Citizens Bank & Trust: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.64% (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: 7.64% (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 14.67% +8.17 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 | $105.0M | 104,986 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $715.6M | 715,603 | RCOAA223 |
| Recomputed ratio | 14.67% | numerator / denominator | |
| Filed ratio | 14.67% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.17 pp | $58.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.67% +6.67 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 | $105.0M | 104,986 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $715.6M | 715,603 | RCOAA223 |
| Recomputed ratio | 14.67% | numerator / denominator | |
| Filed ratio | 14.67% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.67 pp | $47.7M | capital that could be lost first |
Total risk-based capital ratio 15.64% +5.64 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 | $112.0M | 111,956 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $715.6M | 715,603 | RCOAA223 |
| Recomputed ratio | 15.64% | numerator / denominator | |
| Filed ratio | 15.64% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.64 pp | $40.4M | capital that could be lost first |
Tier 1 leverage ratio 8.93% +3.93 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 | $105.0M | 104,986 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.18B | 1,175,526 | RCOAA224 |
| Recomputed ratio | 8.93% | numerator / denominator | |
| Filed ratio | 8.93% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.93 pp | $46.2M | 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 | 52,054 | 51,980 | 51,668 | 51,594 | 51,568 | 51,180 | RCOAP742 |
| Retained earnings | 54,160 | 53,188 | 51,789 | 51,745 | 50,396 | 49,297 | RCOAKW00 |
| Accumulated other comprehensive income | (30,547) | (29,502) | (30,200) | (31,800) | (37,580) | (37,306) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 75,667 | 75,666 | 73,257 | 71,539 | 64,384 | 63,171 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 29,319 | 28,274 | 28,972 | 30,666 | 36,446 | 36,172 | P859 - P840 |
| Common equity Tier 1 capital | 104,986 | 103,940 | 102,229 | 102,205 | 100,830 | 99,343 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 104,986 | 103,940 | 102,229 | 102,205 | 100,830 | 99,343 | RCOA8274 |
| Tier 2 capital | 6,970 | 6,858 | 6,873 | 7,137 | 7,421 | 7,357 | RCOA5311 |
| Allowance includable in Tier 2 capital | 6,970 | 6,858 | 6,873 | 7,137 | 7,421 | 7,357 | RCOA5310 |
| Total capital | 111,956 | 110,798 | 109,102 | 109,342 | 108,251 | 106,700 | RCOA3792 |
| Total risk-weighted assets | 715,603 | 698,867 | 717,273 | 697,029 | 697,225 | 686,989 | RCOAA223 |
| Average total assets for the leverage ratio | 1,175,526 | 1,123,259 | 1,101,599 | 1,085,422 | 1,091,404 | 1,031,816 | 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 | $175.4M | $3.1M | 1.75% | 0.43% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $362.2M | $72.9M | 20.13% | 10.19% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $14.3M | $2.9M | 20.00% | 0.40% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $197.8M | $114.1M | 57.68% | 15.94% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $5.1M | $7.6M | 150.00% | 1.07% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $235K | $352K | 150.00% | 0.05% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $420.8M | $418.1M | 99.34% | 58.42% | RC-R Part II, item 4.d, 5.d |
| All other assets | $79.6M | $77.6M | 97.41% | 10.84% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $25.6M | $19.1M | 74.51% | 2.67% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $100 | 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 | $715.6M | ties to item 31 ($715.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $715.6M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $715.6M | 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 | 14.67% | 14.67% | 15.64% | 8.93% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 14.87% | 14.87% | 15.85% | 9.25% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 14.25% | 14.25% | 15.21% | 9.28% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 14.66% | 14.66% | 15.69% | 9.42% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 14.46% | 14.46% | 15.53% | 9.24% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 14.46% | 14.46% | 15.53% | 9.63% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 14.26% | 14.26% | 15.34% | 9.53% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 14.43% | 14.43% | 15.52% | 9.35% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 14.22% | 14.22% | 15.32% | 9.30% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 13.69% | 13.69% | 14.77% | 9.14% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 13.63% | 13.63% | 14.73% | 9.40% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 14.00% | 14.00% | 15.14% | 9.39% | 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 |
|---|---|---|---|---|---|---|
| Citizens Bank & Trust (this bank) | Risk-based | 14.67% | 14.67% | 15.64% | 8.93% | |
| Solvay Bank | $1.20B | CBLR | NA | NA | NA | 9.53% |
| Dime Bank | $1.21B | Risk-based | 15.18% | 15.18% | 16.14% | 11.76% |
| Commercewest Bank | $1.20B | Risk-based | 16.46% | 16.46% | 17.71% | 11.14% |
| Dallas Capital Bank, National Association | $1.21B | CBLR | NA | NA | NA | 11.35% |
| The Dime Bank | $1.19B | Risk-based | 13.95% | 13.95% | 15.20% | 11.74% |
| Pacific Coast Bankers' Bank | $1.21B | Risk-based | 22.98% | 22.98% | 23.91% | 11.35% |
| Provident Savings Bank, F.S.B. | $1.21B | Risk-based | 19.41% | 19.41% | 20.34% | 10.30% |
| The First National Bank of Hutchinson | $1.21B | Risk-based | 15.17% | 15.17% | 16.42% | 11.49% |
| Peer 25th percentile | 15.17% | 15.17% | 16.21% | 10.93% | ||
| Peer median | 15.82% | 15.82% | 17.06% | 11.35% | ||
| Peer 75th percentile | 18.67% | 18.67% | 19.68% | 11.55% | ||
| This bank's percentile | 17 | 17 | 17 | 0 |
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/3174920/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.