The Bank of Tioga: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.89% (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: 7.89% (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 15.38% +8.88 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 | $38.0M | 38,004 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $247.2M | 247,176 | RCOAA223 |
| Recomputed ratio | 15.38% | numerator / denominator | |
| Filed ratio | 15.38% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.88 pp | $21.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.38% +7.38 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 | $38.0M | 38,004 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $247.2M | 247,176 | RCOAA223 |
| Recomputed ratio | 15.38% | numerator / denominator | |
| Filed ratio | 15.38% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.38 pp | $18.2M | capital that could be lost first |
Total risk-based capital ratio 15.89% +5.89 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 | $39.3M | 39,268 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $247.2M | 247,176 | RCOAA223 |
| Recomputed ratio | 15.89% | numerator / denominator | |
| Filed ratio | 15.89% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.89 pp | $14.6M | capital that could be lost first |
Tier 1 leverage ratio 9.39% +4.39 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 | $38.0M | 38,004 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $404.6M | 404,606 | RCOAA224 |
| Recomputed ratio | 9.39% | numerator / denominator | |
| Filed ratio | 9.39% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.39 pp | $17.8M | 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 | 24,322 | 24,322 | 24,322 | 24,322 | 24,322 | 24,322 | RCOAP742 |
| Retained earnings | 13,682 | 13,634 | 10,991 | 10,618 | 8,912 | 9,020 | RCOAKW00 |
| Accumulated other comprehensive income | (29,425) | (30,865) | (31,549) | (32,130) | (33,672) | (33,362) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 8,579 | 7,091 | 3,764 | 2,810 | (438) | (20) | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 29,425 | 30,109 | 30,793 | 31,374 | 32,916 | 32,606 | P859 - P840 |
| Common equity Tier 1 capital | 38,004 | 37,200 | 34,557 | 34,184 | 32,478 | 32,586 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 38,004 | 37,200 | 34,557 | 34,184 | 32,478 | 32,586 | RCOA8274 |
| Tier 2 capital | 1,264 | 1,220 | 1,223 | 1,255 | 1,112 | 966 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,264 | 1,220 | 1,223 | 1,255 | 1,112 | 966 | RCOA5310 |
| Total capital | 39,268 | 38,420 | 35,780 | 35,439 | 33,590 | 33,552 | RCOA3792 |
| Total risk-weighted assets | 247,176 | 237,864 | 226,417 | 239,211 | 232,512 | 222,913 | RCOAA223 |
| Average total assets for the leverage ratio | 404,606 | 398,104 | 404,070 | 415,896 | 434,493 | 440,040 | 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 | $7.0M | $1.0M | 14.53% | 0.41% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $241.1M | $83.5M | 34.61% | 33.76% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $11.5M | $2.3M | 20.00% | 0.93% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $20.6M | $10.6M | 51.56% | 4.30% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.6M | $2.4M | 150.00% | 0.95% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $113.9M | $112.8M | 98.99% | 45.63% | RC-R Part II, item 4.d, 5.d |
| All other assets | $32.7M | $21.2M | 64.77% | 8.57% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $2.5M | $2.5M | 99.92% | 1.03% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $10.9M | NA | 4.41% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $236.3M | does not tie to item 31 ($239.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $247.2M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $247.2M | 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 | 15.38% | 15.38% | 15.89% | 9.39% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.64% | 15.64% | 16.15% | 9.34% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.26% | 15.26% | 15.80% | 8.55% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.29% | 14.29% | 14.81% | 8.22% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.97% | 13.97% | 14.45% | 7.47% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.62% | 14.62% | 15.05% | 7.41% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.14% | 14.14% | 14.58% | 7.32% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.76% | 13.76% | 14.19% | 7.68% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.28% | 13.28% | 13.63% | 7.57% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.13% | 13.13% | 13.49% | 7.37% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.35% | 12.35% | 12.71% | 6.87% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.57% | 12.57% | 12.91% | 7.91% | 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 |
|---|---|---|---|---|---|---|
| The Bank of Tioga (this bank) | Risk-based | 15.38% | 15.38% | 15.89% | 9.39% | |
| Village Bank | $411.9M | Risk-based | 12.43% | 12.43% | 13.58% | 8.98% |
| Little Horn State Bank | $412.6M | Risk-based | 11.34% | 11.34% | 12.59% | 10.34% |
| CIBC National Trust Company | $412.8M | Risk-based | 215.65% | 215.65% | 215.86% | 59.61% |
| State Bank & Trust | $413.0M | CBLR | NA | NA | NA | 9.01% |
| Bank of Frankewing | $413.1M | CBLR | NA | NA | NA | 11.25% |
| Bank of Lexington, Inc. | $410.8M | Risk-based | 16.25% | 16.25% | 16.88% | 11.50% |
| Farmers and Merchants Bank of South Carolina | $413.6M | Risk-based | 42.67% | 42.67% | 43.42% | 16.56% |
| First Community Bank | $413.6M | Risk-based | 11.96% | 11.96% | 13.15% | 9.93% |
| Exchange Bank | $410.3M | CBLR | NA | NA | NA | 11.93% |
| Peer 25th percentile | 12.07% | 12.07% | 13.26% | 9.93% | ||
| Peer median | 14.34% | 14.34% | 15.23% | 11.25% | ||
| Peer 75th percentile | 36.07% | 36.07% | 36.79% | 11.93% | ||
| This bank's percentile | 50 | 50 | 50 | 22 |
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/768953/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.