Bank of Wisconsin Dells: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.23% (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: 6.23% (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 12.97% +6.47 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 | $130.4M | 130,397 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.01B | 1,005,093 | RCOAA223 |
| Recomputed ratio | 12.97% | numerator / denominator | |
| Filed ratio | 12.97% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.47 pp | $65.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.97% +4.97 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 | $130.4M | 130,397 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.01B | 1,005,093 | RCOAA223 |
| Recomputed ratio | 12.97% | numerator / denominator | |
| Filed ratio | 12.97% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.97 pp | $50.0M | capital that could be lost first |
Total risk-based capital ratio 14.23% +4.23 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 | $143.0M | 142,988 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.01B | 1,005,093 | RCOAA223 |
| Recomputed ratio | 14.23% | numerator / denominator | |
| Filed ratio | 14.23% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.23 pp | $42.5M | capital that could be lost first |
Tier 1 leverage ratio 12.12% +7.12 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 | $130.4M | 130,397 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.08B | 1,075,811 | RCOAA224 |
| Recomputed ratio | 12.12% | numerator / denominator | |
| Filed ratio | 12.12% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.12 pp | $76.6M | 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 | 21,650 | 21,650 | 21,650 | 21,650 | 21,650 | 21,650 | RCOAP742 |
| Retained earnings | 108,747 | 104,103 | 100,718 | 101,740 | 97,008 | 93,174 | RCOAKW00 |
| Accumulated other comprehensive income | (8,615) | (8,530) | (7,992) | (9,049) | (10,487) | (11,786) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 121,782 | 117,223 | 114,376 | 114,341 | 108,171 | 103,038 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 8,615 | 8,530 | 7,992 | 9,049 | 10,487 | 11,786 | P859 - P840 |
| Common equity Tier 1 capital | 130,397 | 125,753 | 122,368 | 123,390 | 118,658 | 114,824 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 130,397 | 125,753 | 122,368 | 123,390 | 118,658 | 114,824 | RCOA8274 |
| Tier 2 capital | 12,591 | 12,386 | 12,312 | 11,872 | 11,768 | 11,518 | RCOA5311 |
| Allowance includable in Tier 2 capital | 12,591 | 12,386 | 12,312 | 11,872 | 11,768 | 11,518 | RCOA5310 |
| Total capital | 142,988 | 138,139 | 134,680 | 135,262 | 130,426 | 126,342 | RCOA3792 |
| Total risk-weighted assets | 1,005,093 | 988,608 | 983,017 | 947,803 | 939,647 | 919,552 | RCOAA223 |
| Average total assets for the leverage ratio | 1,075,811 | 1,068,290 | 1,036,886 | 1,034,735 | 1,010,420 | 992,184 | 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 | $24.3M | $2.1M | 8.50% | 0.21% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $188.3M | $34.2M | 18.15% | 3.39% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $2.5M | $508K | 20.00% | 0.05% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $76.2M | $40.4M | 53.07% | 4.01% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $90.9M | $136.3M | 150.00% | 13.53% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $767K | $1.2M | 150.00% | 0.11% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $676.5M | $675.7M | 99.88% | 67.09% | RC-R Part II, item 4.d, 5.d |
| All other assets | $46.8M | $45.3M | 96.79% | 4.49% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $65.3M | $71.6M | 109.60% | 7.11% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | NA | 0.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.01B | ties to item 31 ($1.01B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.01B | RCONB704 |
| Less: excess allowance for credit losses | $2.2M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.01B | 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 | 12.97% | 12.97% | 14.23% | 12.12% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 12.72% | 12.72% | 13.97% | 11.77% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 12.45% | 12.45% | 13.70% | 11.80% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 13.02% | 13.02% | 14.27% | 11.92% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 12.63% | 12.63% | 13.88% | 11.74% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 12.49% | 12.49% | 13.74% | 11.57% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 12.23% | 12.23% | 13.49% | 11.35% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 12.73% | 12.73% | 13.98% | 11.01% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 11.95% | 11.95% | 13.21% | 10.85% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 11.92% | 11.92% | 13.17% | 10.82% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 11.62% | 11.62% | 12.88% | 10.67% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 11.81% | 11.81% | 13.07% | 10.59% | 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 Wisconsin Dells (this bank) | Risk-based | 12.97% | 12.97% | 14.23% | 12.12% | |
| Commercial Bank & Trust Company | $1.08B | Risk-based | 19.46% | 19.46% | 20.71% | 12.08% |
| Parkside Financial Bank and Trust | $1.08B | Risk-based | 12.99% | 12.99% | 14.25% | 12.98% |
| The Federal Savings Bank | $1.08B | Risk-based | 19.97% | 19.97% | 20.68% | 15.86% |
| Insbank | $1.08B | Risk-based | 11.00% | 11.00% | 12.19% | 10.20% |
| The First National Bank of Bemidji | $1.08B | CBLR | NA | NA | NA | 11.14% |
| First Command Bank | $1.08B | Risk-based | 18.08% | 18.08% | 19.08% | 10.20% |
| Mountainone Bank | $1.08B | Risk-based | 16.76% | 16.76% | 17.80% | 14.75% |
| Frontier Bank of Texas | $1.08B | CBLR | NA | NA | NA | 10.05% |
| The First National Bank of McGregor | $1.08B | Risk-based | 12.06% | 12.06% | 13.31% | 9.55% |
| Ixonia Bank | $1.08B | Risk-based | 12.23% | 12.23% | 13.32% | 9.95% |
| Peer 25th percentile | 12.19% | 12.19% | 13.32% | 10.09% | ||
| Peer median | 14.88% | 14.88% | 16.02% | 10.67% | ||
| Peer 75th percentile | 18.43% | 18.43% | 19.48% | 12.75% | ||
| This bank's percentile | 38 | 38 | 38 | 70 |
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/894348/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.