Bank of Winona: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 27.45% (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: 27.45% (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 34.20% +27.70 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 | $19.4M | 19,366 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $56.6M | 56,630 | RCOAA223 |
| Recomputed ratio | 34.20% | numerator / denominator | |
| Filed ratio | 34.20% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +27.70 pp | $15.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 34.20% +26.20 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 | $19.4M | 19,366 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $56.6M | 56,630 | RCOAA223 |
| Recomputed ratio | 34.20% | numerator / denominator | |
| Filed ratio | 34.20% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +26.20 pp | $14.8M | capital that could be lost first |
Total risk-based capital ratio 35.45% +25.45 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 | $20.1M | 20,077 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $56.6M | 56,630 | RCOAA223 |
| Recomputed ratio | 35.45% | numerator / denominator | |
| Filed ratio | 35.45% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +25.45 pp | $14.4M | capital that could be lost first |
Tier 1 leverage ratio 13.12% +8.12 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 | $19.4M | 19,366 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $147.6M | 147,605 | RCOAA224 |
| Recomputed ratio | 13.12% | numerator / denominator | |
| Filed ratio | 13.12% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +8.12 pp | $12.0M | 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 | 7,752 | 7,752 | 7,752 | 7,752 | 7,751 | 7,751 | RCOAP742 |
| Retained earnings | 11,614 | 11,138 | 10,840 | 11,593 | 11,570 | 11,411 | RCOAKW00 |
| Accumulated other comprehensive income | (2,438) | (2,624) | (1,819) | (2,145) | (3,921) | (3,633) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 16,928 | 16,266 | 16,773 | 17,200 | 15,400 | 15,529 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,438 | 2,624 | 1,819 | 2,145 | 3,921 | 3,633 | P859 - P840 |
| Common equity Tier 1 capital | 19,366 | 18,890 | 18,592 | 19,345 | 19,321 | 19,162 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 19,366 | 18,890 | 18,592 | 19,345 | 19,321 | 19,162 | RCOA8274 |
| Tier 2 capital | 711 | 707 | 706 | 714 | 724 | 735 | RCOA5311 |
| Allowance includable in Tier 2 capital | 711 | 707 | 706 | 714 | 724 | 735 | RCOA5310 |
| Total capital | 20,077 | 19,597 | 19,298 | 20,059 | 20,045 | 19,897 | RCOA3792 |
| Total risk-weighted assets | 56,630 | 56,295 | 56,287 | 57,017 | 57,779 | 58,674 | RCOAA223 |
| Average total assets for the leverage ratio | 147,605 | 146,811 | 142,612 | 143,559 | 145,689 | 146,291 | 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 | $8.8M | $1.8M | 20.64% | 3.20% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $81.7M | $17.9M | 21.96% | 31.54% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $28.2M | $14.1M | 50.00% | 24.80% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $45K | $45K | 100.00% | 0.08% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $19.2M | $19.2M | 100.00% | 33.78% | RC-R Part II, item 4.d, 5.d |
| All other assets | $4.1M | $2.9M | 71.93% | 5.13% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $7K | $7K | 100.00% | 0.01% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $828K | NA | 1.46% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $56.1M | ties to item 31 ($56.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $56.9M | RCONB704 |
| Less: excess allowance for credit losses | $257K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $56.6M | 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 | 34.20% | 34.20% | 35.45% | 13.12% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 33.56% | 33.56% | 34.81% | 12.87% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 33.03% | 33.03% | 34.28% | 13.04% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 33.93% | 33.93% | 35.18% | 13.48% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 33.44% | 33.44% | 34.69% | 13.26% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 32.66% | 32.66% | 33.91% | 13.10% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 32.15% | 32.15% | 33.40% | 13.02% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 33.05% | 33.05% | 34.30% | 13.17% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 30.47% | 30.47% | 31.71% | 12.39% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 30.39% | 30.39% | 31.64% | 12.00% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 29.40% | 29.40% | 30.65% | 12.25% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 28.51% | 28.51% | 29.64% | 12.26% | 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 Winona (this bank) | Risk-based | 34.20% | 34.20% | 35.45% | 13.12% | |
| Citizens Community Bank | $142.6M | CBLR | NA | NA | NA | 11.56% |
| Bank of Cadiz and Trust Company | $142.9M | Risk-based | 15.30% | 15.30% | 16.12% | 9.07% |
| Settlers Bank | $142.4M | CBLR | NA | NA | NA | 16.19% |
| Farmers and Merchants State Bank | $143.1M | CBLR | NA | NA | NA | 15.70% |
| River Falls State Bank | $143.2M | CBLR | NA | NA | NA | 11.40% |
| National Bank of St. Anne | $143.2M | Risk-based | 11.25% | 11.25% | 12.39% | 9.44% |
| Bank of Crocker | $143.3M | Risk-based | 32.79% | 32.79% | 34.04% | 12.81% |
| Four States Bank | $142.1M | CBLR | NA | NA | NA | 15.85% |
| Peer 25th percentile | 13.27% | 13.27% | 14.26% | 10.91% | ||
| Peer median | 15.30% | 15.30% | 16.12% | 12.19% | ||
| Peer 75th percentile | 24.04% | 24.04% | 25.08% | 15.74% | ||
| This bank's percentile | 100 | 100 | 100 | 62 |
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/800442/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.