Bank of Bourbonnais: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 12.46% (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: 12.46% (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 19.20% +12.70 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 | $9.7M | 9,695 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $50.5M | 50,496 | RCOAA223 |
| Recomputed ratio | 19.20% | numerator / denominator | |
| Filed ratio | 19.20% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +12.70 pp | $6.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 19.20% +11.20 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 | $9.7M | 9,695 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $50.5M | 50,496 | RCOAA223 |
| Recomputed ratio | 19.20% | numerator / denominator | |
| Filed ratio | 19.20% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +11.20 pp | $5.7M | capital that could be lost first |
Total risk-based capital ratio 20.46% +10.46 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 | $10.3M | 10,331 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $50.5M | 50,496 | RCOAA223 |
| Recomputed ratio | 20.46% | numerator / denominator | |
| Filed ratio | 20.46% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +10.46 pp | $5.3M | capital that could be lost first |
Tier 1 leverage ratio 11.85% +6.85 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 | $9.7M | 9,695 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $81.8M | 81,807 | RCOAA224 |
| Recomputed ratio | 11.85% | numerator / denominator | |
| Filed ratio | 11.85% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.85 pp | $5.6M | 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 | 4,802 | 4,802 | 4,802 | 4,802 | 4,802 | 4,802 | RCOAP742 |
| Retained earnings | 4,893 | 4,792 | 4,721 | 4,505 | 4,428 | 4,324 | RCOAKW00 |
| Accumulated other comprehensive income | 0 | 0 | 0 | 0 | 0 | 0 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 9,695 | 9,594 | 9,523 | 9,307 | 9,230 | 9,126 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 0 | 0 | 0 | 0 | 0 | 0 | P859 - P840 |
| Common equity Tier 1 capital | 9,695 | 9,594 | 9,523 | 9,307 | 9,230 | 9,126 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 9,695 | 9,594 | 9,523 | 9,307 | 9,230 | 9,126 | RCOA8274 |
| Tier 2 capital | 636 | 626 | 637 | 636 | 658 | 674 | RCOA5311 |
| Allowance includable in Tier 2 capital | 636 | 626 | 637 | 636 | 658 | 674 | RCOA5310 |
| Total capital | 10,331 | 10,220 | 10,160 | 9,943 | 9,888 | 9,800 | RCOA3792 |
| Total risk-weighted assets | 50,496 | 49,667 | 50,560 | 50,577 | 52,193 | 53,627 | RCOAA223 |
| Average total assets for the leverage ratio | 81,807 | 77,801 | 79,621 | 78,165 | 79,604 | 75,429 | 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 | $29.6M | $3.7M | 12.60% | 7.32% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $521K | $0 | 0.00% | 0.00% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $1.1M | $214K | 20.00% | 0.42% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $50.2M | $46.0M | 91.56% | 90.36% | RC-R Part II, item 4.d, 5.d |
| All other assets | $1.2M | $968K | 78.48% | 1.90% | RC-R Part II, item 8 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $50.9M | ties to item 31 ($50.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $50.9M | RCONB704 |
| Less: excess allowance for credit losses | $368K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $50.5M | 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 | 19.20% | 19.20% | 20.46% | 11.85% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 19.32% | 19.32% | 20.58% | 12.33% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 18.84% | 18.84% | 20.09% | 11.96% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 18.40% | 18.40% | 19.66% | 11.91% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 17.68% | 17.68% | 18.95% | 11.59% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 17.02% | 17.02% | 18.27% | 12.10% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 17.27% | 17.27% | 18.53% | 12.09% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 17.17% | 17.17% | 18.43% | 11.67% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 16.01% | 16.01% | 17.27% | 9.28% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 14.58% | 14.58% | 15.84% | 9.30% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 17.39% | 17.39% | 18.65% | 10.55% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 17.32% | 17.32% | 18.58% | 10.07% | 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 Bourbonnais (this bank) | Risk-based | 19.20% | 19.20% | 20.46% | 11.85% | |
| Farmers State Bank of Canton | $81.6M | Risk-based | 15.42% | 15.42% | 15.96% | 8.73% |
| Atascosa Bank | $81.7M | CBLR | NA | NA | NA | 15.25% |
| The Bank of Commerce | $81.5M | CBLR | NA | NA | NA | 10.63% |
| State Bank of Cold Spring | $81.7M | Risk-based | 19.59% | 19.59% | 20.40% | 10.06% |
| American State Bank of Grygla | $81.8M | CBLR | NA | NA | NA | 10.83% |
| Clarkson Bank | $81.4M | CBLR | NA | NA | NA | 11.04% |
| First Federal Savings and Loan Association | $81.3M | CBLR | NA | NA | NA | 21.58% |
| The Atlanta National Bank | $81.3M | Risk-based | 20.54% | 20.54% | 21.10% | 11.59% |
| Cerescobank | $81.3M | CBLR | NA | NA | NA | 13.85% |
| Peer 25th percentile | 17.51% | 17.51% | 18.18% | 10.63% | ||
| Peer median | 19.59% | 19.59% | 20.40% | 11.04% | ||
| Peer 75th percentile | 20.07% | 20.07% | 20.75% | 13.85% | ||
| This bank's percentile | 33 | 33 | 67 | 67 |
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/308836/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.