The Bank of Charlotte County: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 13.25% (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: 13.25% (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 20.00% +13.50 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 | $29.1M | 29,050 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $145.2M | 145,234 | RCOAA223 |
| Recomputed ratio | 20.00% | numerator / denominator | |
| Filed ratio | 20.00% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +13.50 pp | $19.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 20.00% +12.00 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 | $29.1M | 29,050 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $145.2M | 145,234 | RCOAA223 |
| Recomputed ratio | 20.00% | numerator / denominator | |
| Filed ratio | 20.00% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +12.00 pp | $17.4M | capital that could be lost first |
Total risk-based capital ratio 21.25% +11.25 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 | $30.9M | 30,865 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $145.2M | 145,234 | RCOAA223 |
| Recomputed ratio | 21.25% | numerator / denominator | |
| Filed ratio | 21.25% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +11.25 pp | $16.3M | capital that could be lost first |
Tier 1 leverage ratio 12.79% +7.79 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 | $29.1M | 29,050 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $227.2M | 227,155 | RCOAA224 |
| Recomputed ratio | 12.79% | numerator / denominator | |
| Filed ratio | 12.79% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.79 pp | $17.7M | 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 | 679 | 679 | 679 | 679 | 679 | 679 | RCOAP742 |
| Retained earnings | 28,371 | 25,307 | 24,505 | 25,148 | 24,489 | 23,837 | RCOAKW00 |
| Accumulated other comprehensive income | (1,803) | (2,037) | (1,740) | (1,775) | (2,329) | (2,421) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 27,247 | 23,949 | 23,444 | 24,052 | 22,839 | 22,095 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,803 | 2,037 | 1,740 | 1,775 | 2,329 | 2,421 | P859 - P840 |
| Common equity Tier 1 capital | 29,050 | 25,986 | 25,184 | 25,827 | 25,168 | 24,516 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 29,050 | 25,986 | 25,184 | 25,827 | 25,168 | 24,516 | RCOA8274 |
| Tier 2 capital | 1,815 | 1,632 | 1,635 | 1,514 | 1,424 | 1,429 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,815 | 1,632 | 1,635 | 1,514 | 1,424 | 1,429 | RCOA5310 |
| Total capital | 30,865 | 27,618 | 26,819 | 27,341 | 26,592 | 25,945 | RCOA3792 |
| Total risk-weighted assets | 145,234 | 148,527 | 149,240 | 148,095 | 146,724 | 148,392 | RCOAA223 |
| Average total assets for the leverage ratio | 227,155 | 229,289 | 229,215 | 217,976 | 208,409 | 208,287 | 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 | $32.1M | $6.4M | 20.00% | 4.42% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $49.1M | $17.6M | 35.76% | 12.09% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $606K | $121K | 20.00% | 0.08% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $72.0M | $39.3M | 54.55% | 27.04% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $20K | $30K | 150.00% | 0.02% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $68.4M | $68.4M | 100.00% | 47.09% | RC-R Part II, item 4.d, 5.d |
| All other assets | $4.3M | $4.3M | 100.00% | 2.99% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $8.0M | $8.0M | 100.00% | 5.51% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.1M | NA | 0.75% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $144.2M | does not tie to item 31 ($145.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $145.3M | RCONB704 |
| Less: excess allowance for credit losses | $18K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $145.2M | 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 | 20.00% | 20.00% | 21.25% | 12.79% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 17.50% | 17.50% | 18.59% | 11.33% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 16.87% | 16.87% | 17.97% | 10.99% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 17.44% | 17.44% | 18.46% | 11.85% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 17.15% | 17.15% | 18.12% | 12.08% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 16.52% | 16.52% | 17.48% | 11.77% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.90% | 15.90% | 16.85% | 11.65% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 16.26% | 16.26% | 17.14% | 12.28% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 16.17% | 16.17% | 17.07% | 12.30% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 15.83% | 15.83% | 16.73% | 12.40% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 17.35% | 17.35% | 18.25% | 13.13% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 17.95% | 17.95% | 18.86% | 13.61% | 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 Charlotte County (this bank) | Risk-based | 20.00% | 20.00% | 21.25% | 12.79% | |
| Tanager Bank | $222.3M | Risk-based | 25.08% | 25.08% | 26.22% | 14.79% |
| First Federal Savings and Loan Association of San Rafael | $222.1M | Risk-based | 24.53% | 24.53% | 25.31% | 18.75% |
| West Iowa Bank | $222.1M | CBLR | NA | NA | NA | 11.89% |
| Citizens Community Bank | $221.9M | Risk-based | 13.57% | 13.57% | 14.75% | 8.94% |
| Farmers and Drovers Bank | $221.9M | CBLR | NA | NA | NA | 25.39% |
| Ipava State Bank | $221.9M | Risk-based | 15.14% | 15.14% | 16.39% | 9.68% |
| The National Bank of Malvern | $224.0M | CBLR | NA | NA | NA | 16.55% |
| Security Bank | $224.1M | Risk-based | 14.22% | 14.22% | 14.99% | 10.53% |
| Banksouth | $221.5M | CBLR | NA | NA | NA | 19.06% |
| Peer 25th percentile | 14.22% | 14.22% | 14.99% | 10.53% | ||
| Peer median | 15.14% | 15.14% | 16.39% | 14.79% | ||
| Peer 75th percentile | 24.53% | 24.53% | 25.31% | 18.75% | ||
| This bank's percentile | 60 | 60 | 60 | 44 |
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/667524/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.