The Citizens Bank of Swainsboro: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 12.18% (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: 12.18% (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 18.92% +12.42 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 | $51.6M | 51,554 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $272.5M | 272,521 | RCOAA223 |
| Recomputed ratio | 18.92% | numerator / denominator | |
| Filed ratio | 18.92% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +12.42 pp | $33.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 18.92% +10.92 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 | $51.6M | 51,554 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $272.5M | 272,521 | RCOAA223 |
| Recomputed ratio | 18.92% | numerator / denominator | |
| Filed ratio | 18.92% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +10.92 pp | $29.8M | capital that could be lost first |
Total risk-based capital ratio 20.18% +10.18 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 | $55.0M | 54,993 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $272.5M | 272,521 | RCOAA223 |
| Recomputed ratio | 20.18% | numerator / denominator | |
| Filed ratio | 20.18% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +10.18 pp | $27.7M | capital that could be lost first |
Tier 1 leverage ratio 12.29% +7.29 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 | $51.6M | 51,554 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $419.5M | 419,476 | RCOAA224 |
| Recomputed ratio | 12.29% | numerator / denominator | |
| Filed ratio | 12.29% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.29 pp | $30.6M | 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 | 11,325 | 11,302 | 11,278 | 11,248 | 11,218 | 11,206 | RCOAP742 |
| Retained earnings | 40,229 | 38,244 | 37,797 | 35,768 | 33,854 | 31,868 | RCOAKW00 |
| Accumulated other comprehensive income | (840) | (646) | (310) | (370) | (965) | (802) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 50,714 | 48,900 | 48,765 | 46,646 | 44,107 | 42,272 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 840 | 646 | 310 | 370 | 965 | 802 | P859 - P840 |
| Common equity Tier 1 capital | 51,554 | 49,546 | 49,075 | 47,016 | 45,072 | 43,074 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 51,554 | 49,546 | 49,075 | 47,016 | 45,072 | 43,074 | RCOA8274 |
| Tier 2 capital | 3,439 | 3,377 | 3,315 | 3,299 | 3,247 | 3,168 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,439 | 3,377 | 3,315 | 3,299 | 3,247 | 3,168 | RCOA5310 |
| Total capital | 54,993 | 52,923 | 52,390 | 50,315 | 48,319 | 46,242 | RCOA3792 |
| Total risk-weighted assets | 272,521 | 267,689 | 262,820 | 261,613 | 257,468 | 251,232 | RCOAA223 |
| Average total assets for the leverage ratio | 419,476 | 410,342 | 408,786 | 401,282 | 393,878 | 386,778 | 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 | $58.0M | $470K | 0.81% | 0.17% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $54.2M | $12.3M | 22.59% | 4.45% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $108.2M | $54.2M | 50.05% | 19.69% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.0M | $1.5M | 150.00% | 0.56% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $189.8M | $189.8M | 100.00% | 68.99% | RC-R Part II, item 4.d, 5.d |
| All other assets | $15.6M | $15.4M | 98.56% | 5.60% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $913K | $913K | 100.00% | 0.33% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $556K | NA | 0.20% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $274.5M | ties to item 31 ($274.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $275.1M | RCONB704 |
| Less: excess allowance for credit losses | $2.6M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $272.5M | 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 | 18.92% | 18.92% | 20.18% | 12.29% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 18.51% | 18.51% | 19.77% | 12.07% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 18.67% | 18.67% | 19.93% | 12.01% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 17.97% | 17.97% | 19.23% | 11.72% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 17.51% | 17.51% | 18.77% | 11.44% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 17.15% | 17.15% | 18.41% | 11.14% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 17.63% | 17.63% | 18.89% | 11.48% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 17.30% | 17.30% | 18.57% | 11.60% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 16.60% | 16.60% | 17.86% | 11.47% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 16.75% | 16.75% | 18.01% | 11.32% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 16.61% | 16.61% | 17.87% | 11.29% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.71% | 15.71% | 16.97% | 10.98% | 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 Swainsboro (this bank) | Risk-based | 18.92% | 18.92% | 20.18% | 12.29% | |
| Pacific West Bank | $420.7M | CBLR | NA | NA | NA | 9.14% |
| Cumberland Security Bank, Inc. | $420.1M | Risk-based | 17.65% | 17.65% | 18.92% | 14.14% |
| The Bank of Star Valley | $420.0M | Risk-based | 17.57% | 17.57% | 18.79% | 10.81% |
| F&M Bank | $419.9M | CBLR | NA | NA | NA | 14.93% |
| The First National Bank of Allendale | $421.2M | CBLR | NA | NA | NA | 9.80% |
| Haddon Savings Bank | $421.4M | Risk-based | 12.44% | 12.44% | 12.99% | 8.28% |
| First National Bank of Brookfield | $419.6M | CBLR | NA | NA | NA | 13.04% |
| Bank of Franklin County | $419.4M | CBLR | NA | NA | NA | 9.53% |
| Kentland Bank | $419.4M | CBLR | NA | NA | NA | 12.54% |
| Central State Bank | $419.3M | Risk-based | 14.42% | 14.42% | 15.68% | 10.27% |
| Peer 25th percentile | 13.93% | 13.93% | 15.00% | 9.60% | ||
| Peer median | 16.00% | 16.00% | 17.23% | 10.54% | ||
| Peer 75th percentile | 17.59% | 17.59% | 18.82% | 12.92% | ||
| This bank's percentile | 100 | 100 | 100 | 60 |
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/268136/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.