Commercial Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 3.95% (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: 3.95% (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 10.86% +4.36 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 | $23.0M | 22,964 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $211.4M | 211,410 | RCOAA223 |
| Recomputed ratio | 10.86% | numerator / denominator | |
| Filed ratio | 10.86% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.36 pp | $9.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 10.86% +2.86 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 | $23.0M | 22,964 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $211.4M | 211,410 | RCOAA223 |
| Recomputed ratio | 10.86% | numerator / denominator | |
| Filed ratio | 10.86% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +2.86 pp | $6.1M | capital that could be lost first |
Total risk-based capital ratio 11.95% +1.95 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 | $25.3M | 25,270 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $211.4M | 211,410 | RCOAA223 |
| Recomputed ratio | 11.95% | numerator / denominator | |
| Filed ratio | 11.95% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +1.95 pp | $4.1M | capital that could be lost first |
Tier 1 leverage ratio 7.93% +2.93 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 | $23.0M | 22,964 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $289.5M | 289,472 | RCOAA224 |
| Recomputed ratio | 7.93% | numerator / denominator | |
| Filed ratio | 7.93% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +2.93 pp | $8.5M | 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 | 7,150 | 7,150 | 7,150 | 7,150 | 7,150 | 7,150 | RCOAP742 |
| Retained earnings | 15,814 | 15,613 | 15,482 | 15,596 | 15,277 | 15,057 | RCOAKW00 |
| Accumulated other comprehensive income | (7,538) | (7,554) | (7,502) | (8,351) | (9,160) | (9,862) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 15,426 | 15,209 | 15,130 | 14,395 | 13,267 | 12,345 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 7,538 | 7,554 | 7,502 | 8,351 | 9,160 | 9,862 | P859 - P840 |
| Common equity Tier 1 capital | 22,964 | 22,763 | 22,632 | 22,746 | 22,427 | 22,207 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 22,964 | 22,763 | 22,632 | 22,746 | 22,427 | 22,207 | RCOA8274 |
| Tier 2 capital | 2,306 | 2,269 | 2,312 | 2,239 | 2,060 | 2,082 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,306 | 2,269 | 2,312 | 2,239 | 2,060 | 2,082 | RCOA5310 |
| Total capital | 25,270 | 25,032 | 24,944 | 24,985 | 24,487 | 24,289 | RCOA3792 |
| Total risk-weighted assets | 211,410 | 208,068 | 208,984 | 207,020 | 208,608 | 209,714 | RCOAA223 |
| Average total assets for the leverage ratio | 289,472 | 286,399 | 287,023 | 288,990 | 290,198 | 286,406 | 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 | $8.8M | $63K | 0.72% | 0.03% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $75.5M | $13.5M | 17.83% | 6.37% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $52.1M | $28.7M | 55.08% | 13.57% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $4.1M | $6.2M | 150.00% | 2.94% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $2.0M | $1.7M | 84.83% | 0.80% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $140.0M | $139.5M | 99.63% | 65.96% | RC-R Part II, item 4.d, 5.d |
| All other assets | $12.9M | $12.0M | 93.09% | 5.68% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $12.4M | $9.8M | 79.27% | 4.65% | 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 | $211.4M | ties to item 31 ($211.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $211.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $211.4M | 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 | 10.86% | 10.86% | 11.95% | 7.93% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 10.94% | 10.94% | 12.03% | 7.95% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 10.83% | 10.83% | 11.94% | 7.89% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 10.99% | 10.99% | 12.07% | 7.87% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 10.75% | 10.75% | 11.74% | 7.73% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 10.59% | 10.59% | 11.58% | 7.75% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 10.95% | 10.95% | 11.96% | 7.64% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 10.82% | 10.82% | 11.80% | 7.52% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 10.63% | 10.63% | 11.60% | 7.54% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 10.43% | 10.43% | 11.36% | 7.43% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 10.30% | 10.30% | 11.31% | 7.35% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 10.30% | 10.30% | 11.30% | 7.25% | 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 |
|---|---|---|---|---|---|---|
| Commercial Bank (this bank) | Risk-based | 10.86% | 10.86% | 11.95% | 7.93% | |
| First Federal Bank of Ohio | $282.9M | Risk-based | 32.76% | 32.76% | 33.24% | 13.68% |
| Pioneer Bank | $282.8M | CBLR | NA | NA | NA | 10.56% |
| Farmers Bank | $282.7M | Risk-based | 19.28% | 19.28% | 20.53% | 11.00% |
| The Jacksboro National Bank | $283.2M | Risk-based | 20.02% | 20.02% | 21.27% | 11.42% |
| First Federal Savings Bank of Kentucky | $282.6M | CBLR | NA | NA | NA | 10.48% |
| Bank of Edmonson County | $283.4M | Risk-based | 16.81% | 16.81% | 17.96% | 10.57% |
| HNB First Bank | $282.4M | CBLR | NA | NA | NA | 9.53% |
| FNB Picayune Bank | $282.3M | CBLR | NA | NA | NA | 15.44% |
| Unity Bank of Mississippi | $281.8M | CBLR | NA | NA | NA | 11.04% |
| The Pennsville National Bank | $281.8M | CBLR | NA | NA | NA | 10.23% |
| Peer 25th percentile | 18.66% | 18.66% | 19.89% | 10.50% | ||
| Peer median | 19.65% | 19.65% | 20.90% | 10.79% | ||
| Peer 75th percentile | 23.20% | 23.20% | 24.26% | 11.32% | ||
| 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/1225752/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.