Bank of Gleason: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 26.66% (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: 26.66% (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 33.72% +27.22 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 | $30.2M | 30,205 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $89.6M | 89,583 | RCOAA223 |
| Recomputed ratio | 33.72% | numerator / denominator | |
| Filed ratio | 33.72% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +27.22 pp | $24.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 33.72% +25.72 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 | $30.2M | 30,205 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $89.6M | 89,583 | RCOAA223 |
| Recomputed ratio | 33.72% | numerator / denominator | |
| Filed ratio | 33.72% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +25.72 pp | $23.0M | capital that could be lost first |
Total risk-based capital ratio 34.66% +24.66 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 | $31.1M | 31,051 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $89.6M | 89,583 | RCOAA223 |
| Recomputed ratio | 34.66% | numerator / denominator | |
| Filed ratio | 34.66% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +24.66 pp | $22.1M | capital that could be lost first |
Tier 1 leverage ratio 20.86% +15.86 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 | $30.2M | 30,205 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $144.8M | 144,833 | RCOAA224 |
| Recomputed ratio | 20.86% | numerator / denominator | |
| Filed ratio | 20.86% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +15.86 pp | $23.0M | 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 | 700 | 700 | 700 | 700 | 700 | 700 | RCOAP742 |
| Retained earnings | 29,505 | 29,036 | 29,203 | 29,173 | 28,770 | 28,588 | RCOAKW00 |
| Accumulated other comprehensive income | (5,767) | (6,395) | (5,817) | (6,260) | (7,352) | (7,117) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 24,438 | 23,341 | 24,086 | 23,613 | 22,118 | 22,171 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,767 | 6,395 | 5,817 | 6,260 | 7,352 | 7,117 | P859 - P840 |
| Common equity Tier 1 capital | 30,205 | 29,736 | 29,903 | 29,873 | 29,470 | 29,288 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 30,205 | 29,736 | 29,903 | 29,873 | 29,470 | 29,288 | RCOA8274 |
| Tier 2 capital | 846 | 840 | 837 | 828 | 823 | 811 | RCOA5311 |
| Allowance includable in Tier 2 capital | 846 | 840 | 837 | 828 | 823 | 811 | RCOA5310 |
| Total capital | 31,051 | 30,576 | 30,740 | 30,701 | 30,293 | 30,099 | RCOA3792 |
| Total risk-weighted assets | 89,583 | 87,302 | 87,341 | 88,977 | 85,364 | 82,023 | RCOAA223 |
| Average total assets for the leverage ratio | 144,833 | 140,840 | 142,168 | 142,340 | 137,713 | 133,958 | 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 | $6.6M | $4.6M | 69.62% | 5.13% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $52.7M | $12.2M | 23.05% | 13.57% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $848K | $170K | 20.00% | 0.19% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $31.3M | $15.7M | 50.07% | 17.48% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $73K | $110K | 150.00% | 0.12% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $49.9M | $49.9M | 100.00% | 55.72% | RC-R Part II, item 4.d, 5.d |
| All other assets | $5.6M | $5.5M | 98.24% | 6.19% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.4M | $1.4M | 100.00% | 1.60% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $300 | 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 | $89.6M | ties to item 31 ($89.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $89.6M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $89.6M | 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 | 33.72% | 33.72% | 34.66% | 20.86% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 34.06% | 34.06% | 35.02% | 21.11% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 34.24% | 34.24% | 35.20% | 21.03% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 33.57% | 33.57% | 34.50% | 20.99% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 34.52% | 34.52% | 35.49% | 21.40% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 35.71% | 35.71% | 36.70% | 21.86% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 36.38% | 36.38% | 37.37% | 22.10% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 35.61% | 35.61% | 36.56% | 21.63% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 35.16% | 35.16% | 36.09% | 23.10% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 35.58% | 35.58% | 36.51% | 22.97% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 35.49% | 35.49% | 36.40% | 23.75% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 37.14% | 37.14% | 38.08% | 23.40% | 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 Gleason (this bank) | Risk-based | 33.72% | 33.72% | 34.66% | 20.86% | |
| First Commerce Bank | $138.5M | CBLR | NA | NA | NA | 11.79% |
| First National Bank in Pinckneyville | $138.4M | Risk-based | 22.01% | 22.01% | 22.92% | 11.78% |
| Security State Bank of Warroad | $138.3M | CBLR | NA | NA | NA | 16.41% |
| Community Bank | $138.3M | Risk-based | 15.86% | 15.86% | 16.67% | 10.99% |
| Bank of Oak Ridge | $138.6M | Risk-based | 13.89% | 13.89% | 14.88% | 11.59% |
| Pickens Savings and Loan Association, Federal Association | $138.3M | Risk-based | 21.38% | 21.38% | 22.63% | 10.86% |
| Elk State Bank | $138.7M | Risk-based | 14.01% | 14.01% | 15.26% | 8.25% |
| Sidney State Bank | $138.7M | CBLR | NA | NA | NA | 9.65% |
| The First National Bank of Cokato | $138.2M | Risk-based | 13.34% | 13.34% | 14.59% | 8.54% |
| Abbeville First Bank, SSB | $138.8M | CBLR | NA | NA | NA | 10.38% |
| Peer 25th percentile | 13.92% | 13.92% | 14.98% | 9.83% | ||
| Peer median | 14.93% | 14.93% | 15.96% | 10.93% | ||
| Peer 75th percentile | 20.00% | 20.00% | 21.14% | 11.73% | ||
| This bank's percentile | 100 | 100 | 100 | 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/141958/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.