The Citizens Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.63% (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: 10.63% (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 17.62% +11.12 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 | $76.3M | 76,261 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $432.8M | 432,807 | RCOAA223 |
| Recomputed ratio | 17.62% | numerator / denominator | |
| Filed ratio | 17.62% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.12 pp | $48.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.62% +9.62 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 | $76.3M | 76,261 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $432.8M | 432,807 | RCOAA223 |
| Recomputed ratio | 17.62% | numerator / denominator | |
| Filed ratio | 17.62% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.62 pp | $41.6M | capital that could be lost first |
Total risk-based capital ratio 18.63% +8.63 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 | $80.6M | 80,623 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $432.8M | 432,807 | RCOAA223 |
| Recomputed ratio | 18.63% | numerator / denominator | |
| Filed ratio | 18.63% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.63 pp | $37.3M | 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 | $76.3M | 76,261 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $837.5M | 837,503 | 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 | $34.4M | 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 | 21,269 | 21,269 | 21,269 | 20,335 | 20,335 | 20,335 | RCOAP742 |
| Retained earnings | 54,992 | 54,464 | 54,895 | 55,047 | 54,806 | 54,708 | RCOAKW00 |
| Accumulated other comprehensive income | (35,485) | (33,859) | (31,769) | (33,426) | (37,457) | (39,453) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 40,776 | 41,874 | 44,395 | 41,956 | 37,684 | 35,590 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 35,485 | 33,859 | 31,769 | 33,426 | 37,457 | 39,453 | P859 - P840 |
| Common equity Tier 1 capital | 76,261 | 75,733 | 76,164 | 75,382 | 75,141 | 75,043 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 76,261 | 75,733 | 76,164 | 75,382 | 75,141 | 75,043 | RCOA8274 |
| Tier 2 capital | 4,362 | 4,382 | 4,554 | 4,580 | 4,405 | 4,381 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,362 | 4,382 | 4,554 | 4,580 | 4,405 | 4,381 | RCOA5310 |
| Total capital | 80,623 | 80,115 | 80,718 | 79,962 | 79,546 | 79,424 | RCOA3792 |
| Total risk-weighted assets | 432,807 | 435,659 | 410,499 | 419,015 | 419,044 | 414,335 | RCOAA223 |
| Average total assets for the leverage ratio | 837,503 | 811,154 | 813,345 | 817,785 | 818,068 | 824,952 | 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 | $27.6M | $1.4M | 4.95% | 0.32% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $445.4M | $66.3M | 14.89% | 15.33% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $37.7M | $37.7M | 100.00% | 8.70% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $124.9M | $63.0M | 50.44% | 14.56% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $2.8M | $4.1M | 150.00% | 0.96% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $51K | $76K | 150.00% | 0.02% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $186.8M | $186.8M | 100.00% | 43.15% | RC-R Part II, item 4.d, 5.d |
| All other assets | $34.7M | $33.3M | 95.97% | 7.70% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $34.7M | $34.3M | 98.80% | 7.93% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $5.8M | NA | 1.35% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $427.0M | ties to item 31 ($427.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $432.8M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $432.8M | 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 | 17.62% | 17.62% | 18.63% | 9.11% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 17.38% | 17.38% | 18.39% | 9.34% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 18.55% | 18.55% | 19.66% | 9.36% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 17.99% | 17.99% | 19.08% | 9.22% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 17.93% | 17.93% | 18.98% | 9.19% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 18.11% | 18.11% | 19.17% | 9.10% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 17.52% | 17.52% | 18.57% | 8.54% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 19.45% | 19.45% | 20.48% | 8.85% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 19.78% | 19.78% | 20.81% | 8.93% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 19.13% | 19.13% | 20.13% | 8.78% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 20.16% | 20.16% | 21.24% | 8.96% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 21.40% | 21.40% | 22.50% | 9.23% | 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 | 17.62% | 17.62% | 18.63% | 9.11% | |
| Franklin Bank & Trust Company | $803.6M | CBLR | NA | NA | NA | 13.48% |
| Anchor Bank | $805.5M | CBLR | NA | NA | NA | 8.85% |
| MRV Banks | $803.1M | CBLR | NA | NA | NA | 11.48% |
| CNB Bank, Inc. | $805.7M | Risk-based | 14.56% | 14.56% | 15.81% | 9.50% |
| Flagship Bank | $802.8M | CBLR | NA | NA | NA | 11.69% |
| Bank of Bridger, N.A. | $802.7M | Risk-based | 19.23% | 19.23% | 20.48% | 10.08% |
| Monson Savings Bank | $806.3M | CBLR | NA | NA | NA | 9.55% |
| Western State Bank | $802.1M | Risk-based | 13.78% | 13.78% | 15.04% | 10.69% |
| Primebank | $800.6M | Risk-based | 12.41% | 12.41% | 13.47% | 10.99% |
| Maverick Bank | $809.1M | CBLR | NA | NA | NA | 8.81% |
| Peer 25th percentile | 13.44% | 13.44% | 14.65% | 9.51% | ||
| Peer median | 14.17% | 14.17% | 15.43% | 10.38% | ||
| Peer 75th percentile | 15.73% | 15.73% | 16.98% | 11.35% | ||
| This bank's percentile | 75 | 75 | 75 | 20 |
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/961259/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.