The Bank of Deerfield: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.20% (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: 6.20% (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 12.95% +6.45 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 | $27.9M | 27,910 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $215.5M | 215,529 | RCOAA223 |
| Recomputed ratio | 12.95% | numerator / denominator | |
| Filed ratio | 12.95% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.45 pp | $13.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.95% +4.95 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 | $27.9M | 27,910 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $215.5M | 215,529 | RCOAA223 |
| Recomputed ratio | 12.95% | numerator / denominator | |
| Filed ratio | 12.95% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.95 pp | $10.7M | capital that could be lost first |
Total risk-based capital ratio 14.20% +4.20 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 | $30.6M | 30,609 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $215.5M | 215,529 | RCOAA223 |
| Recomputed ratio | 14.20% | numerator / denominator | |
| Filed ratio | 14.20% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.20 pp | $9.1M | capital that could be lost first |
Tier 1 leverage ratio 10.49% +5.49 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 | $27.9M | 27,910 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $265.9M | 265,938 | RCOAA224 |
| Recomputed ratio | 10.49% | numerator / denominator | |
| Filed ratio | 10.49% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.49 pp | $14.6M | 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 | 5,058 | 5,058 | 5,058 | 5,058 | 5,058 | 5,058 | RCOAP742 |
| Retained earnings | 22,852 | 22,226 | 21,507 | 20,853 | 20,164 | 19,446 | RCOAKW00 |
| Accumulated other comprehensive income | (58) | (111) | (37) | (22) | (150) | (293) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 27,852 | 27,173 | 26,528 | 25,889 | 25,072 | 24,211 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 58 | 111 | 37 | 22 | 150 | 293 | P859 - P840 |
| Common equity Tier 1 capital | 27,910 | 27,284 | 26,565 | 25,911 | 25,222 | 24,504 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 27,910 | 27,284 | 26,565 | 25,911 | 25,222 | 24,504 | RCOA8274 |
| Tier 2 capital | 2,699 | 2,643 | 2,670 | 2,562 | 2,585 | 2,330 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,699 | 2,643 | 2,670 | 2,562 | 2,585 | 2,330 | RCOA5310 |
| Total capital | 30,609 | 29,927 | 29,235 | 28,473 | 27,807 | 26,834 | RCOA3792 |
| Total risk-weighted assets | 215,529 | 211,057 | 213,263 | 204,621 | 206,452 | 186,121 | RCOAA223 |
| Average total assets for the leverage ratio | 265,938 | 261,716 | 259,675 | 246,201 | 236,061 | 233,241 | 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 | $3.0M | $600K | 20.00% | 0.28% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $12.5M | $6.3M | 50.40% | 2.92% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $9.6M | $1.9M | 20.00% | 0.89% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $123.5M | $74.4M | 60.28% | 34.46% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $69K | $104K | 150.00% | 0.05% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $110.4M | $110.4M | 100.00% | 51.13% | RC-R Part II, item 4.d, 5.d |
| All other assets | $12.2M | $12.0M | 97.88% | 5.55% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $10.2M | $10.2M | 100.00% | 4.71% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $9K | 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 | $215.9M | does not tie to item 31 ($216.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $216.0M | RCONB704 |
| Less: excess allowance for credit losses | $429K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $215.5M | 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 | 12.95% | 12.95% | 14.20% | 10.49% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.93% | 12.93% | 14.18% | 10.43% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.46% | 12.46% | 13.71% | 10.23% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.66% | 12.66% | 13.91% | 10.52% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.22% | 12.22% | 13.47% | 10.68% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.17% | 13.17% | 14.42% | 10.51% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.53% | 12.53% | 13.78% | 10.14% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.00% | 13.00% | 14.25% | 10.51% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.49% | 12.49% | 13.72% | 10.51% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.93% | 12.93% | 14.18% | 10.45% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.14% | 12.14% | 13.30% | 10.28% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.95% | 12.95% | 14.17% | 10.89% | 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 Deerfield (this bank) | Risk-based | 12.95% | 12.95% | 14.20% | 10.49% | |
| The Harrison Building and Loan Association | $268.0M | CBLR | NA | NA | NA | 17.62% |
| North Valley Bank | $268.6M | CBLR | NA | NA | NA | 13.52% |
| Westside State Bank | $268.7M | Risk-based | 12.29% | 12.29% | 13.32% | 8.82% |
| Patriots Bank | $268.8M | CBLR | NA | NA | NA | 9.20% |
| Riverside Bank of Dublin | $269.0M | CBLR | NA | NA | NA | 9.14% |
| Lamar Bank and Trust Company | $269.0M | CBLR | NA | NA | NA | 10.20% |
| Arlo Bank | $269.1M | CBLR | NA | NA | NA | 13.53% |
| The First National Bank of Dennison, Ohio | $267.4M | CBLR | NA | NA | NA | 10.25% |
| The Wilmington Savings Bank | $267.3M | CBLR | NA | NA | NA | 14.61% |
| Freedom Financial Bank | $269.3M | Risk-based | 10.36% | 10.36% | 11.62% | 9.30% |
| Peer 25th percentile | 10.85% | 10.85% | 12.04% | 9.23% | ||
| Peer median | 11.33% | 11.33% | 12.47% | 10.23% | ||
| Peer 75th percentile | 11.81% | 11.81% | 12.89% | 13.53% | ||
| This bank's percentile | 100 | 100 | 100 | 60 |
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/588245/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.