Bank of Dixon County: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 15.22% (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 Tier 1. The bank clears the requirement. Filed figure: 15.22% (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 21.22% +14.72 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 | $19.4M | 19,444 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $91.6M | 91,624 | RCOAA223 |
| Recomputed ratio | 21.22% | numerator / denominator | |
| Filed ratio | 21.22% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +14.72 pp | $13.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 21.22% +13.22 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 | $19.4M | 19,444 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $91.6M | 91,624 | RCOAA223 |
| Recomputed ratio | 21.22% | numerator / denominator | |
| Filed ratio | 21.22% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +13.22 pp | $12.1M | capital that could be lost first |
Total risk-based capital ratio 23.60% +13.60 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 | $21.6M | 21,622 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $91.6M | 91,624 | RCOAA223 |
| Recomputed ratio | 23.60% | numerator / denominator | |
| Filed ratio | 23.60% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +13.60 pp | $12.5M | capital that could be lost first |
Tier 1 leverage ratio 13.29% +8.29 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 | $19.4M | 19,444 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $146.3M | 146,262 | RCOAA224 |
| Recomputed ratio | 13.29% | numerator / denominator | |
| Filed ratio | 13.29% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +8.29 pp | $12.1M | 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 | 2,250 | 2,250 | 2,250 | 2,250 | 2,250 | 2,250 | RCOAP742 |
| Retained earnings | 17,194 | 16,826 | 16,365 | 16,146 | 15,572 | 15,334 | RCOAKW00 |
| Accumulated other comprehensive income | (684) | (799) | (793) | (835) | (1,067) | (1,252) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 18,760 | 18,277 | 17,822 | 17,561 | 16,755 | 16,332 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 684 | 799 | 793 | 835 | 1,067 | 1,252 | P859 - P840 |
| Common equity Tier 1 capital | 19,444 | 19,076 | 18,615 | 18,396 | 17,822 | 17,584 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 19,444 | 19,076 | 18,615 | 18,396 | 17,822 | 17,584 | RCOA8274 |
| Tier 2 capital | 2,178 | 1,062 | 1,069 | 1,048 | 1,051 | 1,024 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,089 | 1,062 | 1,069 | 1,048 | 1,051 | 1,024 | RCOA5310 |
| Total capital | 21,622 | 20,138 | 19,684 | 19,444 | 18,873 | 18,608 | RCOA3792 |
| Total risk-weighted assets | 91,624 | 84,937 | 85,468 | 83,830 | 83,964 | 81,837 | RCOAA223 |
| Average total assets for the leverage ratio | 146,262 | 138,099 | 131,897 | 130,518 | 132,057 | 128,511 | 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 | $17.3M | $1.2M | 6.80% | 1.28% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $22.5M | $4.9M | 21.91% | 5.38% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $4.9M | $979K | 20.00% | 1.07% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $25.5M | $12.9M | 50.77% | 14.10% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.5M | $2.3M | 150.00% | 2.53% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $68.7M | $66.0M | 96.10% | 72.06% | RC-R Part II, item 4.d, 5.d |
| All other assets | $3.3M | $3.3M | 100.00% | 3.57% | RC-R Part II, item 8 |
| Market risk and other approaches | NA | $500 | 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 | $91.6M | ties to item 31 ($91.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $91.6M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $91.6M | 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 | 21.22% | 21.22% | 23.60% | 13.29% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 22.46% | 22.46% | 23.71% | 13.81% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 21.78% | 21.78% | 23.03% | 14.11% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 21.94% | 21.94% | 23.19% | 14.09% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 21.23% | 21.23% | 22.48% | 13.50% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 21.49% | 21.49% | 22.74% | 13.68% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 20.56% | 20.56% | 21.81% | 13.05% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 19.56% | 19.56% | 20.81% | 13.09% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 19.09% | 19.09% | 20.34% | 12.65% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 19.44% | 19.44% | 20.70% | 12.57% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 19.04% | 19.04% | 20.30% | 12.65% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 19.35% | 19.35% | 20.60% | 12.69% | 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 Dixon County (this bank) | Risk-based | 21.22% | 21.22% | 23.60% | 13.29% | |
| First State Bank | $141.7M | CBLR | NA | NA | NA | 11.23% |
| Chesapeake Bank & Trust Company | $141.5M | Risk-based | 13.81% | 13.81% | 15.07% | 9.76% |
| Marion State Bank | $142.0M | CBLR | NA | NA | NA | 14.65% |
| Deutsche Bank Trust Company Delaware | $141.4M | CBLR | NA | NA | NA | 93.22% |
| Four States Bank | $142.1M | CBLR | NA | NA | NA | 15.85% |
| Citizens State Bank Norwood Young America | $141.3M | Risk-based | 15.30% | 15.30% | 16.55% | 8.10% |
| Methuen Co-Operative Bank | $141.3M | CBLR | NA | NA | NA | 9.36% |
| Hershey Bank | $141.1M | CBLR | NA | NA | NA | 13.24% |
| Bridge Community Bank | $141.1M | CBLR | NA | NA | NA | 10.49% |
| Peer 25th percentile | 14.18% | 14.18% | 15.44% | 9.76% | ||
| Peer median | 14.55% | 14.55% | 15.81% | 11.23% | ||
| Peer 75th percentile | 14.93% | 14.93% | 16.18% | 14.65% | ||
| This bank's percentile | 100 | 100 | 100 | 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/920359/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.