Chesterfield State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.48% (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: 6.48% (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 13.24% +6.74 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 | $1.8M | 1,814 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $13.7M | 13,705 | RCOAA223 |
| Recomputed ratio | 13.24% | numerator / denominator | |
| Filed ratio | 13.24% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.74 pp | $923K | capital that could be lost first |
Tier 1 risk-based capital ratio 13.24% +5.24 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 | $1.8M | 1,814 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $13.7M | 13,705 | RCOAA223 |
| Recomputed ratio | 13.24% | numerator / denominator | |
| Filed ratio | 13.24% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.24 pp | $718K | capital that could be lost first |
Total risk-based capital ratio 14.48% +4.48 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 | $2.0M | 1,985 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $13.7M | 13,705 | RCOAA223 |
| Recomputed ratio | 14.48% | numerator / denominator | |
| Filed ratio | 14.48% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.48 pp | $615K | capital that could be lost first |
Tier 1 leverage ratio 8.15% +3.15 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 | $1.8M | 1,814 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $22.2M | 22,248 | RCOAA224 |
| Recomputed ratio | 8.15% | numerator / denominator | |
| Filed ratio | 8.15% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.15 pp | $702K | 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 | 425 | 425 | 425 | 425 | 425 | 425 | RCOAP742 |
| Retained earnings | 1,389 | 1,213 | 1,125 | 1,705 | 1,664 | 1,619 | RCOAKW00 |
| Accumulated other comprehensive income | (59) | (65) | (57) | (62) | (76) | (76) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 1,755 | 1,573 | 1,493 | 2,068 | 2,013 | 1,968 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 59 | 65 | 57 | 62 | 76 | 76 | P859 - P840 |
| Common equity Tier 1 capital | 1,814 | 1,638 | 1,550 | 2,130 | 2,089 | 2,044 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 1,814 | 1,638 | 1,550 | 2,130 | 2,089 | 2,044 | RCOA8274 |
| Tier 2 capital | 171 | 181 | 187 | 179 | 203 | 200 | RCOA5311 |
| Allowance includable in Tier 2 capital | 171 | 181 | 187 | 179 | 203 | 200 | RCOA5310 |
| Total capital | 1,985 | 1,819 | 1,737 | 2,309 | 2,292 | 2,244 | RCOA3792 |
| Total risk-weighted assets | 13,705 | 14,535 | 14,910 | 15,241 | 16,369 | 16,024 | RCOAA223 |
| Average total assets for the leverage ratio | 22,248 | 22,033 | 21,903 | 22,555 | 22,738 | 23,450 | 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 | $7.3M | $1.5M | 20.00% | 10.64% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $648K | $205K | 31.67% | 1.50% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $5.9M | $3.5M | 59.00% | 25.20% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $477K | $716K | 150.00% | 5.21% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $7.2M | $7.2M | 100.00% | 52.35% | RC-R Part II, item 4.d, 5.d |
| All other assets | $407K | $407K | 100.00% | 2.97% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $293K | $293K | 100.00% | 2.13% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $500 | 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 | $13.7M | ties to item 31 ($13.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $13.7M | RCONB704 |
| Less: excess allowance for credit losses | $21K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $13.7M | 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 | 13.24% | 13.24% | 14.48% | 8.15% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 11.27% | 11.27% | 12.51% | 7.43% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 10.40% | 10.40% | 11.65% | 7.08% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 13.98% | 13.98% | 15.15% | 9.44% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 12.76% | 12.76% | 14.00% | 9.19% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 12.76% | 12.76% | 14.00% | 8.72% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 12.81% | 12.81% | 14.06% | 8.38% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | CBLR | NA | NA | NA | 8.81% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | CBLR | NA | NA | NA | 8.71% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | CBLR | NA | NA | NA | 9.05% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | CBLR | NA | NA | NA | 8.99% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | CBLR | NA | NA | NA | 9.62% | 20.70% | 20.70% | 21.86% | 12.73% |
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 |
|---|---|---|---|---|---|---|
| Chesterfield State Bank (this bank) | Risk-based | 13.24% | 13.24% | 14.48% | 8.15% | |
| National Advisors Trust Company | $21.6M | Risk-based | 294.81% | 294.81% | 294.81% | 83.70% |
| Farmers and Merchants Bank | $22.0M | CBLR | NA | NA | NA | 10.79% |
| Chilton Trust Company, N.A. | $22.4M | Risk-based | 210.37% | 210.37% | 210.37% | 73.71% |
| First Federal Savings and Loan Association | $22.4M | CBLR | NA | NA | NA | 21.82% |
| Hertford Savings Bank, SSB | $20.7M | CBLR | NA | NA | NA | 10.64% |
| Peoples Bank of Macon | $22.7M | CBLR | NA | NA | NA | 13.57% |
| Columbia Savings and Loan Association | $20.6M | Risk-based | 7.62% | 7.62% | 8.87% | 5.46% |
| Farmers and Merchants Bank | $20.5M | CBLR | NA | NA | NA | 11.30% |
| Farmers State Bank of Medora | $20.4M | Risk-based | 28.80% | 28.80% | 29.51% | 15.51% |
| Peer 25th percentile | 23.51% | 23.51% | 24.35% | 10.79% | ||
| Peer median | 119.58% | 119.58% | 119.94% | 13.57% | ||
| Peer 75th percentile | 231.48% | 231.48% | 231.48% | 21.82% | ||
| This bank's percentile | 25 | 25 | 25 | 11 |
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/767246/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.