Commercial Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.72% (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: 9.72% (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 16.62% +10.12 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 | $22.0M | 21,956 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $132.1M | 132,080 | RCOAA223 |
| Recomputed ratio | 16.62% | numerator / denominator | |
| Filed ratio | 16.62% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.12 pp | $13.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.62% +8.62 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 | $22.0M | 21,956 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $132.1M | 132,080 | RCOAA223 |
| Recomputed ratio | 16.62% | numerator / denominator | |
| Filed ratio | 16.62% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.62 pp | $11.4M | capital that could be lost first |
Total risk-based capital ratio 17.72% +7.72 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 | $23.4M | 23,408 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $132.1M | 132,080 | RCOAA223 |
| Recomputed ratio | 17.72% | numerator / denominator | |
| Filed ratio | 17.72% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.72 pp | $10.2M | capital that could be lost first |
Tier 1 leverage ratio 10.05% +5.05 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 | $22.0M | 21,956 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $218.5M | 218,486 | RCOAA224 |
| Recomputed ratio | 10.05% | numerator / denominator | |
| Filed ratio | 10.05% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.05 pp | $11.0M | 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 | 10,063 | 10,063 | 10,063 | 10,063 | 10,063 | 10,063 | RCOAP742 |
| Retained earnings | 15,161 | 14,969 | 14,268 | 15,060 | 14,587 | 14,435 | RCOAKW00 |
| Accumulated other comprehensive income | (4,144) | (4,341) | (4,135) | (4,490) | (5,082) | (5,354) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 21,080 | 20,691 | 20,196 | 20,633 | 19,568 | 19,144 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 876 | 1,073 | 867 | 1,222 | 1,814 | 2,086 | P859 - P840 |
| Common equity Tier 1 capital | 21,956 | 21,764 | 21,063 | 21,855 | 21,382 | 21,230 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 21,956 | 21,764 | 21,063 | 21,855 | 21,382 | 21,230 | RCOA8274 |
| Tier 2 capital | 1,452 | 1,390 | 1,319 | 1,307 | 1,288 | 1,181 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,452 | 1,390 | 1,319 | 1,307 | 1,288 | 1,181 | RCOA5310 |
| Total capital | 23,408 | 23,154 | 22,382 | 23,162 | 22,670 | 22,411 | RCOA3792 |
| Total risk-weighted assets | 132,080 | 138,604 | 136,253 | 136,311 | 131,497 | 129,330 | RCOAA223 |
| Average total assets for the leverage ratio | 218,486 | 219,031 | 211,966 | 215,509 | 213,338 | 213,887 | 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 | $11.6M | $1.3M | 11.09% | 0.98% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $43.2M | $6.2M | 14.25% | 4.66% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $334K | $67K | 20.00% | 0.05% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $84.7M | $43.0M | 50.75% | 32.55% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $438K | $657K | 150.00% | 0.50% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $65.6M | $65.6M | 100.00% | 49.67% | RC-R Part II, item 4.d, 5.d |
| All other assets | $15.9M | $12.3M | 77.45% | 9.30% | RC-R Part II, item 8 |
| Market risk and other approaches | NA | $3.1M | NA | 2.31% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $129.0M | ties to item 31 ($129.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $132.1M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $132.1M | 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 | 16.62% | 16.62% | 17.72% | 10.05% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.70% | 15.70% | 16.71% | 9.94% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.46% | 15.46% | 16.43% | 9.94% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 16.03% | 16.03% | 16.99% | 10.14% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 16.26% | 16.26% | 17.24% | 10.02% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 16.42% | 16.42% | 17.33% | 9.93% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 16.17% | 16.17% | 17.06% | 9.71% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 16.82% | 16.82% | 17.74% | 9.91% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 16.57% | 16.57% | 17.48% | 9.84% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 16.85% | 16.85% | 17.75% | 10.04% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 16.58% | 16.58% | 17.46% | 10.09% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 17.41% | 17.41% | 18.31% | 10.04% | 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 | 16.62% | 16.62% | 17.72% | 10.05% | |
| Bank of Commerce | $216.3M | CBLR | NA | NA | NA | 11.28% |
| First Bank of Coastal Georgia | $215.7M | Risk-based | 18.69% | 18.69% | 19.66% | 9.07% |
| Crossbridge Community Bank | $216.7M | CBLR | NA | NA | NA | 13.14% |
| Farmers and Merchants Bank | $215.4M | Risk-based | 13.84% | 13.84% | 14.97% | 11.08% |
| First Texas National Bank | $216.9M | CBLR | NA | NA | NA | 9.69% |
| Farmers Savings Bank | $215.3M | CBLR | NA | NA | NA | 12.59% |
| Milledgeville State Bank | $215.2M | Risk-based | 13.76% | 13.76% | 14.86% | 10.48% |
| Citizens Bank & Trust Co. of Jackson | $217.3M | Risk-based | 14.35% | 14.35% | 15.60% | 9.71% |
| Bank | $217.4M | Risk-based | 11.25% | 11.25% | 12.50% | 8.68% |
| Iron Workers Savings Bank | $217.5M | CBLR | NA | NA | NA | 9.13% |
| Peer 25th percentile | 13.76% | 13.76% | 14.86% | 9.27% | ||
| Peer median | 13.84% | 13.84% | 14.97% | 10.09% | ||
| Peer 75th percentile | 14.35% | 14.35% | 15.60% | 11.23% | ||
| This bank's percentile | 80 | 80 | 80 | 50 |
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/358112/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.