Carter Bank & Trust: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.60% (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: 7.60% (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 14.34% +7.84 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 | $572.8M | 572,804 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.99B | 3,993,102 | RCOAA223 |
| Recomputed ratio | 14.34% | numerator / denominator | |
| Filed ratio | 14.34% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.84 pp | $313.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.34% +6.34 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 | $572.8M | 572,804 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.99B | 3,993,102 | RCOAA223 |
| Recomputed ratio | 14.34% | numerator / denominator | |
| Filed ratio | 14.34% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.34 pp | $253.4M | capital that could be lost first |
Total risk-based capital ratio 15.60% +5.60 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 | $622.8M | 622,810 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.99B | 3,993,102 | RCOAA223 |
| Recomputed ratio | 15.60% | numerator / denominator | |
| Filed ratio | 15.60% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.60 pp | $223.5M | capital that could be lost first |
Tier 1 leverage ratio 11.73% +6.73 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 | $572.8M | 572,804 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $4.88B | 4,884,100 | RCOAA224 |
| Recomputed ratio | 11.73% | numerator / denominator | |
| Filed ratio | 11.73% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.73 pp | $328.6M | 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 | 169,627 | 169,627 | 169,627 | 169,627 | 169,627 | 169,627 | RCOAP742 |
| Retained earnings | 405,163 | 355,353 | 270,165 | 280,652 | 277,368 | 281,086 | RCOAKW00 |
| Accumulated other comprehensive income | (32,938) | (42,970) | (42,160) | (46,053) | (52,250) | (56,373) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 541,852 | 482,010 | 397,632 | 404,226 | 394,745 | 394,340 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 30,952 | 40,918 | 40,038 | 43,860 | 49,984 | 56,373 | P859 - P840 |
| Common equity Tier 1 capital | 572,804 | 522,928 | 437,670 | 448,086 | 444,729 | 450,713 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 572,804 | 522,928 | 437,670 | 448,086 | 444,729 | 450,713 | RCOA8274 |
| Tier 2 capital | 50,006 | 50,251 | 53,726 | 53,813 | 52,631 | 52,219 | RCOA5311 |
| Allowance includable in Tier 2 capital | 50,006 | 50,251 | 53,726 | 53,813 | 52,631 | 52,219 | RCOA5310 |
| Total capital | 622,810 | 573,179 | 491,396 | 501,899 | 497,360 | 502,932 | RCOA3792 |
| Total risk-weighted assets | 3,993,102 | 4,015,018 | 4,277,314 | 4,281,981 | 4,189,341 | 4,153,120 | RCOAA223 |
| Average total assets for the leverage ratio | 4,884,100 | 4,894,286 | 4,857,828 | 4,849,775 | 4,808,609 | 4,730,405 | 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 | $273.4M | $32.3M | 11.80% | 0.81% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $582.0M | $161.7M | 27.78% | 4.04% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $467K | $234K | 50.00% | 0.01% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $28.5M | $42.8M | 150.00% | 1.07% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $37.6M | $56.3M | 150.00% | 1.41% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $3.67B | $3.23B | 87.95% | 80.65% | RC-R Part II, item 4.d, 5.d |
| Trading assets | $10.9M | $10.9M | 100.00% | 0.27% | RC-R Part II, item 7 |
| All other assets | $168.6M | $156.8M | 93.03% | 3.92% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $274.2M | $270.7M | 98.74% | 6.77% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $13.9M | $12.4M | 89.52% | 0.31% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $29.9M | NA | 0.75% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $3.97B | ties to item 31 ($3.97B) |
|---|---|---|
| Risk-weighted assets before deductions | $4.00B | RCONB704 |
| Less: excess allowance for credit losses | $7.4M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $3.99B | 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 | 14.34% | 14.34% | 15.60% | 11.73% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 13.02% | 13.02% | 14.28% | 10.68% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 10.23% | 10.23% | 11.49% | 9.01% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 10.46% | 10.46% | 11.72% | 9.24% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 10.62% | 10.62% | 11.87% | 9.25% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 10.85% | 10.85% | 12.11% | 9.53% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 10.72% | 10.72% | 11.98% | 9.42% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 10.75% | 10.75% | 12.01% | 9.45% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 10.86% | 10.86% | 12.13% | 9.35% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 10.80% | 10.80% | 12.07% | 9.27% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 10.99% | 10.99% | 12.25% | 9.41% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 11.08% | 11.08% | 12.34% | 9.59% | 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 |
|---|---|---|---|---|---|---|
| Carter Bank & Trust (this bank) | Risk-based | 14.34% | 14.34% | 15.60% | 11.73% | |
| Hills Bank and Trust Company | $4.79B | CBLR | NA | NA | NA | 13.36% |
| Wheaton Bank & Trust Company, N.A. | $4.79B | Risk-based | 10.78% | 10.78% | 11.32% | 9.10% |
| First Bank & Trust | $4.78B | CBLR | NA | NA | NA | 10.37% |
| BlackRock Institutional Trust Company, N.A. | $4.75B | Risk-based | 131.98% | 131.98% | 132.41% | 60.46% |
| Bar Harbor Bank and Trust Company | $4.73B | Risk-based | 12.72% | 12.72% | 13.64% | 10.49% |
| Town Bank, N.A. | $4.71B | Risk-based | 11.19% | 11.19% | 11.78% | 9.75% |
| Southern First Bank | $4.70B | Risk-based | 11.61% | 11.61% | 12.84% | 8.89% |
| Dacotah Bank | $4.92B | Risk-based | 11.27% | 11.27% | 12.37% | 10.07% |
| Erebor Bank, N.A. | $4.66B | CBLR | NA | NA | NA | 38.81% |
| The Fidelity Bank | $4.66B | Risk-based | 16.56% | 16.56% | 17.81% | 11.47% |
| Peer 25th percentile | 11.23% | 11.23% | 12.08% | 9.83% | ||
| Peer median | 11.61% | 11.61% | 12.84% | 10.43% | ||
| Peer 75th percentile | 14.64% | 14.64% | 15.73% | 12.89% | ||
| This bank's percentile | 71 | 71 | 71 | 70 |
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/3476192/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.