Citizens Bank & Trust Co. of Jackson: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.60% (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: 7.60% (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 14.35% +7.85 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 | $20.9M | 20,889 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $145.5M | 145,545 | RCOAA223 |
| Recomputed ratio | 14.35% | numerator / denominator | |
| Filed ratio | 14.35% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.85 pp | $11.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.35% +6.35 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 | $20.9M | 20,889 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $145.5M | 145,545 | RCOAA223 |
| Recomputed ratio | 14.35% | numerator / denominator | |
| Filed ratio | 14.35% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.35 pp | $9.2M | capital that could be lost first |
Total risk-based capital ratio 15.60% +5.60 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 | $22.7M | 22,711 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $145.5M | 145,545 | RCOAA223 |
| Recomputed ratio | 15.60% | numerator / denominator | |
| Filed ratio | 15.60% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.60 pp | $8.2M | capital that could be lost first |
Tier 1 leverage ratio 9.71% +4.71 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 | $20.9M | 20,889 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $215.2M | 215,185 | RCOAA224 |
| Recomputed ratio | 9.71% | numerator / denominator | |
| Filed ratio | 9.71% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.71 pp | $10.1M | 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 | 12,779 | 12,779 | 12,779 | 12,779 | 12,779 | 12,779 | RCOAP742 |
| Retained earnings | 10,280 | 9,736 | 10,505 | 10,281 | 8,836 | 8,706 | RCOAKW00 |
| Accumulated other comprehensive income | (167) | (126) | (18) | (65) | (151) | (242) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 22,892 | 22,389 | 23,266 | 22,995 | 21,464 | 21,243 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (2,003) | (2,044) | (2,152) | (2,105) | (2,019) | (1,928) | P859 - P840 |
| Common equity Tier 1 capital | 20,889 | 20,345 | 21,114 | 20,890 | 19,445 | 19,315 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 20,889 | 20,345 | 21,114 | 20,890 | 19,445 | 19,315 | RCOA8274 |
| Tier 2 capital | 1,822 | 1,858 | 1,789 | 1,767 | 1,831 | 1,793 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,822 | 1,858 | 1,789 | 1,767 | 1,831 | 1,793 | RCOA5310 |
| Total capital | 22,711 | 22,203 | 22,903 | 22,657 | 21,276 | 21,108 | RCOA3792 |
| Total risk-weighted assets | 145,545 | 148,427 | 142,875 | 141,099 | 146,261 | 143,249 | RCOAA223 |
| Average total assets for the leverage ratio | 215,185 | 213,473 | 209,547 | 212,174 | 209,050 | 207,714 | 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 | $14.3M | $117K | 0.81% | 0.08% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $23.5M | $1.2M | 5.16% | 0.83% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $6.4M | $1.3M | 20.00% | 0.88% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $61.6M | $33.1M | 53.68% | 22.69% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $3.3M | $4.9M | 150.00% | 3.35% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $97.7M | $96.0M | 98.23% | 65.85% | RC-R Part II, item 4.d, 5.d |
| All other assets | $8.1M | $7.6M | 93.25% | 5.21% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.0M | $1.0M | 100.00% | 0.71% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $583K | NA | 0.40% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $145.2M | ties to item 31 ($145.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $145.8M | RCONB704 |
| Less: excess allowance for credit losses | $231K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $145.5M | 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 | 14.35% | 14.35% | 15.60% | 9.71% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.71% | 13.71% | 14.96% | 9.53% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.78% | 14.78% | 16.03% | 10.08% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.81% | 14.81% | 16.06% | 9.85% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.29% | 13.29% | 14.55% | 9.30% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.48% | 13.48% | 14.74% | 9.30% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.22% | 13.22% | 14.47% | 9.38% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.28% | 13.28% | 14.53% | 9.27% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.86% | 12.86% | 14.11% | 8.83% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.51% | 13.51% | 14.77% | 9.28% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.33% | 13.33% | 14.58% | 9.07% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.05% | 13.05% | 14.30% | 9.38% | 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 |
|---|---|---|---|---|---|---|
| Citizens Bank & Trust Co. of Jackson (this bank) | Risk-based | 14.35% | 14.35% | 15.60% | 9.71% | |
| Bank | $217.4M | Risk-based | 11.25% | 11.25% | 12.50% | 8.68% |
| Iron Workers Savings Bank | $217.5M | CBLR | NA | NA | NA | 9.13% |
| Nevada Bank and Trust Company | $217.5M | CBLR | NA | NA | NA | 13.01% |
| Mount Vernon Bank | $217.6M | CBLR | NA | NA | NA | 10.26% |
| First Texas National Bank | $216.9M | CBLR | NA | NA | NA | 9.69% |
| Crossbridge Community Bank | $216.7M | CBLR | NA | NA | NA | 13.14% |
| Foundation Bank | $217.9M | CBLR | NA | NA | NA | 14.72% |
| Valley Bank of Ronan | $218.1M | Risk-based | 12.81% | 12.81% | 14.06% | 9.29% |
| Valley Bank of Kalispell | $218.1M | CBLR | NA | NA | NA | 9.49% |
| Plaquemine Bank and Trust Company | $218.3M | Risk-based | 27.91% | 27.91% | 29.15% | 12.16% |
| Peer 25th percentile | 12.03% | 12.03% | 13.28% | 9.34% | ||
| Peer median | 12.81% | 12.81% | 14.06% | 9.97% | ||
| Peer 75th percentile | 20.36% | 20.36% | 21.61% | 12.79% | ||
| This bank's percentile | 67 | 67 | 67 | 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/765318/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.