Cattaraugus County Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.43% (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: 8.43% (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 15.47% +8.97 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 | $42.4M | 42,400 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $274.0M | 274,014 | RCOAA223 |
| Recomputed ratio | 15.47% | numerator / denominator | |
| Filed ratio | 15.47% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.97 pp | $24.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.47% +7.47 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 | $42.4M | 42,400 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $274.0M | 274,014 | RCOAA223 |
| Recomputed ratio | 15.47% | numerator / denominator | |
| Filed ratio | 15.47% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.47 pp | $20.5M | capital that could be lost first |
Total risk-based capital ratio 16.43% +6.43 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 | $45.0M | 45,012 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $274.0M | 274,014 | RCOAA223 |
| Recomputed ratio | 16.43% | numerator / denominator | |
| Filed ratio | 16.43% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.43 pp | $17.6M | capital that could be lost first |
Tier 1 leverage ratio 11.26% +6.26 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 | $42.4M | 42,400 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $376.5M | 376,531 | RCOAA224 |
| Recomputed ratio | 11.26% | numerator / denominator | |
| Filed ratio | 11.26% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.26 pp | $23.6M | 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 | 10,113 | 10,112 | 10,113 | 10,113 | 10,113 | 10,113 | RCOAP742 |
| Retained earnings | 32,287 | 31,915 | 31,299 | 30,307 | 30,238 | 29,932 | RCOAKW00 |
| Accumulated other comprehensive income | (3,649) | (4,168) | (3,335) | (3,646) | (4,424) | (5,165) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 38,751 | 37,859 | 38,077 | 36,774 | 35,927 | 34,880 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,649 | 4,168 | 3,335 | 3,646 | 4,424 | 5,165 | P859 - P840 |
| Common equity Tier 1 capital | 42,400 | 42,027 | 41,412 | 40,420 | 40,351 | 40,045 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 42,400 | 42,027 | 41,412 | 40,420 | 40,351 | 40,045 | RCOA8274 |
| Tier 2 capital | 2,612 | 2,259 | 2,905 | 2,871 | 2,019 | 2,743 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,612 | 2,259 | 2,905 | 2,871 | 2,019 | 2,743 | RCOA5310 |
| Total capital | 45,012 | 44,286 | 44,317 | 43,291 | 42,370 | 42,788 | RCOA3792 |
| Total risk-weighted assets | 274,014 | 276,035 | 277,957 | 280,444 | 279,325 | 266,437 | RCOAA223 |
| Average total assets for the leverage ratio | 376,531 | 379,601 | 371,318 | 367,917 | 356,975 | 356,195 | 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 | $43.6M | $2.1M | 4.78% | 0.76% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $109.9M | $39.3M | 35.73% | 14.33% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $68.2M | $43.8M | 64.32% | 16.00% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $2.9M | $4.4M | 150.00% | 1.60% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $146.1M | $146.1M | 100.00% | 53.32% | RC-R Part II, item 4.d, 5.d |
| All other assets | $21.7M | $21.2M | 97.71% | 7.74% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $19.5M | $17.1M | 87.83% | 6.25% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $300 | NA | 0.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $274.0M | ties to item 31 ($274.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $274.0M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $274.0M | 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 | 15.47% | 15.47% | 16.43% | 11.26% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.23% | 15.23% | 16.04% | 11.07% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.90% | 14.90% | 15.94% | 11.15% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.41% | 14.41% | 15.44% | 10.99% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.45% | 14.45% | 15.17% | 11.30% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 15.03% | 15.03% | 16.06% | 11.24% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.75% | 14.75% | 15.66% | 11.02% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.75% | 13.75% | 15.00% | 10.92% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.68% | 13.68% | 14.93% | 10.61% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.15% | 14.15% | 15.40% | 10.38% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.57% | 13.57% | 14.82% | 10.45% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.80% | 13.80% | 14.77% | 10.78% | 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 |
|---|---|---|---|---|---|---|
| Cattaraugus County Bank (this bank) | Risk-based | 15.47% | 15.47% | 16.43% | 11.26% | |
| The Fahey Banking Company | $384.7M | CBLR | NA | NA | NA | 16.11% |
| Pinnacle Bank | $384.5M | Risk-based | 20.01% | 20.01% | 20.89% | 11.30% |
| Rockpointbank, N.A. | $384.5M | Risk-based | 13.83% | 13.83% | 14.89% | 12.13% |
| First FarmBank | $384.4M | Risk-based | 14.56% | 14.56% | 15.42% | 12.29% |
| Byron Bank | $384.4M | CBLR | NA | NA | NA | 10.23% |
| New Valley Bank & Trust | $385.0M | Risk-based | 10.79% | 10.79% | 12.04% | 7.45% |
| The Riddell National Bank | $384.3M | Risk-based | 11.00% | 11.00% | 12.22% | 8.49% |
| First State Bank | $384.2M | CBLR | NA | NA | NA | 9.77% |
| McCurtain County National Bank | $384.2M | CBLR | NA | NA | NA | 15.65% |
| Libertyville Savings Bank | $384.1M | Risk-based | 15.62% | 15.62% | 16.56% | 11.04% |
| Peer 25th percentile | 11.71% | 11.71% | 12.89% | 9.89% | ||
| Peer median | 14.19% | 14.19% | 15.15% | 11.17% | ||
| Peer 75th percentile | 15.36% | 15.36% | 16.28% | 12.25% | ||
| This bank's percentile | 67 | 67 | 67 | 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/254504/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.