Bank of York: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 27.12% (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: 27.12% (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 34.14% +27.64 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 | $40.1M | 40,061 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $117.3M | 117,338 | RCOAA223 |
| Recomputed ratio | 34.14% | numerator / denominator | |
| Filed ratio | 34.14% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +27.64 pp | $32.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 34.14% +26.14 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 | $40.1M | 40,061 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $117.3M | 117,338 | RCOAA223 |
| Recomputed ratio | 34.14% | numerator / denominator | |
| Filed ratio | 34.14% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +26.14 pp | $30.7M | capital that could be lost first |
Total risk-based capital ratio 35.12% +25.12 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 | $41.2M | 41,204 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $117.3M | 117,338 | RCOAA223 |
| Recomputed ratio | 35.12% | numerator / denominator | |
| Filed ratio | 35.12% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +25.12 pp | $29.5M | capital that could be lost first |
Tier 1 leverage ratio 12.88% +7.88 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 | $40.1M | 40,061 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $311.1M | 311,116 | RCOAA224 |
| Recomputed ratio | 12.88% | numerator / denominator | |
| Filed ratio | 12.88% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.88 pp | $24.5M | 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 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | RCOAP742 |
| Retained earnings | 35,061 | 33,633 | 32,336 | 33,250 | 31,801 | 30,437 | RCOAKW00 |
| Accumulated other comprehensive income | (391) | (369) | (250) | (352) | (529) | (664) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 39,670 | 38,264 | 37,086 | 37,898 | 36,272 | 34,773 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 391 | 369 | 250 | 352 | 529 | 664 | P859 - P840 |
| Common equity Tier 1 capital | 40,061 | 38,633 | 37,336 | 38,250 | 36,801 | 35,437 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 40,061 | 38,633 | 37,336 | 38,250 | 36,801 | 35,437 | RCOA8274 |
| Tier 2 capital | 1,143 | 1,137 | 1,144 | 1,186 | 1,195 | 1,216 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,143 | 1,137 | 1,144 | 1,186 | 1,195 | 1,216 | RCOA5310 |
| Total capital | 41,204 | 39,770 | 38,480 | 39,436 | 37,996 | 36,653 | RCOA3792 |
| Total risk-weighted assets | 117,338 | 119,003 | 116,678 | 117,108 | 116,022 | 118,759 | RCOAA223 |
| Average total assets for the leverage ratio | 311,116 | 306,920 | 304,686 | 308,035 | 299,533 | 291,518 | 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 | $174.1M | $3.0M | 1.75% | 2.60% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $38.4M | $7.5M | 19.47% | 6.38% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $3.3M | $3.3M | 100.00% | 2.85% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $35.2M | $24.4M | 69.30% | 20.80% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $39K | $58K | 150.00% | 0.05% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $63.2M | $62.3M | 98.61% | 53.10% | RC-R Part II, item 4.d, 5.d |
| All other assets | $6.8M | $6.8M | 100.00% | 5.83% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $8.4M | $8.4M | 100.00% | 7.16% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.5M | NA | 1.24% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $115.9M | ties to item 31 ($115.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $117.3M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $117.3M | 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 | 34.14% | 34.14% | 35.12% | 12.88% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 32.46% | 32.46% | 33.42% | 12.59% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 32.00% | 32.00% | 32.98% | 12.25% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 32.66% | 32.66% | 33.67% | 12.42% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 31.72% | 31.72% | 32.75% | 12.29% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 29.84% | 29.84% | 30.86% | 12.16% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 29.41% | 29.41% | 30.45% | 11.51% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 30.84% | 30.84% | 31.71% | 11.97% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 30.31% | 30.31% | 31.20% | 11.54% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 28.86% | 28.86% | 29.77% | 10.89% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 28.32% | 28.32% | 29.26% | 10.24% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 30.85% | 30.85% | 31.72% | 10.85% | 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 York (this bank) | Risk-based | 34.14% | 34.14% | 35.12% | 12.88% | |
| Putnam County State Bank | $317.6M | CBLR | NA | NA | NA | 13.52% |
| Bankmiami | $317.9M | Risk-based | 28.79% | 28.79% | 29.73% | 11.43% |
| The National Iron Bank | $318.0M | Risk-based | 16.00% | 16.00% | 16.83% | 8.48% |
| First Southern Bank | $317.3M | CBLR | NA | NA | NA | 10.57% |
| Centera Bank | $318.1M | Risk-based | 16.52% | 16.52% | 17.44% | 9.59% |
| Tnbank | $318.1M | Risk-based | 12.31% | 12.31% | 13.35% | 10.61% |
| Bank of Yazoo City | $318.2M | CBLR | NA | NA | NA | 12.00% |
| Bank of Coushatta | $317.1M | Risk-based | 14.22% | 14.22% | 15.20% | 9.23% |
| Community State Bank of Rock Falls | $318.4M | Risk-based | 18.66% | 18.66% | 19.93% | 12.00% |
| Peer 25th percentile | 14.67% | 14.67% | 15.61% | 9.59% | ||
| Peer median | 16.26% | 16.26% | 17.13% | 10.61% | ||
| Peer 75th percentile | 18.13% | 18.13% | 19.30% | 12.00% | ||
| This bank's percentile | 100 | 100 | 100 | 89 |
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/922924/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.