Citizens Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.59% (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: 5.59% (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 12.51% +6.01 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 | $68.2M | 68,201 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $545.3M | 545,347 | RCOAA223 |
| Recomputed ratio | 12.51% | numerator / denominator | |
| Filed ratio | 12.51% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.01 pp | $32.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.51% +4.51 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 | $68.2M | 68,201 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $545.3M | 545,347 | RCOAA223 |
| Recomputed ratio | 12.51% | numerator / denominator | |
| Filed ratio | 12.51% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.51 pp | $24.6M | capital that could be lost first |
Total risk-based capital ratio 13.59% +3.59 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 | $74.1M | 74,105 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $545.3M | 545,347 | RCOAA223 |
| Recomputed ratio | 13.59% | numerator / denominator | |
| Filed ratio | 13.59% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.59 pp | $19.6M | capital that could be lost first |
Tier 1 leverage ratio 9.78% +4.78 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 | $68.2M | 68,201 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $697.6M | 697,570 | RCOAA224 |
| Recomputed ratio | 9.78% | numerator / denominator | |
| Filed ratio | 9.78% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.78 pp | $33.3M | 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 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | RCOAP742 |
| Retained earnings | 58,201 | 57,552 | 58,683 | 57,821 | 56,605 | 55,497 | RCOAKW00 |
| Accumulated other comprehensive income | (3,227) | (4,368) | (2,438) | (3,694) | (6,416) | (6,968) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 64,974 | 63,184 | 66,245 | 64,127 | 60,189 | 58,529 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,227 | 4,368 | 2,438 | 3,694 | 6,416 | 6,968 | P859 - P840 |
| Common equity Tier 1 capital | 68,201 | 67,552 | 68,683 | 67,821 | 66,605 | 65,497 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 68,201 | 67,552 | 68,683 | 67,821 | 66,605 | 65,497 | RCOA8274 |
| Tier 2 capital | 5,904 | 5,811 | 5,941 | 5,815 | 5,870 | 5,767 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,904 | 5,811 | 5,941 | 5,815 | 5,870 | 5,767 | RCOA5310 |
| Total capital | 74,105 | 73,363 | 74,624 | 73,636 | 72,475 | 71,264 | RCOA3792 |
| Total risk-weighted assets | 545,347 | 538,269 | 539,527 | 520,087 | 533,767 | 527,554 | RCOAA223 |
| Average total assets for the leverage ratio | 697,570 | 697,487 | 700,628 | 693,897 | 659,067 | 657,098 | 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 | $22.5M | $300K | 1.33% | 0.06% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $189.0M | $69.2M | 36.62% | 12.69% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $133.9M | $76.6M | 57.19% | 14.04% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $276K | $414K | 150.00% | 0.08% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $333.5M | $333.5M | 100.00% | 61.16% | RC-R Part II, item 4.d, 5.d |
| All other assets | $21.4M | $22.3M | 103.89% | 4.09% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $43.1M | $43.1M | 100.00% | 7.90% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $700 | 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 | $545.3M | ties to item 31 ($545.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $545.3M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $545.3M | 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 | 12.51% | 12.51% | 13.59% | 9.78% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.55% | 12.55% | 13.63% | 9.69% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.73% | 12.73% | 13.83% | 9.80% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.04% | 13.04% | 14.16% | 9.77% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.48% | 12.48% | 13.58% | 10.11% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.42% | 12.42% | 13.51% | 9.97% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.58% | 12.58% | 13.69% | 9.92% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.27% | 13.27% | 14.44% | 9.91% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.16% | 13.16% | 14.31% | 9.82% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.27% | 13.27% | 14.42% | 9.73% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.11% | 13.11% | 14.26% | 9.81% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.23% | 13.23% | 14.38% | 9.85% | 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 | 12.51% | 12.51% | 13.59% | 9.78% | |
| Trupoint Bank | $690.8M | CBLR | NA | NA | NA | 10.60% |
| American Nation Bank | $691.5M | CBLR | NA | NA | NA | 10.31% |
| Premier Bank Minnesota | $691.5M | Risk-based | 12.43% | 12.43% | 13.68% | 10.02% |
| Capital Bank | $689.7M | Risk-based | 13.14% | 13.14% | 14.36% | 10.81% |
| Citizens National Bank | $691.8M | Risk-based | 17.18% | 17.18% | 18.43% | 12.73% |
| Hometown Bank | $691.9M | Risk-based | 10.75% | 10.75% | 11.99% | 8.28% |
| First State Bank of Livingston | $689.3M | CBLR | NA | NA | NA | 15.52% |
| Baker Boyer National Bank | $692.9M | Risk-based | 15.43% | 15.43% | 16.46% | 9.25% |
| Bankorion | $688.1M | CBLR | NA | NA | NA | 9.73% |
| Southwest Bank | $693.7M | CBLR | NA | NA | NA | 11.33% |
| Peer 25th percentile | 12.43% | 12.43% | 13.68% | 9.80% | ||
| Peer median | 13.14% | 13.14% | 14.36% | 10.46% | ||
| Peer 75th percentile | 15.43% | 15.43% | 16.46% | 11.20% | ||
| This bank's percentile | 40 | 40 | 20 | 30 |
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/44741/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.