Bank of Halls: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.88% (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: 5.88% (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 12.79% +6.29 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 | $10.9M | 10,914 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $85.3M | 85,309 | RCOAA223 |
| Recomputed ratio | 12.79% | numerator / denominator | |
| Filed ratio | 12.79% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.29 pp | $5.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.79% +4.79 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 | $10.9M | 10,914 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $85.3M | 85,309 | RCOAA223 |
| Recomputed ratio | 12.79% | numerator / denominator | |
| Filed ratio | 12.79% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.79 pp | $4.1M | capital that could be lost first |
Total risk-based capital ratio 13.88% +3.88 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 | $11.8M | 11,839 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $85.3M | 85,309 | RCOAA223 |
| Recomputed ratio | 13.88% | numerator / denominator | |
| Filed ratio | 13.88% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.88 pp | $3.3M | capital that could be lost first |
Tier 1 leverage ratio 7.95% +2.95 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 | $10.9M | 10,914 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $137.2M | 137,231 | RCOAA224 |
| Recomputed ratio | 7.95% | numerator / denominator | |
| Filed ratio | 7.95% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +2.95 pp | $4.1M | 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 | 1,300 | 1,300 | 1,300 | 1,300 | 1,300 | 1,300 | RCOAP742 |
| Retained earnings | 9,614 | 9,748 | 9,417 | 9,572 | 9,808 | 9,335 | RCOAKW00 |
| Accumulated other comprehensive income | (515) | (474) | (345) | (444) | (1,129) | (1,054) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 10,399 | 10,574 | 10,372 | 10,428 | 9,979 | 9,581 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 515 | 474 | 345 | 444 | 1,129 | 1,054 | P859 - P840 |
| Common equity Tier 1 capital | 10,914 | 11,048 | 10,717 | 10,872 | 11,108 | 10,635 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 10,914 | 11,048 | 10,717 | 10,872 | 11,108 | 10,635 | RCOA8274 |
| Tier 2 capital | 925 | 925 | 925 | 925 | 925 | 926 | RCOA5311 |
| Allowance includable in Tier 2 capital | 925 | 925 | 925 | 925 | 925 | 926 | RCOA5310 |
| Total capital | 11,839 | 11,973 | 11,642 | 11,797 | 12,033 | 11,561 | RCOA3792 |
| Total risk-weighted assets | 85,309 | 78,691 | 82,463 | 80,743 | 77,536 | 80,199 | RCOAA223 |
| Average total assets for the leverage ratio | 137,231 | 137,998 | 135,178 | 127,549 | 135,517 | 136,538 | 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 | $22.8M | $4.4M | 19.45% | 5.19% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $42.9M | $12.8M | 29.83% | 14.98% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $150K | $30K | 20.00% | 0.04% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $14.6M | $8.1M | 55.36% | 9.49% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $97K | $146K | 150.00% | 0.17% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $49.1M | $49.1M | 100.00% | 57.54% | RC-R Part II, item 4.d, 5.d |
| All other assets | $6.5M | $6.5M | 100.00% | 7.57% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $3.6M | $3.6M | 100.00% | 4.21% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $701K | NA | 0.82% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $84.6M | does not tie to item 31 ($85.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $85.3M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $85.3M | 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 | 12.79% | 12.79% | 13.88% | 7.95% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.04% | 14.04% | 15.22% | 8.01% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.00% | 13.00% | 14.12% | 7.93% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.46% | 13.46% | 14.61% | 8.52% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.33% | 14.33% | 15.52% | 8.20% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.26% | 13.26% | 14.42% | 7.79% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.83% | 12.83% | 13.98% | 7.85% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.97% | 13.97% | 15.20% | 7.91% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.77% | 13.77% | 15.01% | 7.36% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.77% | 13.77% | 15.02% | 7.21% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.06% | 13.06% | 14.23% | 7.16% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.67% | 14.67% | 15.87% | 8.20% | 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 Halls (this bank) | Risk-based | 12.79% | 12.79% | 13.88% | 7.95% | |
| Preferred Bank | $134.5M | Risk-based | 17.71% | 17.71% | 18.62% | 7.56% |
| The State Bank of Toledo | $134.6M | CBLR | NA | NA | NA | 9.83% |
| Saint Clair State Bank (Incorporated) | $134.4M | CBLR | NA | NA | NA | 11.08% |
| Rushville State Bank | $134.8M | CBLR | NA | NA | NA | 14.32% |
| First National Bank of Dublin | $134.3M | Risk-based | 16.86% | 16.86% | 18.11% | 12.54% |
| The Miners State Bank | $134.8M | CBLR | NA | NA | NA | 12.19% |
| State Bank of Missouri | $134.3M | Risk-based | 16.94% | 16.94% | 18.19% | 8.93% |
| Bank of Hazlehurst | $134.2M | Risk-based | 30.59% | 30.59% | 31.86% | 14.56% |
| Bank of Kampsville | $134.1M | CBLR | NA | NA | NA | 17.41% |
| Peer 25th percentile | 16.92% | 16.92% | 18.17% | 9.83% | ||
| Peer median | 17.33% | 17.33% | 18.41% | 12.19% | ||
| Peer 75th percentile | 20.93% | 20.93% | 21.93% | 14.32% | ||
| This bank's percentile | 0 | 0 | 0 | 11 |
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/145059/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.