | 898,485 | 881,145 | 837,581 | RCOAA223 |
| Average total assets for the leverage ratio | 1,042,314 | 1,069,779 | 1,088,176 | 1,076,626 | 1,034,400 | 1,025,704 | 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 | $106.5M | $428K | 0.40% | 0.05% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $94.9M | $33.0M | 34.78% | 3.74% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $43.4M | $8.7M | 20.00% | 0.98% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $45.1M | $23.0M | 51.01% | 2.61% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $5.0M | $7.6M | 150.00% | 0.86% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $729.8M | $729.8M | 100.00% | 82.67% | RC-R Part II, item 4.d, 5.d |
| All other assets | $43.5M | $38.6M | 88.88% | 4.38% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $40.7M | $40.5M | 99.71% | 4.59% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.1M | NA | 0.12% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $881.7M | ties to item 31 ($881.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $882.8M | RCONB704 |
| Less: excess allowance for credit losses | $2.6M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $880.2M | 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 | 17.12% | 17.12% | 18.37% | 14.46% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 16.60% | 16.60% | 17.86% | 13.66% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 16.11% | 16.11% | 17.36% | 13.27% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 15.86% | 15.86% | 17.11% | 13.23% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 15.98% | 15.98% | 17.23% | 13.61% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 16.66% | 16.66% | 17.91% | 13.60% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 16.44% | 16.44% | 17.69% | 13.00% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 16.43% | 16.43% | 17.68% | 12.07% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 15.19% | 15.19% | 16.44% | 12.18% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 15.04% | 15.04% | 16.29% | 11.48% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 14.67% | 14.67% | 15.92% | 11.94% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 14.61% | 14.61% | 15.86% | 11.76% | 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 Bankers' Bank (this bank) | Risk-based | 17.12% | 17.12% | 18.37% | 14.46% | |
| Belmont Bank & Trust Company | $1.05B | Risk-based | 15.68% | 15.68% | 16.86% | 11.87% |
| Onelocal Bank | $1.05B | CBLR | NA | NA | NA | 13.68% |
| Cornhusker Bank | $1.05B | Risk-based | 12.68% | 12.68% | 13.94% | 10.12% |
| Gnbank, N.A. dba Gnbank, N.A. | $1.05B | CBLR | NA | NA | NA | 11.56% |
| United Texas Bank, N.A. | $1.05B | CBLR | NA | NA | NA | 16.02% |
| Firstier Bank | $1.05B | Risk-based | 13.34% | 13.34% | 14.60% | 11.43% |
| Farmers Bank & Trust | $1.05B | Risk-based | 24.28% | 24.28% | 24.86% | 23.97% |
| Magyar Bank | $1.05B | Risk-based | 14.89% | 14.89% | 15.97% | 11.29% |
| Farmers and Merchants Bank | $1.05B | Risk-based | 21.26% | 21.26% | 21.45% | 10.64% |
| Ubank | $1.05B | CBLR | NA | NA | NA | 10.46% |
| Peer 25th percentile | 13.73% | 13.73% | 14.94% | 10.80% | ||
| Peer median | 15.28% | 15.28% | 16.41% | 11.49% | ||
| Peer 75th percentile | 19.87% | 19.87% | 20.30% | 13.22% | ||
| This bank's percentile | 67 | 67 | 67 | 80 |
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/930358/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.