The Bank of Magnolia Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 16.43% (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: 16.43% (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 23.18% +16.68 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 | $14.2M | 14,185 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $61.2M | 61,194 | RCOAA223 |
| Recomputed ratio | 23.18% | numerator / denominator | |
| Filed ratio | 23.18% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +16.68 pp | $10.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 23.18% +15.18 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 | $14.2M | 14,185 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $61.2M | 61,194 | RCOAA223 |
| Recomputed ratio | 23.18% | numerator / denominator | |
| Filed ratio | 23.18% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +15.18 pp | $9.3M | capital that could be lost first |
Total risk-based capital ratio 24.43% +14.43 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 | $15.0M | 14,951 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $61.2M | 61,194 | RCOAA223 |
| Recomputed ratio | 24.43% | numerator / denominator | |
| Filed ratio | 24.43% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +14.43 pp | $8.8M | capital that could be lost first |
Tier 1 leverage ratio 12.96% +7.96 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 | $14.2M | 14,185 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $109.5M | 109,457 | RCOAA224 |
| Recomputed ratio | 12.96% | numerator / denominator | |
| Filed ratio | 12.96% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.96 pp | $8.7M | 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 | 490 | 490 | 490 | 490 | 490 | 490 | RCOAP742 |
| Retained earnings | 13,695 | 13,141 | 12,835 | 12,766 | 12,507 | 12,747 | RCOAKW00 |
| Accumulated other comprehensive income | (406) | (431) | (367) | (437) | (531) | (664) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 13,779 | 13,200 | 12,958 | 12,819 | 12,466 | 12,573 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 406 | 431 | 367 | 437 | 531 | 664 | P859 - P840 |
| Common equity Tier 1 capital | 14,185 | 13,631 | 13,325 | 13,256 | 12,997 | 13,237 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 14,185 | 13,631 | 13,325 | 13,256 | 12,997 | 13,237 | RCOA8274 |
| Tier 2 capital | 766 | 772 | 762 | 749 | 744 | 731 | RCOA5311 |
| Allowance includable in Tier 2 capital | 766 | 772 | 762 | 749 | 744 | 731 | RCOA5310 |
| Total capital | 14,951 | 14,403 | 14,087 | 14,005 | 13,741 | 13,968 | RCOA3792 |
| Total risk-weighted assets | 61,194 | 61,698 | 60,835 | 59,923 | 59,501 | 58,506 | RCOAA223 |
| Average total assets for the leverage ratio | 109,457 | 105,710 | 106,077 | 106,075 | 105,723 | 101,471 | 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 | $17.0M | $191K | 1.12% | 0.31% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $18.2M | $3.8M | 20.79% | 6.17% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $801K | $160K | 20.00% | 0.26% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $43.4M | $21.8M | 50.15% | 35.50% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $30K | $45K | 150.00% | 0.07% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $25.3M | $28.1M | 111.37% | 45.92% | RC-R Part II, item 4.d, 5.d |
| All other assets | $4.3M | $4.0M | 93.14% | 6.60% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $3.2M | $3.2M | 100.00% | 5.18% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $61.3M | ties to item 31 ($61.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $61.3M | RCONB704 |
| Less: excess allowance for credit losses | $94K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $61.2M | 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 | 23.18% | 23.18% | 24.43% | 12.96% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 22.09% | 22.09% | 23.34% | 12.89% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 21.90% | 21.90% | 23.16% | 12.56% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 22.12% | 22.12% | 23.37% | 12.50% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 21.84% | 21.84% | 23.09% | 12.29% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 22.62% | 22.62% | 23.87% | 13.05% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 22.69% | 22.69% | 23.94% | 12.72% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 22.45% | 22.45% | 23.70% | 12.92% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 22.08% | 22.08% | 23.33% | 12.34% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 21.76% | 21.76% | 23.01% | 12.00% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 21.57% | 21.57% | 22.82% | 11.94% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 21.85% | 21.85% | 23.09% | 11.37% | 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 |
|---|---|---|---|---|---|---|
| The Bank of Magnolia Company (this bank) | Risk-based | 23.18% | 23.18% | 24.43% | 12.96% | |
| Nashville Savings Bank | $107.9M | CBLR | NA | NA | NA | 12.89% |
| Garfield County Bank | $108.0M | CBLR | NA | NA | NA | 15.82% |
| The Sherwood State Bank | $107.5M | CBLR | NA | NA | NA | 12.32% |
| First Bank and Trust of Fullerton | $108.3M | CBLR | NA | NA | NA | 14.20% |
| Liberty Bank of New Jersey | $107.4M | CBLR | NA | NA | NA | 50.46% |
| Maynard Savings Bank | $108.4M | CBLR | NA | NA | NA | 15.08% |
| First Capital Bank | $107.3M | Risk-based | 13.71% | 13.71% | 14.97% | 9.57% |
| Bank of Bozeman | $108.4M | Risk-based | 12.55% | 12.55% | 13.80% | 10.20% |
| Citizens Bank & Trust | $107.3M | CBLR | NA | NA | NA | 12.50% |
| Platte Valley Bank | $107.2M | CBLR | NA | NA | NA | 13.87% |
| Peer 25th percentile | 12.84% | 12.84% | 14.09% | 12.37% | ||
| Peer median | 13.13% | 13.13% | 14.39% | 13.38% | ||
| Peer 75th percentile | 13.42% | 13.42% | 14.68% | 14.86% | ||
| This bank's percentile | 100 | 100 | 100 | 50 |
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/940021/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.