Branson Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.49% (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: 4.49% (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 11.24% +4.74 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 | $37.6M | 37,559 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $334.2M | 334,216 | RCOAA223 |
| Recomputed ratio | 11.24% | numerator / denominator | |
| Filed ratio | 11.24% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.74 pp | $15.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.24% +3.24 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 | $37.6M | 37,559 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $334.2M | 334,216 | RCOAA223 |
| Recomputed ratio | 11.24% | numerator / denominator | |
| Filed ratio | 11.24% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.24 pp | $10.8M | capital that could be lost first |
Total risk-based capital ratio 12.49% +2.49 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 | $41.7M | 41,741 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $334.2M | 334,216 | RCOAA223 |
| Recomputed ratio | 12.49% | numerator / denominator | |
| Filed ratio | 12.49% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.49 pp | $8.3M | capital that could be lost first |
Tier 1 leverage ratio 9.20% +4.20 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 | $37.6M | 37,559 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $408.3M | 408,279 | RCOAA224 |
| Recomputed ratio | 9.20% | numerator / denominator | |
| Filed ratio | 9.20% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.20 pp | $17.1M | 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 | 8,831 | 8,831 | 8,831 | 8,831 | 8,831 | 8,831 | RCOAP742 |
| Retained earnings | 28,728 | 28,082 | 27,351 | 26,516 | 25,719 | 25,030 | RCOAKW00 |
| Accumulated other comprehensive income | (14) | (16) | 17 | 5 | (35) | (49) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 37,545 | 36,897 | 36,199 | 35,352 | 34,515 | 33,812 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 14 | 16 | (17) | (15) | 18 | 26 | P859 - P840 |
| Common equity Tier 1 capital | 37,559 | 36,913 | 36,182 | 35,337 | 34,533 | 33,838 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 37,559 | 36,913 | 36,182 | 35,337 | 34,533 | 33,838 | RCOA8274 |
| Tier 2 capital | 4,182 | 4,202 | 4,138 | 3,843 | 3,871 | 3,779 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,182 | 4,202 | 4,138 | 3,843 | 3,871 | 3,779 | RCOA5310 |
| Total capital | 41,741 | 41,115 | 40,320 | 39,180 | 38,404 | 37,617 | RCOA3792 |
| Total risk-weighted assets | 334,216 | 335,972 | 330,897 | 307,086 | 309,474 | 302,130 | RCOAA223 |
| Average total assets for the leverage ratio | 408,279 | 402,643 | 399,371 | 388,150 | 378,122 | 368,104 | 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 | $17.8M | $905K | 5.09% | 0.27% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $10.6M | $2.9M | 27.09% | 0.86% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $5.2M | $1.0M | 20.00% | 0.31% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $158.6M | $88.2M | 55.59% | 26.35% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $2.0M | $3.1M | 150.00% | 0.92% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $198.4M | $188.3M | 94.90% | 56.28% | RC-R Part II, item 4.d, 5.d |
| All other assets | $25.1M | $25.1M | 100.00% | 7.51% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $16.4M | $16.4M | 100.00% | 4.92% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $8.7M | NA | 2.60% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $325.9M | does not tie to item 31 ($327.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $334.6M | RCONB704 |
| Less: excess allowance for credit losses | $369K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $334.2M | 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 | 11.24% | 11.24% | 12.49% | 9.20% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 10.99% | 10.99% | 12.24% | 9.17% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 10.93% | 10.93% | 12.19% | 9.06% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.51% | 11.51% | 12.76% | 9.10% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.16% | 11.16% | 12.41% | 9.13% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.20% | 11.20% | 12.45% | 9.19% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 11.33% | 11.33% | 12.58% | 8.90% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 11.20% | 11.20% | 12.45% | 8.75% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 11.12% | 11.12% | 12.36% | 8.93% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 10.93% | 10.93% | 12.18% | 8.93% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.16% | 11.16% | 12.41% | 8.80% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.58% | 11.58% | 12.83% | 8.80% | 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 |
|---|---|---|---|---|---|---|
| Branson Bank (this bank) | Risk-based | 11.24% | 11.24% | 12.49% | 9.20% | |
| First Vision Bank of Tennessee | $414.2M | Risk-based | 17.72% | 17.72% | 18.97% | 12.40% |
| Alliance Community Bank | $414.5M | Risk-based | 14.29% | 14.29% | 15.26% | 9.08% |
| First Community Bank | $413.6M | Risk-based | 11.96% | 11.96% | 13.15% | 9.93% |
| Farmers and Merchants Bank of South Carolina | $413.6M | Risk-based | 42.67% | 42.67% | 43.42% | 16.56% |
| Bank of Frankewing | $413.1M | CBLR | NA | NA | NA | 11.25% |
| Paradise Bank | $415.2M | Risk-based | 13.21% | 13.21% | 14.25% | 8.76% |
| State Bank & Trust | $413.0M | CBLR | NA | NA | NA | 9.01% |
| CIBC National Trust Company | $412.8M | Risk-based | 215.65% | 215.65% | 215.86% | 59.61% |
| Sentry Bank | $415.5M | Risk-based | 11.00% | 11.00% | 12.25% | 8.66% |
| Peer 25th percentile | 12.58% | 12.58% | 13.70% | 9.01% | ||
| Peer median | 14.29% | 14.29% | 15.26% | 9.93% | ||
| Peer 75th percentile | 30.20% | 30.20% | 31.20% | 12.40% | ||
| This bank's percentile | 14 | 14 | 14 | 44 |
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/2861317/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.