Bank 21: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.83% (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: 5.83% (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 12.58% +6.08 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 | $22.6M | 22,592 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $179.6M | 179,632 | RCOAA223 |
| Recomputed ratio | 12.58% | numerator / denominator | |
| Filed ratio | 12.58% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.08 pp | $10.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.58% +4.58 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 | $22.6M | 22,592 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $179.6M | 179,632 | RCOAA223 |
| Recomputed ratio | 12.58% | numerator / denominator | |
| Filed ratio | 12.58% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.58 pp | $8.2M | capital that could be lost first |
Total risk-based capital ratio 13.83% +3.83 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 | $24.8M | 24,839 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $179.6M | 179,632 | RCOAA223 |
| Recomputed ratio | 13.83% | numerator / denominator | |
| Filed ratio | 13.83% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.83 pp | $6.9M | capital that could be lost first |
Tier 1 leverage ratio 11.51% +6.51 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 | $22.6M | 22,592 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $196.2M | 196,224 | RCOAA224 |
| Recomputed ratio | 11.51% | numerator / denominator | |
| Filed ratio | 11.51% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.51 pp | $12.8M | 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 | 5,950 | 5,950 | 5,950 | 5,950 | 5,950 | 5,950 | RCOAP742 |
| Retained earnings | 16,692 | 16,449 | 15,524 | 14,744 | 14,056 | 13,662 | RCOAKW00 |
| Accumulated other comprehensive income | (64) | (73) | (68) | (98) | (142) | (129) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 22,578 | 22,326 | 21,406 | 20,596 | 19,864 | 19,483 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 14 | 23 | 18 | 48 | 92 | 79 | P859 - P840 |
| Common equity Tier 1 capital | 22,592 | 22,349 | 21,424 | 20,644 | 19,956 | 19,562 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 22,592 | 22,349 | 21,424 | 20,644 | 19,956 | 19,562 | RCOA8274 |
| Tier 2 capital | 2,247 | 2,184 | 2,191 | 2,180 | 2,060 | 1,947 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,247 | 2,184 | 2,191 | 2,180 | 2,060 | 1,947 | RCOA5310 |
| Total capital | 24,839 | 24,533 | 23,615 | 22,824 | 22,016 | 21,509 | RCOA3792 |
| Total risk-weighted assets | 179,632 | 174,535 | 175,129 | 174,295 | 164,648 | 155,530 | RCOAA223 |
| Average total assets for the leverage ratio | 196,224 | 192,619 | 193,197 | 189,880 | 176,961 | 173,312 | 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 | $10.6M | $328K | 3.09% | 0.18% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $2.2M | $1.0M | 45.44% | 0.56% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $74K | $15K | 20.00% | 0.01% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $52.8M | $32.2M | 61.04% | 17.93% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $91K | $136K | 150.00% | 0.08% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $129.9M | $128.0M | 98.57% | 71.20% | RC-R Part II, item 4.d, 5.d |
| All other assets | $8.7M | $8.2M | 93.32% | 4.54% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $9.9M | $9.9M | 100.00% | 5.50% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $500 | 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 | $179.8M | ties to item 31 ($179.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $179.8M | RCONB704 |
| Less: excess allowance for credit losses | $150K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $179.6M | 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 | 12.58% | 12.58% | 13.83% | 11.51% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.80% | 12.80% | 14.06% | 11.60% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.23% | 12.23% | 13.48% | 11.09% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.84% | 11.84% | 13.10% | 10.87% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.12% | 12.12% | 13.37% | 11.28% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.58% | 12.58% | 13.83% | 11.29% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.27% | 12.27% | 13.53% | 10.74% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 11.67% | 11.67% | 12.92% | 10.37% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.04% | 12.04% | 13.29% | 10.19% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.99% | 11.99% | 13.25% | 10.24% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.65% | 11.65% | 12.90% | 10.45% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.12% | 12.12% | 13.37% | 10.45% | 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 |
|---|---|---|---|---|---|---|
| Bank 21 (this bank) | Risk-based | 12.58% | 12.58% | 13.83% | 11.51% | |
| Oklahoma Bank and Trust Company | $202.3M | Risk-based | 40.55% | 40.55% | 41.82% | 14.05% |
| Mountain Valley Bank, N.A. | $201.9M | CBLR | NA | NA | NA | 13.65% |
| Lone Star Bank | $202.3M | CBLR | NA | NA | NA | 12.65% |
| Verus Bank of Commerce | $202.4M | CBLR | NA | NA | NA | 18.46% |
| First Community Bank and Trust | $201.7M | CBLR | NA | NA | NA | 13.47% |
| Central Bank and Trust | $202.5M | Risk-based | 17.17% | 17.17% | 17.97% | 8.56% |
| Buffalo Federal Bank | $202.6M | CBLR | NA | NA | NA | 10.38% |
| Iowa Falls State Bank | $201.5M | Risk-based | 12.37% | 12.37% | 13.19% | 8.64% |
| Minden Exchange Bank & Trust Company | $201.4M | CBLR | NA | NA | NA | 19.84% |
| The Citizens Bank of Cochran | $201.4M | Risk-based | 21.00% | 21.00% | 22.26% | 14.76% |
| Peer 25th percentile | 15.97% | 15.97% | 16.78% | 10.95% | ||
| Peer median | 19.09% | 19.09% | 20.12% | 13.56% | ||
| Peer 75th percentile | 25.89% | 25.89% | 27.15% | 14.58% | ||
| This bank's percentile | 25 | 25 | 25 | 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/634544/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.