Ciera Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.62% (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: 6.62% (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 13.36% +6.86 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 | $110.2M | 110,197 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $824.9M | 824,913 | RCOAA223 |
| Recomputed ratio | 13.36% | numerator / denominator | |
| Filed ratio | 13.36% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.86 pp | $56.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.36% +5.36 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 | $110.2M | 110,197 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $824.9M | 824,913 | RCOAA223 |
| Recomputed ratio | 13.36% | numerator / denominator | |
| Filed ratio | 13.36% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.36 pp | $44.2M | capital that could be lost first |
Total risk-based capital ratio 14.62% +4.62 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 | $120.6M | 120,562 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $824.9M | 824,913 | RCOAA223 |
| Recomputed ratio | 14.62% | numerator / denominator | |
| Filed ratio | 14.62% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.62 pp | $38.1M | capital that could be lost first |
Tier 1 leverage ratio 11.13% +6.13 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 | $110.2M | 110,197 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $990.0M | 989,998 | RCOAA224 |
| Recomputed ratio | 11.13% | numerator / denominator | |
| Filed ratio | 11.13% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.13 pp | $60.7M | 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 | 24,094 | 24,094 | 24,094 | 24,094 | 24,094 | 24,094 | RCOAP742 |
| Retained earnings | 92,081 | 91,423 | 89,397 | 87,733 | 88,309 | 84,166 | RCOAKW00 |
| Accumulated other comprehensive income | (5,237) | (6,489) | (5,222) | (6,591) | (8,736) | (7,631) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 110,938 | 109,028 | 108,269 | 105,236 | 103,667 | 100,629 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (741) | 511 | (756) | 613 | 2,758 | 1,653 | P859 - P840 |
| Common equity Tier 1 capital | 110,197 | 109,539 | 107,513 | 105,849 | 106,425 | 102,282 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 110,197 | 109,539 | 107,513 | 105,849 | 106,425 | 102,282 | RCOA8274 |
| Tier 2 capital | 10,365 | 9,801 | 9,776 | 9,748 | 9,447 | 8,999 | RCOA5311 |
| Allowance includable in Tier 2 capital | 10,365 | 9,801 | 9,776 | 9,748 | 9,447 | 8,999 | RCOA5310 |
| Total capital | 120,562 | 119,340 | 117,289 | 115,597 | 115,872 | 111,281 | RCOA3792 |
| Total risk-weighted assets | 824,913 | 780,588 | 778,167 | 775,742 | 752,217 | 716,800 | RCOAA223 |
| Average total assets for the leverage ratio | 989,998 | 950,667 | 951,700 | 934,049 | 926,442 | 915,692 | 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 | $139.7M | $3.3M | 2.37% | 0.40% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $60.3M | $13.9M | 22.99% | 1.67% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $103.5M | $58.7M | 56.71% | 7.08% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $4.0M | $6.0M | 150.00% | 0.72% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $8.0M | $12.0M | 150.00% | 1.45% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $648.1M | $641.3M | 98.94% | 77.33% | RC-R Part II, item 4.d, 5.d |
| All other assets | $40.9M | $39.7M | 97.16% | 4.79% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $55.6M | $54.4M | 97.88% | 6.56% | 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 | $829.3M | ties to item 31 ($829.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $829.3M | RCONB704 |
| Less: excess allowance for credit losses | $4.4M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $824.9M | 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 | 13.36% | 13.36% | 14.62% | 11.13% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.03% | 14.03% | 15.29% | 11.52% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.82% | 13.82% | 15.07% | 11.30% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.64% | 13.64% | 14.90% | 11.33% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.15% | 14.15% | 15.40% | 11.49% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.27% | 14.27% | 15.52% | 11.17% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.98% | 13.98% | 15.24% | 10.79% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.66% | 13.66% | 14.92% | 10.65% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.65% | 13.65% | 14.91% | 10.26% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.74% | 13.74% | 15.00% | 10.15% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.62% | 13.62% | 14.88% | 9.95% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.43% | 13.43% | 14.69% | 9.74% | 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 |
|---|---|---|---|---|---|---|
| Ciera Bank (this bank) | Risk-based | 13.36% | 13.36% | 14.62% | 11.13% | |
| Peoples State Bank | $993.0M | Risk-based | 16.02% | 16.02% | 17.27% | 11.54% |
| First Federal Bank of Kansas City | $992.5M | CBLR | NA | NA | NA | 11.32% |
| First Federal Community Bank, N.A. | $994.6M | Risk-based | 12.74% | 12.74% | 13.82% | 9.40% |
| The Bank of Old Monroe | $994.6M | CBLR | NA | NA | NA | 10.55% |
| Tennessee State Bank | $990.8M | Risk-based | 12.63% | 12.63% | 13.85% | 9.31% |
| Hometown Bank, N.A. | $990.4M | Risk-based | 14.29% | 14.29% | 15.23% | 11.33% |
| The Farmers National Bank of Danville | $989.8M | Risk-based | 13.52% | 13.52% | 14.78% | 10.58% |
| First National Bank of Michigan | $988.9M | Risk-based | 10.96% | 10.96% | 12.21% | 9.54% |
| HCN Bank | $998.4M | CBLR | NA | NA | NA | 11.70% |
| Farmers and Merchants Bank | $998.8M | Risk-based | 25.46% | 25.46% | 26.72% | 15.25% |
| Peer 25th percentile | 12.68% | 12.68% | 13.84% | 9.79% | ||
| Peer median | 13.52% | 13.52% | 14.78% | 10.95% | ||
| Peer 75th percentile | 15.15% | 15.15% | 16.25% | 11.49% | ||
| This bank's percentile | 43 | 43 | 43 | 50 |
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/327855/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.