Carson Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.79% (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: 4.79% (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 11.73% +5.23 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 | $17.7M | 17,728 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $151.1M | 151,132 | RCOAA223 |
| Recomputed ratio | 11.73% | numerator / denominator | |
| Filed ratio | 11.73% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.23 pp | $7.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.73% +3.73 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 | $17.7M | 17,728 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $151.1M | 151,132 | RCOAA223 |
| Recomputed ratio | 11.73% | numerator / denominator | |
| Filed ratio | 11.73% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.73 pp | $5.6M | capital that could be lost first |
Total risk-based capital ratio 12.79% +2.79 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 | $19.3M | 19,333 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $151.1M | 151,132 | RCOAA223 |
| Recomputed ratio | 12.79% | numerator / denominator | |
| Filed ratio | 12.79% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.79 pp | $4.2M | capital that could be lost first |
Tier 1 leverage ratio 8.28% +3.28 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 | $17.7M | 17,728 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $214.1M | 214,145 | RCOAA224 |
| Recomputed ratio | 8.28% | numerator / denominator | |
| Filed ratio | 8.28% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.28 pp | $7.0M | 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 | 3,100 | 3,100 | 3,100 | 3,100 | 3,100 | 3,100 | RCOAP742 |
| Retained earnings | 14,917 | 14,313 | 13,831 | 13,356 | 13,006 | 12,499 | RCOAKW00 |
| Accumulated other comprehensive income | (615) | (599) | (324) | (486) | (808) | (1,070) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 17,402 | 16,814 | 16,607 | 15,970 | 15,298 | 14,529 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 326 | 310 | 35 | 197 | 519 | 781 | P859 - P840 |
| Common equity Tier 1 capital | 17,728 | 17,124 | 16,642 | 16,167 | 15,817 | 15,310 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 17,728 | 17,124 | 16,642 | 16,167 | 15,817 | 15,310 | RCOA8274 |
| Tier 2 capital | 1,605 | 1,605 | 1,605 | 1,607 | 1,607 | 1,607 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,605 | 1,605 | 1,605 | 1,607 | 1,607 | 1,607 | RCOA5310 |
| Total capital | 19,333 | 18,729 | 18,247 | 17,774 | 17,424 | 16,917 | RCOA3792 |
| Total risk-weighted assets | 151,132 | 150,056 | 144,429 | 143,945 | 141,453 | 135,668 | RCOAA223 |
| Average total assets for the leverage ratio | 214,145 | 211,696 | 206,806 | 205,890 | 202,006 | 199,389 | 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 | $31.7M | $4.1M | 12.93% | 2.71% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $39.3M | $6.6M | 16.66% | 4.34% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $70.9M | $43.2M | 60.93% | 28.59% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $1.6M | $2.3M | 150.00% | 1.55% | RC-R Part II, item 4.b, 5.b |
| Loans: all other | $68.2M | $67.5M | 98.87% | 44.64% | RC-R Part II, item 4.d, 5.d |
| All other assets | $10.2M | $9.3M | 90.46% | 6.13% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $11.6M | $10.7M | 92.40% | 7.11% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $7.5M | NA | 4.93% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $143.7M | ties to item 31 ($143.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $151.1M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $151.1M | 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 | 11.73% | 11.73% | 12.79% | 8.28% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.41% | 11.41% | 12.48% | 8.09% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 11.52% | 11.52% | 12.63% | 8.05% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.23% | 11.23% | 12.35% | 7.85% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.18% | 11.18% | 12.32% | 7.83% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.28% | 11.28% | 12.47% | 7.68% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 11.27% | 11.27% | 12.48% | 7.77% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 11.20% | 11.20% | 12.44% | 7.79% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 10.59% | 10.59% | 11.78% | 7.68% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.04% | 11.04% | 12.29% | 7.54% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 10.34% | 10.34% | 11.56% | 7.28% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 10.64% | 10.64% | 11.88% | 7.59% | 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 |
|---|---|---|---|---|---|---|
| Carson Bank (this bank) | Risk-based | 11.73% | 11.73% | 12.79% | 8.28% | |
| Commerce Bank | $220.0M | Risk-based | 17.11% | 17.11% | 18.37% | 13.87% |
| Merchants State Bank | $219.6M | CBLR | NA | NA | NA | 17.26% |
| First Peoples Bank of Tennessee | $219.5M | Risk-based | 13.94% | 13.94% | 15.20% | 11.41% |
| The Citizens Bank | $220.4M | CBLR | NA | NA | NA | 12.67% |
| United Citizens Bank & Trust Company | $219.3M | CBLR | NA | NA | NA | 10.02% |
| FCNB Bank | $220.4M | Risk-based | 10.11% | 10.11% | 10.94% | 8.06% |
| The Hicksville Bank | $220.6M | CBLR | NA | NA | NA | 9.37% |
| Home State Bank | $218.9M | Risk-based | 15.89% | 15.89% | 16.71% | 11.81% |
| Friend Bank | $221.0M | CBLR | NA | NA | NA | 13.52% |
| Peer 25th percentile | 12.98% | 12.98% | 14.13% | 10.02% | ||
| Peer median | 14.91% | 14.91% | 15.95% | 11.81% | ||
| Peer 75th percentile | 16.19% | 16.19% | 17.13% | 13.52% | ||
| This bank's percentile | 25 | 25 | 25 | 11 |
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/171656/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.