Bank of Monticello: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 12.82% (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: 12.82% (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 19.57% +13.07 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 | $22.6M | 22,600 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $115.5M | 115,485 | RCOAA223 |
| Recomputed ratio | 19.57% | numerator / denominator | |
| Filed ratio | 19.57% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +13.07 pp | $15.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 19.57% +11.57 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 | $22.6M | 22,600 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $115.5M | 115,485 | RCOAA223 |
| Recomputed ratio | 19.57% | numerator / denominator | |
| Filed ratio | 19.57% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +11.57 pp | $13.4M | capital that could be lost first |
Total risk-based capital ratio 20.82% +10.82 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 | $24.0M | 24,049 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $115.5M | 115,485 | RCOAA223 |
| Recomputed ratio | 20.82% | numerator / denominator | |
| Filed ratio | 20.82% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +10.82 pp | $12.5M | capital that could be lost first |
Tier 1 leverage ratio 14.52% +9.52 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 | $22.6M | 22,600 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $155.6M | 155,632 | RCOAA224 |
| Recomputed ratio | 14.52% | numerator / denominator | |
| Filed ratio | 14.52% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +9.52 pp | $14.8M | 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 | 7,135 | 7,135 | 7,135 | 7,135 | 7,135 | 7,135 | RCOAP742 |
| Retained earnings | 15,465 | 15,927 | 14,675 | 14,826 | 13,536 | 13,847 | RCOAKW00 |
| Accumulated other comprehensive income | (1,074) | (1,015) | (999) | (1,023) | (1,391) | (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 | 21,526 | 22,047 | 20,811 | 20,938 | 19,280 | 19,514 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,074 | 1,015 | 999 | 1,023 | 1,391 | 1,468 | P859 - P840 |
| Common equity Tier 1 capital | 22,600 | 23,062 | 21,810 | 21,961 | 20,671 | 20,982 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 22,600 | 23,062 | 21,810 | 21,961 | 20,671 | 20,982 | RCOA8274 |
| Tier 2 capital | 1,449 | 1,434 | 1,430 | 1,423 | 1,421 | 1,374 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,449 | 1,434 | 1,430 | 1,423 | 1,421 | 1,374 | RCOA5310 |
| Total capital | 24,049 | 24,496 | 23,240 | 23,384 | 22,092 | 22,356 | RCOA3792 |
| Total risk-weighted assets | 115,485 | 114,300 | 114,151 | 113,794 | 113,582 | 109,746 | RCOAA223 |
| Average total assets for the leverage ratio | 155,632 | 156,107 | 149,883 | 151,598 | 151,637 | 152,554 | 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 | $21.2M | $979K | 4.63% | 0.84% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $16.9M | $3.7M | 21.86% | 3.19% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $3.6M | $714K | 20.00% | 0.62% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $43.2M | $25.2M | 58.28% | 21.72% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $421K | $421K | 100.00% | 0.36% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $71.2M | $71.2M | 100.00% | 61.38% | RC-R Part II, item 4.d, 5.d |
| All other assets | $4.5M | $4.4M | 98.02% | 3.79% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $9.4M | $9.4M | 100.00% | 8.09% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $700 | 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 | $115.9M | ties to item 31 ($115.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $115.9M | RCONB704 |
| Less: excess allowance for credit losses | $441K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $115.5M | 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 | 19.57% | 19.57% | 20.82% | 14.52% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 20.18% | 20.18% | 21.43% | 14.77% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 19.11% | 19.11% | 20.36% | 14.55% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 19.30% | 19.30% | 20.55% | 14.49% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 18.20% | 18.20% | 19.45% | 13.63% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 19.12% | 19.12% | 20.37% | 13.75% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 18.32% | 18.32% | 19.57% | 13.15% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 17.67% | 17.67% | 18.92% | 13.27% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 17.50% | 17.50% | 18.75% | 12.69% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 18.48% | 18.48% | 19.74% | 12.87% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 17.17% | 17.17% | 18.42% | 12.29% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 16.54% | 16.54% | 17.76% | 12.08% | 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 Monticello (this bank) | Risk-based | 19.57% | 19.57% | 20.82% | 14.52% | |
| The Fayette County National Bank of Fayetteville | $158.1M | CBLR | NA | NA | NA | 9.05% |
| Perennial Bank | $158.1M | Risk-based | 23.66% | 23.66% | 24.91% | 9.48% |
| The First National Bank of Winnsboro | $158.2M | CBLR | NA | NA | NA | 22.72% |
| Legends West Bank | $157.8M | CBLR | NA | NA | NA | 11.47% |
| First Southeast Bank | $158.3M | Risk-based | 9.73% | 9.73% | 10.70% | 8.42% |
| Commonwealth Community Bank, Inc. | $157.7M | CBLR | NA | NA | NA | 14.71% |
| The Exchange Bank | $158.4M | CBLR | NA | NA | NA | 12.10% |
| Synovus Trust Company, N.A. | $157.4M | Risk-based | 115.13% | 115.13% | 115.13% | 97.11% |
| The Peoples Savings and Loan Company | $157.4M | CBLR | NA | NA | NA | 20.34% |
| Peer 25th percentile | 16.69% | 16.69% | 17.81% | 9.48% | ||
| Peer median | 23.66% | 23.66% | 24.91% | 12.10% | ||
| Peer 75th percentile | 69.39% | 69.39% | 70.02% | 20.34% | ||
| This bank's percentile | 33 | 33 | 33 | 56 |
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/805335/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.