Clinton Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.84% (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: 6.84% (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 13.63% +7.13 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 | $71.9M | 71,924 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $527.9M | 527,878 | RCOAA223 |
| Recomputed ratio | 13.63% | numerator / denominator | |
| Filed ratio | 13.63% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.13 pp | $37.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.63% +5.63 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 | $71.9M | 71,924 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $527.9M | 527,878 | RCOAA223 |
| Recomputed ratio | 13.63% | numerator / denominator | |
| Filed ratio | 13.63% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.63 pp | $29.7M | capital that could be lost first |
Total risk-based capital ratio 14.84% +4.84 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 | $78.3M | 78,345 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $527.9M | 527,878 | RCOAA223 |
| Recomputed ratio | 14.84% | numerator / denominator | |
| Filed ratio | 14.84% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.84 pp | $25.6M | capital that could be lost first |
Tier 1 leverage ratio 9.65% +4.65 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 | $71.9M | 71,924 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $745.0M | 744,997 | RCOAA224 |
| Recomputed ratio | 9.65% | numerator / denominator | |
| Filed ratio | 9.65% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.65 pp | $34.7M | 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 | 10 | 10 | 10 | 10 | 10 | 10 | RCOAP742 |
| Retained earnings | 73,868 | 73,152 | 72,842 | 77,192 | 79,101 | 78,129 | RCOAKW00 |
| Accumulated other comprehensive income | (14,430) | (14,557) | (14,020) | (15,051) | (16,903) | (17,374) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 59,448 | 58,605 | 58,832 | 62,151 | 62,208 | 60,765 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 12,476 | 12,603 | 13,918 | 14,949 | 16,801 | 17,272 | P859 - P840 |
| Common equity Tier 1 capital | 71,924 | 71,208 | 72,750 | 77,100 | 79,009 | 78,037 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 71,924 | 71,208 | 72,750 | 77,100 | 79,009 | 78,037 | RCOA8274 |
| Tier 2 capital | 6,421 | 6,492 | 6,554 | 6,734 | 6,658 | 6,649 | RCOA5311 |
| Allowance includable in Tier 2 capital | 6,421 | 6,492 | 6,554 | 6,734 | 6,658 | 6,649 | RCOA5310 |
| Total capital | 78,345 | 77,700 | 79,304 | 83,834 | 85,667 | 84,686 | RCOA3792 |
| Total risk-weighted assets | 527,878 | 517,992 | 522,950 | 533,848 | 531,582 | 531,198 | RCOAA223 |
| Average total assets for the leverage ratio | 744,997 | 745,251 | 759,489 | 761,573 | 758,718 | 759,922 | 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 | $14.7M | $1.2M | 8.09% | 0.23% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $180.0M | $66.3M | 36.81% | 12.55% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $305.9M | $164.6M | 53.81% | 31.18% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $3.0M | $4.5M | 150.00% | 0.85% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $424K | $636K | 150.00% | 0.12% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $209.2M | $208.8M | 99.84% | 39.56% | RC-R Part II, item 4.d, 5.d |
| All other assets | $57.9M | $54.1M | 93.36% | 10.24% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $30.3M | $27.2M | 89.77% | 5.15% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $628K | NA | 0.12% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $527.3M | does not tie to item 31 ($527.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $527.9M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $527.9M | 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 | 13.63% | 13.63% | 14.84% | 9.65% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.75% | 13.75% | 15.00% | 9.55% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.91% | 13.91% | 15.16% | 9.58% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.44% | 14.44% | 15.70% | 10.12% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.86% | 14.86% | 16.12% | 10.41% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.69% | 14.69% | 15.94% | 10.27% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.78% | 14.78% | 16.03% | 10.27% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.76% | 14.76% | 16.01% | 10.33% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.89% | 14.89% | 16.14% | 10.52% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 15.94% | 15.94% | 17.07% | 10.97% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 16.09% | 16.09% | 17.18% | 11.00% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.66% | 15.66% | 16.77% | 10.93% | 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 |
|---|---|---|---|---|---|---|
| Clinton Savings Bank (this bank) | Risk-based | 13.63% | 13.63% | 14.84% | 9.65% | |
| Bank of Prairie Du Sac | $744.5M | Risk-based | 21.84% | 21.84% | 23.03% | 13.70% |
| Oconee State Bank | $744.1M | Risk-based | 12.88% | 12.88% | 14.13% | 9.98% |
| The National Capital Bank of Washington | $742.2M | Risk-based | 17.35% | 17.35% | 18.60% | 11.69% |
| Town & Country Bank | $747.7M | Risk-based | 19.40% | 19.40% | 20.65% | 12.37% |
| The Genoa Banking Company | $747.8M | Risk-based | 10.95% | 10.95% | 12.13% | 7.58% |
| First Bank | $739.9M | Risk-based | 17.38% | 17.38% | 18.63% | 12.72% |
| Commencement Bank | $739.6M | Risk-based | 12.95% | 12.95% | 14.15% | 10.30% |
| Platinum Bank | $739.1M | Risk-based | 10.59% | 10.59% | 11.85% | 8.55% |
| Fortifi Bank | $750.4M | Risk-based | 15.36% | 15.36% | 16.62% | 12.61% |
| Peer 25th percentile | 12.88% | 12.88% | 14.13% | 9.98% | ||
| Peer median | 15.36% | 15.36% | 16.62% | 11.69% | ||
| Peer 75th percentile | 17.38% | 17.38% | 18.63% | 12.61% | ||
| This bank's percentile | 44 | 44 | 44 | 22 |
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/179700/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.