Belmont Bank & Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.86% (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: 8.86% (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 15.68% +9.18 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 | $123.4M | 123,435 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $787.5M | 787,460 | RCOAA223 |
| Recomputed ratio | 15.68% | numerator / denominator | |
| Filed ratio | 15.68% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.18 pp | $72.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.68% +7.68 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 | $123.4M | 123,435 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $787.5M | 787,460 | RCOAA223 |
| Recomputed ratio | 15.68% | numerator / denominator | |
| Filed ratio | 15.68% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.68 pp | $60.4M | capital that could be lost first |
Total risk-based capital ratio 16.86% +6.86 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 | $132.8M | 132,762 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $787.5M | 787,460 | RCOAA223 |
| Recomputed ratio | 16.86% | numerator / denominator | |
| Filed ratio | 16.86% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.86 pp | $54.0M | capital that could be lost first |
Tier 1 leverage ratio 11.87% +6.87 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 | $123.4M | 123,435 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.04B | 1,040,150 | RCOAA224 |
| Recomputed ratio | 11.87% | numerator / denominator | |
| Filed ratio | 11.87% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.87 pp | $71.4M | 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 | 31,796 | 31,728 | 31,657 | 31,587 | 31,522 | 31,457 | RCOAP742 |
| Retained earnings | 91,639 | 88,011 | 84,329 | 86,368 | 90,357 | 87,012 | RCOAKW00 |
| Accumulated other comprehensive income | (9,795) | (10,515) | (9,163) | (10,040) | (11,767) | (12,896) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 113,640 | 109,224 | 106,823 | 107,915 | 110,112 | 105,573 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 9,795 | 10,515 | 9,163 | 10,040 | 11,767 | 12,896 | P859 - P840 |
| Common equity Tier 1 capital | 123,435 | 119,739 | 115,986 | 117,955 | 121,879 | 118,469 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 123,435 | 119,739 | 115,986 | 117,955 | 121,879 | 118,469 | RCOA8274 |
| Tier 2 capital | 9,327 | 9,062 | 9,034 | 8,666 | 8,625 | 8,610 | RCOA5311 |
| Allowance includable in Tier 2 capital | 9,327 | 9,062 | 9,034 | 8,666 | 8,625 | 8,610 | RCOA5310 |
| Total capital | 132,762 | 128,801 | 125,020 | 126,621 | 130,504 | 127,079 | RCOA3792 |
| Total risk-weighted assets | 787,460 | 763,464 | 779,513 | 782,615 | 769,213 | 769,909 | RCOAA223 |
| Average total assets for the leverage ratio | 1,040,150 | 1,042,302 | 1,041,991 | 1,008,803 | 982,778 | 970,961 | 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 | $132.0M | $2.6M | 2.00% | 0.33% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $164.4M | $33.9M | 20.64% | 4.31% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $52.6M | $26.7M | 50.82% | 3.39% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $3.0M | $4.4M | 150.00% | 0.56% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $696.7M | $684.7M | 98.29% | 86.95% | RC-R Part II, item 4.d, 5.d |
| All other assets | $24.7M | $22.5M | 91.37% | 2.86% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $12.5M | $12.5M | 100.00% | 1.59% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $500 | 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 | $787.5M | ties to item 31 ($787.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $787.5M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $787.5M | 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 | 15.68% | 15.68% | 16.86% | 11.87% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 15.68% | 15.68% | 16.87% | 11.49% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 14.88% | 14.88% | 16.04% | 11.13% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 15.07% | 15.07% | 16.18% | 11.69% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 15.84% | 15.84% | 16.97% | 12.40% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 15.39% | 15.39% | 16.51% | 12.20% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 15.50% | 15.50% | 16.63% | 11.98% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 16.40% | 16.40% | 17.53% | 12.95% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 16.57% | 16.57% | 17.71% | 12.84% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 16.33% | 16.33% | 17.48% | 12.49% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 15.93% | 15.93% | 17.08% | 12.16% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 15.52% | 15.52% | 16.68% | 11.87% | 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 |
|---|---|---|---|---|---|---|
| Belmont Bank & Trust Company (this bank) | Risk-based | 15.68% | 15.68% | 16.86% | 11.87% | |
| United Bankers' Bank | $1.05B | Risk-based | 17.12% | 17.12% | 18.37% | 14.46% |
| Onelocal Bank | $1.05B | CBLR | NA | NA | NA | 13.68% |
| Cornhusker Bank | $1.05B | Risk-based | 12.68% | 12.68% | 13.94% | 10.12% |
| Firstier Bank | $1.05B | Risk-based | 13.34% | 13.34% | 14.60% | 11.43% |
| Gnbank, N.A. dba Gnbank, N.A. | $1.05B | CBLR | NA | NA | NA | 11.56% |
| Magyar Bank | $1.05B | Risk-based | 14.89% | 14.89% | 15.97% | 11.29% |
| United Texas Bank, N.A. | $1.05B | CBLR | NA | NA | NA | 16.02% |
| Farmers Bank & Trust | $1.05B | Risk-based | 24.28% | 24.28% | 24.86% | 23.97% |
| Ubank | $1.05B | CBLR | NA | NA | NA | 10.46% |
| Farmers and Merchants Bank | $1.05B | Risk-based | 21.26% | 21.26% | 21.45% | 10.64% |
| Peer 25th percentile | 13.73% | 13.73% | 14.94% | 10.80% | ||
| Peer median | 16.00% | 16.00% | 17.17% | 11.49% | ||
| Peer 75th percentile | 20.23% | 20.23% | 20.68% | 14.26% | ||
| This bank's percentile | 50 | 50 | 50 | 60 |
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/3391718/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.