Bessemer Trust Company, N.A.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 15.20% (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: 15.20% (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 23.20% +16.70 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 | $358.3M | 358,345 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.54B | 1,544,388 | RCOAA223 |
| Recomputed ratio | 23.20% | numerator / denominator | |
| Filed ratio | 23.20% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +16.70 pp | $258.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 23.20% +15.20 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 | $358.3M | 358,345 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.54B | 1,544,388 | RCOAA223 |
| Recomputed ratio | 23.20% | numerator / denominator | |
| Filed ratio | 23.20% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +15.20 pp | $234.8M | capital that could be lost first |
Total risk-based capital ratio 23.20% +13.20 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 | $358.3M | 358,345 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.54B | 1,544,388 | RCOAA223 |
| Recomputed ratio | 23.20% | numerator / denominator | |
| Filed ratio | 23.20% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +13.20 pp | $203.9M | capital that could be lost first |
Tier 1 leverage ratio 7.62% +2.62 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 | $358.3M | 358,345 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $4.70B | 4,704,959 | RCOAA224 |
| Recomputed ratio | 7.62% | numerator / denominator | |
| Filed ratio | 7.62% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +2.62 pp | $123.1M | 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 | 77,828 | 77,828 | 77,828 | 77,828 | 77,828 | 77,828 | RCOAP742 |
| Retained earnings | 337,311 | 327,067 | 306,647 | 313,934 | 307,416 | 296,705 | RCOAKW00 |
| Accumulated other comprehensive income | 26 | 87 | 61 | 190 | 103 | 488 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 415,165 | 404,982 | 384,536 | 391,952 | 385,347 | 375,021 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (56,820) | (56,881) | (56,855) | (56,852) | (56,765) | (57,708) | P859 - P840 |
| Common equity Tier 1 capital | 358,345 | 348,101 | 327,681 | 335,100 | 328,582 | 317,313 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 358,345 | 348,101 | 327,681 | 335,100 | 328,582 | 317,313 | 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 | 358,345 | 348,101 | 327,681 | 335,100 | 328,582 | 317,313 | RCOA3792 |
| Total risk-weighted assets | 1,544,388 | 1,443,123 | 1,466,175 | 1,506,914 | 1,468,330 | 1,445,024 | RCOAA223 |
| Average total assets for the leverage ratio | 4,704,959 | 5,209,780 | 5,004,804 | 4,203,953 | 4,243,773 | 3,701,534 | 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 | $497.6M | $602K | 0.12% | 0.04% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $1.96B | $60.9M | 3.11% | 3.94% | RC-R Part II, item 2.a, 2.b |
| Loans: all other | $1.04B | $849.0M | 81.27% | 54.98% | RC-R Part II, item 4.d, 5.d |
| All other assets | $570.2M | $618.8M | 108.52% | 40.06% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $17.7M | $12.1M | 68.44% | 0.79% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $3.0M | NA | 0.19% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.54B | ties to item 31 ($1.54B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.54B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.54B | 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 | 23.20% | 23.20% | 23.20% | 7.62% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 24.12% | 24.12% | 24.12% | 6.68% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 22.35% | 22.35% | 22.35% | 6.55% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 22.24% | 22.24% | 22.24% | 7.97% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 22.38% | 22.38% | 22.38% | 7.74% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 21.96% | 21.96% | 21.96% | 8.57% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 20.18% | 20.18% | 20.18% | 8.49% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 21.11% | 21.11% | 21.11% | 10.50% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 21.81% | 21.81% | 21.81% | 11.54% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 21.47% | 21.47% | 21.47% | 11.59% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 20.23% | 20.23% | 20.23% | 9.26% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 21.14% | 21.14% | 21.14% | 10.03% | 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, N.A. (this bank) | Risk-based | 23.20% | 23.20% | 23.20% | 7.62% | |
| United Community Bank | $4.13B | Risk-based | 13.70% | 13.70% | 14.87% | 10.17% |
| Woori America Bank | $4.12B | Risk-based | 18.34% | 18.34% | 19.60% | 12.78% |
| The Bank of Missouri | $4.23B | Risk-based | 10.30% | 10.30% | 11.23% | 9.15% |
| First Bank | $4.09B | Risk-based | 10.89% | 10.89% | 13.08% | 10.17% |
| Inwood National Bank | $4.26B | Risk-based | 16.18% | 16.18% | 16.98% | 10.79% |
| Royal Business Bank | $4.27B | Risk-based | 19.68% | 19.68% | 20.93% | 12.54% |
| The First Bank and Trust Company | $4.28B | Risk-based | 12.58% | 12.58% | 13.83% | 10.07% |
| Gate City Bank | $4.04B | CBLR | NA | NA | NA | 9.85% |
| Peer 25th percentile | 11.74% | 11.74% | 13.46% | 10.01% | ||
| Peer median | 13.70% | 13.70% | 14.87% | 10.17% | ||
| Peer 75th percentile | 17.26% | 17.26% | 18.29% | 11.23% | ||
| 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/976703/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.