The Bankers Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.33% (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: 7.33% (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 14.08% +7.58 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 | $39.7M | 39,688 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $281.9M | 281,860 | RCOAA223 |
| Recomputed ratio | 14.08% | numerator / denominator | |
| Filed ratio | 14.08% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.58 pp | $21.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.08% +6.08 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 | $39.7M | 39,688 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $281.9M | 281,860 | RCOAA223 |
| Recomputed ratio | 14.08% | numerator / denominator | |
| Filed ratio | 14.08% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.08 pp | $17.1M | capital that could be lost first |
Total risk-based capital ratio 15.33% +5.33 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 | $43.2M | 43,223 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $281.9M | 281,860 | RCOAA223 |
| Recomputed ratio | 15.33% | numerator / denominator | |
| Filed ratio | 15.33% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.33 pp | $15.0M | capital that could be lost first |
Tier 1 leverage ratio 12.70% +7.70 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 | $39.7M | 39,688 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $312.5M | 312,525 | RCOAA224 |
| Recomputed ratio | 12.70% | numerator / denominator | |
| Filed ratio | 12.70% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.70 pp | $24.1M | 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 | 18,009 | 18,009 | 18,009 | 18,009 | 18,009 | 18,009 | RCOAP742 |
| Retained earnings | 21,627 | 20,908 | 21,499 | 20,695 | 19,363 | 18,474 | RCOAKW00 |
| Accumulated other comprehensive income | (74) | 5 | 52 | 39 | (44) | (71) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 39,562 | 38,922 | 39,560 | 38,743 | 37,328 | 36,412 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 126 | 47 | (215) | (200) | 119 | 91 | P859 - P840 |
| Common equity Tier 1 capital | 39,688 | 38,969 | 39,345 | 38,543 | 37,447 | 36,503 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 39,688 | 38,969 | 39,345 | 38,543 | 37,447 | 36,503 | RCOA8274 |
| Tier 2 capital | 3,535 | 3,639 | 3,856 | 4,079 | 3,134 | 3,045 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,535 | 3,639 | 3,856 | 4,079 | 3,134 | 3,045 | RCOA5310 |
| Total capital | 43,223 | 42,608 | 43,201 | 42,622 | 40,581 | 39,548 | RCOA3792 |
| Total risk-weighted assets | 281,860 | 290,268 | 307,943 | 279,822 | 249,957 | 242,852 | RCOAA223 |
| Average total assets for the leverage ratio | 312,525 | 313,234 | 308,171 | 292,854 | 273,337 | 268,474 | 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 | $17.2M | $85K | 0.49% | 0.03% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $14.6M | $969K | 6.64% | 0.34% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $12.8M | $2.6M | 20.00% | 0.90% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $28.9M | $14.5M | 50.00% | 5.11% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $4.7M | $4.7M | 100.00% | 1.67% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $212.1M | $211.8M | 99.85% | 74.89% | RC-R Part II, item 4.d, 5.d |
| All other assets | $13.4M | $12.1M | 90.80% | 4.29% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $25.3M | $25.3M | 100.00% | 8.95% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $10.8M | NA | 3.81% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $272.0M | ties to item 31 ($272.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $282.8M | RCONB704 |
| Less: excess allowance for credit losses | $947K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $281.9M | 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 | 14.08% | 14.08% | 15.33% | 12.70% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.43% | 13.43% | 14.68% | 12.44% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.78% | 12.78% | 14.03% | 12.77% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.77% | 13.77% | 15.23% | 13.16% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.98% | 14.98% | 16.24% | 13.70% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 15.03% | 15.03% | 16.28% | 13.60% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.55% | 15.55% | 16.81% | 14.12% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 16.47% | 16.47% | 17.72% | 14.20% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.77% | 15.77% | 17.02% | 13.99% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 13.73% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 14.42% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 13.20% | 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 Bankers Bank (this bank) | Risk-based | 14.08% | 14.08% | 15.33% | 12.70% | |
| Community Bank | $310.8M | Risk-based | 23.98% | 23.98% | 24.99% | 16.02% |
| Riverbank | $310.2M | CBLR | NA | NA | NA | 11.34% |
| Security Bank | $309.9M | Risk-based | 15.81% | 15.81% | 16.79% | 13.28% |
| 1st Bank of Sea Isle City | $311.1M | Risk-based | 16.48% | 16.48% | 17.27% | 9.72% |
| Citizens Bank | $309.8M | CBLR | NA | NA | NA | 10.07% |
| The First National Bank of Bellevue | $309.7M | CBLR | NA | NA | NA | 9.39% |
| The Stock Exchange Bank | $309.7M | CBLR | NA | NA | NA | 18.02% |
| First National Bank of South Carolina | $309.7M | Risk-based | 24.80% | 24.80% | 26.01% | 12.42% |
| Horatio State Bank | $311.5M | CBLR | NA | NA | NA | 12.03% |
| Citizens State Bank of Loyal | $311.5M | CBLR | NA | NA | NA | 11.48% |
| Peer 25th percentile | 16.31% | 16.31% | 17.15% | 10.38% | ||
| Peer median | 20.23% | 20.23% | 21.13% | 11.75% | ||
| Peer 75th percentile | 24.18% | 24.18% | 25.24% | 13.07% | ||
| This bank's percentile | 0 | 0 | 0 | 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/859655/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.