Century Bank and Trust: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 16.00% (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: 16.00% (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 22.77% +16.27 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 | $71.7M | 71,665 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $314.8M | 314,754 | RCOAA223 |
| Recomputed ratio | 22.77% | numerator / denominator | |
| Filed ratio | 22.77% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +16.27 pp | $51.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 22.77% +14.77 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 | $71.7M | 71,665 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $314.8M | 314,754 | RCOAA223 |
| Recomputed ratio | 22.77% | numerator / denominator | |
| Filed ratio | 22.77% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +14.77 pp | $46.5M | capital that could be lost first |
Total risk-based capital ratio 24.00% +14.00 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 | $75.5M | 75,547 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $314.8M | 314,754 | RCOAA223 |
| Recomputed ratio | 24.00% | numerator / denominator | |
| Filed ratio | 24.00% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +14.00 pp | $44.1M | capital that could be lost first |
Tier 1 leverage ratio 14.59% +9.59 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 | $71.7M | 71,665 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $491.3M | 491,346 | RCOAA224 |
| Recomputed ratio | 14.59% | numerator / denominator | |
| Filed ratio | 14.59% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +9.59 pp | $47.1M | 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 | 22,001 | 22,001 | 22,001 | 22,001 | 22,001 | 22,001 | RCOAP742 |
| Retained earnings | 49,664 | 47,930 | 46,001 | 44,856 | 42,977 | 41,274 | RCOAKW00 |
| Accumulated other comprehensive income | (3,030) | (2,554) | (1,918) | (2,121) | (3,069) | (3,159) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 68,635 | 67,377 | 66,084 | 64,736 | 61,909 | 60,116 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,030 | 2,554 | 1,918 | 2,121 | 3,069 | 3,159 | P859 - P840 |
| Common equity Tier 1 capital | 71,665 | 69,931 | 68,002 | 66,857 | 64,978 | 63,275 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 71,665 | 69,931 | 68,002 | 66,857 | 64,978 | 63,275 | RCOA8274 |
| Tier 2 capital | 3,882 | 3,747 | 3,746 | 3,679 | 3,684 | 3,689 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,882 | 3,747 | 3,746 | 3,679 | 3,684 | 3,689 | RCOA5310 |
| Total capital | 75,547 | 73,678 | 71,748 | 70,536 | 68,662 | 66,964 | RCOA3792 |
| Total risk-weighted assets | 314,754 | 304,271 | 299,910 | 295,249 | 295,374 | 296,696 | RCOAA223 |
| Average total assets for the leverage ratio | 491,346 | 490,077 | 500,995 | 488,815 | 476,037 | 470,621 | 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 | $64.9M | $2.0M | 3.07% | 0.63% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $140.2M | $38.8M | 27.69% | 12.33% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $91.4M | $46.0M | 50.35% | 14.62% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $865K | $1.3M | 150.00% | 0.41% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $179.6M | $179.6M | 100.00% | 57.06% | RC-R Part II, item 4.d, 5.d |
| All other assets | $23.4M | $22.7M | 96.98% | 7.21% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $23.1M | $23.1M | 100.00% | 7.33% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.3M | NA | 0.41% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $313.5M | ties to item 31 ($313.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $314.8M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $314.8M | 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 | 22.77% | 22.77% | 24.00% | 14.59% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 22.98% | 22.98% | 24.21% | 14.27% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 22.67% | 22.67% | 23.92% | 13.57% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 22.64% | 22.64% | 23.89% | 13.68% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 22.00% | 22.00% | 23.25% | 13.65% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 21.33% | 21.33% | 22.57% | 13.45% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 20.26% | 20.26% | 21.48% | 13.04% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 20.20% | 20.20% | 21.42% | 12.77% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 19.26% | 19.26% | 20.47% | 12.35% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 19.01% | 19.01% | 20.17% | 12.01% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 19.37% | 19.37% | 20.56% | 11.93% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 18.93% | 18.93% | 20.08% | 11.86% | 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 |
|---|---|---|---|---|---|---|
| Century Bank and Trust (this bank) | Risk-based | 22.77% | 22.77% | 24.00% | 14.59% | |
| Jewett City Savings Bank | $493.9M | Risk-based | 17.46% | 17.46% | 18.47% | 14.41% |
| Dean Co-Operative Bank | $494.3M | Risk-based | 13.42% | 13.42% | 14.44% | 8.26% |
| Trubank | $494.6M | CBLR | NA | NA | NA | 9.23% |
| The First State Bank | $493.2M | CBLR | NA | NA | NA | 13.05% |
| River City Bank, Inc. | $494.9M | Risk-based | 14.81% | 14.81% | 15.51% | 11.72% |
| People's Bank of Seneca | $495.5M | CBLR | NA | NA | NA | 10.08% |
| American Commerce Bank, N.A. | $495.7M | Risk-based | 20.90% | 20.90% | 22.16% | 17.09% |
| Security State Bank | $492.3M | CBLR | NA | NA | NA | 11.12% |
| Fulton Savings Bank | $492.3M | Risk-based | 41.32% | 41.32% | 41.71% | 31.44% |
| Arundel Bank | $492.1M | CBLR | NA | NA | NA | 13.98% |
| Peer 25th percentile | 14.81% | 14.81% | 15.51% | 10.34% | ||
| Peer median | 17.46% | 17.46% | 18.47% | 12.39% | ||
| Peer 75th percentile | 20.90% | 20.90% | 22.16% | 14.30% | ||
| This bank's percentile | 80 | 80 | 80 | 80 |
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/694847/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.