Citizens Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 15.43% (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: 15.43% (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 22.17% +15.67 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 | $113.5M | 113,455 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $511.6M | 511,639 | RCOAA223 |
| Recomputed ratio | 22.17% | numerator / denominator | |
| Filed ratio | 22.17% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +15.67 pp | $80.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 22.17% +14.17 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 | $113.5M | 113,455 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $511.6M | 511,639 | RCOAA223 |
| Recomputed ratio | 22.17% | numerator / denominator | |
| Filed ratio | 22.17% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +14.17 pp | $72.5M | capital that could be lost first |
Total risk-based capital ratio 23.43% +13.43 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 | $119.9M | 119,859 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $511.6M | 511,639 | RCOAA223 |
| Recomputed ratio | 23.43% | numerator / denominator | |
| Filed ratio | 23.43% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +13.43 pp | $68.7M | capital that could be lost first |
Tier 1 leverage ratio 13.88% +8.88 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 | $113.5M | 113,455 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $817.6M | 817,637 | RCOAA224 |
| Recomputed ratio | 13.88% | numerator / denominator | |
| Filed ratio | 13.88% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +8.88 pp | $72.6M | 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 | 55,793 | 55,793 | 55,793 | 55,793 | 55,793 | 55,793 | RCOAP742 |
| Retained earnings | 57,662 | 57,552 | 56,511 | 56,699 | 56,292 | 55,711 | RCOAKW00 |
| Accumulated other comprehensive income | (26,304) | (26,608) | (24,780) | (26,198) | (31,925) | (32,325) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 87,151 | 86,737 | 87,524 | 86,294 | 80,160 | 79,179 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 26,304 | 26,608 | 24,780 | 26,198 | 31,925 | 32,325 | P859 - P840 |
| Common equity Tier 1 capital | 113,455 | 113,345 | 112,304 | 112,492 | 112,085 | 111,504 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 113,455 | 113,345 | 112,304 | 112,492 | 112,085 | 111,504 | RCOA8274 |
| Tier 2 capital | 6,404 | 6,133 | 6,210 | 6,180 | 6,174 | 6,187 | RCOA5311 |
| Allowance includable in Tier 2 capital | 6,404 | 6,133 | 6,210 | 6,180 | 6,174 | 6,187 | RCOA5310 |
| Total capital | 119,859 | 119,478 | 118,514 | 118,672 | 118,259 | 117,691 | RCOA3792 |
| Total risk-weighted assets | 511,639 | 490,355 | 496,525 | 494,276 | 493,913 | 501,892 | RCOAA223 |
| Average total assets for the leverage ratio | 817,637 | 820,625 | 852,427 | 838,972 | 812,941 | 803,468 | 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 | $74.8M | $2.2M | 2.89% | 0.42% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $343.8M | $56.9M | 16.55% | 11.11% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $42.7M | $19.8M | 46.38% | 3.86% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $54.1M | $44.9M | 82.99% | 8.77% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $150K | $225K | 150.00% | 0.04% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $335.4M | $332.1M | 99.04% | 64.83% | RC-R Part II, item 4.d, 5.d |
| All other assets | $52.5M | $51.1M | 97.36% | 9.98% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $603K | $603K | 100.00% | 0.12% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $4.5M | NA | 0.87% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $507.8M | ties to item 31 ($507.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $512.3M | RCONB704 |
| Less: excess allowance for credit losses | $671K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $511.6M | 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 | 22.17% | 22.17% | 23.43% | 13.88% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 23.11% | 23.11% | 24.37% | 13.81% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 22.62% | 22.62% | 23.87% | 13.17% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 22.76% | 22.76% | 24.01% | 13.41% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 22.69% | 22.69% | 23.94% | 13.79% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 22.22% | 22.22% | 23.45% | 13.88% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 21.89% | 21.89% | 23.10% | 13.23% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 21.91% | 21.91% | 23.14% | 12.22% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 21.01% | 21.01% | 22.17% | 11.39% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 20.30% | 20.30% | 21.43% | 10.66% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 19.89% | 19.89% | 20.97% | 10.54% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 19.64% | 19.64% | 20.70% | 10.48% | 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 | 22.17% | 22.17% | 23.43% | 13.88% | |
| The Bank of New Glarus | $823.2M | Risk-based | 11.08% | 11.08% | 12.31% | 9.54% |
| Endeavor Bank | $822.7M | Risk-based | 11.76% | 11.76% | 13.02% | 11.81% |
| Oregon Pacific Banking Co. dba Oregon Pacific Bank | $825.4M | Risk-based | 14.42% | 14.42% | 15.67% | 11.18% |
| Macon Bank and Trust Company | $820.5M | CBLR | NA | NA | NA | 9.91% |
| Premier Bank | $826.5M | CBLR | NA | NA | NA | 9.55% |
| Community Federal Savings Bank | $827.0M | Risk-based | 19.14% | 19.14% | 19.98% | 9.94% |
| Cibm Bank | $819.7M | Risk-based | 12.29% | 12.29% | 13.54% | 9.91% |
| Plains State Bank | $828.4M | CBLR | NA | NA | NA | 16.47% |
| Wilson & Muir Bank & Trust Company | $818.4M | Risk-based | 13.94% | 13.94% | 14.88% | 9.43% |
| Peer 25th percentile | 11.89% | 11.89% | 13.15% | 9.55% | ||
| Peer median | 13.11% | 13.11% | 14.21% | 9.91% | ||
| Peer 75th percentile | 14.30% | 14.30% | 15.48% | 11.18% | ||
| This bank's percentile | 100 | 100 | 100 | 89 |
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/98463/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.