The Citizens Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.27% (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: 9.27% (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 16.04% +9.54 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 | $20.1M | 20,064 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $125.1M | 125,113 | RCOAA223 |
| Recomputed ratio | 16.04% | numerator / denominator | |
| Filed ratio | 16.04% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.54 pp | $11.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.04% +8.04 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 | $20.1M | 20,064 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $125.1M | 125,113 | RCOAA223 |
| Recomputed ratio | 16.04% | numerator / denominator | |
| Filed ratio | 16.04% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.04 pp | $10.1M | capital that could be lost first |
Total risk-based capital ratio 17.27% +7.27 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 | $21.6M | 21,610 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $125.1M | 125,113 | RCOAA223 |
| Recomputed ratio | 17.27% | numerator / denominator | |
| Filed ratio | 17.27% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.27 pp | $9.1M | capital that could be lost first |
Tier 1 leverage ratio 8.72% +3.72 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 | $20.1M | 20,064 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $230.1M | 230,119 | RCOAA224 |
| Recomputed ratio | 8.72% | numerator / denominator | |
| Filed ratio | 8.72% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.72 pp | $8.6M | 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 | 4,490 | 4,490 | 4,490 | 4,490 | 4,490 | 4,490 | RCOAP742 |
| Retained earnings | 17,373 | 17,382 | 16,130 | 15,629 | 14,919 | 14,692 | RCOAKW00 |
| Accumulated other comprehensive income | (2,880) | (2,804) | (2,561) | (2,691) | (2,968) | (3,269) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 18,983 | 19,068 | 18,059 | 17,428 | 16,441 | 15,913 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,081 | 1,005 | 762 | 892 | 1,169 | 1,470 | P859 - P840 |
| Common equity Tier 1 capital | 20,064 | 20,073 | 18,821 | 18,320 | 17,610 | 17,383 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 20,064 | 20,073 | 18,821 | 18,320 | 17,610 | 17,383 | RCOA8274 |
| Tier 2 capital | 1,546 | 1,515 | 1,473 | 1,429 | 1,443 | 1,390 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,546 | 1,515 | 1,473 | 1,429 | 1,443 | 1,390 | RCOA5310 |
| Total capital | 21,610 | 21,588 | 20,294 | 19,749 | 19,053 | 18,773 | RCOA3792 |
| Total risk-weighted assets | 125,113 | 122,778 | 121,192 | 120,547 | 119,413 | 116,220 | RCOAA223 |
| Average total assets for the leverage ratio | 230,119 | 226,249 | 233,117 | 225,770 | 223,515 | 210,253 | 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 | $25.6M | $398K | 1.56% | 0.32% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $44.4M | $6.1M | 13.78% | 4.88% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $3.1M | $611K | 20.00% | 0.49% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $87.1M | $43.6M | 50.02% | 34.82% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $58K | $87K | 150.00% | 0.07% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $65.0M | $65.0M | 100.00% | 51.94% | RC-R Part II, item 4.d, 5.d |
| All other assets | $6.0M | $5.8M | 96.48% | 4.66% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $6.9M | $3.5M | 50.87% | 2.81% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $500 | 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 | $125.1M | ties to item 31 ($125.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $125.1M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $125.1M | 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 | 16.04% | 16.04% | 17.27% | 8.72% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 16.35% | 16.35% | 17.58% | 8.87% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.53% | 15.53% | 16.75% | 8.07% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 15.20% | 15.20% | 16.38% | 8.11% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.75% | 14.75% | 15.96% | 7.88% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.96% | 14.96% | 16.15% | 8.27% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.19% | 14.19% | 15.34% | 8.05% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.47% | 14.47% | 15.61% | 8.24% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.28% | 14.28% | 15.42% | 7.95% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.67% | 14.67% | 15.85% | 8.18% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.04% | 14.04% | 15.20% | 7.66% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.05% | 14.05% | 15.21% | 7.41% | 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 | 16.04% | 16.04% | 17.27% | 8.72% | |
| First Bank and Trust Company of Illinois | $228.6M | Risk-based | 25.03% | 25.03% | 26.28% | 15.91% |
| Triad Bank, N.A. | $228.6M | CBLR | NA | NA | NA | 12.66% |
| United Bank and Trust Company | $228.4M | CBLR | NA | NA | NA | 14.83% |
| Community Spirit Bank | $228.8M | CBLR | NA | NA | NA | 9.73% |
| Town & Country Bank | $228.9M | CBLR | NA | NA | NA | 14.09% |
| The Citizens National Bank | $229.0M | Risk-based | 15.88% | 15.88% | 17.13% | 8.66% |
| The First National Bank of Waynesboro | $229.1M | Risk-based | 34.39% | 34.39% | 35.65% | 19.14% |
| Bank of Wiggins | $228.1M | CBLR | NA | NA | NA | 12.93% |
| Neighborhood National Bank | $228.0M | CBLR | NA | NA | NA | 11.63% |
| Peer 25th percentile | 20.45% | 20.45% | 21.70% | 11.63% | ||
| Peer median | 25.03% | 25.03% | 26.28% | 12.93% | ||
| Peer 75th percentile | 29.71% | 29.71% | 30.96% | 14.83% | ||
| This bank's percentile | 33 | 33 | 33 | 11 |
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/962313/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.