United Community Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.66% (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: 4.66% (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 11.41% +4.91 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 | $24.1M | 24,101 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $211.3M | 211,304 | RCOAA223 |
| Recomputed ratio | 11.41% | numerator / denominator | |
| Filed ratio | 11.41% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.91 pp | $10.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.41% +3.41 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 | $24.1M | 24,101 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $211.3M | 211,304 | RCOAA223 |
| Recomputed ratio | 11.41% | numerator / denominator | |
| Filed ratio | 11.41% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.41 pp | $7.2M | capital that could be lost first |
Total risk-based capital ratio 12.66% +2.66 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 | $26.8M | 26,751 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $211.3M | 211,304 | RCOAA223 |
| Recomputed ratio | 12.66% | numerator / denominator | |
| Filed ratio | 12.66% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.66 pp | $5.6M | capital that could be lost first |
Tier 1 leverage ratio 8.45% +3.45 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 | $24.1M | 24,101 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $285.1M | 285,091 | RCOAA224 |
| Recomputed ratio | 8.45% | numerator / denominator | |
| Filed ratio | 8.45% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.45 pp | $9.8M | 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 | 15,200 | 15,200 | 15,200 | 15,200 | 15,200 | 15,200 | RCOAP742 |
| Retained earnings | 12,197 | 11,717 | 11,302 | 10,999 | 10,588 | 10,362 | RCOAKW00 |
| Accumulated other comprehensive income | (815) | (894) | (805) | (1,047) | (1,403) | (1,802) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 26,582 | 26,023 | 25,697 | 25,152 | 24,385 | 23,760 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (2,481) | (2,402) | (2,491) | (2,249) | (1,893) | (1,494) | P859 - P840 |
| Common equity Tier 1 capital | 24,101 | 23,621 | 23,206 | 22,903 | 22,492 | 22,266 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 24,101 | 23,621 | 23,206 | 22,903 | 22,492 | 22,266 | RCOA8274 |
| Tier 2 capital | 2,650 | 2,525 | 2,484 | 2,670 | 2,678 | 2,568 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,650 | 2,525 | 2,484 | 2,670 | 2,678 | 2,568 | RCOA5310 |
| Total capital | 26,751 | 26,146 | 25,690 | 25,573 | 25,170 | 24,834 | RCOA3792 |
| Total risk-weighted assets | 211,304 | 201,203 | 198,024 | 213,177 | 213,924 | 205,154 | RCOAA223 |
| Average total assets for the leverage ratio | 285,091 | 287,134 | 287,662 | 282,049 | 280,957 | 274,237 | 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 | $16.4M | $87K | 0.53% | 0.04% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $48.3M | $4.1M | 8.59% | 1.96% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $38.2M | $19.1M | 50.00% | 9.01% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $173.6M | $170.0M | 97.92% | 80.19% | RC-R Part II, item 4.d, 5.d |
| All other assets | $14.0M | $11.6M | 82.64% | 5.45% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $3.6M | $3.6M | 100.00% | 1.67% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $3.6M | NA | 1.68% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $208.5M | ties to item 31 ($208.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $212.0M | RCONB704 |
| Less: excess allowance for credit losses | $707K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $211.3M | 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 | 11.41% | 11.41% | 12.66% | 8.45% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.74% | 11.74% | 12.99% | 8.23% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 11.72% | 11.72% | 12.97% | 8.07% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 10.74% | 10.74% | 12.00% | 8.12% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 10.51% | 10.51% | 11.77% | 8.01% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 10.85% | 10.85% | 12.11% | 8.12% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 10.96% | 10.96% | 12.21% | 8.12% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 10.75% | 10.75% | 12.00% | 8.12% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 10.65% | 10.65% | 11.90% | 8.12% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 10.62% | 10.62% | 11.87% | 8.18% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 10.62% | 10.62% | 11.84% | 8.03% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 10.31% | 10.31% | 11.48% | 8.01% | 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 Community Bank (this bank) | Risk-based | 11.41% | 11.41% | 12.66% | 8.45% | |
| One World Bank | $290.1M | CBLR | NA | NA | NA | 13.24% |
| United State Bank | $290.1M | Risk-based | 13.85% | 13.85% | 15.10% | 10.50% |
| Liberty Bank Minnesota | $290.2M | Risk-based | 25.85% | 25.85% | 26.78% | 12.90% |
| Farmers & Merchants Bank | $289.6M | Risk-based | 18.51% | 18.51% | 19.76% | 11.20% |
| Somerville Bank | $290.6M | CBLR | NA | NA | NA | 9.54% |
| Georgia First Bank | $290.8M | Risk-based | 13.65% | 13.65% | 14.91% | 9.52% |
| Sundance State Bank | $290.9M | Risk-based | 15.07% | 15.07% | 16.32% | 11.90% |
| Citizens State Bank of Roseau | $290.9M | CBLR | NA | NA | NA | 13.30% |
| Bank of Dickson | $291.0M | CBLR | NA | NA | NA | 11.53% |
| First Colony Bank of Florida | $291.1M | Risk-based | 13.32% | 13.32% | 14.58% | 9.94% |
| Peer 25th percentile | 13.70% | 13.70% | 14.96% | 10.08% | ||
| Peer median | 14.46% | 14.46% | 15.71% | 11.37% | ||
| Peer 75th percentile | 17.65% | 17.65% | 18.90% | 12.65% | ||
| This bank's percentile | 0 | 0 | 0 | 0 |
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/884648/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.