The Citizens Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 19.51% (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: 19.51% (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 26.46% +19.96 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 | $15.9M | 15,896 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $60.1M | 60,075 | RCOAA223 |
| Recomputed ratio | 26.46% | numerator / denominator | |
| Filed ratio | 26.46% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +19.96 pp | $12.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 26.46% +18.46 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 | $15.9M | 15,896 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $60.1M | 60,075 | RCOAA223 |
| Recomputed ratio | 26.46% | numerator / denominator | |
| Filed ratio | 26.46% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +18.46 pp | $11.1M | capital that could be lost first |
Total risk-based capital ratio 27.51% +17.51 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 | $16.5M | 16,528 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $60.1M | 60,075 | RCOAA223 |
| Recomputed ratio | 27.51% | numerator / denominator | |
| Filed ratio | 27.51% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +17.51 pp | $10.5M | capital that could be lost first |
Tier 1 leverage ratio 12.22% +7.22 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 | $15.9M | 15,896 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $130.0M | 130,038 | RCOAA224 |
| Recomputed ratio | 12.22% | numerator / denominator | |
| Filed ratio | 12.22% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.22 pp | $9.4M | 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 | 550 | 550 | 550 | 550 | 550 | 550 | RCOAP742 |
| Retained earnings | 15,346 | 14,991 | 14,635 | 15,188 | 14,779 | 14,479 | RCOAKW00 |
| Accumulated other comprehensive income | (3,477) | (3,215) | (2,924) | (3,239) | (4,375) | (4,275) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 12,419 | 12,326 | 12,261 | 12,499 | 10,954 | 10,754 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,477 | 3,215 | 2,924 | 3,239 | 4,275 | 4,275 | P859 - P840 |
| Common equity Tier 1 capital | 15,896 | 15,541 | 15,185 | 15,738 | 15,229 | 15,029 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 15,896 | 15,541 | 15,185 | 15,738 | 15,229 | 15,029 | RCOA8274 |
| Tier 2 capital | 632 | 639 | 628 | 627 | 623 | 584 | RCOA5311 |
| Allowance includable in Tier 2 capital | 632 | 639 | 628 | 627 | 623 | 584 | RCOA5310 |
| Total capital | 16,528 | 16,180 | 15,813 | 16,365 | 15,852 | 15,613 | RCOA3792 |
| Total risk-weighted assets | 60,075 | 61,075 | 61,819 | 60,193 | 59,070 | 60,275 | RCOAA223 |
| Average total assets for the leverage ratio | 130,038 | 130,110 | 128,706 | 127,649 | 125,334 | 123,263 | 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 | $14.1M | $792K | 5.61% | 1.32% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $71.9M | $16.7M | 23.28% | 27.86% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $6.5M | $1.3M | 20.00% | 2.15% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $5.9M | $3.0M | 51.15% | 5.02% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $571K | $856K | 150.00% | 1.43% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $31.3M | $31.3M | 100.00% | 52.04% | RC-R Part II, item 4.d, 5.d |
| All other assets | $4.2M | $4.1M | 98.25% | 6.87% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $2.2M | $2.0M | 91.64% | 3.31% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $300 | 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 | $60.1M | ties to item 31 ($60.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $60.1M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $60.1M | 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 | 26.46% | 26.46% | 27.51% | 12.22% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 25.45% | 25.45% | 26.49% | 11.94% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 24.56% | 24.56% | 25.58% | 11.80% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 26.15% | 26.15% | 27.19% | 12.33% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 25.78% | 25.78% | 26.84% | 12.15% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 24.93% | 24.93% | 25.90% | 12.19% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 24.39% | 24.39% | 25.35% | 11.97% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 26.18% | 26.18% | 27.14% | 13.02% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 25.21% | 25.21% | 26.17% | 13.06% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 25.54% | 25.54% | 26.50% | 12.84% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 25.38% | 25.38% | 26.36% | 12.93% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 26.37% | 26.37% | 27.37% | 13.67% | 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 (this bank) | Risk-based | 26.46% | 26.46% | 27.51% | 12.22% | |
| First National Bank | $129.2M | Risk-based | 12.27% | 12.27% | 13.37% | 7.85% |
| SNB Bank, N.A. | $129.4M | CBLR | NA | NA | NA | 11.80% |
| Keysavings Bank | $129.5M | CBLR | NA | NA | NA | 9.38% |
| The Baltic State Bank | $129.6M | Risk-based | 10.52% | 10.52% | 11.59% | 7.81% |
| First State Bank | $129.7M | Risk-based | 27.80% | 27.80% | 29.07% | 11.95% |
| Minnesota Lakes Bank | $129.8M | Risk-based | 16.84% | 16.84% | 17.99% | 10.69% |
| Spiro State Bank | $129.9M | CBLR | NA | NA | NA | 17.01% |
| Concordia Bank | $130.0M | CBLR | NA | NA | NA | 11.92% |
| 1st Equity Bank | $130.0M | Risk-based | 21.22% | 21.22% | 22.48% | 16.46% |
| Community Bank of Wichita, Inc. | $128.3M | Risk-based | 10.96% | 10.96% | 12.19% | 8.64% |
| Peer 25th percentile | 11.29% | 11.29% | 12.49% | 8.82% | ||
| Peer median | 14.56% | 14.56% | 15.68% | 11.24% | ||
| Peer 75th percentile | 20.13% | 20.13% | 21.36% | 11.94% | ||
| This bank's percentile | 83 | 83 | 83 | 80 |
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/571135/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.