Citizens Bank Minnesota: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.33% (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: 4.33% (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 | $55.8M | 55,824 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $478.1M | 478,050 | 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 | $24.8M | 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 | $55.8M | 55,824 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $478.1M | 478,050 | 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 | $17.6M | capital that could be lost first |
Total risk-based capital ratio 12.33% +2.33 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 | $59.0M | 58,958 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $478.1M | 478,050 | RCOAA223 |
| Recomputed ratio | 12.33% | numerator / denominator | |
| Filed ratio | 12.33% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.33 pp | $11.2M | capital that could be lost first |
Tier 1 leverage ratio 9.33% +4.33 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 | $55.8M | 55,824 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $598.4M | 598,371 | RCOAA224 |
| Recomputed ratio | 9.33% | numerator / denominator | |
| Filed ratio | 9.33% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.33 pp | $25.9M | 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 | 50,000 | 50,000 | 50,000 | 50,000 | 40,000 | 40,000 | RCOAP742 |
| Retained earnings | 9,621 | 9,009 | 7,818 | 8,067 | 17,051 | 17,198 | RCOAKW00 |
| Accumulated other comprehensive income | (5,750) | (5,183) | (5,321) | (5,902) | (7,481) | (8,552) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 53,871 | 53,826 | 52,497 | 52,165 | 49,570 | 48,646 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,953 | 1,343 | 1,438 | 1,976 | 3,511 | 4,539 | P859 - P840 |
| Common equity Tier 1 capital | 55,824 | 55,169 | 53,935 | 54,141 | 53,081 | 53,185 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 55,824 | 55,169 | 53,935 | 54,141 | 53,081 | 53,185 | RCOA8274 |
| Tier 2 capital | 3,134 | 3,142 | 3,238 | 3,159 | 3,129 | 3,037 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,134 | 3,142 | 3,238 | 3,159 | 3,129 | 3,037 | RCOA5310 |
| Total capital | 58,958 | 58,311 | 57,173 | 57,300 | 56,210 | 56,222 | RCOA3792 |
| Total risk-weighted assets | 478,050 | 472,857 | 478,861 | 476,013 | 463,463 | 457,823 | RCOAA223 |
| Average total assets for the leverage ratio | 598,371 | 587,335 | 596,083 | 592,130 | 585,821 | 575,436 | 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 | $6.2M | $538K | 8.71% | 0.11% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $164.7M | $26.9M | 16.33% | 5.63% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $10.3M | $10.3M | 100.00% | 2.15% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $143.1M | $143.1M | 100.00% | 29.93% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $261.5M | $254.2M | 97.21% | 53.17% | RC-R Part II, item 4.d, 5.d |
| All other assets | $27.7M | $27.1M | 97.76% | 5.67% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $39K | $488K | 1250.00% | 0.10% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $15.5M | $15.5M | 100.00% | 3.24% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2K | NA | 0.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $478.0M | ties to item 31 ($478.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $478.1M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $478.1M | 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% | 12.33% | 9.33% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.67% | 11.67% | 12.33% | 9.39% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 11.26% | 11.26% | 11.94% | 9.05% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.37% | 11.37% | 12.04% | 9.14% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.45% | 11.45% | 12.13% | 9.06% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.62% | 11.62% | 12.28% | 9.24% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 11.18% | 11.18% | 11.83% | 9.13% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 11.42% | 11.42% | 12.07% | 9.19% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 11.04% | 11.04% | 11.68% | 8.74% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.14% | 11.14% | 11.77% | 8.84% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 10.90% | 10.90% | 11.52% | 8.63% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.07% | 11.07% | 11.67% | 8.71% | 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 Minnesota (this bank) | Risk-based | 11.68% | 11.68% | 12.33% | 9.33% | |
| Gulf Capital Bank | $596.5M | Risk-based | 16.72% | 16.72% | 17.63% | 13.78% |
| Cattlemens Bank | $595.2M | CBLR | NA | NA | NA | 10.28% |
| Wayne County Bank | $595.1M | CBLR | NA | NA | NA | 13.58% |
| The Andover Bank | $595.1M | Risk-based | 21.74% | 21.74% | 22.31% | 9.63% |
| Unison Bank | $596.9M | CBLR | NA | NA | NA | 10.02% |
| Pineland Bank | $597.1M | CBLR | NA | NA | NA | 10.48% |
| The Falls City National Bank | $597.1M | CBLR | NA | NA | NA | 16.33% |
| First Piedmont Federal Savings and Loan Association | $597.1M | CBLR | NA | NA | NA | 29.14% |
| The First National Bank of East Texas | $594.8M | CBLR | NA | NA | NA | 9.96% |
| Regional Missouri Bank | $597.4M | CBLR | NA | NA | NA | 11.61% |
| Peer 25th percentile | 17.97% | 17.97% | 18.80% | 10.08% | ||
| Peer median | 19.23% | 19.23% | 19.97% | 11.05% | ||
| Peer 75th percentile | 20.49% | 20.49% | 21.14% | 13.73% | ||
| 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/874050/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.