Columbia Savings and Loan Association: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 0.87% (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. Below 2.50%, the bank's distributions are capped by rule. Filed figure: 0.87% (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 7.62% +1.12 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 | $1.1M | 1,128 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $14.8M | 14,809 | RCOAA223 |
| Recomputed ratio | 7.62% | numerator / denominator | |
| Filed ratio | 7.62% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +1.12 pp | $165K | capital that could be lost first |
Tier 1 risk-based capital ratio 7.62% -0.38 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 | $1.1M | 1,128 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $14.8M | 14,809 | RCOAA223 |
| Recomputed ratio | 7.62% | numerator / denominator | |
| Filed ratio | 7.62% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | -0.38 pp | -$57K | capital that could be lost first |
Total risk-based capital ratio 8.87% -1.13 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 | $1.3M | 1,313 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $14.8M | 14,809 | RCOAA223 |
| Recomputed ratio | 8.87% | numerator / denominator | |
| Filed ratio | 8.87% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | -1.13 pp | -$168K | capital that could be lost first |
Tier 1 leverage ratio 5.46% +0.46 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 | $1.1M | 1,128 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $20.7M | 20,665 | RCOAA224 |
| Recomputed ratio | 5.46% | numerator / denominator | |
| Filed ratio | 5.46% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +0.46 pp | $95K | 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 | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP742 |
| Retained earnings | 1,128 | 1,281 | 1,473 | 1,957 | 2,041 | 2,167 | RCOAKW00 |
| Accumulated other comprehensive income | 0 | 0 | 0 | 0 | 0 | 0 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 1,128 | 1,281 | 1,473 | 1,957 | 2,041 | 2,167 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 0 | 0 | 0 | 0 | 0 | 0 | P859 - P840 |
| Common equity Tier 1 capital | 1,128 | 1,281 | 1,473 | 1,957 | 2,041 | 2,167 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 1,128 | 1,281 | 1,473 | 1,957 | 2,041 | 2,167 | RCOA8274 |
| Tier 2 capital | 185 | NA | 210 | NA | NA | NA | RCOA5311 |
| Allowance includable in Tier 2 capital | 185 | NA | 210 | NA | NA | NA | RCOA5310 |
| Total capital | 1,313 | NA | 1,683 | NA | NA | NA | RCOA3792 |
| Total risk-weighted assets | 14,809 | NA | 16,774 | NA | NA | NA | RCOAA223 |
| Average total assets for the leverage ratio | 20,665 | 20,354 | 21,542 | 23,149 | 23,796 | 24,156 | 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 | $1.7M | $262K | 15.28% | 1.76% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $41K | $41K | 100.00% | 0.28% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $500K | $100K | 20.00% | 0.67% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $11.1M | $7.1M | 63.56% | 47.56% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $577K | $866K | 150.00% | 5.82% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $4.6M | $4.4M | 94.08% | 29.40% | RC-R Part II, item 4.d, 5.d |
| All other assets | $2.2M | $2.1M | 97.73% | 14.45% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $8K | $8K | 100.00% | 0.05% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $700 | 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 | $14.9M | ties to item 31 ($14.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $14.9M | RCONB704 |
| Less: excess allowance for credit losses | $65K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $14.8M | 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 | 7.62% | 7.62% | 8.87% | 5.46% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | CBLR | NA | NA | NA | 6.29% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 8.78% | 8.78% | 10.03% | 6.84% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | CBLR | NA | NA | NA | 8.45% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | CBLR | NA | NA | NA | 8.58% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | CBLR | NA | NA | NA | 8.97% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | CBLR | NA | NA | NA | 9.03% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 11.51% | 11.51% | 12.54% | 8.51% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 12.71% | 12.71% | 13.71% | 8.24% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 12.98% | 12.98% | 14.06% | 7.61% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 12.85% | 12.85% | 13.87% | 7.43% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 12.49% | 12.49% | 13.46% | 7.72% | 20.70% | 20.70% | 21.86% | 12.73% |
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 |
|---|---|---|---|---|---|---|
| Columbia Savings and Loan Association (this bank) | Risk-based | 7.62% | 7.62% | 8.87% | 5.46% | |
| Farmers and Merchants Bank | $20.5M | CBLR | NA | NA | NA | 11.30% |
| Hertford Savings Bank, SSB | $20.7M | CBLR | NA | NA | NA | 10.64% |
| Farmers State Bank of Medora | $20.4M | Risk-based | 28.80% | 28.80% | 29.51% | 15.51% |
| Paycom National Trust Bank | $20.3M | Risk-based | 293.19% | 293.19% | 293.19% | 111.90% |
| Plante Moran Trust, N.A. | $19.5M | Risk-based | 19186.81% | 19186.81% | 19186.81% | 86.90% |
| National Advisors Trust Company | $21.6M | Risk-based | 294.81% | 294.81% | 294.81% | 83.70% |
| Farmers State Bank | $19.5M | CBLR | NA | NA | NA | 10.47% |
| First Financial Trust N.A. | $19.5M | CBLR | NA | NA | NA | 84.56% |
| Peer 25th percentile | 227.09% | 227.09% | 227.27% | 11.13% | ||
| Peer median | 294.00% | 294.00% | 294.00% | 49.61% | ||
| Peer 75th percentile | 5017.81% | 5017.81% | 5017.81% | 85.15% | ||
| This bank's percentile | 0 | 0 | 0 | 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/596277/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.