Citizens Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.91% (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: 4.91% (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 11.68% +5.18 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 | $20.7M | 20,701 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $177.2M | 177,201 | RCOAA223 |
| Recomputed ratio | 11.68% | numerator / denominator | |
| Filed ratio | 11.68% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.18 pp | $9.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.68% +3.68 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 | $20.7M | 20,701 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $177.2M | 177,201 | RCOAA223 |
| Recomputed ratio | 11.68% | numerator / denominator | |
| Filed ratio | 11.68% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.68 pp | $6.5M | capital that could be lost first |
Total risk-based capital ratio 12.91% +2.91 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 | $22.9M | 22,876 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $177.2M | 177,201 | RCOAA223 |
| Recomputed ratio | 12.91% | numerator / denominator | |
| Filed ratio | 12.91% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.91 pp | $5.2M | capital that could be lost first |
Tier 1 leverage ratio 8.09% +3.09 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 | $20.7M | 20,701 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $255.8M | 255,830 | RCOAA224 |
| Recomputed ratio | 8.09% | numerator / denominator | |
| Filed ratio | 8.09% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.09 pp | $7.9M | 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 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | RCOAP742 |
| Retained earnings | 16,201 | 15,474 | 14,969 | 14,998 | 14,403 | 13,986 | RCOAKW00 |
| Accumulated other comprehensive income | (398) | (455) | (442) | (528) | (615) | (668) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 20,803 | 20,019 | 19,527 | 19,470 | 18,788 | 18,318 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (102) | (45) | (58) | 28 | 115 | 168 | P859 - P840 |
| Common equity Tier 1 capital | 20,701 | 19,974 | 19,469 | 19,498 | 18,903 | 18,486 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 20,701 | 19,974 | 19,469 | 19,498 | 18,903 | 18,486 | RCOA8274 |
| Tier 2 capital | 2,175 | 2,169 | 2,163 | 2,187 | 2,150 | 2,091 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,175 | 2,169 | 2,163 | 2,187 | 2,150 | 2,091 | RCOA5310 |
| Total capital | 22,876 | 22,143 | 21,632 | 21,685 | 21,053 | 20,577 | RCOA3792 |
| Total risk-weighted assets | 177,201 | 178,274 | 175,396 | 174,971 | 172,382 | 167,291 | RCOAA223 |
| Average total assets for the leverage ratio | 255,830 | 253,894 | 250,102 | 247,351 | 244,331 | 245,687 | 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 | $10.8M | $283K | 2.62% | 0.16% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $13.8M | $2.0M | 14.60% | 1.14% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $1.2M | $230K | 20.00% | 0.13% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $122.9M | $64.1M | 52.13% | 36.15% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.4M | $2.1M | 150.00% | 1.16% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $90.9M | $90.9M | 100.00% | 51.32% | RC-R Part II, item 4.d, 5.d |
| All other assets | $11.2M | $10.7M | 95.35% | 6.03% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $6.0M | $6.0M | 100.00% | 3.39% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $929K | NA | 0.52% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $176.3M | does not tie to item 31 ($177.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $177.2M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $177.2M | 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 | 11.68% | 11.68% | 12.91% | 8.09% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.20% | 11.20% | 12.42% | 7.87% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 11.10% | 11.10% | 12.33% | 7.78% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.14% | 11.14% | 12.39% | 7.88% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 10.97% | 10.97% | 12.21% | 7.74% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.05% | 11.05% | 12.30% | 7.52% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 10.61% | 10.61% | 11.83% | 7.18% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 10.83% | 10.83% | 12.08% | 8.12% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 11.08% | 11.08% | 12.33% | 8.47% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.16% | 11.16% | 12.41% | 8.27% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.14% | 11.14% | 12.39% | 8.12% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.58% | 11.58% | 12.83% | 8.33% | 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 | 11.68% | 11.68% | 12.91% | 8.09% | |
| The City National Bank of Taylor | $250.3M | CBLR | NA | NA | NA | 12.90% |
| Community Bank of Marshall | $250.2M | CBLR | NA | NA | NA | 10.03% |
| First National Bank in Trinidad | $250.5M | CBLR | NA | NA | NA | 10.89% |
| Anthem Bank & Trust | $250.1M | Risk-based | 47.17% | 47.17% | 48.42% | 29.90% |
| Denver Savings Bank | $250.6M | CBLR | NA | NA | NA | 10.84% |
| Quoin Financial Bank | $250.7M | Risk-based | 12.27% | 12.27% | 12.79% | 7.89% |
| First National Bank of Burleson | $250.8M | CBLR | NA | NA | NA | 12.59% |
| Bank of Alapaha | $251.0M | Risk-based | 19.50% | 19.50% | 20.76% | 10.23% |
| Auburn State Bank | $251.3M | CBLR | NA | NA | NA | 15.07% |
| Security National Bank of South Dakota | $251.5M | CBLR | NA | NA | NA | 14.12% |
| Peer 25th percentile | 15.88% | 15.88% | 16.78% | 10.38% | ||
| Peer median | 19.50% | 19.50% | 20.76% | 11.74% | ||
| Peer 75th percentile | 33.33% | 33.33% | 34.59% | 13.81% | ||
| This bank's percentile | 0 | 0 | 33 | 10 |
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/840019/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.