Bank Five Nine: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.78% (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: 4.78% (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 12.13% +5.63 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 | $254.6M | 254,595 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.10B | 2,099,587 | RCOAA223 |
| Recomputed ratio | 12.13% | numerator / denominator | |
| Filed ratio | 12.13% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.63 pp | $118.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.13% +4.13 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 | $254.6M | 254,595 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.10B | 2,099,587 | RCOAA223 |
| Recomputed ratio | 12.13% | numerator / denominator | |
| Filed ratio | 12.13% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.13 pp | $86.6M | capital that could be lost first |
Total risk-based capital ratio 12.78% +2.78 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 | $268.2M | 268,225 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.10B | 2,099,587 | RCOAA223 |
| Recomputed ratio | 12.78% | numerator / denominator | |
| Filed ratio | 12.78% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.78 pp | $58.3M | capital that could be lost first |
Tier 1 leverage ratio 9.77% +4.77 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 | $254.6M | 254,595 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.61B | 2,605,838 | RCOAA224 |
| Recomputed ratio | 9.77% | numerator / denominator | |
| Filed ratio | 9.77% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.77 pp | $124.3M | 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 | 61,779 | 61,779 | 61,779 | 61,779 | 37,779 | 37,779 | RCOAP742 |
| Retained earnings | 195,576 | 189,182 | 182,290 | 178,838 | 173,332 | 167,329 | RCOAKW00 |
| Accumulated other comprehensive income | (14,570) | (14,071) | (13,334) | (14,404) | (15,726) | (17,000) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 242,785 | 236,890 | 230,735 | 226,213 | 195,385 | 188,108 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 11,810 | 11,328 | 10,587 | 11,637 | 12,956 | 14,258 | P859 - P840 |
| Common equity Tier 1 capital | 254,595 | 248,218 | 241,322 | 237,850 | 208,341 | 202,366 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 254,595 | 248,218 | 241,322 | 237,850 | 208,341 | 202,366 | RCOA8274 |
| Tier 2 capital | 13,630 | 12,017 | 11,132 | 10,301 | 9,607 | 9,259 | RCOA5311 |
| Allowance includable in Tier 2 capital | 13,630 | 12,017 | 11,132 | 10,301 | 9,607 | 9,259 | RCOA5310 |
| Total capital | 268,225 | 260,235 | 252,454 | 248,151 | 217,948 | 211,625 | RCOA3792 |
| Total risk-weighted assets | 2,099,587 | 2,065,069 | 2,023,454 | 1,977,284 | 1,911,755 | 1,908,982 | RCOAA223 |
| Average total assets for the leverage ratio | 2,605,838 | 2,638,030 | 2,655,698 | 2,602,315 | 2,501,701 | 2,385,875 | 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 | $35.5M | $3.7M | 10.49% | 0.18% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $356.6M | $43.8M | 12.29% | 2.09% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $8.3M | $1.7M | 20.00% | 0.08% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $361.6M | $181.4M | 50.16% | 8.64% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $38.4M | $38.2M | 99.54% | 1.82% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.66B | $1.56B | 94.27% | 74.31% | RC-R Part II, item 4.d, 5.d |
| All other assets | $104.7M | $113.7M | 108.61% | 5.42% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $64.6M | $61.4M | 95.05% | 2.93% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $95.4M | NA | 4.54% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $2.00B | ties to item 31 ($2.00B) |
|---|---|---|
| Risk-weighted assets before deductions | $2.10B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $2.10B | 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 | 12.13% | 12.13% | 12.78% | 9.77% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 12.02% | 12.02% | 12.60% | 9.41% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 11.93% | 11.93% | 12.48% | 9.09% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 12.03% | 12.03% | 12.55% | 9.14% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 10.90% | 10.90% | 11.40% | 8.33% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 10.60% | 10.60% | 11.09% | 8.48% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 10.45% | 10.45% | 10.93% | 8.66% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 10.44% | 10.44% | 10.94% | 8.89% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 10.81% | 10.81% | 11.34% | 9.05% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 11.55% | 11.55% | 12.12% | 9.16% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 10.87% | 10.87% | 11.41% | 9.47% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 11.52% | 11.52% | 12.10% | 9.94% | 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 |
|---|---|---|---|---|---|---|
| Bank Five Nine (this bank) | Risk-based | 12.13% | 12.13% | 12.78% | 9.77% | |
| Community National Bank & Trust | $2.53B | Risk-based | 13.04% | 13.04% | 14.24% | 8.97% |
| American National Bank & Trust | $2.54B | Risk-based | 12.66% | 12.66% | 13.77% | 10.18% |
| Community National Bank | $2.54B | Risk-based | 17.14% | 17.14% | 18.39% | 12.68% |
| South Shore Bank | $2.52B | Risk-based | 13.87% | 13.87% | 14.77% | 10.10% |
| Horizon Bank, SSB | $2.55B | Risk-based | 11.99% | 11.99% | 13.24% | 8.95% |
| Schaumburg Bank & Trust Company, N.A. | $2.56B | Risk-based | 11.07% | 11.07% | 11.62% | 9.36% |
| United Business Bank | $2.56B | Risk-based | 13.76% | 13.76% | 14.87% | 11.66% |
| United Bank of Iowa | $2.50B | CBLR | NA | NA | NA | 10.34% |
| Peer 25th percentile | 12.33% | 12.33% | 13.50% | 9.26% | ||
| Peer median | 13.04% | 13.04% | 14.24% | 10.14% | ||
| Peer 75th percentile | 13.82% | 13.82% | 14.82% | 10.67% | ||
| This bank's percentile | 29 | 29 | 14 | 38 |
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/806846/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.