Carolina Bank & Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 13.40% (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: 13.40% (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 20.14% +13.64 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 | $113.3M | 113,283 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $562.4M | 562,359 | RCOAA223 |
| Recomputed ratio | 20.14% | numerator / denominator | |
| Filed ratio | 20.14% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +13.64 pp | $76.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 20.14% +12.14 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 | $113.3M | 113,283 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $562.4M | 562,359 | RCOAA223 |
| Recomputed ratio | 20.14% | numerator / denominator | |
| Filed ratio | 20.14% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +12.14 pp | $68.3M | capital that could be lost first |
Total risk-based capital ratio 21.40% +11.40 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 | $120.3M | 120,327 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $562.4M | 562,359 | RCOAA223 |
| Recomputed ratio | 21.40% | numerator / denominator | |
| Filed ratio | 21.40% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +11.40 pp | $64.1M | capital that could be lost first |
Tier 1 leverage ratio 13.51% +8.51 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 | $113.3M | 113,283 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $838.4M | 838,403 | RCOAA224 |
| Recomputed ratio | 13.51% | numerator / denominator | |
| Filed ratio | 13.51% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +8.51 pp | $71.4M | 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 | 13,000 | 13,000 | 13,000 | 13,000 | 13,000 | 13,000 | RCOAP742 |
| Retained earnings | 100,283 | 98,462 | 94,894 | 92,812 | 90,634 | 89,554 | RCOAKW00 |
| Accumulated other comprehensive income | (2,987) | (2,624) | (2,392) | (2,561) | (3,246) | (3,414) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 110,296 | 108,838 | 105,502 | 103,251 | 100,388 | 99,140 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,987 | 2,624 | 2,392 | 2,561 | 3,246 | 3,414 | P859 - P840 |
| Common equity Tier 1 capital | 113,283 | 111,462 | 107,894 | 105,812 | 103,634 | 102,554 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 113,283 | 111,462 | 107,894 | 105,812 | 103,634 | 102,554 | RCOA8274 |
| Tier 2 capital | 7,044 | 6,903 | 6,790 | 6,713 | 6,769 | 6,821 | RCOA5311 |
| Allowance includable in Tier 2 capital | 7,044 | 6,903 | 6,790 | 6,713 | 6,769 | 6,821 | RCOA5310 |
| Total capital | 120,327 | 118,365 | 114,684 | 112,525 | 110,403 | 109,375 | RCOA3792 |
| Total risk-weighted assets | 562,359 | 551,039 | 541,845 | 535,485 | 539,967 | 544,390 | RCOAA223 |
| Average total assets for the leverage ratio | 838,403 | 860,995 | 857,776 | 825,285 | 781,843 | 781,932 | 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 | $84.1M | $555K | 0.66% | 0.10% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $134.1M | $15.0M | 11.15% | 2.65% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $190.6M | $103.8M | 54.49% | 18.43% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $1.9M | $2.9M | 150.00% | 0.51% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $1.7M | $1.7M | 100.00% | 0.30% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $412.6M | $408.1M | 98.93% | 72.43% | RC-R Part II, item 4.d, 5.d |
| All other assets | $29.3M | $28.1M | 95.67% | 4.98% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.1M | $1.1M | 100.00% | 0.19% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2.3M | NA | 0.41% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $561.2M | ties to item 31 ($561.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $563.5M | RCONB704 |
| Less: excess allowance for credit losses | $1.1M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $562.4M | 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 | 20.14% | 20.14% | 21.40% | 13.51% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 20.23% | 20.23% | 21.48% | 12.95% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 19.91% | 19.91% | 21.17% | 12.58% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 19.76% | 19.76% | 21.01% | 12.82% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 19.19% | 19.19% | 20.45% | 13.26% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 18.84% | 18.84% | 20.09% | 13.12% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 18.15% | 18.15% | 19.41% | 13.05% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 17.60% | 17.60% | 18.85% | 13.25% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 17.82% | 17.82% | 19.07% | 13.25% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 18.04% | 18.04% | 19.29% | 12.81% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 18.27% | 18.27% | 19.52% | 12.77% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 18.59% | 18.59% | 19.84% | 12.59% | 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 |
|---|---|---|---|---|---|---|
| Carolina Bank & Trust Company (this bank) | Risk-based | 20.14% | 20.14% | 21.40% | 13.51% | |
| The Fountain Trust Company | $844.6M | Risk-based | 15.50% | 15.50% | 16.75% | 9.99% |
| Millennium Bank | $844.5M | CBLR | NA | NA | NA | 9.41% |
| The Old Fort Banking Company | $843.9M | Risk-based | 15.16% | 15.16% | 16.20% | 8.89% |
| FNBC Bank | $843.3M | Risk-based | 12.44% | 12.44% | 13.70% | 9.68% |
| Bankiowa | $846.2M | CBLR | NA | NA | NA | 12.46% |
| United Southern Bank | $843.0M | CBLR | NA | NA | NA | 10.77% |
| Bank of Sun Prairie | $841.2M | Risk-based | 13.27% | 13.27% | 14.52% | 9.99% |
| First Resource Bank | $840.9M | Risk-based | 10.94% | 10.94% | 11.83% | 8.62% |
| First Utah Bank | $840.3M | CBLR | NA | NA | NA | 10.22% |
| Prairie State Bank & Trust | $840.1M | CBLR | NA | NA | NA | 12.39% |
| Peer 25th percentile | 12.44% | 12.44% | 13.70% | 9.48% | ||
| Peer median | 13.27% | 13.27% | 14.52% | 9.99% | ||
| Peer 75th percentile | 15.16% | 15.16% | 16.20% | 10.63% | ||
| This bank's percentile | 100 | 100 | 100 | 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/355120/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.