Citizens Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.37% (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: 8.37% (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 | $47.8M | 47,836 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $316.5M | 316,474 | 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 | $27.3M | 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 | $47.8M | 47,836 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $316.5M | 316,474 | 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 | $22.5M | capital that could be lost first |
Total risk-based capital ratio 16.37% +6.37 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 | $51.8M | 51,807 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $316.5M | 316,474 | RCOAA223 |
| Recomputed ratio | 16.37% | numerator / denominator | |
| Filed ratio | 16.37% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.37 pp | $20.2M | capital that could be lost first |
Tier 1 leverage ratio 13.10% +8.10 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 | $47.8M | 47,836 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $365.3M | 365,290 | RCOAA224 |
| Recomputed ratio | 13.10% | numerator / denominator | |
| Filed ratio | 13.10% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +8.10 pp | $29.6M | 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 | 7,494 | 7,494 | 7,494 | 7,494 | 7,494 | 7,494 | RCOAP742 |
| Retained earnings | 40,342 | 39,333 | 38,480 | 37,597 | 36,541 | 35,675 | RCOAKW00 |
| Accumulated other comprehensive income | (70) | (50) | (54) | (63) | (86) | (85) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 47,766 | 46,777 | 45,920 | 45,028 | 43,949 | 43,084 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 70 | 50 | 54 | 63 | 86 | 85 | P859 - P840 |
| Common equity Tier 1 capital | 47,836 | 46,827 | 45,974 | 45,091 | 44,035 | 43,169 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 47,836 | 46,827 | 45,974 | 45,091 | 44,035 | 43,169 | RCOA8274 |
| Tier 2 capital | 3,971 | 3,963 | 4,040 | 4,163 | 4,159 | 4,002 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,971 | 3,963 | 4,040 | 4,163 | 4,159 | 4,002 | RCOA5310 |
| Total capital | 51,807 | 50,790 | 50,014 | 49,254 | 48,194 | 47,171 | RCOA3792 |
| Total risk-weighted assets | 316,474 | 315,797 | 322,061 | 332,001 | 331,680 | 319,111 | RCOAA223 |
| Average total assets for the leverage ratio | 365,290 | 358,707 | 357,395 | 347,759 | 339,276 | 326,914 | 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 | $21.5M | $812K | 3.78% | 0.26% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $7.8M | $4.1M | 52.92% | 1.30% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $6.9M | $1.4M | 20.00% | 0.44% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $118.2M | $61.6M | 52.09% | 19.38% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $42.3M | $63.4M | 150.00% | 19.96% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $9.2M | $13.8M | 150.00% | 4.35% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $144.4M | $144.4M | 100.00% | 45.44% | RC-R Part II, item 4.d, 5.d |
| All other assets | $12.0M | $14.1M | 118.25% | 4.45% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $12.1M | $12.1M | 100.00% | 3.82% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.9M | NA | 0.61% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $315.8M | does not tie to item 31 ($317.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $317.7M | RCONB704 |
| Less: excess allowance for credit losses | $1.2M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $316.5M | 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% | 16.37% | 13.10% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.83% | 14.83% | 16.08% | 13.05% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.27% | 14.27% | 15.53% | 12.86% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.58% | 13.58% | 14.84% | 12.97% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.28% | 13.28% | 14.53% | 12.98% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.53% | 13.53% | 14.78% | 13.21% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.32% | 13.32% | 14.57% | 12.73% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.63% | 12.63% | 13.89% | 12.75% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.12% | 13.12% | 14.37% | 12.61% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.99% | 12.99% | 14.24% | 12.40% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.60% | 12.60% | 13.86% | 12.29% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.49% | 12.49% | 13.75% | 12.18% | 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 |
|---|---|---|---|---|---|---|
| Citizens Bank (this bank) | Risk-based | 15.12% | 15.12% | 16.37% | 13.10% | |
| Commercial Bank & Trust of PA | $357.5M | Risk-based | 26.28% | 26.28% | 26.62% | 14.74% |
| Community Bank, Lexington, Tennessee | $357.5M | Risk-based | 13.18% | 13.18% | 14.19% | 10.64% |
| The First National Bank of Gordon | $357.5M | Risk-based | 36.48% | 36.48% | 37.74% | 14.09% |
| Murphy Bank | $357.2M | CBLR | NA | NA | NA | 14.89% |
| Premier Bank | $357.7M | Risk-based | 12.40% | 12.40% | 13.40% | 8.90% |
| Flint Community Bank | $357.1M | Risk-based | 12.72% | 12.72% | 13.97% | 9.06% |
| Rivers Edge Bank | $357.1M | Risk-based | 10.33% | 10.33% | 11.58% | 8.30% |
| State Street Bank and Trust Company | $357.1M | Risk-based | 12.01% | 12.01% | 13.18% | 9.99% |
| The First National Bank of Mount Dora | $358.0M | CBLR | NA | NA | NA | 12.31% |
| The Pauls Valley National Bank | $356.6M | Risk-based | 12.63% | 12.63% | 13.77% | 9.48% |
| Peer 25th percentile | 12.30% | 12.30% | 13.34% | 9.17% | ||
| Peer median | 12.68% | 12.68% | 13.87% | 10.31% | ||
| Peer 75th percentile | 16.45% | 16.45% | 17.30% | 13.65% | ||
| This bank's percentile | 75 | 75 | 75 | 70 |
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/1001853/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.