Bankers' Bank of Kansas: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 11.22% (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: 11.22% (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 17.97% +11.47 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 | $36.8M | 36,813 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $204.9M | 204,879 | RCOAA223 |
| Recomputed ratio | 17.97% | numerator / denominator | |
| Filed ratio | 17.97% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.47 pp | $23.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.97% +9.97 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 | $36.8M | 36,813 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $204.9M | 204,879 | RCOAA223 |
| Recomputed ratio | 17.97% | numerator / denominator | |
| Filed ratio | 17.97% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.97 pp | $20.4M | capital that could be lost first |
Total risk-based capital ratio 19.22% +9.22 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 | $39.4M | 39,382 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $204.9M | 204,879 | RCOAA223 |
| Recomputed ratio | 19.22% | numerator / denominator | |
| Filed ratio | 19.22% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +9.22 pp | $18.9M | capital that could be lost first |
Tier 1 leverage ratio 16.31% +11.31 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 | $36.8M | 36,813 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $225.7M | 225,690 | RCOAA224 |
| Recomputed ratio | 16.31% | numerator / denominator | |
| Filed ratio | 16.31% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +11.31 pp | $25.5M | 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 | 4,228 | 4,228 | 4,228 | 4,228 | 4,228 | 4,228 | RCOAP742 |
| Retained earnings | 32,585 | 32,111 | 32,232 | 32,051 | 31,596 | 31,302 | RCOAKW00 |
| Accumulated other comprehensive income | (268) | (91) | (18) | (24) | (26) | (31) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 36,545 | 36,248 | 36,442 | 36,255 | 35,798 | 35,499 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 268 | 91 | 18 | 24 | 26 | 31 | P859 - P840 |
| Common equity Tier 1 capital | 36,813 | 36,339 | 36,460 | 36,279 | 35,824 | 35,530 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 36,813 | 36,339 | 36,460 | 36,279 | 35,824 | 35,530 | RCOA8274 |
| Tier 2 capital | 2,569 | 2,472 | 2,263 | 2,148 | 2,080 | 1,973 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,569 | 2,472 | 2,263 | 2,148 | 2,080 | 1,973 | RCOA5310 |
| Total capital | 39,382 | 38,811 | 38,723 | 38,427 | 37,904 | 37,503 | RCOA3792 |
| Total risk-weighted assets | 204,879 | 197,168 | 180,415 | 170,566 | 165,301 | 156,881 | RCOAA223 |
| Average total assets for the leverage ratio | 225,690 | 234,111 | 217,713 | 229,139 | 211,131 | 209,862 | 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 | $27.8M | $177K | 0.64% | 0.09% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $40.3M | $7.1M | 17.58% | 3.45% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $2.0M | $395K | 20.00% | 0.19% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $585K | $292K | 50.00% | 0.14% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $2.6M | $3.9M | 150.00% | 1.91% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $170.0M | $170.0M | 100.00% | 82.71% | RC-R Part II, item 4.d, 5.d |
| All other assets | $15.7M | $14.3M | 91.43% | 6.97% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $9.0M | $9.0M | 100.00% | 4.40% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $304K | $304K | 100.00% | 0.15% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $300 | 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 | $205.5M | ties to item 31 ($205.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $205.5M | RCONB704 |
| Less: excess allowance for credit losses | $660K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $204.9M | 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 | 17.97% | 17.97% | 19.22% | 16.31% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 18.43% | 18.43% | 19.68% | 15.52% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 20.21% | 20.21% | 21.46% | 16.75% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 21.27% | 21.27% | 22.53% | 15.83% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 21.67% | 21.67% | 22.93% | 16.97% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 22.65% | 22.65% | 23.91% | 16.93% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 21.46% | 21.46% | 22.72% | 16.58% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 22.66% | 22.66% | 23.92% | 16.71% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 22.20% | 22.20% | 23.45% | 17.15% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 22.13% | 22.13% | 23.39% | 16.57% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 20.96% | 20.96% | 22.21% | 16.26% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 20.73% | 20.73% | 21.99% | 16.27% | 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 |
|---|---|---|---|---|---|---|
| Bankers' Bank of Kansas (this bank) | Risk-based | 17.97% | 17.97% | 19.22% | 16.31% | |
| Idaho Trust Bank | $255.6M | Risk-based | 14.10% | 14.10% | 15.17% | 11.23% |
| Home Bank of California | $255.4M | CBLR | NA | NA | NA | 12.27% |
| The Gunnison Bank and Trust Company | $255.4M | CBLR | NA | NA | NA | 13.86% |
| The Bank of Monroe | $255.4M | Risk-based | 21.49% | 21.49% | 22.79% | 13.22% |
| Heartland Bank | $256.1M | Risk-based | 15.00% | 15.00% | 16.25% | 13.23% |
| Wayne Bank and Trust Co. | $255.3M | CBLR | NA | NA | NA | 9.53% |
| First Bank & Trust Company | $255.2M | CBLR | NA | NA | NA | 11.34% |
| Alliant Bank | $256.4M | Risk-based | 12.40% | 12.40% | 13.65% | 9.03% |
| Citizens First National Bank | $256.5M | Risk-based | 27.33% | 27.33% | 28.58% | 15.87% |
| BNY Mellon Trust of Delaware | $254.9M | Risk-based | 164.90% | 164.90% | 165.16% | 29.59% |
| Peer 25th percentile | 14.32% | 14.32% | 15.44% | 11.26% | ||
| Peer median | 18.24% | 18.24% | 19.52% | 12.74% | ||
| Peer 75th percentile | 25.87% | 25.87% | 27.13% | 13.70% | ||
| This bank's percentile | 50 | 50 | 50 | 90 |
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/1218446/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.