Bessemer Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 48.09% (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: 48.09% (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 56.09% +49.59 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 | $132.1M | 132,053 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $235.4M | 235,417 | RCOAA223 |
| Recomputed ratio | 56.09% | numerator / denominator | |
| Filed ratio | 56.09% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +49.59 pp | $116.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 56.09% +48.09 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 | $132.1M | 132,053 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $235.4M | 235,417 | RCOAA223 |
| Recomputed ratio | 56.09% | numerator / denominator | |
| Filed ratio | 56.09% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +48.09 pp | $113.2M | capital that could be lost first |
Total risk-based capital ratio 56.09% +46.09 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 | $132.1M | 132,053 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $235.4M | 235,417 | RCOAA223 |
| Recomputed ratio | 56.09% | numerator / denominator | |
| Filed ratio | 56.09% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +46.09 pp | $108.5M | capital that could be lost first |
Tier 1 leverage ratio 6.66% +1.66 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 | $132.1M | 132,053 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.98B | 1,983,362 | RCOAA224 |
| Recomputed ratio | 6.66% | numerator / denominator | |
| Filed ratio | 6.66% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +1.66 pp | $32.9M | 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 | 1,052 | 1,052 | 1,052 | 1,052 | 1,052 | 1,052 | RCOAP742 |
| Retained earnings | 131,001 | 129,504 | 123,302 | 127,050 | 123,781 | 121,157 | RCOAKW00 |
| Accumulated other comprehensive income | (465) | (448) | (451) | (350) | (699) | (845) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 131,588 | 130,108 | 123,903 | 127,752 | 124,134 | 121,364 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 465 | 448 | 451 | 350 | 699 | 845 | P859 - P840 |
| Common equity Tier 1 capital | 132,053 | 130,556 | 124,354 | 128,102 | 124,833 | 122,209 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 132,053 | 130,556 | 124,354 | 128,102 | 124,833 | 122,209 | RCOA8274 |
| Tier 2 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOA5311 |
| Allowance includable in Tier 2 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOA5310 |
| Total capital | 132,053 | 130,556 | 124,354 | 128,102 | 124,833 | 122,209 | RCOA3792 |
| Total risk-weighted assets | 235,417 | 236,101 | 251,494 | 264,870 | 283,657 | 275,606 | RCOAA223 |
| Average total assets for the leverage ratio | 1,983,362 | 1,905,276 | 1,734,587 | 1,708,304 | 1,280,101 | 902,510 | 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 | $544.3M | $100K | 0.02% | 0.04% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $1.55B | $9.3M | 0.60% | 3.96% | RC-R Part II, item 2.a, 2.b |
| Loans: all other | $246.3M | $202.5M | 82.21% | 86.03% | RC-R Part II, item 4.d, 5.d |
| All other assets | $20.6M | $23.3M | 113.45% | 9.91% | RC-R Part II, item 8 |
| Derivatives (over the counter and centrally cleared) | $86K | $43K | 50.00% | 0.02% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $93K | NA | 0.04% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $235.3M | ties to item 31 ($235.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $235.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $235.4M | 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 | 56.09% | 56.09% | 56.09% | 6.66% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 55.30% | 55.30% | 55.30% | 6.85% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 49.45% | 49.45% | 49.45% | 7.17% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 48.36% | 48.36% | 48.36% | 7.50% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 44.01% | 44.01% | 44.01% | 9.75% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 44.34% | 44.34% | 44.34% | 13.54% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 39.29% | 39.29% | 39.29% | 16.58% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 38.66% | 38.66% | 38.66% | 21.72% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 33.56% | 33.56% | 33.56% | 20.14% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 31.91% | 31.91% | 31.91% | 19.92% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 36.69% | 36.69% | 36.69% | 18.23% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 41.66% | 41.66% | 41.66% | 18.17% | 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 |
|---|---|---|---|---|---|---|
| Bessemer Trust Company (this bank) | Risk-based | 56.09% | 56.09% | 56.09% | 6.66% | |
| FVCbank | $2.36B | Risk-based | 15.41% | 15.41% | 16.46% | 12.94% |
| OMB Bank | $2.36B | Risk-based | 9.88% | 9.88% | 11.13% | 9.16% |
| Commercial Bank | $2.36B | Risk-based | 13.02% | 13.02% | 13.97% | 11.58% |
| PiBank, N.A. | $2.37B | Risk-based | 10.83% | 17.27% | 18.52% | 9.71% |
| QNB Bank | $2.37B | Risk-based | 12.45% | 12.45% | 13.13% | 9.84% |
| Bank Iowa | $2.35B | Risk-based | 10.87% | 10.87% | 12.10% | 8.94% |
| Texas First Bank | $2.35B | CBLR | NA | NA | NA | 9.96% |
| Anderson Brothers Bank | $2.38B | Risk-based | 11.24% | 11.24% | 12.49% | 9.29% |
| The Bank of Commerce | $2.34B | Risk-based | 19.09% | 19.09% | 20.35% | 15.69% |
| Peer 25th percentile | 10.86% | 11.15% | 12.40% | 9.29% | ||
| Peer median | 11.84% | 12.74% | 13.55% | 9.84% | ||
| Peer 75th percentile | 13.62% | 15.87% | 16.97% | 11.58% | ||
| This bank's percentile | 100 | 100 | 100 | 0 |
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/7009/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.