United National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 14.32% (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: 14.32% (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 21.05% +14.55 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 | $46.0M | 46,015 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $218.6M | 218,563 | RCOAA223 |
| Recomputed ratio | 21.05% | numerator / denominator | |
| Filed ratio | 21.05% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +14.55 pp | $31.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 21.05% +13.05 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 | $46.0M | 46,015 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $218.6M | 218,563 | RCOAA223 |
| Recomputed ratio | 21.05% | numerator / denominator | |
| Filed ratio | 21.05% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +13.05 pp | $28.5M | capital that could be lost first |
Total risk-based capital ratio 22.32% +12.32 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 | $48.8M | 48,789 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $218.6M | 218,563 | RCOAA223 |
| Recomputed ratio | 22.32% | numerator / denominator | |
| Filed ratio | 22.32% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +12.32 pp | $26.9M | capital that could be lost first |
Tier 1 leverage ratio 14.77% +9.77 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 | $46.0M | 46,015 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $311.6M | 311,643 | RCOAA224 |
| Recomputed ratio | 14.77% | numerator / denominator | |
| Filed ratio | 14.77% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +9.77 pp | $30.4M | 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 | 8,549 | 8,544 | 8,540 | 8,535 | 8,531 | 8,527 | RCOAP742 |
| Retained earnings | 37,466 | 38,682 | 37,961 | 36,832 | 35,764 | 37,023 | RCOAKW00 |
| Accumulated other comprehensive income | (589) | (247) | 54 | 80 | (121) | (96) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 45,426 | 46,979 | 46,555 | 45,447 | 44,174 | 45,454 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 589 | 247 | (54) | (80) | 121 | 96 | P859 - P840 |
| Common equity Tier 1 capital | 46,015 | 47,226 | 46,501 | 45,367 | 44,295 | 45,550 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 46,015 | 47,226 | 46,501 | 45,367 | 44,295 | 45,550 | RCOA8274 |
| Tier 2 capital | 2,774 | 2,672 | 2,625 | 2,611 | 2,583 | 2,525 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,774 | 2,672 | 2,625 | 2,611 | 2,583 | 2,525 | RCOA5310 |
| Total capital | 48,789 | 49,898 | 49,126 | 47,978 | 46,878 | 48,075 | RCOA3792 |
| Total risk-weighted assets | 218,563 | 210,519 | 206,983 | 205,812 | 203,042 | 198,593 | RCOAA223 |
| Average total assets for the leverage ratio | 311,643 | 315,981 | 314,422 | 308,629 | 298,549 | 296,563 | 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 | $27.2M | $236K | 0.87% | 0.11% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $31.2M | $6.4M | 20.52% | 2.88% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $59.1M | $35.6M | 60.29% | 16.05% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $5.0M | $5.1M | 101.59% | 2.29% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $182.1M | $160.1M | 87.93% | 72.12% | RC-R Part II, item 4.d, 5.d |
| All other assets | $10.4M | $9.7M | 93.13% | 4.35% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $4.9M | $4.9M | 100.00% | 2.20% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $800 | 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 | $222.0M | ties to item 31 ($222.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $222.0M | RCONB704 |
| Less: excess allowance for credit losses | $3.4M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $218.6M | 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 | 21.05% | 21.05% | 22.32% | 14.77% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 22.43% | 22.43% | 23.70% | 14.95% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 22.47% | 22.47% | 23.73% | 14.79% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 22.04% | 22.04% | 23.31% | 14.70% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 21.82% | 21.82% | 23.09% | 14.84% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 22.94% | 22.94% | 24.21% | 15.36% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 22.05% | 22.05% | 23.31% | 15.12% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 20.55% | 20.55% | 21.81% | 15.40% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 20.90% | 20.90% | 22.16% | 15.25% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 22.69% | 22.69% | 23.96% | 15.58% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 22.89% | 22.89% | 24.15% | 14.75% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 21.14% | 21.14% | 22.41% | 14.64% | 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 National Bank (this bank) | Risk-based | 21.05% | 21.05% | 22.32% | 14.77% | |
| Farmers & Merchants Bank | $308.7M | Risk-based | 17.02% | 17.02% | 17.87% | 12.73% |
| First State Bank | $308.8M | Risk-based | 17.14% | 17.14% | 18.08% | 10.08% |
| Bank of Montana | $308.6M | Risk-based | 35.70% | 35.70% | 36.22% | 8.89% |
| Prinsbank | $308.3M | Risk-based | 17.59% | 17.59% | 18.89% | 11.99% |
| Washington State Bank | $309.2M | Risk-based | 14.96% | 14.96% | 15.91% | 10.81% |
| The Pecos County State Bank | $309.4M | CBLR | NA | NA | NA | 11.57% |
| First National Bank of South Carolina | $309.7M | Risk-based | 24.80% | 24.80% | 26.01% | 12.42% |
| The Stock Exchange Bank | $309.7M | CBLR | NA | NA | NA | 18.02% |
| The First National Bank of Bellevue | $309.7M | CBLR | NA | NA | NA | 9.39% |
| Citizens Bank | $309.8M | CBLR | NA | NA | NA | 10.07% |
| Peer 25th percentile | 17.05% | 17.05% | 17.92% | 10.07% | ||
| Peer median | 17.36% | 17.36% | 18.48% | 11.19% | ||
| Peer 75th percentile | 22.99% | 22.99% | 24.23% | 12.31% | ||
| This bank's percentile | 67 | 67 | 67 | 90 |
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/2914727/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.