Bank of New Hampshire: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.00% (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: 7.00% (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 13.75% +7.25 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 | $338.4M | 338,424 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.46B | 2,460,489 | RCOAA223 |
| Recomputed ratio | 13.75% | numerator / denominator | |
| Filed ratio | 13.75% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.25 pp | $178.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.75% +5.75 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 | $338.4M | 338,424 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.46B | 2,460,489 | RCOAA223 |
| Recomputed ratio | 13.75% | numerator / denominator | |
| Filed ratio | 13.75% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.75 pp | $141.6M | capital that could be lost first |
Total risk-based capital ratio 15.00% +5.00 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 | $369.1M | 369,070 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.46B | 2,460,489 | RCOAA223 |
| Recomputed ratio | 15.00% | numerator / denominator | |
| Filed ratio | 15.00% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.00 pp | $123.0M | capital that could be lost first |
Tier 1 leverage ratio 12.08% +7.08 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 | $338.4M | 338,424 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.80B | 2,800,398 | RCOAA224 |
| Recomputed ratio | 12.08% | numerator / denominator | |
| Filed ratio | 12.08% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.08 pp | $198.4M | 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 | 34,850 | 27,250 | 27,250 | 250 | 250 | 250 | RCOAP742 |
| Retained earnings | 325,920 | 318,698 | 312,106 | 332,337 | 325,423 | 320,104 | RCOAKW00 |
| Accumulated other comprehensive income | (21,465) | (23,580) | (20,802) | (22,038) | (24,020) | (26,403) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 339,305 | 322,368 | 318,554 | 310,549 | 301,653 | 293,951 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (881) | 1,206 | (1,600) | (392) | 1,562 | 3,920 | P859 - P840 |
| Common equity Tier 1 capital | 338,424 | 323,574 | 316,954 | 310,157 | 303,215 | 297,871 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 338,424 | 323,574 | 316,954 | 310,157 | 303,215 | 297,871 | RCOA8274 |
| Tier 2 capital | 30,646 | 28,731 | 26,842 | 26,456 | 26,057 | 25,778 | RCOA5311 |
| Allowance includable in Tier 2 capital | 30,646 | 28,731 | 26,842 | 26,456 | 26,057 | 25,778 | RCOA5310 |
| Total capital | 369,070 | 352,305 | 343,796 | 336,613 | 329,272 | 323,649 | RCOA3792 |
| Total risk-weighted assets | 2,460,489 | 2,384,268 | 2,388,288 | 2,361,130 | 2,360,657 | 2,301,197 | RCOAA223 |
| Average total assets for the leverage ratio | 2,800,398 | 2,748,614 | 2,746,902 | 2,675,888 | 2,638,249 | 2,629,129 | 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 | $169.4M | $5.3M | 3.11% | 0.21% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $319.2M | $187.3M | 58.67% | 7.61% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $37.1M | $0 | 0.00% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $511.1M | $268.8M | 52.59% | 10.92% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $8.1M | $12.1M | 150.00% | 0.49% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $13.2M | $19.8M | 150.00% | 0.81% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.70B | $1.69B | 99.88% | 68.87% | RC-R Part II, item 4.d, 5.d |
| All other assets | $117.8M | $115.7M | 98.23% | 4.70% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $155.5M | $155.5M | 100.00% | 6.32% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.6M | NA | 0.07% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $2.46B | ties to item 31 ($2.46B) |
|---|---|---|
| Risk-weighted assets before deductions | $2.46B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $2.46B | 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 | 13.75% | 13.75% | 15.00% | 12.08% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 13.57% | 13.57% | 14.78% | 11.77% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 13.27% | 13.27% | 14.40% | 11.54% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 13.14% | 13.14% | 14.26% | 11.59% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 12.84% | 12.84% | 13.95% | 11.49% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 12.94% | 12.94% | 14.06% | 11.33% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 12.92% | 12.92% | 14.04% | 11.27% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 13.28% | 13.28% | 14.42% | 11.39% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 13.42% | 13.42% | 14.60% | 11.45% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 13.20% | 13.20% | 14.37% | 11.21% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 13.05% | 13.05% | 14.21% | 11.09% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 12.62% | 12.62% | 13.80% | 10.90% | 12.78% | 12.79% | 13.93% | 10.03% |
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 New Hampshire (this bank) | Risk-based | 13.75% | 13.75% | 15.00% | 12.08% | |
| State Bank of the Lakes, N.A. | $2.81B | Risk-based | 10.75% | 10.75% | 11.37% | 9.05% |
| Orange Bank & Trust Company | $2.79B | Risk-based | 17.95% | 17.95% | 19.20% | 13.15% |
| Chemung Canal Trust Company, N.A. | $2.82B | Risk-based | 13.84% | 13.84% | 14.96% | 11.38% |
| Citizens and Farmers Bank | $2.79B | Risk-based | 13.54% | 13.54% | 14.79% | 11.20% |
| Emprise Bank | $2.82B | Risk-based | 10.22% | 10.22% | 11.43% | 7.69% |
| ION Bank | $2.78B | Risk-based | 15.75% | 15.75% | 16.82% | 11.91% |
| Sunrise Banks, N.A. | $2.78B | CBLR | NA | NA | NA | 10.18% |
| Quad City Bank and Trust Company | $2.77B | Risk-based | 14.29% | 14.29% | 15.35% | 11.01% |
| Medallion Bank | $2.83B | Risk-based | 13.12% | 16.80% | 18.08% | 16.92% |
| Avidia Bank | $2.77B | Risk-based | 15.47% | 15.47% | 16.61% | 12.37% |
| Peer 25th percentile | 13.12% | 13.54% | 14.79% | 10.39% | ||
| Peer median | 13.84% | 14.29% | 15.35% | 11.29% | ||
| Peer 75th percentile | 15.47% | 15.75% | 16.82% | 12.25% | ||
| This bank's percentile | 44 | 33 | 44 | 70 |
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/265407/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.