Central Bank & Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.08% (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: 8.08% (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 15.12% +8.62 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 | $496.8M | 496,847 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.29B | 3,286,887 | RCOAA223 |
| Recomputed ratio | 15.12% | numerator / denominator | |
| Filed ratio | 15.12% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.62 pp | $283.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.12% +7.12 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 | $496.8M | 496,847 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.29B | 3,286,887 | RCOAA223 |
| Recomputed ratio | 15.12% | numerator / denominator | |
| Filed ratio | 15.12% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.12 pp | $233.9M | capital that could be lost first |
Total risk-based capital ratio 16.08% +6.08 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 | $528.7M | 528,656 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.29B | 3,286,887 | RCOAA223 |
| Recomputed ratio | 16.08% | numerator / denominator | |
| Filed ratio | 16.08% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.08 pp | $200.0M | capital that could be lost first |
Tier 1 leverage ratio 12.42% +7.42 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 | $496.8M | 496,847 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $4.00B | 4,000,096 | RCOAA224 |
| Recomputed ratio | 12.42% | numerator / denominator | |
| Filed ratio | 12.42% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.42 pp | $296.8M | 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 | 73,127 | 73,127 | 73,127 | 73,127 | 73,127 | 73,127 | RCOAP742 |
| Retained earnings | 438,034 | 425,713 | 417,374 | 408,262 | 396,617 | 385,760 | RCOAKW00 |
| Accumulated other comprehensive income | (8,388) | (8,460) | (8,187) | (10,780) | (12,529) | (13,458) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 502,773 | 490,380 | 482,314 | 470,609 | 457,215 | 445,429 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (5,926) | (5,854) | (6,126) | (3,533) | (1,785) | (854) | P859 - P840 |
| Common equity Tier 1 capital | 496,847 | 484,526 | 476,188 | 467,076 | 455,430 | 444,575 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 496,847 | 484,526 | 476,188 | 467,076 | 455,430 | 444,575 | RCOA8274 |
| Tier 2 capital | 31,809 | 31,658 | 32,478 | 30,898 | 31,486 | 31,585 | RCOA5311 |
| Allowance includable in Tier 2 capital | 31,809 | 31,658 | 32,478 | 30,898 | 31,486 | 31,585 | RCOA5310 |
| Total capital | 528,656 | 516,184 | 508,666 | 497,974 | 486,916 | 476,160 | RCOA3792 |
| Total risk-weighted assets | 3,286,887 | 3,224,800 | 3,217,359 | 3,156,696 | 3,158,409 | 3,166,832 | RCOAA223 |
| Average total assets for the leverage ratio | 4,000,096 | 3,922,475 | 3,956,007 | 3,843,574 | 3,764,386 | 3,666,501 | 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 | $376.9M | $5.4M | 1.43% | 0.16% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $498.1M | $105.5M | 21.18% | 3.21% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $225.8M | $5.4M | 2.39% | 0.16% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $621.3M | $312.1M | 50.24% | 9.50% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $103.5M | $155.3M | 150.00% | 4.73% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $3.4M | $5.1M | 150.00% | 0.16% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $2.29B | $2.28B | 99.68% | 69.31% | RC-R Part II, item 4.d, 5.d |
| All other assets | $147.0M | $146.0M | 99.33% | 4.44% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $275.6M | $274.0M | 99.42% | 8.34% | 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 | $3.29B | ties to item 31 ($3.29B) |
|---|---|---|
| Risk-weighted assets before deductions | $3.29B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $3.29B | 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 | 15.12% | 15.12% | 16.08% | 12.42% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 15.03% | 15.03% | 16.01% | 12.35% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 14.80% | 14.80% | 15.81% | 12.04% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 14.80% | 14.80% | 15.78% | 12.15% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 14.42% | 14.42% | 15.42% | 12.10% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 14.04% | 14.04% | 15.04% | 12.13% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 13.71% | 13.71% | 14.72% | 11.94% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 13.44% | 13.44% | 14.52% | 11.83% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 13.10% | 13.10% | 14.20% | 11.76% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 13.07% | 13.07% | 14.14% | 11.79% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 13.21% | 13.21% | 14.28% | 11.31% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 13.09% | 13.09% | 14.16% | 10.99% | 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 |
|---|---|---|---|---|---|---|
| Central Bank & Trust Company (this bank) | Risk-based | 15.12% | 15.12% | 16.08% | 12.42% | |
| River Bank & Trust | $4.02B | Risk-based | 12.57% | 12.57% | 13.82% | 9.23% |
| Union Savings Bank | $4.02B | CBLR | NA | NA | NA | 10.51% |
| California Bank of Commerce, N.A. | $4.02B | Risk-based | 13.93% | 13.93% | 14.94% | 12.80% |
| West Bank | $4.03B | Risk-based | 13.03% | 13.03% | 13.97% | 10.79% |
| Spencer Savings Bank, Savings and Loan Association | $4.04B | Risk-based | 16.80% | 16.80% | 17.86% | 11.23% |
| Vallant Bank | $3.99B | Risk-based | 12.05% | 12.05% | 13.28% | 9.85% |
| RCB Bank | $3.98B | Risk-based | 16.30% | 16.30% | 17.25% | 10.70% |
| Gate City Bank | $4.04B | CBLR | NA | NA | NA | 9.85% |
| Commercial Bank of California | $3.98B | Risk-based | 11.78% | 11.78% | 12.85% | 9.27% |
| Peer 25th percentile | 12.31% | 12.31% | 13.55% | 9.85% | ||
| Peer median | 13.03% | 13.03% | 13.97% | 10.51% | ||
| Peer 75th percentile | 15.11% | 15.11% | 16.09% | 10.79% | ||
| This bank's percentile | 71 | 71 | 71 | 89 |
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/1007015/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.