Bank of Clarke: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.48% (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: 7.48% (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 14.29% +7.79 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 | $227.7M | 227,713 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.59B | 1,593,125 | RCOAA223 |
| Recomputed ratio | 14.29% | numerator / denominator | |
| Filed ratio | 14.29% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.79 pp | $124.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.29% +6.29 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 | $227.7M | 227,713 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.59B | 1,593,125 | RCOAA223 |
| Recomputed ratio | 14.29% | numerator / denominator | |
| Filed ratio | 14.29% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.29 pp | $100.3M | capital that could be lost first |
Total risk-based capital ratio 15.48% +5.48 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 | $246.6M | 246,631 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.59B | 1,593,125 | RCOAA223 |
| Recomputed ratio | 15.48% | numerator / denominator | |
| Filed ratio | 15.48% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.48 pp | $87.3M | capital that could be lost first |
Tier 1 leverage ratio 12.27% +7.27 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 | $227.7M | 227,713 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.86B | 1,856,566 | RCOAA224 |
| Recomputed ratio | 12.27% | numerator / denominator | |
| Filed ratio | 12.27% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.27 pp | $134.9M | 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 | 11,455 | 11,455 | 11,455 | 11,455 | 11,455 | 11,455 | RCOAP742 |
| Retained earnings | 217,015 | 212,828 | 211,730 | 207,029 | 201,065 | 195,391 | RCOAKW00 |
| Accumulated other comprehensive income | (6,076) | (5,965) | (5,260) | (5,585) | (7,296) | (6,627) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 222,394 | 218,318 | 217,925 | 212,899 | 205,224 | 200,219 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,319 | 5,223 | 4,623 | 5,032 | 6,841 | 6,297 | P859 - P840 |
| Common equity Tier 1 capital | 227,713 | 223,541 | 222,548 | 217,931 | 212,065 | 206,516 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 227,713 | 223,541 | 222,548 | 217,931 | 212,065 | 206,516 | RCOA8274 |
| Tier 2 capital | 18,918 | 17,641 | 15,127 | 14,675 | 15,864 | 15,354 | RCOA5311 |
| Allowance includable in Tier 2 capital | 18,918 | 17,641 | 15,127 | 14,675 | 15,864 | 15,354 | RCOA5310 |
| Total capital | 246,631 | 241,182 | 237,675 | 232,606 | 227,929 | 221,870 | RCOA3792 |
| Total risk-weighted assets | 1,593,125 | 1,544,456 | 1,530,835 | 1,525,569 | 1,499,722 | 1,493,017 | RCOAA223 |
| Average total assets for the leverage ratio | 1,856,566 | 1,871,665 | 1,906,153 | 2,021,009 | 1,942,021 | 1,931,078 | 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 | $89.4M | $6.4M | 7.20% | 0.40% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $120.2M | $21.2M | 17.62% | 1.33% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $54.5M | $10.9M | 20.00% | 0.68% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $391.3M | $196.3M | 50.16% | 12.32% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $5.1M | $7.6M | 150.00% | 0.48% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $7.8M | $11.7M | 150.00% | 0.73% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.10B | $1.10B | 100.00% | 69.12% | RC-R Part II, item 4.d, 5.d |
| All other assets | $71.3M | $68.8M | 96.62% | 4.32% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $142.0M | $136.7M | 96.31% | 8.58% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $32.3M | NA | 2.03% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.56B | ties to item 31 ($1.56B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.59B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.59B | 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 | 14.29% | 14.29% | 15.48% | 12.27% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 14.47% | 14.47% | 15.62% | 11.94% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 14.54% | 14.54% | 15.53% | 11.68% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 14.29% | 14.29% | 15.25% | 10.78% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 14.14% | 14.14% | 15.20% | 10.92% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 13.83% | 13.83% | 14.86% | 10.69% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 11.04% | 11.04% | 12.00% | 8.79% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 10.57% | 10.57% | 11.53% | 8.71% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 10.47% | 10.47% | 11.41% | 8.86% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 10.40% | 10.40% | 11.32% | 8.76% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 10.27% | 10.27% | 11.16% | 8.48% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | CBLR | NA | NA | NA | 8.40% | 12.78% | 12.79% | 13.93% | 10.03% |
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 Clarke (this bank) | Risk-based | 14.29% | 14.29% | 15.48% | 12.27% | |
| Legacy Bank & Trust Company | $1.85B | CBLR | NA | NA | NA | 11.91% |
| North Easton Savings Bank | $1.84B | Risk-based | 16.22% | 16.22% | 16.80% | 11.19% |
| First State Bank | $1.85B | Risk-based | 14.08% | 14.08% | 15.18% | 9.61% |
| Cornerstone Bank | $1.85B | Risk-based | 11.28% | 11.28% | 12.44% | 9.63% |
| Independent Bank | $1.85B | Risk-based | 10.22% | 10.22% | 11.05% | 10.60% |
| Wellworth Bank | $1.84B | Risk-based | 13.79% | 13.79% | 14.98% | 9.92% |
| Fall River Five Cents Savings Bank | $1.86B | Risk-based | 11.61% | 11.61% | 12.38% | 8.70% |
| Security National Bank of Omaha | $1.86B | Risk-based | 13.37% | 13.37% | 14.63% | 10.58% |
| Embassy Bank for the Lehigh Valley | $1.86B | Risk-based | 14.10% | 14.10% | 15.16% | 8.83% |
| The National Bank of Blacksburg | $1.83B | Risk-based | 16.52% | 16.52% | 17.38% | 10.54% |
| Peer 25th percentile | 11.61% | 11.61% | 12.44% | 9.61% | ||
| Peer median | 13.79% | 13.79% | 14.98% | 10.23% | ||
| Peer 75th percentile | 14.10% | 14.10% | 15.18% | 10.59% | ||
| This bank's percentile | 78 | 78 | 78 | 100 |
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/753324/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.