CBI Bank & Trust: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.18% (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: 6.18% (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 13.00% +6.50 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 | $164.9M | 164,901 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.27B | 1,268,698 | RCOAA223 |
| Recomputed ratio | 13.00% | numerator / denominator | |
| Filed ratio | 13.00% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.50 pp | $82.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.00% +5.00 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 | $164.9M | 164,901 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.27B | 1,268,698 | RCOAA223 |
| Recomputed ratio | 13.00% | numerator / denominator | |
| Filed ratio | 13.00% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.00 pp | $63.4M | capital that could be lost first |
Total risk-based capital ratio 14.18% +4.18 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 | $179.9M | 179,895 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.27B | 1,268,698 | RCOAA223 |
| Recomputed ratio | 14.18% | numerator / denominator | |
| Filed ratio | 14.18% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.18 pp | $53.0M | capital that could be lost first |
Tier 1 leverage ratio 10.23% +5.23 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 | $164.9M | 164,901 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.61B | 1,612,600 | RCOAA224 |
| Recomputed ratio | 10.23% | numerator / denominator | |
| Filed ratio | 10.23% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.23 pp | $84.3M | 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 | 99,925 | 99,925 | 99,925 | 99,925 | 99,925 | 99,925 | RCOAP742 |
| Retained earnings | 112,969 | 111,736 | 109,236 | 105,492 | 102,310 | 99,080 | RCOAKW00 |
| Accumulated other comprehensive income | (11,817) | (12,013) | (9,850) | (10,749) | (15,987) | (15,743) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 201,077 | 199,648 | 199,311 | 194,668 | 186,248 | 183,262 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (36,176) | (36,374) | (39,332) | (38,828) | (33,984) | (34,622) | P859 - P840 |
| Common equity Tier 1 capital | 164,901 | 163,274 | 159,979 | 155,840 | 152,264 | 148,640 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 164,901 | 163,274 | 159,979 | 155,840 | 152,264 | 148,640 | RCOA8274 |
| Tier 2 capital | 14,994 | 14,444 | 12,714 | 11,884 | 11,930 | 11,905 | RCOA5311 |
| Allowance includable in Tier 2 capital | 14,994 | 14,444 | 12,714 | 11,884 | 11,930 | 11,905 | RCOA5310 |
| Total capital | 179,895 | 177,718 | 172,693 | 167,724 | 164,194 | 160,545 | RCOA3792 |
| Total risk-weighted assets | 1,268,698 | 1,248,621 | 1,259,554 | 1,215,595 | 1,199,596 | 1,198,686 | RCOAA223 |
| Average total assets for the leverage ratio | 1,612,600 | 1,592,992 | 1,573,335 | 1,563,317 | 1,537,819 | 1,527,364 | 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 | $92.1M | $3.6M | 3.96% | 0.29% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $416.4M | $75.4M | 18.12% | 5.95% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $50.1M | $0 | 0.00% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $296.0M | $171.5M | 57.96% | 13.52% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $8.6M | $13.0M | 150.00% | 1.02% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $771.8M | $765.1M | 99.13% | 60.31% | RC-R Part II, item 4.d, 5.d |
| All other assets | $91.9M | $92.3M | 100.50% | 7.28% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $70.2M | $69.7M | 99.36% | 5.50% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $77.9M | NA | 6.14% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.19B | ties to item 31 ($1.19B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.27B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.27B | 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 | 13.00% | 13.00% | 14.18% | 10.23% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 13.08% | 13.08% | 14.23% | 10.25% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 12.70% | 12.70% | 13.71% | 10.17% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 12.82% | 12.82% | 13.80% | 9.97% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 12.69% | 12.69% | 13.69% | 9.90% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 12.40% | 12.40% | 13.39% | 9.73% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 12.51% | 12.51% | 13.55% | 9.58% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 12.46% | 12.46% | 13.48% | 9.52% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 11.98% | 11.98% | 13.03% | 9.06% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 11.80% | 11.80% | 12.88% | 8.91% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 11.91% | 11.91% | 12.96% | 9.33% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 14.17% | 14.17% | 15.21% | 10.58% | 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 |
|---|---|---|---|---|---|---|
| CBI Bank & Trust (this bank) | Risk-based | 13.00% | 13.00% | 14.18% | 10.23% | |
| The Adirondack Trust Company | $1.70B | Risk-based | 16.98% | 16.99% | 18.25% | 10.49% |
| Servbank, N.A. | $1.70B | CBLR | NA | NA | NA | 11.81% |
| Security Bank and Trust Company | $1.70B | Risk-based | 14.09% | 14.09% | 14.34% | 10.92% |
| Foresight Bank | $1.71B | CBLR | NA | NA | NA | 11.27% |
| Lincoln Savings Bank | $1.71B | Risk-based | 11.79% | 11.79% | 13.04% | 9.12% |
| The Security National Bank of Sioux City, Iowa | $1.69B | CBLR | NA | NA | NA | 12.79% |
| Commercial Bank of Texas, N.A. | $1.69B | Risk-based | 15.44% | 15.44% | 16.69% | 10.60% |
| First State Bank of Uvalde | $1.68B | CBLR | NA | NA | NA | 15.66% |
| Chesapeake Bank | $1.72B | Risk-based | 14.25% | 14.25% | 15.15% | 11.18% |
| Community National Bank & Trust of Texas | $1.68B | CBLR | NA | NA | NA | 10.62% |
| Peer 25th percentile | 14.09% | 14.09% | 14.34% | 10.61% | ||
| Peer median | 14.25% | 14.25% | 15.15% | 11.05% | ||
| Peer 75th percentile | 15.44% | 15.44% | 16.69% | 11.68% | ||
| This bank's percentile | 20 | 20 | 20 | 10 |
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/830542/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.