Beacon Bank & Trust: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.86% (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: 4.86% (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 11.77% +5.27 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 | $2.13B | 2,128,853 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $18.08B | 18,084,813 | RCOAA223 |
| Recomputed ratio | 11.77% | numerator / denominator | |
| Filed ratio | 11.77% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.27 pp | $953.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.77% +3.77 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 | $2.13B | 2,128,853 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $18.08B | 18,084,813 | RCOAA223 |
| Recomputed ratio | 11.77% | numerator / denominator | |
| Filed ratio | 11.77% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.77 pp | $682.1M | capital that could be lost first |
Total risk-based capital ratio 12.86% +2.86 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 | $2.33B | 2,326,440 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $18.08B | 18,084,813 | RCOAA223 |
| Recomputed ratio | 12.86% | numerator / denominator | |
| Filed ratio | 12.86% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.86 pp | $518.0M | capital that could be lost first |
Tier 1 leverage ratio 9.83% +4.83 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 | $2.13B | 2,128,853 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $21.66B | 21,656,743 | RCOAA224 |
| Recomputed ratio | 9.83% | numerator / denominator | |
| Filed ratio | 9.83% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.83 pp | $1.05B | 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 | 1,909,629 | 1,907,540 | 1,907,540 | 1,913,562 | 365,979 | 365,979 | RCOAP742 |
| Retained earnings | 664,956 | 634,835 | 621,434 | 514,211 | 253,755 | 252,339 | RCOAKW00 |
| Accumulated other comprehensive income | (34,929) | (31,411) | (20,002) | (27,717) | (17,435) | (19,899) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 2,539,656 | 2,510,964 | 2,508,972 | 2,400,056 | 602,299 | 598,419 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (410,803) | (420,955) | (439,205) | (439,560) | (14,973) | (12,531) | P859 - P840 |
| Common equity Tier 1 capital | 2,128,853 | 2,090,009 | 2,069,767 | 1,960,496 | 587,326 | 585,888 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 2,128,853 | 2,090,009 | 2,069,767 | 1,960,496 | 587,326 | 585,888 | RCOA8274 |
| Tier 2 capital | 197,587 | 202,312 | 210,271 | 205,092 | 66,770 | 67,539 | RCOA5311 |
| Allowance includable in Tier 2 capital | 197,587 | 202,312 | 210,271 | 205,092 | 66,770 | 67,539 | RCOA5310 |
| Total capital | 2,326,440 | 2,292,321 | 2,280,038 | 2,165,588 | 654,096 | 653,427 | RCOA3792 |
| Total risk-weighted assets | 18,084,813 | 18,223,275 | 18,449,748 | 18,578,139 | 5,319,843 | 5,386,733 | RCOAA223 |
| Average total assets for the leverage ratio | 21,656,743 | 21,680,426 | 22,045,721 | 15,126,235 | 6,138,322 | 6,234,390 | 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 | $1.21B | $43.4M | 3.57% | 0.24% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $1.81B | $234.9M | 12.99% | 1.30% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $5.00B | $2.71B | 54.27% | 15.00% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $2.3M | $3.5M | 150.00% | 0.02% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $161.0M | $241.6M | 150.00% | 1.34% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $12.61B | $12.54B | 99.47% | 69.35% | RC-R Part II, item 4.d, 5.d |
| All other assets | $879.7M | $821.9M | 93.43% | 4.54% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.22B | $1.21B | 99.06% | 6.70% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $239.3M | $133.1M | 55.64% | 0.74% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $141.1M | NA | 0.78% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $17.94B | ties to item 31 ($17.94B) |
|---|---|---|
| Risk-weighted assets before deductions | $18.08B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $18.08B | 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 | 11.77% | 11.77% | 12.86% | 9.83% | 12.98% | 12.99% | 14.14% | 10.25% |
| 1Q26 | Risk-based | 11.47% | 11.47% | 12.58% | 9.64% | 13.06% | 13.07% | 14.31% | 10.26% |
| 4Q25 | Risk-based | 11.22% | 11.22% | 12.36% | 9.39% | 13.15% | 13.20% | 14.60% | 10.03% |
| 3Q25 | Risk-based | 10.55% | 10.55% | 11.66% | 12.96% | 13.29% | 13.29% | 14.49% | 10.31% |
| 2Q25 | Risk-based | 11.04% | 11.04% | 12.30% | 9.57% | 13.11% | 13.11% | 14.41% | 10.16% |
| 1Q25 | Risk-based | 10.88% | 10.88% | 12.13% | 9.40% | 13.16% | 13.16% | 14.34% | 10.10% |
| 4Q24 | Risk-based | 10.47% | 10.47% | 11.73% | 9.30% | 13.15% | 13.15% | 14.49% | 10.29% |
| 3Q24 | Risk-based | 10.44% | 10.44% | 11.70% | 9.31% | 13.25% | 13.25% | 14.44% | 10.08% |
| 2Q24 | Risk-based | 10.35% | 10.35% | 11.60% | 9.24% | 13.08% | 13.08% | 14.24% | 10.10% |
| 1Q24 | Risk-based | 10.39% | 10.39% | 11.64% | 9.33% | 12.76% | 12.76% | 13.98% | 9.86% |
| 4Q23 | Risk-based | 10.39% | 10.39% | 11.64% | 9.46% | 12.58% | 12.58% | 13.79% | 9.79% |
| 3Q23 | Risk-based | 10.47% | 10.47% | 11.72% | 9.53% | 12.66% | 12.67% | 13.78% | 9.78% |
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 |
|---|---|---|---|---|---|---|
| Beacon Bank & Trust (this bank) | Risk-based | 11.77% | 11.77% | 12.86% | 9.83% | |
| First Financial Bank | $22.35B | Risk-based | 12.77% | 12.78% | 14.05% | 9.78% |
| Wilmington Savings Fund Society, FSB | $22.57B | Risk-based | 13.77% | 13.77% | 14.94% | 10.36% |
| TowneBank | $22.62B | Risk-based | 12.16% | 12.20% | 14.63% | 10.00% |
| Optum Bank, Inc. | $21.43B | Risk-based | 17.86% | 17.86% | 18.66% | 13.22% |
| Seacoast National Bank | $21.34B | Risk-based | 13.55% | 13.55% | 14.80% | 9.84% |
| First Merchants Bank | $21.32B | Risk-based | 11.50% | 11.50% | 12.75% | 9.96% |
| Mechanics Bank | $21.25B | Risk-based | 15.48% | 15.48% | 16.74% | 9.38% |
| OceanFirst Bank, N.A. | $23.17B | Risk-based | 12.96% | 12.96% | 13.91% | 12.62% |
| Citizens Business Bank, N.A. | $21.18B | Risk-based | 14.33% | 14.33% | 14.94% | 11.41% |
| Merchants Bank of Indiana | $21.17B | Risk-based | 11.76% | 11.76% | 12.18% | 11.28% |
| Peer 25th percentile | 12.31% | 12.34% | 13.95% | 9.87% | ||
| Peer median | 13.26% | 13.26% | 14.72% | 10.18% | ||
| Peer 75th percentile | 14.19% | 14.19% | 14.94% | 11.38% | ||
| This bank's percentile | 20 | 20 | 20 | 20 |
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/782306/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.