U.S. Bank Trust Company, N.A.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 401.95% (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: 401.95% (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 409.95% +403.45 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 | $2.49B | 2,487,196 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $606.7M | 606,708 | RCOAA223 |
| Recomputed ratio | 409.95% | numerator / denominator | |
| Filed ratio | 409.95% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +403.45 pp | $2.45B | capital that could be lost first |
Tier 1 risk-based capital ratio 409.95% +401.95 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 | $2.49B | 2,487,196 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $606.7M | 606,708 | RCOAA223 |
| Recomputed ratio | 409.95% | numerator / denominator | |
| Filed ratio | 409.95% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +401.95 pp | $2.44B | capital that could be lost first |
Total risk-based capital ratio 409.95% +399.95 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 | $2.49B | 2,487,196 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $606.7M | 606,708 | RCOAA223 |
| Recomputed ratio | 409.95% | numerator / denominator | |
| Filed ratio | 409.95% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +399.95 pp | $2.43B | capital that could be lost first |
Tier 1 leverage ratio 98.64% +93.64 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 | $2.49B | 2,487,196 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.52B | 2,521,371 | RCOAA224 |
| Recomputed ratio | 98.64% | numerator / denominator | |
| Filed ratio | 98.64% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +93.64 pp | $2.36B | capital that could be lost first |
Supplementary leverage ratio 98.64%
Tier 1 capital over total leverage exposure, which adds off-balance-sheet exposures to on-balance-sheet assets. Filed by advanced-approaches and Category III banks.
| Tier 1 capital | $2.49B | 2,487,196 | RCOA8274 |
|---|---|---|---|
| Divided by total leverage exposure | $2.52B | 2,521,371 | RCOAH015 |
| Recomputed ratio | 98.64% | numerator / denominator | |
| Filed ratio | 98.64% | RCOAH036 |
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 | 1,171,835 | 1,171,835 | 1,171,835 | 1,171,835 | 1,171,835 | 1,171,835 | RCOAP742 |
| Retained earnings | 1,766,747 | 1,505,474 | 1,379,382 | 1,298,267 | 1,191,327 | 1,092,241 | RCOAKW00 |
| Accumulated other comprehensive income | (209) | (198) | (185) | (211) | (236) | (279) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 2,938,373 | 2,677,111 | 2,551,032 | 2,469,891 | 2,362,926 | 2,263,797 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (451,177) | (451,671) | (452,171) | (452,696) | (452,624) | (453,008) | P859 - P840 |
| Common equity Tier 1 capital | 2,487,196 | 2,225,440 | 2,098,861 | 2,017,195 | 1,910,302 | 1,810,789 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 2,487,196 | 2,225,440 | 2,098,861 | 2,017,195 | 1,910,302 | 1,810,789 | RCOA8274 |
| Tier 2 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOA5311 |
| Allowance includable in Tier 2 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOA5310 |
| Total capital | 2,487,196 | 2,225,440 | 2,098,861 | 2,017,195 | 1,910,302 | 1,810,789 | RCOA3792 |
| Total risk-weighted assets | 606,708 | 550,086 | 534,627 | 506,338 | 479,526 | 457,434 | RCOAA223 |
| Average total assets for the leverage ratio | 2,521,371 | 2,388,133 | 2,315,012 | 2,190,173 | 2,070,908 | 1,997,457 | RCOAA224 |
| Total leverage exposure | 2,521,371 | 2,388,133 | 2,315,012 | 2,190,173 | 2,070,908 | 1,997,457 | RCOAH015 |
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 | $2.47B | $494.8M | 20.00% | 81.56% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $5.0M | $0 | 0.00% | 0.00% | RC-R Part II, item 2.a, 2.b |
| All other assets | $154.8M | $111.9M | 72.27% | 18.44% | RC-R Part II, item 8 |
| Market risk and other approaches | NA | $200 | 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 | $606.7M | ties to item 31 ($606.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $606.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $606.7M | 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 | 409.95% | 409.95% | 409.95% | 98.64% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 404.56% | 404.56% | 404.56% | 93.19% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 392.58% | 392.58% | 392.58% | 90.66% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 398.39% | 398.39% | 398.39% | 92.10% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 398.37% | 398.37% | 398.37% | 92.24% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 395.86% | 395.86% | 395.86% | 90.65% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | NA | NA | NA | 90.39% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | NA | NA | NA | 90.90% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | NA | NA | NA | 89.18% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | NA | NA | NA | 84.69% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | NA | NA | NA | 94.17% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | NA | NA | NA | 85.70% | 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 |
|---|---|---|---|---|---|---|
| U.S. Bank Trust Company, N.A. (this bank) | Risk-based | 409.95% | 409.95% | 409.95% | 98.64% | |
| North American Savings Bank, FSB | $3.20B | Risk-based | 17.49% | 17.49% | 18.74% | 14.21% |
| First Citizens Community Bank | $3.19B | CBLR | NA | NA | NA | 9.64% |
| Exchange Bank | $3.19B | Risk-based | 18.98% | 18.98% | 20.23% | 12.64% |
| Academy Bank, N.A. | $3.23B | Risk-based | 17.02% | 17.02% | 18.27% | 14.35% |
| Bank of Greene | $3.18B | Risk-based | 15.85% | 15.85% | 17.10% | 9.88% |
| Unity Bank | $3.18B | Risk-based | 14.27% | 14.27% | 15.52% | 12.88% |
| Star Financial Bank | $3.23B | Risk-based | 14.27% | 14.27% | 15.21% | 10.33% |
| First National Bank | $3.18B | Risk-based | 13.05% | 13.05% | 14.18% | 9.20% |
| 1st Security Bank of Washington | $3.18B | Risk-based | 12.84% | 12.84% | 14.01% | 11.44% |
| Bank of Guam | $3.24B | Risk-based | 14.01% | 14.01% | 15.27% | 8.34% |
| Peer 25th percentile | 14.01% | 14.01% | 15.21% | 9.70% | ||
| Peer median | 14.27% | 14.27% | 15.52% | 10.88% | ||
| Peer 75th percentile | 17.02% | 17.02% | 18.27% | 12.82% | ||
| This bank's percentile | 100 | 100 | 100 | 100 |
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/2567123/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.