Equity to assets: Equity to assets is total equity capital as a share of total assets, with no regulatory adjustments applied.
How it is calculated
Total equity capital from Schedule RC divided by total assets, at the period end.
Formula
Equity to assets = total equity capital / total assets
What banks reported in Q2 2026
Across every bank that filed for Q2 2026, the median equity to assets was 10.56%, with the middle half between 9.06% and 12.73%. The right comparison is almost always the row for the bank’s own size rather than the industry line.
| Bank size (total assets) | Bottom quartile | Median | Top quartile |
|---|---|---|---|
| Under $100M | 9.82% | 12.10% | 15.73% |
| $100M - $300M | 8.92% | 10.59% | 13.07% |
| $300M - $1B | 8.87% | 10.20% | 12.06% |
| $1B - $3B | 9.09% | 10.20% | 11.80% |
| $3B - $10B | 9.40% | 10.92% | 12.27% |
| $10B - $100B | 9.86% | 11.60% | 13.07% |
| Over $100B | 8.18% | 9.72% | 11.56% |
Source: BankingLens, computed from FFIEC call reports for the quarter ending June 30, 2026. Quartiles are calculated across the full population of filing banks in each size band, not sampled. Non-insured non-deposit trust companies are left out of every statistic: they take no deposits and make no loans, so a margin or a funding cost computed for them has no meaning.
How to read it
This is the unadjusted version of the tier 1 leverage ratio, and it is the one that moves with unrealized securities losses, because accumulated other comprehensive income sits inside equity. The gap between the two ratios at a given bank is essentially the securities book, and it is worth understanding before reading either number as strength.
The common mistake. Expecting it to match the regulatory ratio. Most banks have elected to leave AOCI out of regulatory capital, so the two are supposed to differ, and the size of the difference is the useful signal rather than an error.
Go deeper
- Unrealized losses and AOCI
- What is a good tier 1 leverage ratio?
- BankingLens pricing and what a subscription adds: percentile rank against the bank’s own FFIEC peer group, fourteen quarters of trend, and the flags an examiner reaches for first.
See also. AOCI, Tier 1 capital, Tier 1 leverage ratio, Available for sale.
Every figure on this page is computed from FFIEC call reports for the quarter ending June 30, 2026 and is not modeled, estimated or sampled. This page is generated by _tools/seo/build_glossary.mjs and carries no figure that was typed in. See our methodology and disclaimer. Definitions are general guidance, not regulatory or investment advice.