The Bank and Trust, SSB: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.40% (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: 10.40% (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 17.15% +10.65 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 | $58.5M | 58,540 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $341.3M | 341,306 | RCOAA223 |
| Recomputed ratio | 17.15% | numerator / denominator | |
| Filed ratio | 17.15% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.65 pp | $36.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.15% +9.15 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 | $58.5M | 58,540 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $341.3M | 341,306 | RCOAA223 |
| Recomputed ratio | 17.15% | numerator / denominator | |
| Filed ratio | 17.15% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.15 pp | $31.2M | capital that could be lost first |
Total risk-based capital ratio 18.40% +8.40 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 | $62.8M | 62,811 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $341.3M | 341,306 | RCOAA223 |
| Recomputed ratio | 18.40% | numerator / denominator | |
| Filed ratio | 18.40% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.40 pp | $28.7M | capital that could be lost first |
Tier 1 leverage ratio 9.96% +4.96 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 | $58.5M | 58,540 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $587.5M | 587,503 | RCOAA224 |
| Recomputed ratio | 9.96% | numerator / denominator | |
| Filed ratio | 9.96% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.96 pp | $29.2M | 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 | 23,917 | 23,917 | 23,917 | 23,917 | 23,917 | 23,917 | RCOAP742 |
| Retained earnings | 37,096 | 36,359 | 35,783 | 35,035 | 34,587 | 33,921 | RCOAKW00 |
| Accumulated other comprehensive income | (10,859) | (10,956) | (10,450) | (10,972) | (14,246) | (14,159) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 50,154 | 49,320 | 49,250 | 47,980 | 44,258 | 43,679 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 8,386 | 8,483 | 7,977 | 8,499 | 11,773 | 11,686 | P859 - P840 |
| Common equity Tier 1 capital | 58,540 | 57,803 | 57,227 | 56,479 | 56,031 | 55,365 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 58,540 | 57,803 | 57,227 | 56,479 | 56,031 | 55,365 | RCOA8274 |
| Tier 2 capital | 4,271 | 4,171 | 4,046 | 3,964 | 3,909 | 3,836 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,271 | 4,171 | 4,046 | 3,964 | 3,909 | 3,836 | RCOA5310 |
| Total capital | 62,811 | 61,974 | 61,273 | 60,443 | 59,940 | 59,201 | RCOA3792 |
| Total risk-weighted assets | 341,306 | 333,380 | 323,328 | 316,774 | 312,413 | 306,497 | RCOAA223 |
| Average total assets for the leverage ratio | 587,503 | 580,881 | 595,371 | 576,707 | 568,878 | 561,479 | 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 | $21.7M | $1.1M | 5.03% | 0.32% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $143.7M | $22.5M | 15.69% | 6.60% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $217.0M | $110.7M | 51.01% | 32.40% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $180.5M | $169.5M | 93.88% | 49.61% | RC-R Part II, item 4.d, 5.d |
| All other assets | $33.2M | $31.6M | 95.10% | 9.24% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $5.8M | $5.8M | 98.97% | 1.68% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $491K | NA | 0.14% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $341.2M | ties to item 31 ($341.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $341.7M | RCONB704 |
| Less: excess allowance for credit losses | $375K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $341.3M | 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 | 17.15% | 17.15% | 18.40% | 9.96% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 17.34% | 17.34% | 18.59% | 9.95% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 17.70% | 17.70% | 18.95% | 9.61% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 17.83% | 17.83% | 19.08% | 9.79% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 17.93% | 17.93% | 19.19% | 9.85% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 18.06% | 18.06% | 19.32% | 9.86% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 17.89% | 17.89% | 19.14% | 9.74% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 17.12% | 17.12% | 18.37% | 10.18% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 17.63% | 17.63% | 18.88% | 9.86% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 17.66% | 17.66% | 18.91% | 9.82% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 17.31% | 17.31% | 18.56% | 9.52% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 17.55% | 17.55% | 18.80% | 9.52% | 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 |
|---|---|---|---|---|---|---|
| The Bank and Trust, SSB (this bank) | Risk-based | 17.15% | 17.15% | 18.40% | 9.96% | |
| WNB Financial, N.A. | $583.7M | CBLR | NA | NA | NA | 10.31% |
| Premierbank | $583.9M | Risk-based | 12.54% | 12.54% | 13.68% | 9.80% |
| Lumbee Guaranty Bank | $583.5M | CBLR | NA | NA | NA | 10.71% |
| First National Bank of Huntsville | $584.9M | CBLR | NA | NA | NA | 13.29% |
| Washington Savings Bank | $585.3M | Risk-based | 19.02% | 19.02% | 19.92% | 12.07% |
| First Kentucky Bank, Inc. | $585.6M | Risk-based | 13.78% | 13.78% | 15.01% | 9.35% |
| Bank of the Valley | $581.9M | Risk-based | 11.56% | 11.56% | 12.81% | 9.87% |
| The Peoples Bank | $581.8M | Risk-based | 20.58% | 20.58% | 21.72% | 10.25% |
| Freedom Bank | $585.7M | Risk-based | 14.14% | 14.14% | 15.39% | 12.62% |
| Deutsche Bank National Trust Company | $585.8M | CBLR | NA | NA | NA | 52.83% |
| Peer 25th percentile | 12.85% | 12.85% | 14.01% | 9.97% | ||
| Peer median | 13.96% | 13.96% | 15.20% | 10.51% | ||
| Peer 75th percentile | 17.80% | 17.80% | 18.79% | 12.48% | ||
| This bank's percentile | 67 | 67 | 67 | 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/623454/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.