Citizens Bank and Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.21% (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: 10.21% (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 16.95% +10.45 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 | $14.0M | 14,047 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $82.9M | 82,862 | RCOAA223 |
| Recomputed ratio | 16.95% | numerator / denominator | |
| Filed ratio | 16.95% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.45 pp | $8.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.95% +8.95 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 | $14.0M | 14,047 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $82.9M | 82,862 | RCOAA223 |
| Recomputed ratio | 16.95% | numerator / denominator | |
| Filed ratio | 16.95% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.95 pp | $7.4M | capital that could be lost first |
Total risk-based capital ratio 18.21% +8.21 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 | $15.1M | 15,093 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $82.9M | 82,862 | RCOAA223 |
| Recomputed ratio | 18.21% | numerator / denominator | |
| Filed ratio | 18.21% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.21 pp | $6.8M | capital that could be lost first |
Tier 1 leverage ratio 14.00% +9.00 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 | $14.0M | 14,047 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $100.3M | 100,326 | RCOAA224 |
| Recomputed ratio | 14.00% | numerator / denominator | |
| Filed ratio | 14.00% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +9.00 pp | $9.0M | 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 | 13,609 | 13,609 | 13,609 | 13,258 | 13,258 | 12,858 | RCOAP742 |
| Retained earnings | 438 | 273 | 170 | 507 | 122 | (109) | RCOAKW00 |
| Accumulated other comprehensive income | 0 | 0 | 0 | 0 | 0 | 0 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 14,047 | 13,882 | 13,779 | 13,765 | 13,380 | 12,749 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 0 | 0 | 0 | 0 | 0 | 0 | P859 - P840 |
| Common equity Tier 1 capital | 14,047 | 13,882 | 13,779 | 13,765 | 13,380 | 12,749 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 14,047 | 13,882 | 13,779 | 13,765 | 13,380 | 12,749 | RCOA8274 |
| Tier 2 capital | 1,046 | 986 | 1,012 | 1,034 | 1,043 | 963 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,046 | 986 | 1,012 | 1,034 | 1,043 | 963 | RCOA5310 |
| Total capital | 15,093 | 14,868 | 14,791 | 14,799 | 14,423 | 13,712 | RCOA3792 |
| Total risk-weighted assets | 82,862 | 77,937 | 79,935 | 81,750 | 82,559 | 76,028 | RCOAA223 |
| Average total assets for the leverage ratio | 100,326 | 112,304 | 98,055 | 98,405 | 104,221 | 112,828 | 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 | $7.2M | $117K | 1.64% | 0.14% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $11.9M | $1.1M | 9.64% | 1.37% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $400K | $80K | 20.00% | 0.10% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $14.3M | $7.7M | 54.22% | 9.26% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $3.9M | $5.9M | 150.00% | 7.00% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $52.8M | $52.8M | 100.00% | 63.04% | RC-R Part II, item 4.d, 5.d |
| All other assets | $6.1M | $5.9M | 96.29% | 7.04% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $2.8M | $2.8M | 100.00% | 3.39% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $7.3M | NA | 8.67% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $76.4M | ties to item 31 ($76.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $83.7M | RCONB704 |
| Less: excess allowance for credit losses | $835K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $82.9M | 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 | 16.95% | 16.95% | 18.21% | 14.00% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 17.81% | 17.81% | 19.08% | 12.36% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 17.24% | 17.24% | 18.50% | 14.05% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 16.84% | 16.84% | 18.10% | 13.99% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 16.21% | 16.21% | 17.47% | 12.84% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 16.77% | 16.77% | 18.04% | 11.30% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 15.62% | 15.62% | 16.89% | 11.95% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 14.92% | 14.92% | 16.18% | 13.15% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 15.29% | 15.29% | 16.56% | 12.27% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 17.08% | 17.08% | 18.35% | 11.09% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 18.33% | 18.33% | 19.60% | 12.46% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 16.52% | 16.52% | 17.78% | 12.58% | 20.70% | 20.70% | 21.86% | 12.73% |
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 Company (this bank) | Risk-based | 16.95% | 16.95% | 18.21% | 14.00% | |
| Bank of Walker County | $98.5M | CBLR | NA | NA | NA | 11.24% |
| Peoples Exchange Bank | $98.6M | CBLR | NA | NA | NA | 13.46% |
| Investors Community Bank | $98.5M | CBLR | NA | NA | NA | 11.13% |
| Superior Savings Bank | $98.8M | CBLR | NA | NA | NA | 16.30% |
| BANK419 | $98.3M | Risk-based | 13.61% | 13.61% | 14.86% | 9.27% |
| Farmers & Merchants Bank | $98.3M | CBLR | NA | NA | NA | 17.03% |
| Janesville State Bank | $98.8M | CBLR | NA | NA | NA | 11.44% |
| Silex Banking Company | $98.2M | CBLR | NA | NA | NA | 14.67% |
| Union Bank & Trust Company | $98.1M | CBLR | NA | NA | NA | 12.87% |
| Peer 25th percentile | NA | NA | NA | 11.24% | ||
| Peer median | 13.61% | 13.61% | 14.86% | 12.87% | ||
| Peer 75th percentile | NA | NA | NA | 14.67% | ||
| This bank's percentile | NA | NA | NA | 67 |
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/729945/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.