Carroll Bank and Trust: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.78% (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: 4.78% (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 11.88% +5.38 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 | $54.3M | 54,276 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $456.9M | 456,895 | RCOAA223 |
| Recomputed ratio | 11.88% | numerator / denominator | |
| Filed ratio | 11.88% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.38 pp | $24.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.88% +3.88 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 | $54.3M | 54,276 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $456.9M | 456,895 | RCOAA223 |
| Recomputed ratio | 11.88% | numerator / denominator | |
| Filed ratio | 11.88% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.88 pp | $17.7M | capital that could be lost first |
Total risk-based capital ratio 12.78% +2.78 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 | $58.4M | 58,381 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $456.9M | 456,895 | RCOAA223 |
| Recomputed ratio | 12.78% | numerator / denominator | |
| Filed ratio | 12.78% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.78 pp | $12.7M | capital that could be lost first |
Tier 1 leverage ratio 8.25% +3.25 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 | $54.3M | 54,276 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $658.1M | 658,136 | RCOAA224 |
| Recomputed ratio | 8.25% | numerator / denominator | |
| Filed ratio | 8.25% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.25 pp | $21.4M | 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 | 13,421 | 13,421 | 13,421 | 12,421 | 12,421 | 12,421 | RCOAP742 |
| Retained earnings | 41,610 | 40,295 | 39,304 | 37,692 | 36,543 | 35,354 | RCOAKW00 |
| Accumulated other comprehensive income | (4,813) | (4,847) | (4,301) | (4,557) | (5,980) | (5,760) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 50,218 | 48,869 | 48,424 | 45,556 | 42,984 | 42,015 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,058 | 4,092 | 3,546 | 3,802 | 5,225 | 5,005 | P859 - P840 |
| Common equity Tier 1 capital | 54,276 | 52,961 | 51,970 | 49,358 | 48,209 | 47,020 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 54,276 | 52,961 | 51,970 | 49,358 | 48,209 | 47,020 | RCOA8274 |
| Tier 2 capital | 4,105 | 4,069 | 3,961 | 3,693 | 3,541 | 3,441 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,105 | 4,069 | 3,961 | 3,693 | 3,541 | 3,441 | RCOA5310 |
| Total capital | 58,381 | 57,030 | 55,931 | 53,051 | 51,750 | 50,461 | RCOA3792 |
| Total risk-weighted assets | 456,895 | 435,971 | 442,079 | 415,870 | 406,077 | 388,795 | RCOAA223 |
| Average total assets for the leverage ratio | 658,136 | 647,794 | 627,121 | 611,779 | 595,880 | 561,260 | 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 | $33.2M | $4.4M | 13.33% | 0.97% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $95.6M | $18.6M | 19.42% | 4.06% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $1.4M | $284K | 20.00% | 0.06% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $239.5M | $124.1M | 51.83% | 27.16% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $3.9M | $5.8M | 150.00% | 1.26% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $258.2M | $252.7M | 97.88% | 55.31% | RC-R Part II, item 4.d, 5.d |
| All other assets | $37.5M | $35.6M | 94.90% | 7.78% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $13.3M | $13.3M | 99.86% | 2.90% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2.2M | NA | 0.49% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $454.7M | ties to item 31 ($454.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $456.9M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $456.9M | 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 | 11.88% | 11.88% | 12.78% | 8.25% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.15% | 12.15% | 13.08% | 8.18% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 11.76% | 11.76% | 12.65% | 8.29% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.87% | 11.87% | 12.76% | 8.07% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.87% | 11.87% | 12.74% | 8.09% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.09% | 12.09% | 12.98% | 8.38% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.06% | 12.06% | 12.93% | 8.64% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.09% | 12.09% | 12.95% | 8.78% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.26% | 12.26% | 13.13% | 8.81% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.34% | 12.34% | 13.22% | 8.80% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.40% | 12.40% | 13.29% | 8.72% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 9.06% | 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 |
|---|---|---|---|---|---|---|
| Carroll Bank and Trust (this bank) | Risk-based | 11.88% | 11.88% | 12.78% | 8.25% | |
| CCB Community Bank | $661.9M | CBLR | NA | NA | NA | 10.53% |
| Abbybank | $662.2M | Risk-based | 12.76% | 12.76% | 13.78% | 9.43% |
| The Bank of Bennington | $661.9M | Risk-based | 18.77% | 18.77% | 20.02% | 11.43% |
| Washington County Bank | $662.3M | Risk-based | 16.52% | 16.52% | 17.65% | 12.79% |
| Four Corners Community Bank | $662.3M | CBLR | NA | NA | NA | 9.62% |
| First Community Bank | $662.8M | Risk-based | 17.63% | 17.63% | 18.89% | 12.44% |
| The Hometown Bank of Alabama | $660.7M | Risk-based | 18.97% | 18.97% | 20.07% | 11.08% |
| Bruning Bank | $659.9M | CBLR | NA | NA | NA | 10.01% |
| South Louisiana Bank | $659.8M | CBLR | NA | NA | NA | 15.30% |
| Wellington State Bank | $659.7M | Risk-based | 16.54% | 16.54% | 17.79% | 9.55% |
| Peer 25th percentile | 16.52% | 16.52% | 17.69% | 9.72% | ||
| Peer median | 17.08% | 17.08% | 18.34% | 10.80% | ||
| Peer 75th percentile | 18.48% | 18.48% | 19.74% | 12.18% | ||
| This bank's percentile | 0 | 0 | 0 | 0 |
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/541857/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.