Ballston Spa National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.52% (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 Tier 1. The bank clears the requirement. Filed figure: 6.52% (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 12.52% +6.02 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 | $125.4M | 125,432 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.00B | 1,001,489 | RCOAA223 |
| Recomputed ratio | 12.52% | numerator / denominator | |
| Filed ratio | 12.52% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.02 pp | $60.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.52% +4.52 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 | $125.4M | 125,432 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.00B | 1,001,489 | RCOAA223 |
| Recomputed ratio | 12.52% | numerator / denominator | |
| Filed ratio | 12.52% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.52 pp | $45.3M | capital that could be lost first |
Total risk-based capital ratio 14.66% +4.66 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 | $146.8M | 146,799 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.00B | 1,001,489 | RCOAA223 |
| Recomputed ratio | 14.66% | numerator / denominator | |
| Filed ratio | 14.66% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.66 pp | $46.6M | capital that could be lost first |
Tier 1 leverage ratio 8.74% +3.74 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 | $125.4M | 125,432 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.43B | 1,434,778 | RCOAA224 |
| Recomputed ratio | 8.74% | numerator / denominator | |
| Filed ratio | 8.74% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.74 pp | $53.7M | 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 | 79,176 | 44,883 | 24,883 | 24,883 | 24,883 | 24,883 | RCOAP742 |
| Retained earnings | 52,141 | 53,085 | 52,906 | 51,994 | 52,459 | 51,102 | RCOAKW00 |
| Accumulated other comprehensive income | 76 | 143 | 614 | 266 | 66 | (208) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 131,393 | 98,111 | 78,403 | 77,143 | 77,408 | 75,777 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (5,961) | (1,329) | (1,800) | (1,453) | (1,252) | (958) | P859 - P840 |
| Common equity Tier 1 capital | 125,432 | 96,782 | 76,603 | 75,690 | 76,156 | 74,819 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 125,432 | 96,782 | 76,603 | 75,690 | 76,156 | 74,819 | RCOA8274 |
| Tier 2 capital | 21,367 | 8,986 | 8,841 | 8,739 | 8,582 | 8,616 | RCOA5311 |
| Allowance includable in Tier 2 capital | 12,526 | 8,986 | 8,841 | 8,739 | 8,582 | 8,616 | RCOA5310 |
| Total capital | 146,799 | 105,768 | 85,444 | 84,429 | 84,738 | 83,435 | RCOA3792 |
| Total risk-weighted assets | 1,001,489 | 718,825 | 720,589 | 709,131 | 704,238 | 689,155 | RCOAA223 |
| Average total assets for the leverage ratio | 1,434,778 | 908,840 | 906,218 | 905,402 | 879,017 | 879,245 | 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 | $93.2M | $3.3M | 3.54% | 0.33% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $116.0M | $19.8M | 17.07% | 1.98% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $497.1M | $257.8M | 51.85% | 25.72% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $10.7M | $16.0M | 150.00% | 1.60% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $1.3M | $1.5M | 113.68% | 0.15% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $600.6M | $597.3M | 99.46% | 59.60% | RC-R Part II, item 4.d, 5.d |
| All other assets | $63.7M | $67.0M | 105.27% | 6.69% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $16.9M | $15.7M | 92.77% | 1.56% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $125K | $25K | 20.00% | 0.00% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $23.8M | NA | 2.37% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $978.5M | ties to item 31 ($978.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $1.00B | RCONB704 |
| Less: excess allowance for credit losses | $721K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.00B | 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 | 12.52% | 12.52% | 14.66% | 8.74% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 13.46% | 13.46% | 14.71% | 10.65% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 10.63% | 10.63% | 11.86% | 8.45% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 10.67% | 10.67% | 11.91% | 8.36% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 10.81% | 10.81% | 12.03% | 8.66% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 10.86% | 10.86% | 12.11% | 8.51% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 10.78% | 10.78% | 12.03% | 8.41% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 10.22% | 10.22% | 11.48% | 8.12% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 10.26% | 10.26% | 11.51% | 8.08% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 10.23% | 10.23% | 11.48% | 8.14% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 10.68% | 10.68% | 11.93% | 7.98% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 10.52% | 10.52% | 11.77% | 7.97% | 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 |
|---|---|---|---|---|---|---|
| Ballston Spa National Bank (this bank) | Risk-based | 12.52% | 12.52% | 14.66% | 8.74% | |
| Southstar Bank, S.S.B. | $1.37B | CBLR | NA | NA | NA | 13.28% |
| Community Financial Services Bank | $1.37B | Risk-based | 13.52% | 13.52% | 14.77% | 10.33% |
| The Bank of New York Mellon Trust Company, N.A. | $1.37B | Risk-based | 283.37% | 283.37% | 284.22% | 63.50% |
| Truxton Trust Company | $1.37B | Risk-based | 14.02% | 14.02% | 14.92% | 9.27% |
| County National Bank | $1.36B | Risk-based | 11.01% | 11.01% | 12.16% | 9.34% |
| The City National Bank of Sulphur Springs | $1.37B | Risk-based | 13.75% | 13.75% | 15.00% | 9.78% |
| FM Bank and Trust | $1.36B | Risk-based | 10.42% | 10.42% | 11.67% | 8.62% |
| Texas Security Bank | $1.38B | Risk-based | 13.35% | 13.35% | 14.55% | 9.57% |
| First Bank of Alabama | $1.36B | Risk-based | 13.37% | 13.37% | 14.35% | 9.82% |
| Southpoint Bank | $1.36B | Risk-based | 8.91% | 8.91% | 10.18% | 6.86% |
| Peer 25th percentile | 11.01% | 11.01% | 12.16% | 9.28% | ||
| Peer median | 13.37% | 13.37% | 14.55% | 9.67% | ||
| Peer 75th percentile | 13.75% | 13.75% | 14.92% | 10.20% | ||
| This bank's percentile | 33 | 33 | 56 | 20 |
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/505/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.