West Union Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.08% (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: 7.08% (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 13.99% +7.49 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 | $27.0M | 26,951 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $192.7M | 192,693 | RCOAA223 |
| Recomputed ratio | 13.99% | numerator / denominator | |
| Filed ratio | 13.99% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.49 pp | $14.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.99% +5.99 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 | $27.0M | 26,951 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $192.7M | 192,693 | RCOAA223 |
| Recomputed ratio | 13.99% | numerator / denominator | |
| Filed ratio | 13.99% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.99 pp | $11.5M | capital that could be lost first |
Total risk-based capital ratio 15.08% +5.08 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 | $29.1M | 29,055 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $192.7M | 192,693 | RCOAA223 |
| Recomputed ratio | 15.08% | numerator / denominator | |
| Filed ratio | 15.08% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.08 pp | $9.8M | capital that could be lost first |
Tier 1 leverage ratio 8.73% +3.73 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 | $27.0M | 26,951 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $308.5M | 308,542 | RCOAA224 |
| Recomputed ratio | 8.73% | numerator / denominator | |
| Filed ratio | 8.73% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.73 pp | $11.5M | 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 | 550 | 550 | 550 | 550 | 550 | 550 | RCOAP742 |
| Retained earnings | 26,401 | 25,644 | 24,852 | 25,088 | 24,420 | 23,446 | RCOAKW00 |
| Accumulated other comprehensive income | (7,093) | (6,474) | (6,302) | (7,148) | (10,171) | (9,187) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 19,858 | 19,720 | 19,100 | 18,490 | 14,799 | 14,809 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 7,093 | 6,474 | 6,302 | 7,148 | 10,171 | 9,187 | P859 - P840 |
| Common equity Tier 1 capital | 26,951 | 26,194 | 25,402 | 25,638 | 24,970 | 23,996 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 26,951 | 26,194 | 25,402 | 25,638 | 24,970 | 23,996 | RCOA8274 |
| Tier 2 capital | 2,104 | 1,937 | 1,811 | 1,798 | 1,793 | 1,731 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,104 | 1,937 | 1,811 | 1,798 | 1,793 | 1,731 | RCOA5310 |
| Total capital | 29,055 | 28,131 | 27,213 | 27,436 | 26,763 | 25,727 | RCOA3792 |
| Total risk-weighted assets | 192,693 | 184,895 | 181,999 | 176,623 | 178,828 | 170,064 | RCOAA223 |
| Average total assets for the leverage ratio | 308,542 | 308,318 | 310,090 | 303,497 | 304,763 | 292,688 | 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 | $6.2M | $716K | 11.57% | 0.37% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $138.3M | $31.4M | 22.70% | 16.29% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $6.5M | $1.3M | 20.72% | 0.70% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $34.5M | $18.9M | 54.91% | 9.82% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $2.9M | $4.4M | 150.00% | 2.26% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $89K | $134K | 150.00% | 0.07% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $118.1M | $117.7M | 99.61% | 61.06% | RC-R Part II, item 4.d, 5.d |
| All other assets | $11.9M | $11.3M | 95.15% | 5.86% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $5.0M | $4.9M | 97.59% | 2.52% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2.0M | NA | 1.04% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $190.7M | ties to item 31 ($190.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $192.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $192.7M | 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 | 13.99% | 13.99% | 15.08% | 8.73% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.17% | 14.17% | 15.21% | 8.50% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.96% | 13.96% | 14.95% | 8.19% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.52% | 14.52% | 15.53% | 8.45% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.96% | 13.96% | 14.97% | 8.19% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.11% | 14.11% | 15.13% | 8.20% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.79% | 13.79% | 14.82% | 8.15% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.38% | 14.38% | 15.44% | 8.51% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.19% | 14.19% | 15.26% | 8.50% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.47% | 14.47% | 15.51% | 8.36% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.76% | 14.76% | 15.75% | 8.23% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.64% | 15.64% | 16.64% | 8.66% | 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 |
|---|---|---|---|---|---|---|
| West Union Bank (this bank) | Risk-based | 13.99% | 13.99% | 15.08% | 8.73% | |
| Monterey County Bank | $300.4M | CBLR | NA | NA | NA | 8.38% |
| Flanagan State Bank | $300.3M | Risk-based | 12.80% | 12.80% | 13.60% | 9.59% |
| Peshtigo National Bank | $300.0M | Risk-based | 14.06% | 14.06% | 15.27% | 8.99% |
| Llano National Bank | $301.1M | CBLR | NA | NA | NA | 13.11% |
| Collins State Bank | $301.2M | Risk-based | 10.33% | 10.33% | 11.07% | 8.73% |
| Freedom Bank | $301.2M | CBLR | NA | NA | NA | 12.15% |
| The Citizens Bank of Winfield | $301.3M | CBLR | NA | NA | NA | 17.51% |
| The Tri-County Bank | $299.3M | CBLR | NA | NA | NA | 8.45% |
| DLP Bank | $301.4M | CBLR | NA | NA | NA | 15.32% |
| Durden Banking Company, Incorporated | $299.2M | Risk-based | 21.55% | 21.55% | 22.80% | 16.24% |
| Peer 25th percentile | 12.18% | 12.18% | 12.97% | 8.79% | ||
| Peer median | 13.43% | 13.43% | 14.44% | 10.87% | ||
| Peer 75th percentile | 15.93% | 15.93% | 17.15% | 14.77% | ||
| This bank's percentile | 50 | 50 | 50 | 30 |
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/22730/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.