Cape Cod Five Cents Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.83% (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: 10.83% (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 18.18% +11.68 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 | $609.5M | 609,514 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.35B | 3,352,744 | RCOAA223 |
| Recomputed ratio | 18.18% | numerator / denominator | |
| Filed ratio | 18.18% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.68 pp | $391.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 18.18% +10.18 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 | $609.5M | 609,514 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.35B | 3,352,744 | RCOAA223 |
| Recomputed ratio | 18.18% | numerator / denominator | |
| Filed ratio | 18.18% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +10.18 pp | $341.3M | capital that could be lost first |
Total risk-based capital ratio 18.83% +8.83 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 | $631.3M | 631,267 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.35B | 3,352,744 | RCOAA223 |
| Recomputed ratio | 18.83% | numerator / denominator | |
| Filed ratio | 18.83% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.83 pp | $296.0M | capital that could be lost first |
Tier 1 leverage ratio 11.11% +6.11 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 | $609.5M | 609,514 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $5.49B | 5,485,060 | RCOAA224 |
| Recomputed ratio | 11.11% | numerator / denominator | |
| Filed ratio | 11.11% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.11 pp | $335.3M | 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 | 1 | 1 | 1 | 1 | 1 | 1 | RCOAP742 |
| Retained earnings | 609,513 | 600,774 | 592,794 | 582,791 | 574,089 | 564,880 | RCOAKW00 |
| Accumulated other comprehensive income | (13,598) | (15,143) | (14,916) | (17,191) | (18,404) | (16,126) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 595,916 | 585,632 | 577,879 | 565,601 | 555,686 | 548,755 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 13,598 | 15,143 | 14,916 | 17,191 | 18,404 | 16,126 | P859 - P840 |
| Common equity Tier 1 capital | 609,514 | 600,775 | 592,795 | 582,792 | 574,090 | 564,881 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 609,514 | 600,775 | 592,795 | 582,792 | 574,090 | 564,881 | RCOA8274 |
| Tier 2 capital | 21,753 | 22,611 | 23,293 | 23,555 | 23,738 | 23,757 | RCOA5311 |
| Allowance includable in Tier 2 capital | 21,753 | 22,611 | 23,293 | 23,555 | 23,738 | 23,757 | RCOA5310 |
| Total capital | 631,267 | 623,386 | 616,088 | 606,347 | 597,828 | 588,638 | RCOA3792 |
| Total risk-weighted assets | 3,352,744 | 3,320,426 | 3,378,295 | 3,419,287 | 3,450,162 | 3,412,546 | RCOAA223 |
| Average total assets for the leverage ratio | 5,485,060 | 5,498,075 | 5,610,108 | 5,637,950 | 5,591,495 | 5,592,940 | 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 | $215.6M | $6.5M | 3.02% | 0.19% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $701.6M | $117.2M | 16.71% | 3.50% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $3.36B | $1.84B | 54.54% | 54.74% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $10.6M | $15.9M | 150.00% | 0.48% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $1.2M | $1.8M | 150.00% | 0.05% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $991.9M | $991.9M | 100.00% | 29.58% | RC-R Part II, item 4.d, 5.d |
| All other assets | $282.2M | $276.9M | 98.13% | 8.26% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $295K | $3.7M | 1250.00% | 0.11% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $84.7M | $83.5M | 98.56% | 2.49% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $26.0M | $31K | 0.12% | 0.00% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $20.1M | NA | 0.60% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $3.33B | ties to item 31 ($3.33B) |
|---|---|---|
| Risk-weighted assets before deductions | $3.35B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $3.35B | 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 | 18.18% | 18.18% | 18.83% | 11.11% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 18.09% | 18.09% | 18.77% | 10.93% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 17.55% | 17.55% | 18.24% | 10.57% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 17.04% | 17.04% | 17.73% | 10.34% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 16.64% | 16.64% | 17.33% | 10.27% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 16.55% | 16.55% | 17.25% | 10.10% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 15.97% | 15.97% | 16.65% | 9.77% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 15.45% | 15.45% | 16.15% | 9.53% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 15.26% | 15.26% | 15.95% | 9.55% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 15.73% | 15.73% | 16.44% | 9.77% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 15.75% | 15.75% | 16.48% | 9.77% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 15.50% | 15.50% | 16.20% | 9.60% | 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 Cod Five Cents Savings Bank (this bank) | Risk-based | 18.18% | 18.18% | 18.83% | 11.11% | |
| Firstrust Savings Bank | $5.62B | Risk-based | 11.80% | 11.80% | 13.06% | 11.44% |
| Orrstown Bank | $5.61B | Risk-based | 12.11% | 12.11% | 13.13% | 9.97% |
| Independent Bank | $5.66B | Risk-based | 11.45% | 11.45% | 12.70% | 9.67% |
| Institution for Savings in Newburyport and Its Vicinity | $5.56B | Risk-based | 16.21% | 16.21% | 16.56% | 12.66% |
| Emigrant Bank | $5.68B | Risk-based | 17.43% | 17.43% | 18.68% | 20.30% |
| First Internet Bank of Indiana | $5.53B | Risk-based | 10.84% | 10.84% | 12.09% | 7.57% |
| Great Southern Bank | $5.53B | Risk-based | 13.22% | 13.22% | 14.47% | 11.25% |
| The American National Bank of Texas | $5.51B | Risk-based | 12.30% | 12.30% | 13.55% | 8.84% |
| Peer 25th percentile | 11.72% | 11.72% | 12.97% | 9.46% | ||
| Peer median | 12.20% | 12.20% | 13.34% | 10.61% | ||
| Peer 75th percentile | 13.97% | 13.97% | 14.99% | 11.74% | ||
| This bank's percentile | 100 | 100 | 100 | 50 |
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/664206/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.