Bristol County Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.94% (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: 10.94% (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 17.84% +11.34 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 | $460.3M | 460,295 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.58B | 2,580,148 | RCOAA223 |
| Recomputed ratio | 17.84% | numerator / denominator | |
| Filed ratio | 17.84% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.34 pp | $292.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.84% +9.84 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 | $460.3M | 460,295 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.58B | 2,580,148 | RCOAA223 |
| Recomputed ratio | 17.84% | numerator / denominator | |
| Filed ratio | 17.84% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.84 pp | $253.9M | capital that could be lost first |
Total risk-based capital ratio 18.94% +8.94 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 | $488.7M | 488,694 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.58B | 2,580,148 | RCOAA223 |
| Recomputed ratio | 18.94% | numerator / denominator | |
| Filed ratio | 18.94% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.94 pp | $230.7M | capital that could be lost first |
Tier 1 leverage ratio 14.40% +9.40 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 | $460.3M | 460,295 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $3.20B | 3,196,615 | RCOAA224 |
| Recomputed ratio | 14.40% | numerator / denominator | |
| Filed ratio | 14.40% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +9.40 pp | $300.5M | 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 | 34,519 | 34,519 | 34,519 | 34,519 | 34,519 | 34,519 | RCOAP742 |
| Retained earnings | 442,722 | 438,311 | 432,779 | 428,313 | 422,575 | 417,195 | RCOAKW00 |
| Accumulated other comprehensive income | (8,214) | (7,158) | (5,835) | (10,240) | (12,959) | (13,324) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 469,027 | 465,672 | 461,463 | 452,592 | 444,135 | 438,390 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (8,732) | (9,912) | (11,357) | (7,058) | (4,468) | (4,231) | P859 - P840 |
| Common equity Tier 1 capital | 460,295 | 455,760 | 450,106 | 445,534 | 439,667 | 434,159 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 460,295 | 455,760 | 450,106 | 445,534 | 439,667 | 434,159 | RCOA8274 |
| Tier 2 capital | 28,399 | 27,498 | 28,120 | 29,056 | 26,970 | 25,401 | RCOA5311 |
| Allowance includable in Tier 2 capital | 28,399 | 27,498 | 28,120 | 29,056 | 26,970 | 25,401 | RCOA5310 |
| Total capital | 488,694 | 483,258 | 478,226 | 474,590 | 466,637 | 459,560 | RCOA3792 |
| Total risk-weighted assets | 2,580,148 | 2,521,118 | 2,531,962 | 2,446,157 | 2,406,907 | 2,306,976 | RCOAA223 |
| Average total assets for the leverage ratio | 3,196,615 | 3,157,793 | 3,124,700 | 3,148,852 | 3,038,976 | 3,053,899 | 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 | $101.3M | $6.9M | 6.79% | 0.27% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $332.6M | $137.7M | 41.41% | 5.34% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $1.13B | $598.8M | 53.20% | 23.21% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $9.5M | $14.3M | 150.00% | 0.55% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $16.3M | $24.5M | 150.00% | 0.95% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.58B | $1.56B | 98.88% | 60.62% | RC-R Part II, item 4.d, 5.d |
| All other assets | $122.6M | $118.4M | 96.63% | 4.59% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $125.6M | $106.1M | 84.48% | 4.11% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $9.3M | $9.3M | 100.00% | 0.36% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $100 | 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 | $2.58B | ties to item 31 ($2.58B) |
|---|---|---|
| Risk-weighted assets before deductions | $2.58B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $2.58B | 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 | 17.84% | 17.84% | 18.94% | 14.40% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 18.08% | 18.08% | 19.17% | 14.43% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 17.78% | 17.78% | 18.89% | 14.40% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 18.21% | 18.21% | 19.40% | 14.15% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 18.27% | 18.27% | 19.39% | 14.47% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 18.82% | 18.82% | 19.92% | 14.22% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 18.34% | 18.34% | 19.39% | 13.99% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 18.02% | 18.02% | 19.02% | 13.85% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 17.80% | 17.80% | 18.79% | 13.53% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 18.65% | 18.65% | 19.67% | 13.75% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 14.26% | 14.26% | 15.07% | 13.32% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 13.60% | 13.60% | 14.36% | 12.73% | 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 |
|---|---|---|---|---|---|---|
| Bristol County Savings Bank (this bank) | Risk-based | 17.84% | 17.84% | 18.94% | 14.40% | |
| Georgia Banking Company | $3.26B | Risk-based | 11.83% | 11.83% | 13.05% | 10.78% |
| Stearns Bank N.A. | $3.27B | Risk-based | 15.39% | 16.25% | 17.52% | 15.42% |
| WestStar Bank | $3.28B | Risk-based | 13.13% | 13.13% | 14.07% | 12.27% |
| First Western Trust Bank | $3.24B | Risk-based | 11.37% | 11.37% | 12.20% | 9.22% |
| Bank of Guam | $3.24B | Risk-based | 14.01% | 14.01% | 15.27% | 8.34% |
| Lone Star National Bank | $3.28B | Risk-based | 20.01% | 20.01% | 21.09% | 12.87% |
| Star Financial Bank | $3.23B | Risk-based | 14.27% | 14.27% | 15.21% | 10.33% |
| OakStar Bank | $3.29B | CBLR | NA | NA | NA | 9.79% |
| Academy Bank, N.A. | $3.23B | Risk-based | 17.02% | 17.02% | 18.27% | 14.35% |
| Fidelity Bank, N.A. | $3.30B | Risk-based | 10.97% | 10.97% | 12.16% | 9.99% |
| Peer 25th percentile | 11.83% | 11.83% | 13.05% | 9.84% | ||
| Peer median | 14.01% | 14.01% | 15.21% | 10.56% | ||
| Peer 75th percentile | 15.39% | 16.25% | 17.52% | 12.72% | ||
| This bank's percentile | 89 | 89 | 89 | 90 |
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/13103/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.