The Citizens Bank of Georgia: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 11.95% (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: 11.95% (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 18.76% +12.26 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 | $71.0M | 70,962 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $378.2M | 378,207 | RCOAA223 |
| Recomputed ratio | 18.76% | numerator / denominator | |
| Filed ratio | 18.76% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +12.26 pp | $46.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 18.76% +10.76 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 | $71.0M | 70,962 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $378.2M | 378,207 | RCOAA223 |
| Recomputed ratio | 18.76% | numerator / denominator | |
| Filed ratio | 18.76% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +10.76 pp | $40.7M | capital that could be lost first |
Total risk-based capital ratio 19.95% +9.95 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 | $75.5M | 75,451 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $378.2M | 378,207 | RCOAA223 |
| Recomputed ratio | 19.95% | numerator / denominator | |
| Filed ratio | 19.95% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +9.95 pp | $37.6M | capital that could be lost first |
Tier 1 leverage ratio 11.49% +6.49 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 | $71.0M | 70,962 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $617.6M | 617,584 | RCOAA224 |
| Recomputed ratio | 11.49% | numerator / denominator | |
| Filed ratio | 11.49% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.49 pp | $40.1M | 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 | 17,556 | 17,556 | 17,556 | 17,556 | 17,556 | 17,556 | RCOAP742 |
| Retained earnings | 53,406 | 50,486 | 47,719 | 47,147 | 44,419 | 42,022 | RCOAKW00 |
| Accumulated other comprehensive income | (5,489) | (4,861) | (3,772) | (4,734) | (6,107) | (7,243) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 65,473 | 63,181 | 61,503 | 59,969 | 55,868 | 52,335 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,489 | 4,861 | 3,772 | 4,734 | 6,107 | 7,243 | P859 - P840 |
| Common equity Tier 1 capital | 70,962 | 68,042 | 65,275 | 64,703 | 61,975 | 59,578 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 70,962 | 68,042 | 65,275 | 64,703 | 61,975 | 59,578 | RCOA8274 |
| Tier 2 capital | 4,489 | 4,401 | 4,358 | 4,268 | 4,168 | 4,136 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,489 | 4,401 | 4,358 | 4,268 | 4,168 | 4,136 | RCOA5310 |
| Total capital | 75,451 | 72,443 | 69,633 | 68,971 | 66,143 | 63,714 | RCOA3792 |
| Total risk-weighted assets | 378,207 | 376,094 | 374,362 | 372,268 | 356,411 | 338,605 | RCOAA223 |
| Average total assets for the leverage ratio | 617,584 | 621,261 | 621,813 | 610,124 | 590,736 | 568,443 | 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 | $28.7M | $1.3M | 4.68% | 0.36% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $242.9M | $44.1M | 18.17% | 11.67% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $92.8M | $57.9M | 62.43% | 15.32% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $641K | $962K | 150.00% | 0.25% | RC-R Part II, item 4.b, 5.b |
| Loans: all other | $232.7M | $232.7M | 100.00% | 61.54% | RC-R Part II, item 4.d, 5.d |
| All other assets | $12.4M | $11.2M | 90.03% | 2.96% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $29.9M | $29.9M | 100.00% | 7.91% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | 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 | $378.2M | ties to item 31 ($378.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $378.2M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $378.2M | 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 | 18.76% | 18.76% | 19.95% | 11.49% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 18.09% | 18.09% | 19.26% | 10.95% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 17.44% | 17.44% | 18.60% | 10.50% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 17.38% | 17.38% | 18.53% | 10.60% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 17.39% | 17.39% | 18.56% | 10.49% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 17.60% | 17.60% | 18.82% | 10.48% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 17.07% | 17.07% | 18.30% | 10.19% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 17.74% | 17.74% | 18.99% | 10.43% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 17.23% | 17.23% | 18.48% | 10.14% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 16.62% | 16.62% | 17.86% | 10.00% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 16.00% | 16.00% | 17.21% | 9.72% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 16.13% | 16.13% | 17.36% | 9.92% | 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 Georgia (this bank) | Risk-based | 18.76% | 18.76% | 19.95% | 11.49% | |
| North Shore Bank of Commerce | $598.5M | CBLR | NA | NA | NA | 8.74% |
| Guardian Bank | $597.9M | Risk-based | 17.36% | 17.36% | 18.62% | 11.55% |
| Hatboro Federal Savings | $597.8M | Risk-based | 42.39% | 42.39% | 43.38% | 24.52% |
| Grand Valley Bank | $599.4M | CBLR | NA | NA | NA | 11.47% |
| Palmetto State Bank | $597.5M | CBLR | NA | NA | NA | 14.85% |
| Regional Missouri Bank | $597.4M | CBLR | NA | NA | NA | 11.61% |
| First Piedmont Federal Savings and Loan Association | $597.1M | CBLR | NA | NA | NA | 29.14% |
| The Falls City National Bank | $597.1M | CBLR | NA | NA | NA | 16.33% |
| Pineland Bank | $597.1M | CBLR | NA | NA | NA | 10.48% |
| Unison Bank | $596.9M | CBLR | NA | NA | NA | 10.02% |
| Peer 25th percentile | 23.62% | 23.62% | 24.81% | 10.73% | ||
| Peer median | 29.88% | 29.88% | 31.00% | 11.58% | ||
| Peer 75th percentile | 36.13% | 36.13% | 37.19% | 15.96% | ||
| This bank's percentile | 50 | 50 | 50 | 40 |
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/2505451/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.