The Bank of Bennington: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 12.02% (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: 12.02% (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 18.77% +12.27 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 | $74.6M | 74,635 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $397.6M | 397,639 | RCOAA223 |
| Recomputed ratio | 18.77% | numerator / denominator | |
| Filed ratio | 18.77% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +12.27 pp | $48.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 18.77% +10.77 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 | $74.6M | 74,635 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $397.6M | 397,639 | RCOAA223 |
| Recomputed ratio | 18.77% | numerator / denominator | |
| Filed ratio | 18.77% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +10.77 pp | $42.8M | capital that could be lost first |
Total risk-based capital ratio 20.02% +10.02 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 | $79.6M | 79,617 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $397.6M | 397,639 | RCOAA223 |
| Recomputed ratio | 20.02% | numerator / denominator | |
| Filed ratio | 20.02% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +10.02 pp | $39.9M | capital that could be lost first |
Tier 1 leverage ratio 11.43% +6.43 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 | $74.6M | 74,635 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $652.9M | 652,854 | RCOAA224 |
| Recomputed ratio | 11.43% | numerator / denominator | |
| Filed ratio | 11.43% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.43 pp | $42.0M | 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 | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP742 |
| Retained earnings | 74,635 | 73,196 | 71,892 | 69,916 | 68,725 | 67,645 | RCOAKW00 |
| Accumulated other comprehensive income | (3,460) | (3,359) | (3,421) | (3,966) | (4,300) | (4,779) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 71,175 | 69,837 | 68,471 | 65,950 | 64,425 | 62,866 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,460 | 3,359 | 3,421 | 3,966 | 4,300 | 4,779 | P859 - P840 |
| Common equity Tier 1 capital | 74,635 | 73,196 | 71,892 | 69,916 | 68,725 | 67,645 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 74,635 | 73,196 | 71,892 | 69,916 | 68,725 | 67,645 | RCOA8274 |
| Tier 2 capital | 4,982 | 4,679 | 4,644 | 4,686 | 4,592 | 4,480 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,982 | 4,679 | 4,644 | 4,686 | 4,592 | 4,480 | RCOA5310 |
| Total capital | 79,617 | 77,875 | 76,536 | 74,602 | 73,317 | 72,125 | RCOA3792 |
| Total risk-weighted assets | 397,639 | 373,171 | 370,332 | 373,946 | 366,328 | 357,298 | RCOAA223 |
| Average total assets for the leverage ratio | 652,854 | 642,311 | 642,400 | 630,433 | 617,423 | 595,381 | 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 | $21.6M | $498K | 2.31% | 0.12% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $110.8M | $20.9M | 18.87% | 5.24% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $405.5M | $216.0M | 53.26% | 54.18% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.1M | $1.6M | 150.00% | 0.41% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $106.4M | $106.4M | 100.00% | 26.69% | RC-R Part II, item 4.d, 5.d |
| All other assets | $19.9M | $19.9M | 100.08% | 4.99% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $15.9M | $15.9M | 100.00% | 3.98% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $17.5M | NA | 4.38% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $381.2M | does not tie to item 31 ($395.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $398.6M | RCONB704 |
| Less: excess allowance for credit losses | $985K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $397.6M | 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 | 18.77% | 18.77% | 20.02% | 11.43% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 19.61% | 19.61% | 20.87% | 11.40% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 19.41% | 19.41% | 20.67% | 11.19% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 18.70% | 18.70% | 19.95% | 11.09% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 18.76% | 18.76% | 20.01% | 11.13% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 18.93% | 18.93% | 20.19% | 11.36% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 18.96% | 18.96% | 20.21% | 11.28% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 19.43% | 19.43% | 20.68% | 11.79% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 19.54% | 19.54% | 20.79% | 11.61% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 19.69% | 19.69% | 20.94% | 11.46% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 19.46% | 19.46% | 20.72% | 11.46% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 18.81% | 18.81% | 20.06% | 11.25% | 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 of Bennington (this bank) | Risk-based | 18.77% | 18.77% | 20.02% | 11.43% | |
| CCB Community Bank | $661.9M | CBLR | NA | NA | NA | 10.53% |
| Carroll Bank and Trust | $662.1M | Risk-based | 11.88% | 11.88% | 12.78% | 8.25% |
| Abbybank | $662.2M | Risk-based | 12.76% | 12.76% | 13.78% | 9.43% |
| Washington County Bank | $662.3M | Risk-based | 16.52% | 16.52% | 17.65% | 12.79% |
| Four Corners Community Bank | $662.3M | CBLR | NA | NA | NA | 9.62% |
| First Community Bank | $662.8M | Risk-based | 17.63% | 17.63% | 18.89% | 12.44% |
| The Hometown Bank of Alabama | $660.7M | Risk-based | 18.97% | 18.97% | 20.07% | 11.08% |
| Bruning Bank | $659.9M | CBLR | NA | NA | NA | 10.01% |
| South Louisiana Bank | $659.8M | CBLR | NA | NA | NA | 15.30% |
| Wellington State Bank | $659.7M | Risk-based | 16.54% | 16.54% | 17.79% | 9.55% |
| Peer 25th percentile | 13.70% | 13.70% | 14.75% | 9.57% | ||
| Peer median | 16.53% | 16.53% | 17.72% | 10.27% | ||
| Peer 75th percentile | 17.36% | 17.36% | 18.61% | 12.10% | ||
| This bank's percentile | 83 | 83 | 83 | 70 |
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/133579/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.