The Citizens Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.58% (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: 10.58% (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 17.33% +10.83 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 | $111.9M | 111,888 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $645.5M | 645,550 | RCOAA223 |
| Recomputed ratio | 17.33% | numerator / denominator | |
| Filed ratio | 17.33% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.83 pp | $69.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.33% +9.33 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 | $111.9M | 111,888 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $645.5M | 645,550 | RCOAA223 |
| Recomputed ratio | 17.33% | numerator / denominator | |
| Filed ratio | 17.33% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.33 pp | $60.2M | capital that could be lost first |
Total risk-based capital ratio 18.58% +8.58 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 | $120.0M | 119,963 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $645.5M | 645,550 | RCOAA223 |
| Recomputed ratio | 18.58% | numerator / denominator | |
| Filed ratio | 18.58% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.58 pp | $55.4M | capital that could be lost first |
Tier 1 leverage ratio 9.91% +4.91 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 | $111.9M | 111,888 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.13B | 1,129,219 | RCOAA224 |
| Recomputed ratio | 9.91% | numerator / denominator | |
| Filed ratio | 9.91% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.91 pp | $55.4M | 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 | 40,999 | 40,999 | 40,999 | 40,999 | 40,999 | 40,999 | RCOAP742 |
| Retained earnings | 89,756 | 86,029 | 82,719 | 81,562 | 78,267 | 75,380 | RCOAKW00 |
| Accumulated other comprehensive income | (8,626) | (7,474) | (6,216) | (6,820) | (9,822) | (9,710) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 122,129 | 119,554 | 117,502 | 115,741 | 109,444 | 106,669 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (10,241) | (10,786) | (12,318) | (10,163) | (7,338) | (8,110) | P859 - P840 |
| Common equity Tier 1 capital | 111,888 | 108,768 | 105,184 | 105,578 | 102,106 | 98,559 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 111,888 | 108,768 | 105,184 | 105,578 | 102,106 | 98,559 | RCOA8274 |
| Tier 2 capital | 8,075 | 8,019 | 8,089 | 7,573 | 7,617 | 7,297 | RCOA5311 |
| Allowance includable in Tier 2 capital | 8,075 | 8,019 | 8,089 | 7,573 | 7,617 | 7,297 | RCOA5310 |
| Total capital | 119,963 | 116,787 | 113,273 | 113,151 | 109,723 | 105,856 | RCOA3792 |
| Total risk-weighted assets | 645,550 | 641,203 | 649,494 | 605,447 | 615,673 | 594,885 | RCOAA223 |
| Average total assets for the leverage ratio | 1,129,219 | 1,119,728 | 1,082,327 | 1,020,376 | 1,011,774 | 1,025,231 | 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 | $169.7M | $3.4M | 1.98% | 0.52% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $282.0M | $53.5M | 18.96% | 8.28% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $268.2M | $134.6M | 50.18% | 20.83% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $57K | $86K | 150.00% | 0.01% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $368.6M | $364.4M | 98.85% | 56.41% | RC-R Part II, item 4.d, 5.d |
| All other assets | $49.0M | $52.0M | 106.13% | 8.04% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $37.8M | $37.8M | 100.00% | 5.85% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $389K | NA | 0.06% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $645.6M | ties to item 31 ($645.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $646.0M | RCONB704 |
| Less: excess allowance for credit losses | $467K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $645.5M | 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 | 17.33% | 17.33% | 18.58% | 9.91% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 16.96% | 16.96% | 18.21% | 9.71% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 16.19% | 16.19% | 17.44% | 9.72% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 17.44% | 17.44% | 18.69% | 10.35% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 16.58% | 16.58% | 17.82% | 10.09% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 16.57% | 16.57% | 17.79% | 9.61% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 15.80% | 15.80% | 16.94% | 9.53% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 16.00% | 16.00% | 17.17% | 9.84% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 15.69% | 15.69% | 16.88% | 9.86% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 15.98% | 15.98% | 17.23% | 9.63% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 14.89% | 14.89% | 16.11% | 9.37% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 15.00% | 15.00% | 16.25% | 8.91% | 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 | 17.33% | 17.33% | 18.58% | 9.91% | |
| Security State Bank | $1.14B | CBLR | NA | NA | NA | 10.74% |
| First National Bank | $1.14B | Risk-based | 13.04% | 13.04% | 13.76% | 8.84% |
| The Farmers Bank, Frankfort, Indiana | $1.14B | CBLR | NA | NA | NA | 9.97% |
| The Bank of Fayette County | $1.14B | CBLR | NA | NA | NA | 9.59% |
| Hilltop National Bank | $1.14B | CBLR | NA | NA | NA | 11.95% |
| First Arkansas Bank and Trust | $1.14B | CBLR | NA | NA | NA | 10.74% |
| First State Bank Nebraska | $1.13B | Risk-based | 11.56% | 11.56% | 12.55% | 9.00% |
| Bank of Commerce | $1.13B | CBLR | NA | NA | NA | 12.85% |
| Bayfirst National Bank | $1.13B | Risk-based | 11.47% | 11.47% | 12.77% | 8.30% |
| Trustar Bank | $1.14B | Risk-based | 11.34% | 11.34% | 12.44% | 9.38% |
| Peer 25th percentile | 11.43% | 11.43% | 12.53% | 9.10% | ||
| Peer median | 11.51% | 11.51% | 12.66% | 9.78% | ||
| Peer 75th percentile | 11.93% | 11.93% | 13.02% | 10.74% | ||
| This bank's percentile | 100 | 100 | 100 | 50 |
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/898627/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.