City Bank & Trust Co.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.78% (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: 10.78% (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 17.75% +11.26 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 | $43.1M | 43,064 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $242.5M | 242,546 | RCOAA223 |
| Recomputed ratio | 17.75% | numerator / denominator | |
| Filed ratio | 17.75% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.26 pp | $27.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.75% +9.76 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 | $43.1M | 43,064 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $242.5M | 242,546 | RCOAA223 |
| Recomputed ratio | 17.75% | numerator / denominator | |
| Filed ratio | 17.75% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.76 pp | $23.7M | capital that could be lost first |
Total risk-based capital ratio 18.78% +8.78 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 | $45.5M | 45,542 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $242.5M | 242,546 | RCOAA223 |
| Recomputed ratio | 18.78% | numerator / denominator | |
| Filed ratio | 18.78% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.78 pp | $21.3M | capital that could be lost first |
Tier 1 leverage ratio 11.35% +6.35 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 | $43.1M | 43,064 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $379.4M | 379,378 | RCOAA224 |
| Recomputed ratio | 11.35% | numerator / denominator | |
| Filed ratio | 11.35% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.35 pp | $24.1M | 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 | 13,684 | 13,684 | 13,470 | 13,358 | 13,359 | 13,358 | RCOAP742 |
| Retained earnings | 29,380 | 28,931 | 27,615 | 29,508 | 28,196 | 27,567 | RCOAKW00 |
| Accumulated other comprehensive income | (1,332) | (934) | (622) | (640) | (1,658) | (2,008) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 41,732 | 41,681 | 40,463 | 42,226 | 39,897 | 38,917 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,332 | 934 | 622 | 640 | 1,658 | 2,008 | P859 - P840 |
| Common equity Tier 1 capital | 43,064 | 42,615 | 41,085 | 42,866 | 41,555 | 40,925 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 43,064 | 42,615 | 41,085 | 42,866 | 41,555 | 40,925 | RCOA8274 |
| Tier 2 capital | 2,478 | 2,961 | 2,960 | 2,474 | 2,258 | 2,211 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,478 | 2,961 | 2,960 | 2,474 | 2,258 | 2,211 | RCOA5310 |
| Total capital | 45,542 | 45,576 | 44,045 | 45,340 | 43,813 | 43,136 | RCOA3792 |
| Total risk-weighted assets | 242,546 | 235,572 | 235,561 | 244,661 | 231,691 | 220,423 | RCOAA223 |
| Average total assets for the leverage ratio | 379,378 | 376,220 | 361,778 | 352,973 | 340,820 | 338,184 | 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 | $33.3M | $562K | 1.69% | 0.23% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $99.2M | $37.4M | 37.68% | 15.41% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $100.7M | $50.9M | 50.53% | 20.98% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1K | $1K | 100.00% | 0.00% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $140.0M | $130.8M | 93.45% | 53.94% | RC-R Part II, item 4.d, 5.d |
| All other assets | $12.6M | $11.9M | 94.78% | 4.92% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $11.0M | $11.0M | 100.00% | 4.53% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $300 | 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 | $242.5M | ties to item 31 ($242.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $242.5M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $242.5M | 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 | 17.75% | 17.75% | 18.78% | 11.35% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 18.09% | 18.09% | 19.35% | 11.33% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 17.44% | 17.44% | 18.70% | 11.36% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 17.52% | 17.52% | 18.53% | 12.14% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 17.94% | 17.94% | 18.91% | 12.19% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 18.57% | 18.57% | 19.57% | 12.10% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 17.37% | 17.37% | 18.32% | 12.22% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 17.68% | 17.68% | 18.64% | 12.08% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 17.41% | 17.41% | 18.34% | 11.49% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 17.52% | 17.52% | 18.43% | 11.31% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 16.84% | 16.84% | 17.75% | 10.65% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 17.15% | 17.15% | 18.06% | 10.41% | 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 |
|---|---|---|---|---|---|---|
| City Bank & Trust Co. (this bank) | Risk-based | 17.75% | 17.75% | 18.78% | 11.35% | |
| Lakeside Bank | $381.9M | Risk-based | 14.79% | 14.79% | 16.03% | 9.69% |
| Commercial Bank | $382.2M | Risk-based | 16.24% | 16.24% | 17.45% | 8.33% |
| Municipal Trust and Savings Bank | $382.2M | CBLR | NA | NA | NA | 15.56% |
| TCM Bank, N.A. | $382.4M | Risk-based | 20.89% | 20.89% | 22.16% | 18.27% |
| Earlham Savings Bank | $382.5M | Risk-based | 16.78% | 16.78% | 18.05% | 9.53% |
| First Federal Savings & Loan Association of Pascagoula-Moss Point | $381.4M | CBLR | NA | NA | NA | 9.72% |
| Guaranty State Bank and Trust Company | $381.4M | CBLR | NA | NA | NA | 11.60% |
| Sandhills State Bank | $382.8M | Risk-based | 10.78% | 10.78% | 11.82% | 8.42% |
| Esb Financial | $381.3M | Risk-based | 12.44% | 12.44% | 13.40% | 9.07% |
| Peer 25th percentile | 13.03% | 13.03% | 14.05% | 9.07% | ||
| Peer median | 15.52% | 15.52% | 16.74% | 9.69% | ||
| Peer 75th percentile | 16.64% | 16.64% | 17.90% | 11.60% | ||
| This bank's percentile | 83 | 83 | 83 | 67 |
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/841753/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.