The Bank of Marion: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 11.22% (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: 11.22% (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 18.18% +11.68 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 | $72.2M | 72,250 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $397.4M | 397,359 | RCOAA223 |
| Recomputed ratio | 18.18% | numerator / denominator | |
| Filed ratio | 18.18% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.68 pp | $46.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 18.18% +10.18 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 | $72.2M | 72,250 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $397.4M | 397,359 | RCOAA223 |
| Recomputed ratio | 18.18% | numerator / denominator | |
| Filed ratio | 18.18% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +10.18 pp | $40.5M | capital that could be lost first |
Total risk-based capital ratio 19.22% +9.22 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 | $76.4M | 76,364 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $397.4M | 397,359 | RCOAA223 |
| Recomputed ratio | 19.22% | numerator / denominator | |
| Filed ratio | 19.22% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +9.22 pp | $36.6M | capital that could be lost first |
Tier 1 leverage ratio 11.37% +6.37 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 | $72.2M | 72,250 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $635.6M | 635,644 | RCOAA224 |
| Recomputed ratio | 11.37% | numerator / denominator | |
| Filed ratio | 11.37% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.37 pp | $40.5M | 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 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | RCOAP742 |
| Retained earnings | 70,750 | 69,620 | 67,712 | 66,907 | 65,068 | 64,381 | RCOAKW00 |
| Accumulated other comprehensive income | (13,799) | (15,741) | (14,969) | (16,408) | (19,341) | (17,998) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 58,451 | 55,379 | 54,243 | 51,999 | 47,227 | 47,883 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 13,799 | 15,741 | 14,969 | 16,408 | 19,341 | 17,998 | P859 - P840 |
| Common equity Tier 1 capital | 72,250 | 71,120 | 69,212 | 68,407 | 66,568 | 65,881 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 72,250 | 71,120 | 69,212 | 68,407 | 66,568 | 65,881 | RCOA8274 |
| Tier 2 capital | 4,114 | 4,279 | 4,238 | 4,142 | 4,082 | 4,028 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,114 | 4,279 | 4,238 | 4,142 | 4,082 | 4,028 | RCOA5310 |
| Total capital | 76,364 | 75,399 | 73,450 | 72,549 | 70,650 | 69,909 | RCOA3792 |
| Total risk-weighted assets | 397,359 | 385,793 | 384,628 | 372,770 | 368,724 | 361,624 | RCOAA223 |
| Average total assets for the leverage ratio | 635,644 | 623,871 | 615,345 | 608,536 | 606,042 | 600,240 | 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 | $14.1M | $1.8M | 12.97% | 0.46% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $155.9M | $47.5M | 30.48% | 11.96% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $303.0M | $159.0M | 52.48% | 40.02% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $7.0M | $10.5M | 150.00% | 2.65% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $2.1M | $3.1M | 150.00% | 0.78% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $127.5M | $126.2M | 98.98% | 31.76% | RC-R Part II, item 4.d, 5.d |
| All other assets | $45.4M | $42.7M | 93.91% | 10.74% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $4.8M | $4.8M | 100.00% | 1.21% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.7M | NA | 0.42% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $395.7M | ties to item 31 ($395.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $397.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $397.4M | 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 | 18.18% | 18.18% | 19.22% | 11.37% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 18.43% | 18.43% | 19.54% | 11.40% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 17.99% | 17.99% | 19.10% | 11.25% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 18.35% | 18.35% | 19.46% | 11.24% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 18.05% | 18.05% | 19.16% | 10.98% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 18.22% | 18.22% | 19.33% | 10.98% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 17.65% | 17.65% | 18.74% | 10.70% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 17.53% | 17.53% | 18.62% | 10.69% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 17.42% | 17.42% | 18.55% | 10.53% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 18.13% | 18.13% | 19.26% | 11.11% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 17.97% | 17.97% | 19.10% | 11.01% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 18.21% | 18.21% | 19.38% | 10.95% | 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 Marion (this bank) | Risk-based | 18.18% | 18.18% | 19.22% | 11.37% | |
| Community First Bank | $634.1M | CBLR | NA | NA | NA | 10.95% |
| First National Bank Colorado | $634.3M | CBLR | NA | NA | NA | 11.76% |
| Century Savings Bank | $634.8M | CBLR | NA | NA | NA | 13.20% |
| MT. McKinley Bank | $635.2M | CBLR | NA | NA | NA | 18.85% |
| Legends Bank | $635.5M | CBLR | NA | NA | NA | 18.30% |
| First Independent Bank | $632.3M | Risk-based | 12.26% | 12.26% | 13.49% | 9.87% |
| Delta Bank | $632.0M | CBLR | NA | NA | NA | 10.04% |
| Quaint Oak Bank | $631.5M | Risk-based | 13.60% | 13.60% | 14.85% | 10.91% |
| Haverhill Bank | $636.8M | Risk-based | 14.13% | 14.13% | 14.94% | 11.17% |
| First National Bank of Louisiana | $631.1M | Risk-based | 14.03% | 14.03% | 15.16% | 11.02% |
| Peer 25th percentile | 13.26% | 13.26% | 14.51% | 10.92% | ||
| Peer median | 13.81% | 13.81% | 14.89% | 11.10% | ||
| Peer 75th percentile | 14.05% | 14.05% | 14.99% | 12.84% | ||
| This bank's percentile | 100 | 100 | 100 | 60 |
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/858528/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.