U.S. Bank Trust N.A. SD: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 475.07% (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: 475.07% (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 483.07% +476.57 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 | $191.3M | 191,317 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $39.6M | 39,604 | RCOAA223 |
| Recomputed ratio | 483.07% | numerator / denominator | |
| Filed ratio | 483.07% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +476.57 pp | $188.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 483.07% +475.07 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 | $191.3M | 191,317 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $39.6M | 39,604 | RCOAA223 |
| Recomputed ratio | 483.07% | numerator / denominator | |
| Filed ratio | 483.07% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +475.07 pp | $188.1M | capital that could be lost first |
Total risk-based capital ratio 483.07% +473.07 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 | $191.3M | 191,317 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $39.6M | 39,604 | RCOAA223 |
| Recomputed ratio | 483.07% | numerator / denominator | |
| Filed ratio | 483.07% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +473.07 pp | $187.4M | capital that could be lost first |
Tier 1 leverage ratio 100.58% +95.58 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 | $191.3M | 191,317 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $190.2M | 190,218 | RCOAA224 |
| Recomputed ratio | 100.58% | numerator / denominator | |
| Filed ratio | 100.58% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +95.58 pp | $181.8M | capital that could be lost first |
Supplementary leverage ratio 100.58%
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 | $191.3M | 191,317 | RCOA8274 |
|---|---|---|---|
| Divided by total leverage exposure | $190.2M | 190,218 | RCOAH015 |
| Recomputed ratio | 100.58% | numerator / denominator | |
| Filed ratio | 100.58% | 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 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | RCOAP742 |
| Retained earnings | 181,317 | 177,118 | 173,377 | 168,806 | 164,285 | 160,164 | RCOAKW00 |
| Accumulated other comprehensive income | 0 | 0 | 0 | 0 | 0 | 0 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 191,317 | 187,118 | 183,377 | 178,806 | 174,285 | 170,164 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 0 | 0 | 0 | 0 | 0 | 0 | P859 - P840 |
| Common equity Tier 1 capital | 191,317 | 187,118 | 183,377 | 178,806 | 174,285 | 170,164 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 191,317 | 187,118 | 183,377 | 178,806 | 174,285 | 170,164 | 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 | 191,317 | 187,118 | 183,377 | 178,806 | 174,285 | 170,164 | RCOA3792 |
| Total risk-weighted assets | 39,604 | 39,379 | 38,457 | 37,302 | 36,229 | 35,884 | RCOAA223 |
| Average total assets for the leverage ratio | 190,218 | 187,329 | 182,681 | 177,921 | 173,638 | 169,958 | RCOAA224 |
| Total leverage exposure | 190,218 | 187,329 | 182,681 | 177,921 | 173,638 | 169,958 | 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 | $189.1M | $37.8M | 20.00% | 95.47% | RC-R Part II, item 1 |
| All other assets | $2.6M | $1.8M | 68.97% | 4.53% | RC-R Part II, item 8 |
| Market risk and other approaches | NA | $400 | 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 | $39.6M | ties to item 31 ($39.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $39.6M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $39.6M | 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 | 483.07% | 483.07% | 483.07% | 100.58% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 475.17% | 475.17% | 475.17% | 99.89% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 476.84% | 476.84% | 476.84% | 100.38% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 479.35% | 479.35% | 479.35% | 100.50% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 481.06% | 481.06% | 481.06% | 100.37% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 474.21% | 474.21% | 474.21% | 100.12% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | NA | NA | NA | NA | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | NA | NA | NA | NA | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | NA | NA | NA | NA | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | NA | NA | NA | NA | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | NA | NA | NA | NA | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | NA | NA | NA | NA | 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 |
|---|---|---|---|---|---|---|
| U.S. Bank Trust N.A. SD (this bank) | Risk-based | 483.07% | 483.07% | 483.07% | 100.58% | |
| Farmers Trust and Savings Bank | $191.6M | CBLR | NA | NA | NA | 23.08% |
| Garden Plain State Bank | $191.5M | Risk-based | 25.80% | 25.80% | 26.63% | 15.24% |
| Bankpacific, Ltd. | $191.9M | Risk-based | 26.81% | 26.81% | 27.94% | 11.91% |
| The First National Bank and Trust Company of Miami | $191.4M | CBLR | NA | NA | NA | 13.42% |
| CBL State Savings Bank | $191.3M | CBLR | NA | NA | NA | 15.93% |
| Independence Bank | $191.2M | CBLR | NA | NA | NA | 14.46% |
| Texas Advantage Community Bank, N.A. | $192.1M | Risk-based | 24.87% | 24.87% | 25.94% | 11.33% |
| Bristol Morgan Bank | $191.2M | Risk-based | 13.78% | 13.78% | 15.03% | 10.25% |
| South Central State Bank | $192.1M | Risk-based | 15.11% | 15.11% | 15.78% | 15.15% |
| Pioneer Community Bank, Inc. | $191.1M | CBLR | NA | NA | NA | 13.58% |
| Peer 25th percentile | 15.11% | 15.11% | 15.78% | 12.29% | ||
| Peer median | 24.87% | 24.87% | 25.94% | 14.02% | ||
| Peer 75th percentile | 25.80% | 25.80% | 26.63% | 15.22% | ||
| 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/2667920/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.