Bank of Brookhaven: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.83% (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: 10.83% (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 18.04% +11.54 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 | $30.5M | 30,501 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $169.1M | 169,068 | RCOAA223 |
| Recomputed ratio | 18.04% | numerator / denominator | |
| Filed ratio | 18.04% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.54 pp | $19.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 18.04% +10.04 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 | $30.5M | 30,501 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $169.1M | 169,068 | RCOAA223 |
| Recomputed ratio | 18.04% | numerator / denominator | |
| Filed ratio | 18.04% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +10.04 pp | $17.0M | capital that could be lost first |
Total risk-based capital ratio 18.83% +8.83 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 | $31.8M | 31,829 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $169.1M | 169,068 | RCOAA223 |
| Recomputed ratio | 18.83% | numerator / denominator | |
| Filed ratio | 18.83% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.83 pp | $14.9M | capital that could be lost first |
Tier 1 leverage ratio 11.64% +6.64 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 | $30.5M | 30,501 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $261.9M | 261,929 | RCOAA224 |
| Recomputed ratio | 11.64% | numerator / denominator | |
| Filed ratio | 11.64% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.64 pp | $17.4M | 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 | 8,821 | 8,820 | 8,820 | 8,821 | 8,821 | 8,821 | RCOAP742 |
| Retained earnings | 21,680 | 20,874 | 20,037 | 20,999 | 20,158 | 19,320 | RCOAKW00 |
| Accumulated other comprehensive income | (1,849) | (2,125) | (1,672) | (2,045) | (3,135) | (2,729) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 28,652 | 27,569 | 27,185 | 27,775 | 25,844 | 25,412 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,849 | 2,125 | 1,672 | 2,045 | 3,134 | 2,729 | P859 - P840 |
| Common equity Tier 1 capital | 30,501 | 29,694 | 28,857 | 29,820 | 28,978 | 28,141 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 30,501 | 29,694 | 28,857 | 29,820 | 28,978 | 28,141 | RCOA8274 |
| Tier 2 capital | 1,328 | 1,329 | 1,284 | 1,183 | 1,177 | 1,240 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,328 | 1,329 | 1,284 | 1,183 | 1,177 | 1,240 | RCOA5310 |
| Total capital | 31,829 | 31,023 | 30,141 | 31,003 | 30,155 | 29,381 | RCOA3792 |
| Total risk-weighted assets | 169,068 | 173,855 | 160,633 | 157,892 | 158,527 | 160,280 | RCOAA223 |
| Average total assets for the leverage ratio | 261,929 | 255,141 | 241,384 | 244,457 | 249,181 | 244,534 | 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 | $22.5M | $3.6M | 15.91% | 2.12% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $83.5M | $16.3M | 19.52% | 9.64% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $35.6M | $19.9M | 55.84% | 11.76% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $112.4M | $112.4M | 100.00% | 66.46% | RC-R Part II, item 4.d, 5.d |
| All other assets | $11.9M | $11.8M | 98.56% | 6.95% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $5.2M | $5.2M | 100.00% | 3.05% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $200 | 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 | $169.1M | ties to item 31 ($169.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $169.1M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $169.1M | 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 | 18.04% | 18.04% | 18.83% | 11.64% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 17.08% | 17.08% | 17.84% | 11.64% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 17.96% | 17.96% | 18.76% | 11.95% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 18.89% | 18.89% | 19.64% | 12.20% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 18.28% | 18.28% | 19.02% | 11.63% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 17.56% | 17.56% | 18.33% | 11.51% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 17.42% | 17.42% | 18.21% | 11.81% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 17.86% | 17.86% | 18.60% | 12.00% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 17.46% | 17.46% | 18.20% | 11.75% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 17.83% | 17.83% | 18.57% | 11.38% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 17.98% | 17.98% | 18.66% | 11.75% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 18.72% | 18.72% | 19.40% | 11.98% | 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 |
|---|---|---|---|---|---|---|
| Bank of Brookhaven (this bank) | Risk-based | 18.04% | 18.04% | 18.83% | 11.64% | |
| Wyoming Community Bank | $262.4M | CBLR | NA | NA | NA | 9.52% |
| Marblehead Bank | $262.5M | Risk-based | 16.99% | 16.99% | 17.81% | 10.11% |
| Union Savings and Loan Association | $261.8M | CBLR | NA | NA | NA | 10.45% |
| Bank of Holland | $261.6M | Risk-based | 14.59% | 14.59% | 15.79% | 8.77% |
| Clarion County Community Bank | $261.6M | Risk-based | 10.60% | 10.60% | 11.41% | 8.01% |
| Bank of Salem | $261.5M | CBLR | NA | NA | NA | 12.43% |
| YNB | $261.4M | Risk-based | 12.25% | 12.25% | 12.93% | 8.45% |
| AB&T | $261.2M | Risk-based | 16.96% | 16.96% | 18.22% | 11.85% |
| Guadalupe Bank | $261.1M | Risk-based | 12.80% | 12.80% | 13.94% | 9.93% |
| Peer 25th percentile | 12.39% | 12.39% | 13.18% | 8.77% | ||
| Peer median | 13.70% | 13.70% | 14.86% | 9.93% | ||
| Peer 75th percentile | 16.37% | 16.37% | 17.30% | 10.45% | ||
| This bank's percentile | 100 | 100 | 100 | 78 |
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/2877831/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.