The Citizens Bank of Cochran: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 14.26% (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: 14.26% (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 21.00% +14.50 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 | $30.2M | 30,224 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $143.9M | 143,900 | RCOAA223 |
| Recomputed ratio | 21.00% | numerator / denominator | |
| Filed ratio | 21.00% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +14.50 pp | $20.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 21.00% +13.00 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 | $30.2M | 30,224 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $143.9M | 143,900 | RCOAA223 |
| Recomputed ratio | 21.00% | numerator / denominator | |
| Filed ratio | 21.00% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +13.00 pp | $18.7M | capital that could be lost first |
Total risk-based capital ratio 22.26% +12.26 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 | $32.0M | 32,037 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $143.9M | 143,900 | RCOAA223 |
| Recomputed ratio | 22.26% | numerator / denominator | |
| Filed ratio | 22.26% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +12.26 pp | $17.6M | capital that could be lost first |
Tier 1 leverage ratio 14.76% +9.76 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 | $30.2M | 30,224 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $204.8M | 204,821 | RCOAA224 |
| Recomputed ratio | 14.76% | numerator / denominator | |
| Filed ratio | 14.76% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +9.76 pp | $20.0M | 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 | 14,702 | 14,702 | 14,702 | 14,702 | 14,702 | 14,702 | RCOAP742 |
| Retained earnings | 15,522 | 14,469 | 13,824 | 12,978 | 11,878 | 10,992 | RCOAKW00 |
| Accumulated other comprehensive income | (521) | (430) | (437) | (459) | (677) | (713) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 29,703 | 28,741 | 28,089 | 27,221 | 25,903 | 24,981 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 521 | 430 | 437 | 459 | 677 | 713 | P859 - P840 |
| Common equity Tier 1 capital | 30,224 | 29,171 | 28,526 | 27,680 | 26,580 | 25,694 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 30,224 | 29,171 | 28,526 | 27,680 | 26,580 | 25,694 | RCOA8274 |
| Tier 2 capital | 1,813 | 1,793 | 1,817 | 1,787 | 1,777 | 1,678 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,813 | 1,793 | 1,817 | 1,787 | 1,777 | 1,678 | RCOA5310 |
| Total capital | 32,037 | 30,964 | 30,343 | 29,467 | 28,357 | 27,372 | RCOA3792 |
| Total risk-weighted assets | 143,900 | 142,366 | 144,404 | 142,195 | 141,460 | 133,572 | RCOAA223 |
| Average total assets for the leverage ratio | 204,821 | 205,462 | 200,638 | 199,724 | 198,788 | 196,509 | 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 | $19.3M | $322K | 1.66% | 0.22% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $11.3M | $2.1M | 18.54% | 1.45% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $410K | $82K | 20.00% | 0.06% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $72.6M | $37.1M | 51.05% | 25.55% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $507K | $760K | 150.00% | 0.52% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $95.6M | $95.6M | 100.00% | 65.88% | RC-R Part II, item 4.d, 5.d |
| All other assets | $5.0M | $4.6M | 93.77% | 3.20% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $4.5M | $4.5M | 100.00% | 3.11% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $500 | 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 | $145.1M | ties to item 31 ($145.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $145.1M | RCONB704 |
| Less: excess allowance for credit losses | $1.2M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $143.9M | 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 | 21.00% | 21.00% | 22.26% | 14.76% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 20.49% | 20.49% | 21.75% | 14.20% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 19.75% | 19.75% | 21.01% | 14.22% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 19.47% | 19.47% | 20.72% | 13.86% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 18.79% | 18.79% | 20.05% | 13.37% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 19.24% | 19.24% | 20.49% | 13.08% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 18.32% | 18.32% | 19.58% | 12.33% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 17.68% | 17.68% | 18.93% | 12.60% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 18.15% | 18.15% | 19.40% | 12.57% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 17.76% | 17.76% | 19.01% | 12.47% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 18.44% | 18.44% | 19.70% | 11.90% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 17.54% | 17.54% | 18.80% | 12.07% | 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 |
|---|---|---|---|---|---|---|
| The Citizens Bank of Cochran (this bank) | Risk-based | 21.00% | 21.00% | 22.26% | 14.76% | |
| Minden Exchange Bank & Trust Company | $201.4M | CBLR | NA | NA | NA | 19.84% |
| Millennial Bank | $201.3M | Risk-based | 9.52% | 9.52% | 10.45% | 8.78% |
| The First National Bank of Louisburg | $201.3M | CBLR | NA | NA | NA | 10.88% |
| Iowa Falls State Bank | $201.5M | Risk-based | 12.37% | 12.37% | 13.19% | 8.64% |
| Peoplestrust Bank | $201.2M | CBLR | NA | NA | NA | 11.11% |
| State Bank & Trust of Kenmare | $201.1M | Risk-based | 16.93% | 16.93% | 17.78% | 9.25% |
| First Community Bank and Trust | $201.7M | CBLR | NA | NA | NA | 13.47% |
| Keen Bank, N.A. | $201.1M | Risk-based | 12.21% | 12.21% | 13.46% | 8.43% |
| Horizon Financial Bank | $201.0M | CBLR | NA | NA | NA | 10.78% |
| Bank of Delight | $201.0M | CBLR | NA | NA | NA | 13.39% |
| Peer 25th percentile | 11.54% | 11.54% | 12.50% | 8.89% | ||
| Peer median | 12.29% | 12.29% | 13.32% | 10.83% | ||
| Peer 75th percentile | 13.51% | 13.51% | 14.54% | 12.82% | ||
| This bank's percentile | 100 | 100 | 100 | 90 |
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/278733/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.