Commercial Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.45% (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: 9.45% (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 16.24% +9.74 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 | $33.2M | 33,227 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $204.6M | 204,639 | RCOAA223 |
| Recomputed ratio | 16.24% | numerator / denominator | |
| Filed ratio | 16.24% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.74 pp | $19.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.24% +8.24 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 | $33.2M | 33,227 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $204.6M | 204,639 | RCOAA223 |
| Recomputed ratio | 16.24% | numerator / denominator | |
| Filed ratio | 16.24% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.24 pp | $16.9M | capital that could be lost first |
Total risk-based capital ratio 17.45% +7.45 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 | $35.7M | 35,701 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $204.6M | 204,639 | RCOAA223 |
| Recomputed ratio | 17.45% | numerator / denominator | |
| Filed ratio | 17.45% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.45 pp | $15.2M | capital that could be lost first |
Tier 1 leverage ratio 8.33% +3.33 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 | $33.2M | 33,227 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $398.9M | 398,890 | RCOAA224 |
| Recomputed ratio | 8.33% | numerator / denominator | |
| Filed ratio | 8.33% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.33 pp | $13.3M | 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 | 3,500 | 3,500 | 3,500 | 3,500 | 3,500 | 3,500 | RCOAP742 |
| Retained earnings | 29,727 | 32,049 | 34,156 | 32,081 | 29,968 | 31,607 | RCOAKW00 |
| Accumulated other comprehensive income | (7,324) | (7,307) | (6,179) | (6,790) | (8,816) | (10,231) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 25,903 | 28,242 | 31,477 | 28,791 | 24,652 | 24,876 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 7,324 | 7,307 | 6,179 | 6,790 | 8,816 | 10,231 | P859 - P840 |
| Common equity Tier 1 capital | 33,227 | 35,549 | 37,656 | 35,581 | 33,468 | 35,107 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 33,227 | 35,549 | 37,656 | 35,581 | 33,468 | 35,107 | RCOA8274 |
| Tier 2 capital | 2,474 | 2,488 | 2,336 | 2,538 | 2,465 | 2,434 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,474 | 2,488 | 2,336 | 2,538 | 2,465 | 2,434 | RCOA5310 |
| Total capital | 35,701 | 38,037 | 39,992 | 38,119 | 35,933 | 37,541 | RCOA3792 |
| Total risk-weighted assets | 204,639 | 217,005 | 208,338 | 208,749 | 205,535 | 207,768 | RCOAA223 |
| Average total assets for the leverage ratio | 398,890 | 386,558 | 377,815 | 369,735 | 379,357 | 378,729 | 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 | $15.6M | $110K | 0.70% | 0.05% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $187.3M | $39.1M | 20.86% | 19.10% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $62.8M | $33.0M | 52.48% | 16.10% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.1M | $1.7M | 150.00% | 0.82% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $111.1M | $107.2M | 96.48% | 52.38% | RC-R Part II, item 4.d, 5.d |
| All other assets | $10.4M | $6.8M | 65.71% | 3.33% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $87K | $1.1M | 1250.00% | 0.53% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $8.2M | $8.2M | 100.00% | 3.98% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $7.6M | NA | 3.70% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $197.1M | ties to item 31 ($197.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $204.6M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $204.6M | 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 | 16.24% | 16.24% | 17.45% | 8.33% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 16.38% | 16.38% | 17.53% | 9.20% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 18.07% | 18.07% | 19.20% | 9.97% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 17.04% | 17.04% | 18.26% | 9.62% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 16.28% | 16.28% | 17.48% | 8.82% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 16.90% | 16.90% | 18.07% | 9.27% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 17.30% | 17.30% | 18.53% | 9.73% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 17.23% | 17.23% | 18.45% | 10.14% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 16.78% | 16.78% | 18.03% | 9.84% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 17.00% | 17.00% | 18.25% | 9.93% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 16.09% | 16.09% | 17.34% | 9.57% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.99% | 15.99% | 17.24% | 9.51% | 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 | 16.24% | 16.24% | 17.45% | 8.33% | |
| Municipal Trust and Savings Bank | $382.2M | CBLR | NA | NA | NA | 15.56% |
| City Bank & Trust Co. | $382.0M | Risk-based | 17.75% | 17.75% | 18.78% | 11.35% |
| TCM Bank, N.A. | $382.4M | Risk-based | 20.89% | 20.89% | 22.16% | 18.27% |
| Lakeside Bank | $381.9M | Risk-based | 14.79% | 14.79% | 16.03% | 9.69% |
| Earlham Savings Bank | $382.5M | Risk-based | 16.78% | 16.78% | 18.05% | 9.53% |
| Sandhills State Bank | $382.8M | Risk-based | 10.78% | 10.78% | 11.82% | 8.42% |
| 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% |
| American Community Bank of Indiana | $383.0M | Risk-based | 10.97% | 10.97% | 12.22% | 9.83% |
| Esb Financial | $381.3M | Risk-based | 12.44% | 12.44% | 13.40% | 9.07% |
| Peer 25th percentile | 11.71% | 11.71% | 12.81% | 9.57% | ||
| Peer median | 14.79% | 14.79% | 16.03% | 9.77% | ||
| Peer 75th percentile | 17.27% | 17.27% | 18.41% | 11.54% | ||
| This bank's percentile | 57 | 57 | 57 | 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/296559/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.