Citizens Bank and Trust: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.71% (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: 5.71% (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 12.65% +6.15 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 | $122.9M | 122,925 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $971.6M | 971,644 | RCOAA223 |
| Recomputed ratio | 12.65% | numerator / denominator | |
| Filed ratio | 12.65% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.15 pp | $59.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.65% +4.65 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 | $122.9M | 122,925 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $971.6M | 971,644 | RCOAA223 |
| Recomputed ratio | 12.65% | numerator / denominator | |
| Filed ratio | 12.65% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.65 pp | $45.2M | capital that could be lost first |
Total risk-based capital ratio 13.71% +3.71 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 | $133.2M | 133,171 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $971.6M | 971,644 | RCOAA223 |
| Recomputed ratio | 13.71% | numerator / denominator | |
| Filed ratio | 13.71% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.71 pp | $36.0M | capital that could be lost first |
Tier 1 leverage ratio 8.04% +3.04 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 | $122.9M | 122,925 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.53B | 1,529,818 | RCOAA224 |
| Recomputed ratio | 8.04% | numerator / denominator | |
| Filed ratio | 8.04% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.04 pp | $46.4M | 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 | 63,982 | 63,982 | 63,982 | 63,982 | 63,982 | 63,982 | RCOAP742 |
| Retained earnings | 59,062 | 55,569 | 52,080 | 50,826 | 48,411 | 46,507 | RCOAKW00 |
| Accumulated other comprehensive income | (62,283) | (61,788) | (60,614) | (64,648) | (70,771) | (74,640) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 60,761 | 57,763 | 55,448 | 50,160 | 41,622 | 35,849 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 62,164 | 61,788 | 60,614 | 64,648 | 70,771 | 74,640 | P859 - P840 |
| Common equity Tier 1 capital | 122,925 | 119,551 | 116,062 | 114,808 | 112,393 | 110,489 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 122,925 | 119,551 | 116,062 | 114,808 | 112,393 | 110,489 | RCOA8274 |
| Tier 2 capital | 10,246 | 9,995 | 11,015 | 9,760 | 9,585 | 8,737 | RCOA5311 |
| Allowance includable in Tier 2 capital | 10,246 | 9,995 | 11,015 | 9,760 | 9,585 | 8,737 | RCOA5310 |
| Total capital | 133,171 | 129,546 | 127,077 | 124,568 | 121,978 | 119,226 | RCOA3792 |
| Total risk-weighted assets | 971,644 | 956,046 | 953,617 | 940,060 | 945,228 | 905,143 | RCOAA223 |
| Average total assets for the leverage ratio | 1,529,818 | 1,517,867 | 1,504,113 | 1,499,048 | 1,469,852 | 1,443,667 | 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 | $58.6M | $26K | 0.04% | 0.00% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $558.6M | $112.1M | 20.07% | 11.54% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $288.1M | $192.6M | 66.86% | 19.82% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $3.0M | $3.0M | 100.00% | 0.31% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $593.0M | $593.0M | 100.00% | 61.03% | RC-R Part II, item 4.d, 5.d |
| All other assets | $45.1M | $42.9M | 95.29% | 4.42% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $43.2M | $22.4M | 51.81% | 2.30% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $5.6M | NA | 0.57% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $966.1M | ties to item 31 ($966.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $971.6M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $971.6M | 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 | 12.65% | 12.65% | 13.71% | 8.04% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 12.50% | 12.50% | 13.55% | 7.88% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 12.17% | 12.17% | 13.33% | 7.72% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 12.21% | 12.21% | 13.25% | 7.66% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 11.89% | 11.89% | 12.90% | 7.65% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 12.21% | 12.21% | 13.17% | 7.65% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 12.08% | 12.08% | 13.02% | 7.51% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 12.00% | 12.00% | 12.93% | 7.44% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 11.96% | 11.96% | 12.88% | 7.39% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 12.24% | 12.24% | 13.14% | 7.34% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.05% | 12.05% | 12.98% | 7.33% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 12.45% | 12.45% | 13.40% | 7.25% | 12.78% | 12.79% | 13.93% | 10.03% |
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 and Trust (this bank) | Risk-based | 12.65% | 12.65% | 13.71% | 8.04% | |
| United Bank | $1.48B | Risk-based | 20.70% | 20.70% | 21.86% | 15.79% |
| Union County Savings Bank | $1.48B | Risk-based | 15.54% | 15.54% | 15.79% | 7.71% |
| American Heritage Bank | $1.48B | Risk-based | 23.48% | 23.48% | 24.73% | 9.57% |
| Sovereign Bank | $1.47B | CBLR | NA | NA | NA | 10.29% |
| Pathfinder Bank | $1.49B | Risk-based | 13.36% | 13.36% | 14.62% | 9.64% |
| Central National Bank | $1.47B | Risk-based | 12.55% | 12.55% | 13.80% | 9.94% |
| North American Banking Company | $1.47B | Risk-based | 14.63% | 14.63% | 15.67% | 8.91% |
| West Gate Bank | $1.47B | CBLR | NA | NA | NA | 10.38% |
| The Dart Bank | $1.47B | Risk-based | 11.15% | 11.15% | 12.40% | 8.65% |
| Saco & Biddeford Savings Institution | $1.47B | CBLR | NA | NA | NA | 10.02% |
| Peer 25th percentile | 12.95% | 12.95% | 14.21% | 9.08% | ||
| Peer median | 14.63% | 14.63% | 15.67% | 9.79% | ||
| Peer 75th percentile | 18.12% | 18.12% | 18.83% | 10.22% | ||
| This bank's percentile | 29 | 29 | 14 | 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/701839/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.