The Citizens Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 3.61% (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: 3.61% (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 10.36% +3.86 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 | $147.9M | 147,896 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.43B | 1,427,269 | RCOAA223 |
| Recomputed ratio | 10.36% | numerator / denominator | |
| Filed ratio | 10.36% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +3.86 pp | $55.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 10.36% +2.36 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 | $147.9M | 147,896 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.43B | 1,427,269 | RCOAA223 |
| Recomputed ratio | 10.36% | numerator / denominator | |
| Filed ratio | 10.36% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +2.36 pp | $33.7M | capital that could be lost first |
Total risk-based capital ratio 11.61% +1.61 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 | $165.8M | 165,764 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.43B | 1,427,269 | RCOAA223 |
| Recomputed ratio | 11.61% | numerator / denominator | |
| Filed ratio | 11.61% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +1.61 pp | $23.0M | capital that could be lost first |
Tier 1 leverage ratio 8.87% +3.87 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 | $147.9M | 147,896 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.67B | 1,666,767 | RCOAA224 |
| Recomputed ratio | 8.87% | numerator / denominator | |
| Filed ratio | 8.87% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.87 pp | $64.6M | 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 | 61,241 | 61,241 | 61,241 | 61,241 | 61,241 | 61,241 | RCOAP742 |
| Retained earnings | 97,847 | 93,321 | 87,457 | 85,330 | 82,200 | 77,716 | RCOAKW00 |
| Accumulated other comprehensive income | (13,671) | (11,514) | (13,297) | (16,681) | (18,077) | (15,240) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 145,417 | 143,048 | 135,401 | 129,890 | 125,364 | 123,717 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,479 | 1,011 | 2,731 | 6,047 | 7,374 | 4,428 | P859 - P840 |
| Common equity Tier 1 capital | 147,896 | 144,059 | 138,132 | 135,937 | 132,738 | 128,145 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 147,896 | 144,059 | 138,132 | 135,937 | 132,738 | 128,145 | RCOA8274 |
| Tier 2 capital | 17,868 | 17,485 | 17,418 | 16,752 | 16,322 | 16,392 | RCOA5311 |
| Allowance includable in Tier 2 capital | 17,868 | 17,485 | 17,418 | 16,752 | 16,322 | 16,392 | RCOA5310 |
| Total capital | 165,764 | 161,544 | 155,550 | 152,689 | 149,060 | 144,537 | RCOA3792 |
| Total risk-weighted assets | 1,427,269 | 1,396,615 | 1,391,830 | 1,339,023 | 1,304,196 | 1,309,766 | RCOAA223 |
| Average total assets for the leverage ratio | 1,666,767 | 1,582,153 | 1,628,161 | 1,501,876 | 1,571,801 | 1,470,883 | 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 | $153.8M | $29.4M | 19.10% | 2.06% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $122.1M | $33.6M | 27.53% | 2.35% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $235.3M | $131.5M | 55.89% | 9.20% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $3.0M | $4.5M | 150.00% | 0.31% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $4.2M | $6.3M | 150.00% | 0.44% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.03B | $1.02B | 99.98% | 71.70% | RC-R Part II, item 4.d, 5.d |
| All other assets | $96.5M | $92.4M | 95.72% | 6.47% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $105.8M | $105.8M | 100.00% | 7.40% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.1M | NA | 0.07% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.43B | does not tie to item 31 ($1.43B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.43B | RCONB704 |
| Less: excess allowance for credit losses | $2.2M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.43B | 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 | 10.36% | 10.36% | 11.61% | 8.87% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 10.31% | 10.31% | 11.57% | 9.11% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 9.92% | 9.92% | 11.18% | 8.48% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 10.15% | 10.15% | 11.40% | 9.05% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 10.18% | 10.18% | 11.43% | 8.45% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 9.78% | 9.78% | 11.04% | 8.71% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 9.66% | 9.66% | 10.91% | 8.21% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 9.39% | 9.39% | 10.64% | 8.52% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 9.02% | 9.02% | 10.28% | 8.12% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 8.96% | 8.96% | 10.22% | 8.45% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 9.37% | 9.37% | 10.62% | 8.38% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 9.27% | 9.27% | 10.52% | 8.65% | 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 (this bank) | Risk-based | 10.36% | 10.36% | 11.61% | 8.87% | |
| International Finance Bank | $1.62B | Risk-based | 10.25% | 10.25% | 11.50% | 8.31% |
| The Nodaway Valley Bank | $1.62B | Risk-based | 15.26% | 15.26% | 16.30% | 11.56% |
| FFB Bank | $1.62B | Risk-based | 15.57% | 15.57% | 16.83% | 12.20% |
| The State Bank and Trust Company | $1.61B | Risk-based | 12.37% | 12.37% | 13.62% | 10.00% |
| Bluestone Bank | $1.62B | Risk-based | 13.29% | 13.29% | 14.00% | 9.52% |
| Pacific National Bank | $1.61B | Risk-based | 15.31% | 15.31% | 15.94% | 10.80% |
| Bom Bank | $1.61B | CBLR | NA | NA | NA | 10.64% |
| Waukesha State Bank | $1.62B | CBLR | NA | NA | NA | 11.51% |
| Grasshopper Bank, N.A. | $1.60B | Risk-based | 10.17% | 10.17% | 11.00% | 8.22% |
| Peer 25th percentile | 11.31% | 11.31% | 12.56% | 9.52% | ||
| Peer median | 13.29% | 13.29% | 14.00% | 10.64% | ||
| Peer 75th percentile | 15.29% | 15.29% | 16.12% | 11.51% | ||
| This bank's percentile | 29 | 29 | 29 | 22 |
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/856748/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.