The Bank of Holyrood: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 20.17% (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: 20.17% (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 26.92% +20.42 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 | $11.8M | 11,753 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $43.7M | 43,661 | RCOAA223 |
| Recomputed ratio | 26.92% | numerator / denominator | |
| Filed ratio | 26.92% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +20.42 pp | $8.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 26.92% +18.92 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 | $11.8M | 11,753 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $43.7M | 43,661 | RCOAA223 |
| Recomputed ratio | 26.92% | numerator / denominator | |
| Filed ratio | 26.92% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +18.92 pp | $8.3M | capital that could be lost first |
Total risk-based capital ratio 28.17% +18.17 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 | $12.3M | 12,300 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $43.7M | 43,661 | RCOAA223 |
| Recomputed ratio | 28.17% | numerator / denominator | |
| Filed ratio | 28.17% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +18.17 pp | $7.9M | capital that could be lost first |
Tier 1 leverage ratio 16.68% +11.68 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 | $11.8M | 11,753 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $70.5M | 70,468 | RCOAA224 |
| Recomputed ratio | 16.68% | numerator / denominator | |
| Filed ratio | 16.68% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +11.68 pp | $8.2M | 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 | 300 | 300 | 300 | 300 | 300 | 300 | RCOAP742 |
| Retained earnings | 11,453 | 11,292 | 11,214 | 11,191 | 11,187 | 11,205 | RCOAKW00 |
| Accumulated other comprehensive income | (1,043) | (887) | (885) | (973) | (1,363) | (1,468) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 10,710 | 10,705 | 10,629 | 10,518 | 10,124 | 10,037 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,043 | 887 | 885 | 973 | 1,363 | 1,468 | P859 - P840 |
| Common equity Tier 1 capital | 11,753 | 11,592 | 11,514 | 11,491 | 11,487 | 11,505 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 11,753 | 11,592 | 11,514 | 11,491 | 11,487 | 11,505 | RCOA8274 |
| Tier 2 capital | 547 | 536 | 533 | 538 | 562 | 568 | RCOA5311 |
| Allowance includable in Tier 2 capital | 547 | 536 | 533 | 538 | 562 | 568 | RCOA5310 |
| Total capital | 12,300 | 12,128 | 12,047 | 12,029 | 12,049 | 12,073 | RCOA3792 |
| Total risk-weighted assets | 43,661 | 42,726 | 42,465 | 42,877 | 44,796 | 45,195 | RCOAA223 |
| Average total assets for the leverage ratio | 70,468 | 66,087 | 66,378 | 66,652 | 66,989 | 65,852 | 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 | $1.8M | $156K | 8.54% | 0.36% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $24.3M | $4.7M | 19.20% | 10.64% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $3.1M | $621K | 20.00% | 1.42% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $8.5M | $4.3M | 50.17% | 9.71% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.2M | $1.7M | 150.00% | 3.98% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $31.0M | $31.0M | 100.00% | 70.94% | RC-R Part II, item 4.d, 5.d |
| All other assets | $1.6M | $1.3M | 79.38% | 2.87% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $34K | $34K | 100.00% | 0.08% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $900 | 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 | $43.8M | ties to item 31 ($43.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $43.8M | RCONB704 |
| Less: excess allowance for credit losses | $106K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $43.7M | 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 | 26.92% | 26.92% | 28.17% | 16.68% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 27.13% | 27.13% | 28.39% | 17.54% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 27.11% | 27.11% | 28.37% | 17.35% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 26.80% | 26.80% | 28.05% | 17.24% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 25.64% | 25.64% | 26.90% | 17.15% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 25.46% | 25.46% | 26.71% | 17.47% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 24.50% | 24.50% | 25.75% | 17.51% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 24.51% | 24.51% | 25.76% | 17.33% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 25.11% | 25.11% | 26.37% | 16.83% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 24.85% | 24.85% | 26.10% | 16.60% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 22.82% | 22.82% | 24.08% | 15.87% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 24.57% | 24.57% | 25.83% | 15.88% | 20.70% | 20.70% | 21.86% | 12.73% |
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 Holyrood (this bank) | Risk-based | 26.92% | 26.92% | 28.17% | 16.68% | |
| American Exchange Bank | $69.7M | CBLR | NA | NA | NA | 9.63% |
| Peoples State Bank | $69.9M | CBLR | NA | NA | NA | 13.52% |
| Adams State Bank | $70.2M | CBLR | NA | NA | NA | 16.62% |
| Farmers State Bank, Inc | $69.3M | Risk-based | 17.53% | 17.53% | 18.78% | 10.71% |
| Community Bank | $69.3M | CBLR | NA | NA | NA | 12.20% |
| Walters Bank and Trust Company | $70.3M | CBLR | NA | NA | NA | 20.03% |
| Bank of Gueydan | $69.2M | CBLR | NA | NA | NA | 22.11% |
| Argentine Federal Savings | $70.4M | CBLR | NA | NA | NA | 11.71% |
| Peer 25th percentile | NA | NA | NA | 11.46% | ||
| Peer median | 17.53% | 17.53% | 18.78% | 12.86% | ||
| Peer 75th percentile | NA | NA | NA | 17.47% | ||
| This bank's percentile | NA | NA | NA | 75 |
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/871358/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.