Bank of Edmonson County: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.96% (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: 9.96% (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 16.81% +10.31 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 | $30.7M | 30,691 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $182.6M | 182,607 | RCOAA223 |
| Recomputed ratio | 16.81% | numerator / denominator | |
| Filed ratio | 16.81% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.31 pp | $18.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.81% +8.81 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 | $30.7M | 30,691 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $182.6M | 182,607 | RCOAA223 |
| Recomputed ratio | 16.81% | numerator / denominator | |
| Filed ratio | 16.81% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.81 pp | $16.1M | capital that could be lost first |
Total risk-based capital ratio 17.96% +7.96 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 | $32.8M | 32,797 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $182.6M | 182,607 | RCOAA223 |
| Recomputed ratio | 17.96% | numerator / denominator | |
| Filed ratio | 17.96% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.96 pp | $14.5M | capital that could be lost first |
Tier 1 leverage ratio 10.57% +5.57 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 | $30.7M | 30,691 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $290.3M | 290,269 | RCOAA224 |
| Recomputed ratio | 10.57% | numerator / denominator | |
| Filed ratio | 10.57% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.57 pp | $16.2M | 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 | 8,400 | 8,400 | 8,400 | 8,400 | 8,400 | 8,400 | RCOAP742 |
| Retained earnings | 22,291 | 21,798 | 21,556 | 21,798 | 21,701 | 21,071 | RCOAKW00 |
| Accumulated other comprehensive income | (4,511) | (4,704) | (4,590) | (5,114) | (6,137) | (6,939) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 26,180 | 25,494 | 25,366 | 25,084 | 23,964 | 22,532 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,511 | 4,704 | 4,590 | 5,114 | 6,137 | 6,939 | P859 - P840 |
| Common equity Tier 1 capital | 30,691 | 30,198 | 29,956 | 30,198 | 30,101 | 29,471 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 30,691 | 30,198 | 29,956 | 30,198 | 30,101 | 29,471 | RCOA8274 |
| Tier 2 capital | 2,106 | 2,067 | 2,073 | 1,971 | 1,967 | 1,959 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,106 | 2,067 | 2,073 | 1,971 | 1,967 | 1,959 | RCOA5310 |
| Total capital | 32,797 | 32,265 | 32,029 | 32,169 | 32,068 | 31,430 | RCOA3792 |
| Total risk-weighted assets | 182,607 | 181,114 | 181,114 | 182,796 | 182,796 | 187,086 | RCOAA223 |
| Average total assets for the leverage ratio | 290,269 | 294,738 | 291,247 | 288,445 | 291,773 | 288,091 | 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 | $5.8M | $256K | 4.45% | 0.14% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $68.7M | $17.2M | 24.97% | 9.39% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $122.1M | $66.5M | 54.42% | 36.40% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.3M | $1.9M | 150.00% | 1.07% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $81.3M | $79.8M | 98.15% | 43.70% | RC-R Part II, item 4.d, 5.d |
| All other assets | $10.8M | $9.0M | 83.21% | 4.92% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $10.1M | $8.0M | 78.95% | 4.38% | 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 | $182.6M | ties to item 31 ($182.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $182.6M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $182.6M | 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 | 16.81% | 16.81% | 17.96% | 10.57% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 16.67% | 16.67% | 17.81% | 10.25% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 16.54% | 16.54% | 17.68% | 10.29% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 16.52% | 16.52% | 17.60% | 10.47% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 16.47% | 16.47% | 17.54% | 10.32% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 15.75% | 15.75% | 16.80% | 10.23% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.55% | 15.55% | 16.58% | 10.09% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.61% | 15.61% | 16.56% | 10.10% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.53% | 15.53% | 16.41% | 10.07% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 15.49% | 15.49% | 16.43% | 10.18% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 15.30% | 15.30% | 16.26% | 10.54% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.31% | 15.31% | 16.26% | 10.54% | 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 Edmonson County (this bank) | Risk-based | 16.81% | 16.81% | 17.96% | 10.57% | |
| The Jacksboro National Bank | $283.2M | Risk-based | 20.02% | 20.02% | 21.27% | 11.42% |
| Commercial Bank | $282.9M | Risk-based | 10.86% | 10.86% | 11.95% | 7.93% |
| First Federal Bank of Ohio | $282.9M | Risk-based | 32.76% | 32.76% | 33.24% | 13.68% |
| Pioneer Bank | $282.8M | CBLR | NA | NA | NA | 10.56% |
| Farmers Bank | $282.7M | Risk-based | 19.28% | 19.28% | 20.53% | 11.00% |
| The Commercial Bank | $284.2M | CBLR | NA | NA | NA | 12.65% |
| First Federal Savings Bank of Kentucky | $282.6M | CBLR | NA | NA | NA | 10.48% |
| HNB First Bank | $282.4M | CBLR | NA | NA | NA | 9.53% |
| FNB Picayune Bank | $282.3M | CBLR | NA | NA | NA | 15.44% |
| Peer 25th percentile | 17.17% | 17.17% | 18.39% | 10.48% | ||
| Peer median | 19.65% | 19.65% | 20.90% | 11.00% | ||
| Peer 75th percentile | 23.20% | 23.20% | 24.26% | 12.65% | ||
| This bank's percentile | 25 | 25 | 25 | 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/903240/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.