Bank of Bearden: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 13.10% (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: 13.10% (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 20.07% +13.57 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 | $7.7M | 7,725 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $38.5M | 38,483 | RCOAA223 |
| Recomputed ratio | 20.07% | numerator / denominator | |
| Filed ratio | 20.07% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +13.57 pp | $5.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 20.07% +12.07 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 | $7.7M | 7,725 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $38.5M | 38,483 | RCOAA223 |
| Recomputed ratio | 20.07% | numerator / denominator | |
| Filed ratio | 20.07% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +12.07 pp | $4.6M | capital that could be lost first |
Total risk-based capital ratio 21.10% +11.10 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 | $8.1M | 8,119 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $38.5M | 38,483 | RCOAA223 |
| Recomputed ratio | 21.10% | numerator / denominator | |
| Filed ratio | 21.10% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +11.10 pp | $4.3M | capital that could be lost first |
Tier 1 leverage ratio 11.29% +6.29 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 | $7.7M | 7,725 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $68.4M | 68,446 | RCOAA224 |
| Recomputed ratio | 11.29% | numerator / denominator | |
| Filed ratio | 11.29% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.29 pp | $4.3M | 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 | 1,388 | 1,388 | 1,388 | 1,388 | 1,388 | 1,388 | RCOAP742 |
| Retained earnings | 6,337 | 6,313 | 6,136 | 6,371 | 6,195 | 6,053 | RCOAKW00 |
| Accumulated other comprehensive income | (1,160) | (1,025) | (965) | (968) | (1,240) | (1,212) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 6,565 | 6,676 | 6,559 | 6,791 | 6,343 | 6,229 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,160 | 1,025 | 965 | 968 | 1,240 | 1,212 | P859 - P840 |
| Common equity Tier 1 capital | 7,725 | 7,701 | 7,524 | 7,759 | 7,583 | 7,441 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 7,725 | 7,701 | 7,524 | 7,759 | 7,583 | 7,441 | RCOA8274 |
| Tier 2 capital | 394 | NA | NA | 392 | NA | NA | RCOA5311 |
| Allowance includable in Tier 2 capital | 394 | NA | NA | 392 | NA | NA | RCOA5310 |
| Total capital | 8,119 | NA | NA | 8,151 | NA | NA | RCOA3792 |
| Total risk-weighted assets | 38,483 | NA | NA | 35,756 | NA | NA | RCOAA223 |
| Average total assets for the leverage ratio | 68,446 | 60,240 | 54,912 | 59,139 | 61,891 | 59,372 | 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 | $5.3M | $1.1M | 20.00% | 2.75% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $23.5M | $8.0M | 33.90% | 20.66% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $8.6M | $1.7M | 20.00% | 4.48% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $7.6M | $3.8M | 50.00% | 9.91% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $23.4M | $23.4M | 100.00% | 60.90% | RC-R Part II, item 4.d, 5.d |
| All other assets | $499K | $499K | 100.00% | 1.30% | RC-R Part II, item 8 |
| 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 | $38.5M | ties to item 31 ($38.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $38.5M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $38.5M | 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 | 20.07% | 20.07% | 21.10% | 11.29% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | CBLR | NA | NA | NA | 12.78% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | CBLR | NA | NA | NA | 13.70% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 21.70% | 21.70% | 22.80% | 13.12% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | CBLR | NA | NA | NA | 12.25% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | CBLR | NA | NA | NA | 12.53% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | CBLR | NA | NA | NA | 12.47% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | CBLR | NA | NA | NA | 11.43% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 19.50% | 19.50% | 20.47% | 10.81% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 19.33% | 19.33% | 20.31% | 11.27% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | CBLR | NA | NA | NA | 10.62% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | CBLR | NA | NA | NA | 9.36% | 20.70% | 20.70% | 21.86% | 12.73% |
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 of Bearden (this bank) | Risk-based | 20.07% | 20.07% | 21.10% | 11.29% | |
| The Bank of Houston | $67.4M | CBLR | NA | NA | NA | 14.14% |
| Jackson Parish Bank | $67.3M | CBLR | NA | NA | NA | 20.77% |
| Homewood Federal Savings Bank | $67.3M | Risk-based | 38.05% | 38.05% | 39.15% | 26.12% |
| Community Bank of Oklahoma | $67.3M | CBLR | NA | NA | NA | 12.10% |
| Farmers & Traders Bank of Campton | $67.2M | Risk-based | 12.76% | 12.76% | 13.65% | 9.24% |
| The Lauderdale County Bank | $67.5M | CBLR | NA | NA | NA | 11.54% |
| The Port Austin State Bank | $67.8M | CBLR | NA | NA | NA | 18.44% |
| Farmers State Bank | $66.9M | Risk-based | 14.32% | 14.32% | 15.41% | 8.18% |
| First Federal Bank Littlefield, Texas, SSB | $67.9M | CBLR | NA | NA | NA | 17.40% |
| Abbeville Building and Loan, a State Chartered Savings Bank | $67.9M | Risk-based | 39.68% | 39.68% | 40.48% | 29.43% |
| Peer 25th percentile | 13.93% | 13.93% | 14.97% | 11.68% | ||
| Peer median | 26.19% | 26.19% | 27.28% | 15.77% | ||
| Peer 75th percentile | 38.46% | 38.46% | 39.48% | 20.19% | ||
| This bank's percentile | 50 | 50 | 50 | 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/311144/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.