Commencement Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.15% (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: 6.15% (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 12.95% +6.45 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 | $75.1M | 75,072 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $579.9M | 579,895 | RCOAA223 |
| Recomputed ratio | 12.95% | numerator / denominator | |
| Filed ratio | 12.95% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.45 pp | $37.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.95% +4.95 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 | $75.1M | 75,072 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $579.9M | 579,895 | RCOAA223 |
| Recomputed ratio | 12.95% | numerator / denominator | |
| Filed ratio | 12.95% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.95 pp | $28.7M | capital that could be lost first |
Total risk-based capital ratio 14.15% +4.15 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 | $82.1M | 82,073 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $579.9M | 579,895 | RCOAA223 |
| Recomputed ratio | 14.15% | numerator / denominator | |
| Filed ratio | 14.15% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.15 pp | $24.1M | capital that could be lost first |
Tier 1 leverage ratio 10.30% +5.30 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 | $75.1M | 75,072 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $728.7M | 728,661 | RCOAA224 |
| Recomputed ratio | 10.30% | numerator / denominator | |
| Filed ratio | 10.30% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.30 pp | $38.6M | 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 | 51,241 | 46,515 | 46,198 | 46,027 | 45,852 | 45,675 | RCOAP742 |
| Retained earnings | 25,045 | 24,028 | 22,617 | 20,578 | 19,091 | 18,017 | RCOAKW00 |
| Accumulated other comprehensive income | (9,155) | (9,256) | (8,849) | (9,138) | (10,691) | (10,473) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 67,131 | 61,287 | 59,966 | 57,467 | 54,252 | 53,219 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 7,941 | 8,042 | 7,635 | 7,924 | 9,477 | 9,259 | P859 - P840 |
| Common equity Tier 1 capital | 75,072 | 69,329 | 67,601 | 65,391 | 63,729 | 62,478 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 75,072 | 69,329 | 67,601 | 65,391 | 63,729 | 62,478 | RCOA8274 |
| Tier 2 capital | 7,001 | 6,746 | 6,691 | 6,689 | 6,428 | 5,999 | RCOA5311 |
| Allowance includable in Tier 2 capital | 7,001 | 6,746 | 6,691 | 6,689 | 6,428 | 5,999 | RCOA5310 |
| Total capital | 82,073 | 76,075 | 74,292 | 72,080 | 70,157 | 68,477 | RCOA3792 |
| Total risk-weighted assets | 579,895 | 561,076 | 557,072 | 544,631 | 546,579 | 507,157 | RCOAA223 |
| Average total assets for the leverage ratio | 728,661 | 715,827 | 715,570 | 703,299 | 666,949 | 644,624 | 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 | $35.6M | $1.6M | 4.41% | 0.27% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $85.7M | $10.2M | 11.94% | 1.76% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $37.4M | $7.5M | 20.00% | 1.29% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $122.6M | $88.8M | 72.40% | 15.31% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $488K | $732K | 150.00% | 0.13% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $433.4M | $402.8M | 92.93% | 69.46% | RC-R Part II, item 4.d, 5.d |
| All other assets | $41.3M | $39.1M | 94.52% | 6.74% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $29.2M | $29.2M | 100.00% | 5.04% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $278K | $0 | 0.00% | 0.00% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | -$200 | 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 | $579.9M | ties to item 31 ($579.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $579.9M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $579.9M | 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 | 12.95% | 12.95% | 14.15% | 10.30% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.36% | 12.36% | 13.56% | 9.69% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.14% | 12.14% | 13.34% | 9.45% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.01% | 12.01% | 13.23% | 9.30% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.66% | 11.66% | 12.84% | 9.56% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.32% | 12.32% | 13.50% | 9.69% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.50% | 12.50% | 13.70% | 9.49% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.17% | 12.17% | 13.33% | 9.79% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.06% | 12.06% | 13.23% | 10.18% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.78% | 12.78% | 13.92% | 10.58% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.27% | 13.27% | 14.52% | 10.17% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.23% | 13.23% | 14.44% | 10.02% | 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 |
|---|---|---|---|---|---|---|
| Commencement Bank (this bank) | Risk-based | 12.95% | 12.95% | 14.15% | 10.30% | |
| First Bank | $739.9M | Risk-based | 17.38% | 17.38% | 18.63% | 12.72% |
| Platinum Bank | $739.1M | Risk-based | 10.59% | 10.59% | 11.85% | 8.55% |
| FM Bank | $738.4M | Risk-based | 11.18% | 11.18% | 11.75% | 7.66% |
| Lea County State Bank | $738.3M | Risk-based | 20.29% | 20.29% | 21.32% | 9.21% |
| Manufacturers Bank & Trust Company | $738.2M | Risk-based | 12.88% | 12.88% | 14.13% | 10.44% |
| The National Capital Bank of Washington | $742.2M | Risk-based | 17.35% | 17.35% | 18.60% | 11.69% |
| Kleberg Bank, N.A. | $736.8M | Risk-based | 12.91% | 12.91% | 14.14% | 9.45% |
| The Peoples State Bank of Newton, Illinois | $736.7M | CBLR | NA | NA | NA | 13.52% |
| Midwest Bank | $736.4M | Risk-based | 14.20% | 14.20% | 15.43% | 8.80% |
| Peer 25th percentile | 12.45% | 12.45% | 13.56% | 8.80% | ||
| Peer median | 13.55% | 13.55% | 14.79% | 9.45% | ||
| Peer 75th percentile | 17.36% | 17.36% | 18.61% | 11.69% | ||
| This bank's percentile | 50 | 50 | 50 | 56 |
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/3537897/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.