Central Bank and Trust: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.97% (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: 9.97% (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 17.17% +10.67 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 | $17.5M | 17,542 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $102.1M | 102,140 | RCOAA223 |
| Recomputed ratio | 17.17% | numerator / denominator | |
| Filed ratio | 17.17% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.67 pp | $10.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.17% +9.17 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 | $17.5M | 17,542 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $102.1M | 102,140 | RCOAA223 |
| Recomputed ratio | 17.17% | numerator / denominator | |
| Filed ratio | 17.17% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.17 pp | $9.4M | capital that could be lost first |
Total risk-based capital ratio 17.97% +7.97 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 | $18.4M | 18,357 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $102.1M | 102,140 | RCOAA223 |
| Recomputed ratio | 17.97% | numerator / denominator | |
| Filed ratio | 17.97% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.97 pp | $8.1M | capital that could be lost first |
Tier 1 leverage ratio 8.56% +3.56 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 | $17.5M | 17,542 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $205.0M | 204,990 | RCOAA224 |
| Recomputed ratio | 8.56% | numerator / denominator | |
| Filed ratio | 8.56% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.56 pp | $7.3M | 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 | 6,500 | 6,500 | 6,500 | 6,500 | 6,500 | 6,500 | RCOAP742 |
| Retained earnings | 11,042 | 11,010 | 10,299 | 10,167 | 10,159 | 10,285 | RCOAKW00 |
| Accumulated other comprehensive income | (327) | (149) | 58 | (30) | (202) | (331) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 17,215 | 17,361 | 16,857 | 16,637 | 16,457 | 16,454 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 327 | 149 | (58) | 30 | 202 | 331 | P859 - P840 |
| Common equity Tier 1 capital | 17,542 | 17,510 | 16,799 | 16,667 | 16,659 | 16,785 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 17,542 | 17,510 | 16,799 | 16,667 | 16,659 | 16,785 | RCOA8274 |
| Tier 2 capital | 815 | 798 | 787 | 793 | 791 | 791 | RCOA5311 |
| Allowance includable in Tier 2 capital | 815 | 798 | 787 | 793 | 791 | 791 | RCOA5310 |
| Total capital | 18,357 | 18,308 | 17,586 | 17,460 | 17,450 | 17,576 | RCOA3792 |
| Total risk-weighted assets | 102,140 | 102,327 | 100,253 | 97,439 | 99,018 | 99,950 | RCOAA223 |
| Average total assets for the leverage ratio | 204,990 | 202,574 | 199,835 | 193,196 | 200,504 | 206,297 | 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 | $5.9M | $22K | 0.37% | 0.02% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $82.4M | $5.6M | 6.74% | 5.44% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $47.0M | $25.3M | 53.69% | 24.72% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $4K | $6K | 150.00% | 0.01% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $64.7M | $63.6M | 98.25% | 62.26% | RC-R Part II, item 4.d, 5.d |
| All other assets | $3.6M | $3.4M | 91.97% | 3.28% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $4.4M | $4.4M | 100.00% | 4.27% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $100 | 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 | $102.1M | ties to item 31 ($102.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $102.1M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $102.1M | 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 | 17.17% | 17.17% | 17.97% | 8.56% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 17.11% | 17.11% | 17.89% | 8.64% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 16.76% | 16.76% | 17.54% | 8.41% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 17.11% | 17.11% | 17.92% | 8.63% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 16.82% | 16.82% | 17.62% | 8.31% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 16.79% | 16.79% | 17.58% | 8.14% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 18.24% | 18.24% | 19.03% | 9.01% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.90% | 15.90% | 16.67% | 8.30% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.96% | 14.96% | 15.71% | 8.08% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.79% | 14.79% | 15.80% | 8.12% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.12% | 14.12% | 15.10% | 7.92% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.12% | 14.12% | 15.09% | 7.53% | 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 |
|---|---|---|---|---|---|---|
| Central Bank and Trust (this bank) | Risk-based | 17.17% | 17.17% | 17.97% | 8.56% | |
| Buffalo Federal Bank | $202.6M | CBLR | NA | NA | NA | 10.38% |
| Verus Bank of Commerce | $202.4M | CBLR | NA | NA | NA | 18.46% |
| Lone Star Bank | $202.3M | CBLR | NA | NA | NA | 12.65% |
| Oklahoma Bank and Trust Company | $202.3M | Risk-based | 40.55% | 40.55% | 41.82% | 14.05% |
| Bank 21 | $202.1M | Risk-based | 12.58% | 12.58% | 13.83% | 11.51% |
| Mountain Valley Bank, N.A. | $201.9M | CBLR | NA | NA | NA | 13.65% |
| Bank of Commerce | $203.2M | Risk-based | 18.05% | 18.05% | 19.30% | 12.78% |
| Boc Bank | $203.4M | Risk-based | 16.02% | 16.02% | 17.27% | 12.41% |
| First Community Bank and Trust | $201.7M | CBLR | NA | NA | NA | 13.47% |
| NorthStar Bank | $203.4M | Risk-based | 16.72% | 16.72% | 17.66% | 11.66% |
| Peer 25th percentile | 16.02% | 16.02% | 17.27% | 11.85% | ||
| Peer median | 16.72% | 16.72% | 17.66% | 12.72% | ||
| Peer 75th percentile | 18.05% | 18.05% | 19.30% | 13.60% | ||
| This bank's percentile | 60 | 60 | 60 | 0 |
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/903950/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.