Bank of Salem: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R. This bank files under the community bank leverage ratio framework.
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.
Community bank leverage ratio 9.53% +0.53 pp over well capitalized
This bank has elected the community bank leverage ratio framework. It files Tier 1 capital over average assets and no risk-based ratios; above the requirement it is treated as well capitalized.
| Tier 1 capital | $14.1M | 14,071 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $147.7M | 147,697 | RCOAA224 |
| Recomputed ratio | 9.53% | numerator / denominator | |
| Filed ratio | 9.53% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +0.53 pp | $778K | 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 | 400 | 400 | 400 | 400 | 400 | 400 | RCOAP742 |
| Retained earnings | 13,671 | 13,182 | 12,794 | 12,956 | 12,656 | 12,330 | RCOAKW00 |
| Accumulated other comprehensive income | (1,352) | (1,057) | (1,267) | (1,485) | (1,871) | (2,097) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 12,719 | 12,525 | 11,927 | 11,871 | 11,185 | 10,633 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,352 | 1,057 | 1,267 | 1,485 | 1,871 | 2,097 | P859 - P840 |
| Common equity Tier 1 capital | 14,071 | 13,582 | 13,194 | 13,356 | 13,056 | 12,730 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 14,071 | 13,582 | 13,194 | 13,356 | 13,056 | 12,730 | RCOA8274 |
| Tier 2 capital | NA | 698 | 699 | NA | 694 | 732 | |
| Allowance includable in Tier 2 capital | NA | 698 | 699 | NA | 694 | 732 | |
| Total capital | NA | 14,280 | 13,893 | NA | 13,750 | 13,462 | |
| Total risk-weighted assets | NA | 82,178 | 84,387 | NA | 83,891 | 84,681 | |
| Average total assets for the leverage ratio | 147,697 | 146,797 | 141,888 | 140,625 | 143,256 | 143,329 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
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 | CBLR | NA | NA | NA | 9.53% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 16.53% | 16.53% | 17.38% | 9.25% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.64% | 15.64% | 16.46% | 9.30% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 9.50% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 15.56% | 15.56% | 16.39% | 9.11% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 15.03% | 15.03% | 15.90% | 8.88% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.45% | 14.45% | 15.35% | 8.41% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.97% | 13.97% | 14.83% | 8.50% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.68% | 13.68% | 14.54% | 8.56% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.22% | 13.22% | 14.03% | 8.41% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.01% | 13.01% | 13.84% | 8.45% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.61% | 13.61% | 14.45% | 8.89% | 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 Salem (this bank) | CBLR | NA | NA | NA | 9.53% | |
| Bank of Pensacola | $147.0M | CBLR | NA | NA | NA | 9.84% |
| Johnson City Bank | $146.8M | CBLR | NA | NA | NA | 12.57% |
| Security Bank of Southwest Missouri | $146.8M | CBLR | NA | NA | NA | 12.74% |
| First New Mexico Bank of Silver City | $147.5M | CBLR | NA | NA | NA | 14.27% |
| First State Bank of Roscoe | $147.5M | Risk-based | 23.95% | 23.95% | 25.05% | 13.84% |
| Mason Bank | $147.5M | CBLR | NA | NA | NA | 19.86% |
| Millbury National Bank | $146.5M | Risk-based | 13.21% | 13.21% | 13.81% | 9.51% |
| Independent Farmers Bank | $146.5M | Risk-based | 16.65% | 16.65% | 17.75% | 10.53% |
| First Independent Bank | $147.6M | CBLR | NA | NA | NA | 11.63% |
| Peer 25th percentile | 14.93% | 14.93% | 15.78% | 10.53% | ||
| Peer median | 16.65% | 16.65% | 17.75% | 12.57% | ||
| Peer 75th percentile | 20.30% | 20.30% | 21.40% | 13.84% | ||
| This bank's percentile | NA | NA | NA | 11 |
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/426758/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.