United Community Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.87% (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: 6.87% (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 13.70% +7.20 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 | $423.6M | 423,582 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.09B | 3,091,322 | RCOAA223 |
| Recomputed ratio | 13.70% | numerator / denominator | |
| Filed ratio | 13.70% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.20 pp | $222.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.70% +5.70 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 | $423.6M | 423,582 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.09B | 3,091,322 | RCOAA223 |
| Recomputed ratio | 13.70% | numerator / denominator | |
| Filed ratio | 13.70% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.70 pp | $176.3M | capital that could be lost first |
Total risk-based capital ratio 14.87% +4.87 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 | $459.6M | 459,596 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.09B | 3,091,322 | RCOAA223 |
| Recomputed ratio | 14.87% | numerator / denominator | |
| Filed ratio | 14.87% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.87 pp | $150.5M | capital that could be lost first |
Tier 1 leverage ratio 10.17% +5.17 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 | $423.6M | 423,582 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $4.16B | 4,163,446 | RCOAA224 |
| Recomputed ratio | 10.17% | numerator / denominator | |
| Filed ratio | 10.17% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.17 pp | $215.4M | 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 | 197,053 | 197,053 | 197,053 | 197,053 | 197,053 | 197,053 | RCOAP742 |
| Retained earnings | 247,490 | 232,927 | 220,849 | 218,901 | 205,975 | 192,827 | RCOAKW00 |
| Accumulated other comprehensive income | (16,186) | (19,456) | (15,110) | (16,936) | (23,789) | (28,274) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 428,357 | 410,524 | 402,792 | 399,018 | 379,239 | 361,606 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (4,775) | (1,863) | (6,399) | (4,079) | 2,345 | 6,630 | P859 - P840 |
| Common equity Tier 1 capital | 423,582 | 408,661 | 396,393 | 394,939 | 381,584 | 368,236 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 423,582 | 408,661 | 396,393 | 394,939 | 381,584 | 368,236 | RCOA8274 |
| Tier 2 capital | 36,014 | 35,585 | 36,463 | 35,837 | 36,005 | 35,738 | RCOA5311 |
| Allowance includable in Tier 2 capital | 36,014 | 35,585 | 36,463 | 35,837 | 36,005 | 35,738 | RCOA5310 |
| Total capital | 459,596 | 444,246 | 432,856 | 430,776 | 417,589 | 403,974 | RCOA3792 |
| Total risk-weighted assets | 3,091,322 | 2,954,541 | 2,966,500 | 2,922,114 | 2,880,151 | 2,860,620 | RCOAA223 |
| Average total assets for the leverage ratio | 4,163,446 | 4,104,518 | 4,024,961 | 3,924,237 | 3,846,058 | 3,874,191 | 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 | $449.0M | $16.1M | 3.59% | 0.52% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $908.6M | $159.6M | 17.57% | 5.16% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $405.0M | $234.3M | 57.84% | 7.58% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $42.4M | $63.5M | 150.00% | 2.06% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $4.3M | $6.5M | 150.00% | 0.21% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $2.22B | $2.20B | 99.14% | 71.20% | RC-R Part II, item 4.d, 5.d |
| All other assets | $111.8M | $121.6M | 108.70% | 3.93% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $275.5M | $274.8M | 99.75% | 8.89% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $3.2M | $2.3M | 73.52% | 0.08% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $11.7M | NA | 0.38% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $3.08B | ties to item 31 ($3.08B) |
|---|---|---|
| Risk-weighted assets before deductions | $3.09B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $3.09B | 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 | 13.70% | 13.70% | 14.87% | 10.17% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 13.83% | 13.83% | 15.04% | 9.96% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 13.36% | 13.36% | 14.59% | 9.85% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 13.52% | 13.52% | 14.74% | 10.06% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 13.25% | 13.25% | 14.50% | 9.92% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 12.87% | 12.87% | 14.12% | 9.50% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 12.83% | 12.83% | 14.08% | 9.52% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 12.94% | 12.94% | 14.19% | 9.59% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 12.99% | 12.99% | 14.25% | 9.57% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 13.09% | 13.09% | 14.25% | 9.48% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.78% | 12.78% | 13.92% | 9.12% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 12.89% | 12.89% | 14.05% | 9.38% | 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 Community Bank (this bank) | Risk-based | 13.70% | 13.70% | 14.87% | 10.17% | |
| Woori America Bank | $4.12B | Risk-based | 18.34% | 18.34% | 19.60% | 12.78% |
| Bessemer Trust Company, N.A. | $4.16B | Risk-based | 23.20% | 23.20% | 23.20% | 7.62% |
| First Bank | $4.09B | Risk-based | 10.89% | 10.89% | 13.08% | 10.17% |
| Gate City Bank | $4.04B | CBLR | NA | NA | NA | 9.85% |
| Spencer Savings Bank, Savings and Loan Association | $4.04B | Risk-based | 16.80% | 16.80% | 17.86% | 11.23% |
| The Bank of Missouri | $4.23B | Risk-based | 10.30% | 10.30% | 11.23% | 9.15% |
| West Bank | $4.03B | Risk-based | 13.03% | 13.03% | 13.97% | 10.79% |
| California Bank of Commerce, N.A. | $4.02B | Risk-based | 13.93% | 13.93% | 14.94% | 12.80% |
| Peer 25th percentile | 11.96% | 11.96% | 13.52% | 9.67% | ||
| Peer median | 13.93% | 13.93% | 14.94% | 10.48% | ||
| Peer 75th percentile | 17.57% | 17.57% | 18.73% | 11.62% | ||
| This bank's percentile | 43 | 43 | 43 | 50 |
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/439338/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.