Citizens Bank of Kentucky, Inc: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 16.74% (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: 16.74% (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 23.49% +16.99 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 | $90.7M | 90,745 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $386.3M | 386,287 | RCOAA223 |
| Recomputed ratio | 23.49% | numerator / denominator | |
| Filed ratio | 23.49% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +16.99 pp | $65.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 23.49% +15.49 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 | $90.7M | 90,745 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $386.3M | 386,287 | RCOAA223 |
| Recomputed ratio | 23.49% | numerator / denominator | |
| Filed ratio | 23.49% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +15.49 pp | $59.8M | capital that could be lost first |
Total risk-based capital ratio 24.74% +14.74 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 | $95.6M | 95,576 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $386.3M | 386,287 | RCOAA223 |
| Recomputed ratio | 24.74% | numerator / denominator | |
| Filed ratio | 24.74% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +14.74 pp | $56.9M | capital that could be lost first |
Tier 1 leverage ratio 13.51% +8.51 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 | $90.7M | 90,745 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $671.5M | 671,527 | RCOAA224 |
| Recomputed ratio | 13.51% | numerator / denominator | |
| Filed ratio | 13.51% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +8.51 pp | $57.2M | 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 | 56,949 | 56,949 | 56,949 | 56,949 | 56,949 | 56,949 | RCOAP742 |
| Retained earnings | 49,737 | 48,644 | 47,804 | 46,805 | 46,056 | 45,198 | RCOAKW00 |
| Accumulated other comprehensive income | (16,806) | (17,113) | (15,551) | (17,754) | (20,640) | (22,113) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 89,880 | 88,480 | 89,202 | 86,000 | 82,365 | 80,034 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 865 | 1,172 | (390) | 1,831 | 4,743 | 6,216 | P859 - P840 |
| Common equity Tier 1 capital | 90,745 | 89,652 | 88,812 | 87,831 | 87,108 | 86,250 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 90,745 | 89,652 | 88,812 | 87,831 | 87,108 | 86,250 | RCOA8274 |
| Tier 2 capital | 4,831 | 4,780 | 4,749 | 4,671 | 4,657 | 4,657 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,831 | 4,780 | 4,749 | 4,671 | 4,657 | 4,657 | RCOA5310 |
| Total capital | 95,576 | 94,432 | 93,561 | 92,502 | 91,765 | 90,907 | RCOA3792 |
| Total risk-weighted assets | 386,287 | 382,111 | 379,684 | 373,252 | 372,300 | 372,242 | RCOAA223 |
| Average total assets for the leverage ratio | 671,527 | 676,379 | 692,348 | 688,836 | 680,102 | 667,791 | 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 | $23.9M | $897K | 3.75% | 0.23% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $275.3M | $57.2M | 20.79% | 14.81% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $1.9M | $928K | 50.00% | 0.24% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $130.7M | $72.6M | 55.57% | 18.79% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $2.2M | $3.3M | 150.00% | 0.86% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $213.6M | $199.5M | 93.40% | 51.61% | RC-R Part II, item 4.d, 5.d |
| All other assets | $30.4M | $26.8M | 88.04% | 6.93% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $19.8M | $19.2M | 97.07% | 4.96% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $6.0M | NA | 1.56% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $380.5M | does not tie to item 31 ($381.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $386.5M | RCONB704 |
| Less: excess allowance for credit losses | $234K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $386.3M | 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 | 23.49% | 23.49% | 24.74% | 13.51% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 23.46% | 23.46% | 24.71% | 13.25% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 23.39% | 23.39% | 24.64% | 12.83% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 23.53% | 23.53% | 24.78% | 12.75% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 23.40% | 23.40% | 24.65% | 12.81% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 23.17% | 23.17% | 24.42% | 12.92% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 23.19% | 23.19% | 24.44% | 12.80% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 23.08% | 23.08% | 24.33% | 12.81% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 22.23% | 22.23% | 23.48% | 12.92% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 22.65% | 22.65% | 23.90% | 12.80% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 22.84% | 22.84% | 24.09% | 12.66% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 22.86% | 22.86% | 24.12% | 12.14% | 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 of Kentucky, Inc (this bank) | Risk-based | 23.49% | 23.49% | 24.74% | 13.51% | |
| The Bank of Southside Virginia | $670.3M | CBLR | NA | NA | NA | 23.38% |
| TXN Bank | $669.2M | CBLR | NA | NA | NA | 9.68% |
| First State Bank of Blakely | $668.2M | Risk-based | 27.02% | 27.02% | 28.27% | 19.19% |
| Pennian Bank | $667.9M | Risk-based | 15.27% | 15.27% | 16.52% | 9.24% |
| Community State Bank | $667.5M | CBLR | NA | NA | NA | 9.62% |
| Bank of Odessa | $667.1M | Risk-based | 24.51% | 24.51% | 25.77% | 13.67% |
| Concordia Bank & Trust Company | $667.0M | CBLR | NA | NA | NA | 11.12% |
| Peer 25th percentile | 19.89% | 19.89% | 21.14% | 9.65% | ||
| Peer median | 24.51% | 24.51% | 25.77% | 11.12% | ||
| Peer 75th percentile | 25.77% | 25.77% | 27.02% | 16.43% | ||
| This bank's percentile | 33 | 33 | 33 | 57 |
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/495419/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.