Brattleboro Savings & Loan Association: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.09% (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: 9.09% (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 15.93% +9.43 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 | $30.1M | 30,093 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $188.9M | 188,864 | RCOAA223 |
| Recomputed ratio | 15.93% | numerator / denominator | |
| Filed ratio | 15.93% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.43 pp | $17.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.93% +7.93 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 | $30.1M | 30,093 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $188.9M | 188,864 | RCOAA223 |
| Recomputed ratio | 15.93% | numerator / denominator | |
| Filed ratio | 15.93% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.93 pp | $15.0M | capital that could be lost first |
Total risk-based capital ratio 17.09% +7.09 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 | $32.3M | 32,270 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $188.9M | 188,864 | RCOAA223 |
| Recomputed ratio | 17.09% | numerator / denominator | |
| Filed ratio | 17.09% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.09 pp | $13.4M | capital that could be lost first |
Tier 1 leverage ratio 10.25% +5.25 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 | $30.1M | 30,093 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $293.5M | 293,491 | RCOAA224 |
| Recomputed ratio | 10.25% | numerator / denominator | |
| Filed ratio | 10.25% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.25 pp | $15.4M | 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 | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP742 |
| Retained earnings | 30,093 | 29,482 | 28,976 | 28,656 | 28,218 | 29,187 | RCOAKW00 |
| Accumulated other comprehensive income | (196) | (143) | 75 | 66 | 77 | 86 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 29,897 | 29,339 | 29,051 | 28,722 | 28,295 | 29,273 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 196 | 143 | (77) | (66) | (77) | (1,780) | P859 - P840 |
| Common equity Tier 1 capital | 30,093 | 29,482 | 28,974 | 28,656 | 28,218 | 27,493 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 30,093 | 29,482 | 28,974 | 28,656 | 28,218 | 27,493 | RCOA8274 |
| Tier 2 capital | 2,177 | 2,193 | 2,223 | 2,158 | 2,108 | 2,034 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,177 | 2,193 | 2,223 | 2,158 | 2,108 | 2,034 | RCOA5310 |
| Total capital | 32,270 | 31,675 | 31,197 | 30,814 | 30,326 | 29,527 | RCOA3792 |
| Total risk-weighted assets | 188,864 | 185,047 | 177,968 | 172,565 | 168,576 | 162,449 | RCOAA223 |
| Average total assets for the leverage ratio | 293,491 | 284,909 | 285,538 | 285,750 | 282,031 | 287,380 | 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 | $23.2M | $925K | 3.99% | 0.49% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $35.6M | $5.2M | 14.50% | 2.74% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $2.4M | $480K | 20.00% | 0.25% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $121.6M | $63.1M | 51.90% | 33.42% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $125K | $188K | 150.00% | 0.10% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $103.5M | $99.4M | 96.04% | 52.62% | RC-R Part II, item 4.d, 5.d |
| All other assets | $12.3M | $11.4M | 92.48% | 6.02% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $12.4M | $8.2M | 66.67% | 4.36% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | 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 | $188.9M | ties to item 31 ($188.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $188.9M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $188.9M | 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 | 15.93% | 15.93% | 17.09% | 10.25% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.93% | 15.93% | 17.12% | 10.35% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 16.28% | 16.28% | 17.53% | 10.15% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 16.61% | 16.61% | 17.86% | 10.03% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 16.74% | 16.74% | 17.99% | 10.01% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 16.92% | 16.92% | 18.18% | 9.57% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 16.60% | 16.60% | 17.85% | 9.42% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 16.48% | 16.48% | 17.73% | 9.26% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.49% | 15.49% | 16.74% | 9.02% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 15.65% | 15.65% | 16.90% | 8.97% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 15.35% | 15.35% | 16.60% | 8.69% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.24% | 15.24% | 16.49% | 8.53% | 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 |
|---|---|---|---|---|---|---|
| Brattleboro Savings & Loan Association (this bank) | Risk-based | 15.93% | 15.93% | 17.09% | 10.25% | |
| Bank of Forest | $296.3M | CBLR | NA | NA | NA | 10.91% |
| Natbank, N.A. | $296.5M | Risk-based | 60.93% | 60.93% | 62.18% | 29.81% |
| Laona State Bank | $296.6M | CBLR | NA | NA | NA | 9.63% |
| RNB State Bank | $296.2M | Risk-based | 14.63% | 14.63% | 15.88% | 8.63% |
| First National Bank of Commerce | $296.6M | CBLR | NA | NA | NA | 10.65% |
| SSB Community Bank | $296.8M | Risk-based | 9.58% | 9.58% | 10.66% | 7.36% |
| United Bank | $296.0M | Risk-based | 13.43% | 13.43% | 14.69% | 10.66% |
| State Bank | $295.8M | Risk-based | 10.54% | 10.54% | 11.41% | 9.23% |
| The Kaw Valley State Bank and Trust Company, of Wamego, Kansas | $295.8M | CBLR | NA | NA | NA | 11.73% |
| St. Johns Bank & Trust Company | $297.1M | CBLR | NA | NA | NA | 12.27% |
| Peer 25th percentile | 10.54% | 10.54% | 11.41% | 9.33% | ||
| Peer median | 13.43% | 13.43% | 14.69% | 10.66% | ||
| Peer 75th percentile | 14.63% | 14.63% | 15.88% | 11.52% | ||
| This bank's percentile | 80 | 80 | 80 | 40 |
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/580874/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.