Citizens Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 3.37% (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: 3.37% (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 10.10% +3.60 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 | $33.8M | 33,797 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $334.6M | 334,606 | RCOAA223 |
| Recomputed ratio | 10.10% | numerator / denominator | |
| Filed ratio | 10.10% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +3.60 pp | $12.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 10.10% +2.10 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 | $33.8M | 33,797 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $334.6M | 334,606 | RCOAA223 |
| Recomputed ratio | 10.10% | numerator / denominator | |
| Filed ratio | 10.10% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +2.10 pp | $7.0M | capital that could be lost first |
Total risk-based capital ratio 11.37% +1.36 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 | $38.0M | 38,028 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $334.6M | 334,606 | RCOAA223 |
| Recomputed ratio | 11.37% | numerator / denominator | |
| Filed ratio | 11.37% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +1.36 pp | $4.6M | capital that could be lost first |
Tier 1 leverage ratio 6.90% +1.90 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 | $33.8M | 33,797 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $489.7M | 489,697 | RCOAA224 |
| Recomputed ratio | 6.90% | numerator / denominator | |
| Filed ratio | 6.90% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +1.90 pp | $9.3M | 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 | 23,138 | 23,138 | 23,138 | 23,138 | 23,138 | 23,138 | RCOAP742 |
| Retained earnings | 10,659 | 9,846 | 51,659 | 50,294 | 49,156 | 48,145 | RCOAKW00 |
| Accumulated other comprehensive income | (503) | (391) | 76 | (826) | (1,471) | (1,725) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 33,294 | 32,593 | 74,873 | 72,606 | 70,823 | 69,558 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 503 | 391 | (76) | 826 | 1,471 | 1,725 | P859 - P840 |
| Common equity Tier 1 capital | 33,797 | 32,984 | 74,797 | 73,432 | 72,294 | 71,283 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 33,797 | 32,984 | 74,797 | 73,432 | 72,294 | 71,283 | RCOA8274 |
| Tier 2 capital | 4,231 | 4,207 | 4,490 | 4,140 | 4,460 | 4,157 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,231 | 4,207 | 4,490 | 4,140 | 4,460 | 4,157 | RCOA5310 |
| Total capital | 38,028 | 37,191 | 79,287 | 77,572 | 76,754 | 75,440 | RCOA3792 |
| Total risk-weighted assets | 334,606 | 332,767 | 355,741 | 326,307 | 352,346 | 330,251 | RCOAA223 |
| Average total assets for the leverage ratio | 489,697 | 517,876 | 505,005 | 495,763 | 491,458 | 484,295 | 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 | $66.3M | $5.2M | 7.81% | 1.53% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $52.8M | $6.1M | 11.58% | 1.81% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $34.3M | $6.9M | 20.00% | 2.03% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $42.9M | $21.8M | 50.80% | 6.44% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $76K | $114K | 150.00% | 0.03% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $284.2M | $278.2M | 97.88% | 82.17% | RC-R Part II, item 4.d, 5.d |
| All other assets | $17.1M | $16.2M | 94.98% | 4.79% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $4.1M | $4.1M | 100.00% | 1.21% | 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 | $338.5M | ties to item 31 ($338.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $338.5M | RCONB704 |
| Less: excess allowance for credit losses | $3.9M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $334.6M | 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 | 10.10% | 10.10% | 11.37% | 6.90% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 9.91% | 9.91% | 11.18% | 6.37% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 21.03% | 21.03% | 22.29% | 14.81% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 22.50% | 22.50% | 23.77% | 14.81% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 20.52% | 20.52% | 21.78% | 14.71% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 21.58% | 21.58% | 22.84% | 14.72% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 21.79% | 21.79% | 23.05% | 14.65% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 21.86% | 21.86% | 23.12% | 14.69% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 21.77% | 21.77% | 23.03% | 14.37% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 21.15% | 21.15% | 22.40% | 14.08% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 20.81% | 20.81% | 22.07% | 13.86% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 20.53% | 20.53% | 21.78% | 13.33% | 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 | 10.10% | 10.10% | 11.37% | 6.90% | |
| Citizens State Bank | $488.2M | CBLR | NA | NA | NA | 10.02% |
| The Bank, N.A. | $488.1M | CBLR | NA | NA | NA | 10.85% |
| Black Hills Community Bank, N.A. | $489.7M | CBLR | NA | NA | NA | 12.44% |
| 1st State Bank | $490.1M | Risk-based | 14.97% | 14.97% | 16.22% | 12.27% |
| Evabank | $490.6M | CBLR | NA | NA | NA | 27.85% |
| Springfield State Bank | $486.9M | CBLR | NA | NA | NA | 14.04% |
| Century Bank & Trust | $490.7M | CBLR | NA | NA | NA | 11.79% |
| First Farmers & Merchants Bank | $486.4M | Risk-based | 14.04% | 14.04% | 14.93% | 10.09% |
| The Citizens Bank of Clovis | $491.2M | CBLR | NA | NA | NA | 11.66% |
| Oak Bank | $486.3M | Risk-based | 15.32% | 15.32% | 16.58% | 12.28% |
| Peer 25th percentile | 14.50% | 14.50% | 15.57% | 11.05% | ||
| Peer median | 14.97% | 14.97% | 16.22% | 12.03% | ||
| Peer 75th percentile | 15.14% | 15.14% | 16.40% | 12.40% | ||
| This bank's percentile | 0 | 0 | 0 | 0 |
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/744854/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.