Bank of Springfield: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 3.81% (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: 3.81% (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 10.72% +4.22 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 | $180.5M | 180,495 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.68B | 1,684,293 | RCOAA223 |
| Recomputed ratio | 10.72% | numerator / denominator | |
| Filed ratio | 10.72% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.22 pp | $71.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 10.72% +2.72 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 | $180.5M | 180,495 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.68B | 1,684,293 | RCOAA223 |
| Recomputed ratio | 10.72% | numerator / denominator | |
| Filed ratio | 10.72% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +2.72 pp | $45.8M | capital that could be lost first |
Total risk-based capital ratio 11.81% +1.81 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 | $198.9M | 198,913 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.68B | 1,684,293 | RCOAA223 |
| Recomputed ratio | 11.81% | numerator / denominator | |
| Filed ratio | 11.81% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +1.81 pp | $30.5M | capital that could be lost first |
Tier 1 leverage ratio 9.22% +4.22 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 | $180.5M | 180,495 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.96B | 1,958,328 | RCOAA224 |
| Recomputed ratio | 9.22% | numerator / denominator | |
| Filed ratio | 9.22% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.22 pp | $82.6M | 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 | 31,395 | 31,395 | 31,395 | 31,395 | 31,395 | 31,395 | RCOAP742 |
| Retained earnings | 153,892 | 148,065 | 142,795 | 137,359 | 131,636 | 126,966 | RCOAKW00 |
| Accumulated other comprehensive income | (4,822) | (4,756) | (4,255) | (4,391) | (5,003) | (3,377) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 180,465 | 174,704 | 169,935 | 164,363 | 158,028 | 154,984 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 30 | (169) | (803) | (725) | (173) | (1,858) | P859 - P840 |
| Common equity Tier 1 capital | 180,495 | 174,535 | 169,132 | 163,638 | 157,855 | 153,126 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 180,495 | 174,535 | 169,132 | 163,638 | 157,855 | 153,126 | RCOA8274 |
| Tier 2 capital | 18,418 | 17,369 | 14,651 | 15,224 | 15,183 | 14,426 | RCOA5311 |
| Allowance includable in Tier 2 capital | 18,418 | 17,369 | 14,651 | 15,224 | 15,183 | 14,426 | RCOA5310 |
| Total capital | 198,913 | 191,904 | 183,783 | 178,862 | 173,038 | 167,552 | RCOA3792 |
| Total risk-weighted assets | 1,684,293 | 1,635,848 | 1,548,933 | 1,504,709 | 1,471,978 | 1,482,170 | RCOAA223 |
| Average total assets for the leverage ratio | 1,958,328 | 1,903,211 | 1,889,781 | 1,849,546 | 1,773,943 | 1,699,799 | 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 | $117.0M | $3.0M | 2.58% | 0.18% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $105.8M | $23.2M | 21.92% | 1.38% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $7.6M | $53K | 0.70% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $462.5M | $231.2M | 50.00% | 13.73% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $3.2M | $4.7M | 150.00% | 0.28% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $24.7M | $36.2M | 146.68% | 2.15% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.23B | $1.18B | 96.25% | 70.29% | RC-R Part II, item 4.d, 5.d |
| All other assets | $76.1M | $80.8M | 106.12% | 4.79% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $133.8M | $114.0M | 85.23% | 6.77% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $7.2M | NA | 0.43% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.68B | ties to item 31 ($1.68B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.68B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.68B | 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 | 10.72% | 10.72% | 11.81% | 9.22% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 10.67% | 10.67% | 11.73% | 9.17% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 10.92% | 10.92% | 11.87% | 8.95% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 10.88% | 10.88% | 11.89% | 8.85% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 10.72% | 10.72% | 11.76% | 8.90% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 10.33% | 10.33% | 11.30% | 9.01% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 10.22% | 10.22% | 11.19% | 8.62% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 10.30% | 10.30% | 11.23% | 8.58% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 10.23% | 10.23% | 11.15% | 8.73% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 10.30% | 10.30% | 11.20% | 8.75% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 10.14% | 10.14% | 11.01% | 8.62% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 10.27% | 10.27% | 11.31% | 8.80% | 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 Springfield (this bank) | Risk-based | 10.72% | 10.72% | 11.81% | 9.22% | |
| Oak Valley Community Bank | $2.00B | Risk-based | 15.72% | 15.72% | 16.53% | 11.48% |
| The Conway National Bank | $2.00B | Risk-based | 19.18% | 19.18% | 20.12% | 10.23% |
| Yakima Federal Savings and Loan Association | $2.00B | CBLR | NA | NA | NA | 28.14% |
| Heritage Bank, Inc. | $1.99B | Risk-based | 11.86% | 11.86% | 12.97% | 9.01% |
| Mission Bank | $2.01B | CBLR | NA | NA | NA | 12.22% |
| Florence Bank | $2.01B | CBLR | NA | NA | NA | 12.23% |
| The Farmers & Merchants Bank | $2.02B | CBLR | NA | NA | NA | 9.79% |
| Trunorth Bank | $2.02B | Risk-based | 12.06% | 12.06% | 13.23% | 9.82% |
| Montecito Bank & Trust | $2.02B | CBLR | NA | NA | NA | 11.29% |
| South Atlantic Bank | $1.98B | Risk-based | 11.27% | 11.27% | 12.21% | 9.42% |
| Peer 25th percentile | 11.86% | 11.86% | 12.97% | 9.80% | ||
| Peer median | 12.06% | 12.06% | 13.23% | 10.76% | ||
| Peer 75th percentile | 15.72% | 15.72% | 16.53% | 12.03% | ||
| This bank's percentile | 0 | 0 | 0 | 10 |
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/248240/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.