Bank of Pontiac: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.69% (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: 7.69% (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 14.50% +8.00 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 | $120.3M | 120,322 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $830.0M | 830,040 | RCOAA223 |
| Recomputed ratio | 14.50% | numerator / denominator | |
| Filed ratio | 14.50% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.00 pp | $66.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.50% +6.50 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 | $120.3M | 120,322 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $830.0M | 830,040 | RCOAA223 |
| Recomputed ratio | 14.50% | numerator / denominator | |
| Filed ratio | 14.50% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.50 pp | $53.9M | capital that could be lost first |
Total risk-based capital ratio 15.69% +5.69 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 | $130.3M | 130,261 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $830.0M | 830,040 | RCOAA223 |
| Recomputed ratio | 15.69% | numerator / denominator | |
| Filed ratio | 15.69% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.69 pp | $47.3M | capital that could be lost first |
Tier 1 leverage ratio 10.35% +5.35 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 | $120.3M | 120,322 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.16B | 1,162,372 | RCOAA224 |
| Recomputed ratio | 10.35% | numerator / denominator | |
| Filed ratio | 10.35% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.35 pp | $62.2M | 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 | 47,154 | 47,154 | 47,154 | 47,154 | 47,154 | 47,154 | RCOAP742 |
| Retained earnings | 99,724 | 97,379 | 94,156 | 91,796 | 87,281 | 84,039 | RCOAKW00 |
| Accumulated other comprehensive income | (8,260) | (7,761) | (7,712) | (9,412) | (12,026) | (11,808) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 138,618 | 136,772 | 133,598 | 129,538 | 122,409 | 119,385 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (18,296) | (18,946) | (19,147) | (17,599) | (15,023) | (15,390) | P859 - P840 |
| Common equity Tier 1 capital | 120,322 | 117,826 | 114,451 | 111,939 | 107,386 | 103,995 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 120,322 | 117,826 | 114,451 | 111,939 | 107,386 | 103,995 | RCOA8274 |
| Tier 2 capital | 9,939 | 9,819 | 9,739 | 9,520 | 9,731 | 9,626 | RCOA5311 |
| Allowance includable in Tier 2 capital | 9,939 | 9,819 | 9,739 | 9,520 | 9,731 | 9,626 | RCOA5310 |
| Total capital | 130,261 | 127,645 | 124,190 | 121,459 | 117,117 | 113,621 | RCOA3792 |
| Total risk-weighted assets | 830,040 | 821,895 | 844,723 | 847,644 | 823,136 | 799,937 | RCOAA223 |
| Average total assets for the leverage ratio | 1,162,372 | 1,161,328 | 1,138,146 | 1,129,498 | 1,106,523 | 1,126,008 | 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 | $110.1M | $5.8M | 5.25% | 0.70% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $173.3M | $30.2M | 17.45% | 3.64% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $284.2M | $140.5M | 49.45% | 16.93% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $2.3M | $3.4M | 150.00% | 0.41% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $552.8M | $552.8M | 100.00% | 66.60% | RC-R Part II, item 4.d, 5.d |
| All other assets | $74.8M | $72.7M | 97.19% | 8.76% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $44.3M | $23.0M | 51.80% | 2.77% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.6M | NA | 0.20% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $828.4M | ties to item 31 ($828.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $830.0M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $830.0M | 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 | 14.50% | 14.50% | 15.69% | 10.35% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 14.34% | 14.34% | 15.53% | 10.15% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 13.55% | 13.55% | 14.70% | 10.06% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 13.21% | 13.21% | 14.33% | 9.91% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 13.05% | 13.05% | 14.23% | 9.70% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 13.00% | 13.00% | 14.20% | 9.24% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 12.21% | 12.21% | 13.37% | 9.03% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 12.05% | 12.05% | 13.16% | 8.90% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 11.55% | 11.55% | 12.62% | 8.77% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 11.75% | 11.75% | 12.80% | 8.81% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.89% | 12.89% | 14.06% | 10.10% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 12.97% | 12.97% | 14.08% | 9.82% | 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 Pontiac (this bank) | Risk-based | 14.50% | 14.50% | 15.69% | 10.35% | |
| American Community Bank & Trust | $1.18B | CBLR | NA | NA | NA | 10.61% |
| Anstaff Bank | $1.18B | Risk-based | 12.66% | 12.66% | 13.91% | 10.20% |
| The First National Bank of Bastrop | $1.18B | CBLR | NA | NA | NA | 11.61% |
| Mid America Bank | $1.18B | CBLR | NA | NA | NA | 10.76% |
| Metro Bank | $1.18B | CBLR | NA | NA | NA | 14.68% |
| Citizens Bank of Las Cruces | $1.17B | Risk-based | 12.20% | 12.20% | 13.45% | 10.42% |
| First General Bank | $1.17B | CBLR | NA | NA | NA | 26.30% |
| Priorityone Bank | $1.18B | CBLR | NA | NA | NA | 11.89% |
| Premier Bank | $1.18B | Risk-based | 12.48% | 12.48% | 13.74% | 10.24% |
| Montgomery Bank | $1.18B | Risk-based | 11.35% | 11.35% | 12.40% | 9.69% |
| Peer 25th percentile | 11.99% | 11.99% | 13.19% | 10.28% | ||
| Peer median | 12.34% | 12.34% | 13.59% | 10.68% | ||
| Peer 75th percentile | 12.53% | 12.53% | 13.78% | 11.82% | ||
| This bank's percentile | 100 | 100 | 100 | 30 |
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/930442/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.