The Citizens Bank of Philadelphia: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.36% (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: 5.36% (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 12.38% +5.88 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 | $138.4M | 138,365 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.12B | 1,117,305 | RCOAA223 |
| Recomputed ratio | 12.38% | numerator / denominator | |
| Filed ratio | 12.38% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.88 pp | $65.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.38% +4.38 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 | $138.4M | 138,365 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.12B | 1,117,305 | RCOAA223 |
| Recomputed ratio | 12.38% | numerator / denominator | |
| Filed ratio | 12.38% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.38 pp | $49.0M | capital that could be lost first |
Total risk-based capital ratio 13.36% +3.36 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 | $149.3M | 149,293 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.12B | 1,117,305 | RCOAA223 |
| Recomputed ratio | 13.36% | numerator / denominator | |
| Filed ratio | 13.36% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.36 pp | $37.6M | capital that could be lost first |
Tier 1 leverage ratio 9.11% +4.11 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 | $138.4M | 138,365 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.52B | 1,519,170 | RCOAA224 |
| Recomputed ratio | 9.11% | numerator / denominator | |
| Filed ratio | 9.11% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.11 pp | $62.4M | 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 | 129,807 | 128,807 | 124,807 | 124,807 | 124,807 | 124,807 | RCOAP742 |
| Retained earnings | 21,608 | 18,921 | 17,281 | 15,652 | 13,782 | 12,500 | RCOAKW00 |
| Accumulated other comprehensive income | (64,561) | (67,393) | (66,976) | (68,841) | (73,713) | (72,235) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 86,854 | 80,335 | 75,112 | 71,618 | 64,876 | 65,072 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 51,511 | 54,322 | 53,884 | 55,728 | 60,580 | 59,081 | P859 - P840 |
| Common equity Tier 1 capital | 138,365 | 134,657 | 128,996 | 127,346 | 125,456 | 124,153 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 138,365 | 134,657 | 128,996 | 127,346 | 125,456 | 124,153 | RCOA8274 |
| Tier 2 capital | 10,928 | 10,435 | 9,959 | 9,395 | 8,888 | 8,478 | RCOA5311 |
| Allowance includable in Tier 2 capital | 10,928 | 10,435 | 9,959 | 9,395 | 8,888 | 8,478 | RCOA5310 |
| Total capital | 149,293 | 145,092 | 138,955 | 136,741 | 134,344 | 132,631 | RCOA3792 |
| Total risk-weighted assets | 1,117,305 | 1,082,329 | 1,064,086 | 1,053,939 | 1,045,128 | 1,035,805 | RCOAA223 |
| Average total assets for the leverage ratio | 1,519,170 | 1,501,168 | 1,526,497 | 1,534,568 | 1,521,193 | 1,521,625 | 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 | $99.7M | $3.2M | 3.24% | 0.29% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $540.4M | $120.4M | 22.28% | 10.78% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $111.0M | $0 | 0.00% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $177.0M | $89.9M | 50.80% | 8.05% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.4M | $2.0M | 150.00% | 0.18% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $715.6M | $715.3M | 99.96% | 64.02% | RC-R Part II, item 4.d, 5.d |
| All other assets | $82.8M | $82.0M | 99.10% | 7.34% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $96.5M | $96.5M | 100.00% | 8.64% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $276K | $276K | 100.00% | 0.02% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $7.6M | NA | 0.68% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.11B | ties to item 31 ($1.11B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.12B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.12B | 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 | 12.38% | 12.38% | 13.36% | 9.11% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 12.44% | 12.44% | 13.41% | 8.97% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 12.12% | 12.12% | 13.06% | 8.45% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 12.08% | 12.08% | 12.97% | 8.30% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 12.00% | 12.00% | 12.85% | 8.25% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 11.99% | 11.99% | 12.80% | 8.16% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 12.24% | 12.24% | 13.00% | 8.33% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 12.92% | 12.92% | 13.70% | 8.24% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 13.28% | 13.28% | 14.07% | 8.20% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 13.72% | 13.72% | 14.52% | 8.37% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 13.80% | 13.80% | 14.55% | 8.64% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 15.16% | 15.16% | 15.95% | 9.08% | 12.78% | 12.79% | 13.93% | 10.03% |
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 Philadelphia (this bank) | Risk-based | 12.38% | 12.38% | 13.36% | 9.11% | |
| Quill Bank | $1.56B | Risk-based | 16.51% | 16.51% | 17.79% | 14.42% |
| Main Street Bank Corp. | $1.55B | Risk-based | 11.63% | 11.63% | 12.80% | 9.25% |
| Dieterich Bank | $1.55B | Risk-based | 10.14% | 10.14% | 11.39% | 8.42% |
| Solera National Bank | $1.55B | CBLR | NA | NA | NA | 8.40% |
| Union Bank | $1.56B | Risk-based | 12.81% | 12.81% | 13.73% | 7.82% |
| Bonvenu Bank, N.A. | $1.55B | Risk-based | 13.50% | 13.50% | 14.66% | 10.04% |
| Providence Bank & Trust | $1.56B | CBLR | NA | NA | NA | 11.50% |
| First State Bank | $1.56B | Risk-based | 14.42% | 14.42% | 15.68% | 10.93% |
| City First Bank, N.A. | $1.56B | CBLR | NA | NA | NA | 13.20% |
| Peer 25th percentile | 11.93% | 11.93% | 13.03% | 8.42% | ||
| Peer median | 13.16% | 13.16% | 14.19% | 10.04% | ||
| Peer 75th percentile | 14.19% | 14.19% | 15.42% | 11.50% | ||
| This bank's percentile | 33 | 33 | 33 | 33 |
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/29636/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.