Citizens Trust Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 15.87% (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: 15.87% (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 22.73% +16.23 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 | $106.3M | 106,285 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $467.5M | 467,503 | RCOAA223 |
| Recomputed ratio | 22.73% | numerator / denominator | |
| Filed ratio | 22.73% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +16.23 pp | $75.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 22.73% +14.73 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 | $106.3M | 106,285 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $467.5M | 467,503 | RCOAA223 |
| Recomputed ratio | 22.73% | numerator / denominator | |
| Filed ratio | 22.73% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +14.73 pp | $68.9M | capital that could be lost first |
Total risk-based capital ratio 23.87% +13.87 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 | $111.6M | 111,595 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $467.5M | 467,503 | RCOAA223 |
| Recomputed ratio | 23.87% | numerator / denominator | |
| Filed ratio | 23.87% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +13.87 pp | $64.8M | capital that could be lost first |
Tier 1 leverage ratio 13.24% +8.24 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 | $106.3M | 106,285 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $802.7M | 802,663 | RCOAA224 |
| Recomputed ratio | 13.24% | numerator / denominator | |
| Filed ratio | 13.24% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +8.24 pp | $66.2M | 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 | 12,887 | 12,887 | 12,887 | 12,887 | 12,887 | 12,887 | RCOAP742 |
| Retained earnings | 93,760 | 97,527 | 94,524 | 90,937 | 82,366 | 86,952 | RCOAKW00 |
| Accumulated other comprehensive income | (7,938) | (6,613) | (5,614) | (6,265) | (7,333) | (8,131) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 98,709 | 103,801 | 101,797 | 97,559 | 87,920 | 91,708 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 7,576 | 6,251 | 5,252 | 5,903 | 6,971 | 7,769 | P859 - P840 |
| Common equity Tier 1 capital | 106,285 | 110,052 | 107,049 | 103,462 | 94,891 | 99,477 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 106,285 | 110,052 | 107,049 | 103,462 | 94,891 | 99,477 | RCOA8274 |
| Tier 2 capital | 5,310 | 5,124 | 5,047 | 4,967 | 5,119 | 5,044 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,310 | 5,124 | 5,047 | 4,967 | 5,119 | 5,044 | RCOA5310 |
| Total capital | 111,595 | 115,176 | 112,096 | 108,429 | 100,010 | 104,521 | RCOA3792 |
| Total risk-weighted assets | 467,503 | 451,544 | 445,444 | 454,672 | 470,678 | 465,986 | RCOAA223 |
| Average total assets for the leverage ratio | 802,663 | 794,189 | 782,415 | 779,380 | 786,757 | 783,030 | 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 | $36.1M | $1.6M | 4.43% | 0.34% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $302.3M | $39.3M | 13.01% | 8.41% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $37.4M | $7.5M | 20.00% | 1.60% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $74.7M | $42.0M | 56.22% | 8.98% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $2.3M | $3.5M | 150.00% | 0.75% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $4.2M | $6.3M | 150.00% | 1.34% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $308.7M | $303.4M | 98.31% | 64.91% | RC-R Part II, item 4.d, 5.d |
| All other assets | $39.8M | $37.5M | 94.24% | 8.03% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $26.4M | $26.4M | 100.00% | 5.64% | 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 | $467.5M | ties to item 31 ($467.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $467.5M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $467.5M | 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 | 22.73% | 22.73% | 23.87% | 13.24% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 24.37% | 24.37% | 25.51% | 13.86% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 24.03% | 24.03% | 25.16% | 13.68% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 22.76% | 22.76% | 23.85% | 13.27% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 20.16% | 20.16% | 21.25% | 12.06% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 21.35% | 21.35% | 22.43% | 12.70% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 20.09% | 20.09% | 21.16% | 12.24% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 19.52% | 19.52% | 20.60% | 11.94% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 19.55% | 19.55% | 20.68% | 11.62% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 20.43% | 20.43% | 21.58% | 12.17% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 20.42% | 20.42% | 21.60% | 11.88% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 19.40% | 19.40% | 20.52% | 11.25% | 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 Trust Bank (this bank) | Risk-based | 22.73% | 22.73% | 23.87% | 13.24% | |
| Farmers State Bank | $790.3M | Risk-based | 12.15% | 12.15% | 13.40% | 8.84% |
| Sauk Valley Bank & Trust Company | $790.8M | Risk-based | 11.49% | 11.49% | 12.74% | 8.84% |
| Reliabank Dakota | $788.4M | Risk-based | 14.06% | 14.06% | 14.82% | 10.49% |
| City State Bank | $787.9M | CBLR | NA | NA | NA | 9.37% |
| First Western Bank | $792.7M | Risk-based | 11.88% | 11.88% | 12.90% | 8.90% |
| River Valley Community Bank | $793.1M | Risk-based | 13.82% | 13.82% | 14.90% | 8.73% |
| First Savings Bank of Hegewisch | $787.0M | Risk-based | 38.89% | 38.89% | 39.51% | 14.88% |
| Quontic Bank | $787.0M | CBLR | NA | NA | NA | 9.73% |
| Franklin Savings Bank | $786.9M | Risk-based | 22.03% | 22.03% | 22.85% | 18.79% |
| Farmers Bank & Trust Company | $794.0M | Risk-based | 11.43% | 11.43% | 12.16% | 9.24% |
| Peer 25th percentile | 11.78% | 11.78% | 12.86% | 8.86% | ||
| Peer median | 12.98% | 12.98% | 14.11% | 9.30% | ||
| Peer 75th percentile | 16.05% | 16.05% | 16.88% | 10.30% | ||
| This bank's percentile | 88 | 88 | 88 | 80 |
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/680130/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.