Centinel Bank of Taos: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 15.67% (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: 15.67% (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 22.69% +16.19 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 | $39.1M | 39,077 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $172.3M | 172,255 | RCOAA223 |
| Recomputed ratio | 22.69% | numerator / denominator | |
| Filed ratio | 22.69% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +16.19 pp | $27.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 22.69% +14.69 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 | $39.1M | 39,077 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $172.3M | 172,255 | RCOAA223 |
| Recomputed ratio | 22.69% | numerator / denominator | |
| Filed ratio | 22.69% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +14.69 pp | $25.3M | capital that could be lost first |
Total risk-based capital ratio 23.67% +13.67 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 | $40.8M | 40,771 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $172.3M | 172,255 | RCOAA223 |
| Recomputed ratio | 23.67% | numerator / denominator | |
| Filed ratio | 23.67% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +13.67 pp | $23.5M | capital that could be lost first |
Tier 1 leverage ratio 9.22% +4.22 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 | $39.1M | 39,077 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $423.9M | 423,877 | RCOAA224 |
| Recomputed ratio | 9.22% | numerator / denominator | |
| Filed ratio | 9.22% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.22 pp | $17.9M | 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 | 5,178 | 5,178 | 5,178 | 5,178 | 5,178 | 5,178 | RCOAP742 |
| Retained earnings | 33,899 | 34,935 | 32,765 | 33,565 | 33,050 | 33,918 | RCOAKW00 |
| Accumulated other comprehensive income | (5,962) | (5,480) | (5,215) | (7,889) | (9,022) | (10,378) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 33,115 | 34,633 | 32,728 | 30,854 | 29,206 | 28,718 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,962 | 5,480 | 5,215 | 7,889 | 9,022 | 9,639 | P859 - P840 |
| Common equity Tier 1 capital | 39,077 | 40,113 | 37,943 | 38,743 | 38,228 | 38,357 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 39,077 | 40,113 | 37,943 | 38,743 | 38,228 | 38,357 | RCOA8274 |
| Tier 2 capital | 1,694 | 1,694 | 1,695 | 1,696 | 1,721 | 1,721 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,694 | 1,694 | 1,695 | 1,696 | 1,721 | 1,721 | RCOA5310 |
| Total capital | 40,771 | 41,807 | 39,638 | 40,439 | 39,949 | 40,078 | RCOA3792 |
| Total risk-weighted assets | 172,255 | 156,776 | 158,494 | 154,007 | 154,279 | 156,000 | RCOAA223 |
| Average total assets for the leverage ratio | 423,877 | 418,135 | 422,884 | 424,631 | 414,798 | 424,516 | 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 | $77.2M | $368K | 0.48% | 0.21% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $177.3M | $28.8M | 16.27% | 16.74% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $87.0M | $45.8M | 52.64% | 26.60% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $2K | $3K | 150.00% | 0.00% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $79.3M | $77.8M | 98.14% | 45.15% | RC-R Part II, item 4.d, 5.d |
| All other assets | $11.7M | $10.7M | 91.88% | 6.23% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $8.7M | $8.7M | 100.00% | 5.06% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $200 | 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 | $172.3M | ties to item 31 ($172.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $172.3M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $172.3M | 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 | 22.69% | 22.69% | 23.67% | 9.22% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 25.59% | 25.59% | 26.67% | 9.59% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 23.94% | 23.94% | 25.01% | 8.97% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 25.16% | 25.16% | 26.26% | 9.12% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 24.78% | 24.78% | 25.89% | 9.22% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 24.59% | 24.59% | 25.69% | 9.04% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 24.71% | 24.71% | 25.88% | 8.64% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 24.32% | 24.32% | 25.49% | 8.76% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 23.98% | 23.98% | 25.15% | 8.65% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 26.13% | 26.13% | 27.37% | 8.69% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 21.43% | 21.43% | 22.50% | 8.33% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 23.63% | 23.63% | 24.82% | 8.37% | 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 |
|---|---|---|---|---|---|---|
| Centinel Bank of Taos (this bank) | Risk-based | 22.69% | 22.69% | 23.67% | 9.22% | |
| Marion Center Bank | $425.2M | Risk-based | 12.03% | 12.03% | 13.11% | 7.91% |
| Sugar River Bank | $424.3M | CBLR | NA | NA | NA | 14.13% |
| The Commercial National Bank of Brady | $425.4M | Risk-based | 13.18% | 13.18% | 14.35% | 10.24% |
| First State Bank | $424.2M | CBLR | NA | NA | NA | 9.83% |
| Texas State Bank | $425.5M | CBLR | NA | NA | NA | 13.58% |
| Heritage Bank of the Ozarks | $424.0M | CBLR | NA | NA | NA | 9.64% |
| Winnsboro State Bank & Trust Company | $425.7M | CBLR | NA | NA | NA | 10.85% |
| River City Bank | $423.4M | Risk-based | 13.35% | 13.35% | 14.60% | 10.15% |
| Astra Bank | $423.3M | Risk-based | 13.11% | 13.11% | 13.92% | 9.27% |
| Bank of Mauston | $426.7M | CBLR | NA | NA | NA | 14.75% |
| Peer 25th percentile | 12.84% | 12.84% | 13.72% | 9.69% | ||
| Peer median | 13.15% | 13.15% | 14.14% | 10.19% | ||
| Peer 75th percentile | 13.22% | 13.22% | 14.41% | 12.90% | ||
| This bank's percentile | 100 | 100 | 100 | 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/800853/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.