Cape Ann Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 20.20% (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: 20.20% (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 27.40% +20.90 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 | $217.5M | 217,456 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $793.7M | 793,677 | RCOAA223 |
| Recomputed ratio | 27.40% | numerator / denominator | |
| Filed ratio | 27.40% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +20.90 pp | $165.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 27.40% +19.40 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 | $217.5M | 217,456 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $793.7M | 793,677 | RCOAA223 |
| Recomputed ratio | 27.40% | numerator / denominator | |
| Filed ratio | 27.40% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +19.40 pp | $154.0M | capital that could be lost first |
Total risk-based capital ratio 28.20% +18.20 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 | $223.9M | 223,855 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $793.7M | 793,677 | RCOAA223 |
| Recomputed ratio | 28.20% | numerator / denominator | |
| Filed ratio | 28.20% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +18.20 pp | $144.5M | capital that could be lost first |
Tier 1 leverage ratio 20.48% +15.48 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 | $217.5M | 217,456 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.06B | 1,061,914 | RCOAA224 |
| Recomputed ratio | 20.48% | numerator / denominator | |
| Filed ratio | 20.48% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +15.48 pp | $164.4M | 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 | 217,457 | 211,598 | 208,413 | 207,614 | 202,948 | 199,703 | RCOAKW00 |
| Accumulated other comprehensive income | (920) | (114) | 495 | (1,464) | (2,071) | (2,659) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 216,537 | 211,484 | 208,908 | 206,150 | 200,877 | 197,044 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 919 | 114 | (495) | 1,464 | 2,071 | 2,659 | P859 - P840 |
| Common equity Tier 1 capital | 217,456 | 211,598 | 208,413 | 207,614 | 202,948 | 199,703 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 217,456 | 211,598 | 208,413 | 207,614 | 202,948 | 199,703 | RCOA8274 |
| Tier 2 capital | 6,399 | 6,399 | 6,339 | 6,352 | 6,352 | 6,292 | RCOA5311 |
| Allowance includable in Tier 2 capital | 6,399 | 6,399 | 6,339 | 6,352 | 6,352 | 6,292 | RCOA5310 |
| Total capital | 223,855 | 217,997 | 214,752 | 213,966 | 209,300 | 205,995 | RCOA3792 |
| Total risk-weighted assets | 793,677 | 765,883 | 767,455 | 764,959 | 750,573 | 746,371 | RCOAA223 |
| Average total assets for the leverage ratio | 1,061,914 | 1,041,108 | 1,018,678 | 1,019,577 | 984,232 | 982,284 | 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 | $53.1M | $357K | 0.67% | 0.04% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $244.8M | $260.7M | 106.51% | 32.85% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $551.5M | $309.5M | 56.12% | 39.00% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.2M | $1.8M | 150.00% | 0.23% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $183.0M | $156.5M | 85.50% | 19.72% | RC-R Part II, item 4.d, 5.d |
| All other assets | $40.9M | $39.5M | 96.55% | 4.97% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $31K | $388K | 1250.00% | 0.05% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $29.8M | $24.0M | 80.59% | 3.03% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $900K | NA | 0.11% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $792.8M | ties to item 31 ($792.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $793.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $793.7M | 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 | 27.40% | 27.40% | 28.20% | 20.48% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 27.63% | 27.63% | 28.46% | 20.32% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 27.16% | 27.16% | 27.98% | 20.46% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 27.14% | 27.14% | 27.97% | 20.36% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 27.04% | 27.04% | 27.89% | 20.62% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 26.76% | 26.76% | 27.60% | 20.33% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 26.97% | 26.97% | 27.82% | 19.75% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 27.03% | 27.03% | 27.88% | 20.26% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 27.01% | 27.01% | 27.86% | 20.17% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 27.14% | 27.14% | 27.98% | 20.56% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 27.38% | 27.38% | 28.24% | 20.43% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 27.56% | 27.56% | 28.42% | 20.32% | 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 |
|---|---|---|---|---|---|---|
| Cape Ann Savings Bank (this bank) | Risk-based | 27.40% | 27.40% | 28.20% | 20.48% | |
| Brooks Bank, N.A. | $1.07B | CBLR | NA | NA | NA | 13.31% |
| Midcountry Bank | $1.07B | Risk-based | 15.98% | 15.98% | 17.23% | 13.00% |
| Ledyard National Bank | $1.07B | Risk-based | 11.19% | 11.19% | 11.92% | 8.27% |
| Monticello Banking Company | $1.07B | CBLR | NA | NA | NA | 10.17% |
| The Paducah Bank and Trust Company | $1.07B | Risk-based | 12.87% | 12.87% | 14.12% | 10.63% |
| Core Bank | $1.07B | Risk-based | 12.17% | 12.17% | 13.42% | 9.77% |
| CNB Bank | $1.07B | CBLR | NA | NA | NA | 9.73% |
| Sound Community Bank | $1.07B | CBLR | NA | NA | NA | 10.93% |
| Crescent Bank | $1.07B | Risk-based | 34.05% | 34.05% | 35.17% | 15.01% |
| Nebraskaland Bank | $1.06B | CBLR | NA | NA | NA | 9.12% |
| Peer 25th percentile | 12.17% | 12.17% | 13.42% | 9.74% | ||
| Peer median | 12.87% | 12.87% | 14.12% | 10.40% | ||
| Peer 75th percentile | 15.98% | 15.98% | 17.23% | 12.48% | ||
| This bank's percentile | 80 | 80 | 80 | 100 |
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/627108/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.