Citizens Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 2.90% (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: 2.90% (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 9.69% +3.19 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 | $14.7M | 14,743 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $152.2M | 152,187 | RCOAA223 |
| Recomputed ratio | 9.69% | numerator / denominator | |
| Filed ratio | 9.69% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +3.19 pp | $4.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 9.69% +1.69 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 | $14.7M | 14,743 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $152.2M | 152,187 | RCOAA223 |
| Recomputed ratio | 9.69% | numerator / denominator | |
| Filed ratio | 9.69% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +1.69 pp | $2.6M | capital that could be lost first |
Total risk-based capital ratio 10.90% +0.90 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 | $16.6M | 16,587 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $152.2M | 152,187 | RCOAA223 |
| Recomputed ratio | 10.90% | numerator / denominator | |
| Filed ratio | 10.90% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +0.90 pp | $1.4M | capital that could be lost first |
Tier 1 leverage ratio 7.73% +2.73 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 | $14.7M | 14,743 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $190.8M | 190,789 | RCOAA224 |
| Recomputed ratio | 7.73% | numerator / denominator | |
| Filed ratio | 7.73% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +2.73 pp | $5.2M | 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 | 11,397 | 11,397 | 11,397 | 11,397 | 11,397 | 11,397 | RCOAP742 |
| Retained earnings | 3,401 | 3,562 | 3,906 | 5,585 | 6,091 | 6,121 | RCOAKW00 |
| Accumulated other comprehensive income | (7) | (6) | (2) | (4) | (17) | (28) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 14,791 | 14,953 | 15,301 | 16,978 | 17,471 | 17,490 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (48) | (73) | (101) | (123) | (133) | (146) | P859 - P840 |
| Common equity Tier 1 capital | 14,743 | 14,880 | 15,200 | 16,855 | 17,338 | 17,344 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 14,743 | 14,880 | 15,200 | 16,855 | 17,338 | 17,344 | RCOA8274 |
| Tier 2 capital | 1,844 | 1,820 | 1,791 | 1,818 | 1,790 | 1,762 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,844 | 1,820 | 1,791 | 1,818 | 1,790 | 1,762 | RCOA5310 |
| Total capital | 16,587 | 16,700 | 16,991 | 18,673 | 19,128 | 19,106 | RCOA3792 |
| Total risk-weighted assets | 152,187 | 155,203 | 150,779 | 151,878 | 151,592 | 153,860 | RCOAA223 |
| Average total assets for the leverage ratio | 190,789 | 188,542 | 185,023 | 184,683 | 188,470 | 190,065 | 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 | $6.4M | $219K | 3.42% | 0.14% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $2.0M | $664K | 33.72% | 0.44% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $70.9M | $37.7M | 53.17% | 24.75% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $99.6M | $98.7M | 99.11% | 64.84% | RC-R Part II, item 4.d, 5.d |
| All other assets | $10.4M | $10.1M | 97.14% | 6.66% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $4.2M | $4.2M | 100.00% | 2.74% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $652K | NA | 0.43% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $151.5M | ties to item 31 ($151.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $152.2M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $152.2M | 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 | 9.69% | 9.69% | 10.90% | 7.73% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 9.59% | 9.59% | 10.76% | 7.89% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 10.08% | 10.08% | 11.27% | 8.22% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.10% | 11.10% | 12.29% | 9.13% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.44% | 11.44% | 12.62% | 9.20% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.27% | 11.27% | 12.42% | 9.13% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.08% | 12.08% | 13.28% | 9.35% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 11.96% | 11.96% | 13.12% | 9.56% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 11.91% | 11.91% | 13.05% | 9.50% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.95% | 11.95% | 13.10% | 9.11% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.76% | 11.76% | 12.88% | 9.05% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 10.00% | 10.00% | 11.06% | 7.77% | 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 | 9.69% | 9.69% | 10.90% | 7.73% | |
| Citizens Savings Bank and Trust Company | $188.1M | Risk-based | 14.40% | 14.40% | 15.65% | 9.56% |
| Bank of Camilla | $188.1M | CBLR | NA | NA | NA | 20.79% |
| First State Bank | $188.0M | Risk-based | 57.45% | 57.45% | 58.71% | 14.27% |
| First Federal Savings of Middletown | $188.0M | CBLR | NA | NA | NA | 36.94% |
| Bellevue State Bank | $187.7M | CBLR | NA | NA | NA | 14.32% |
| The First National Bank in Tremont | $187.6M | CBLR | NA | NA | NA | 9.89% |
| The Bank of Beaver City | $188.6M | CBLR | NA | NA | NA | 8.67% |
| Farmers State Bank | $187.5M | Risk-based | 12.88% | 12.88% | 13.97% | 9.30% |
| Prairie Community Bank | $187.5M | Risk-based | 12.01% | 12.01% | 13.26% | 8.75% |
| Community Bank | $188.8M | CBLR | NA | NA | NA | 11.49% |
| Peer 25th percentile | 12.66% | 12.66% | 13.79% | 9.36% | ||
| Peer median | 13.64% | 13.64% | 14.81% | 10.69% | ||
| Peer 75th percentile | 25.16% | 25.16% | 26.42% | 14.30% | ||
| 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/97457/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.