Commercial Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 12.13% (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: 12.13% (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 19.01% +12.51 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 | $8.8M | 8,786 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $46.2M | 46,224 | RCOAA223 |
| Recomputed ratio | 19.01% | numerator / denominator | |
| Filed ratio | 19.01% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +12.51 pp | $5.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 19.01% +11.01 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 | $8.8M | 8,786 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $46.2M | 46,224 | RCOAA223 |
| Recomputed ratio | 19.01% | numerator / denominator | |
| Filed ratio | 19.01% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +11.01 pp | $5.1M | capital that could be lost first |
Total risk-based capital ratio 20.13% +10.13 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 | $9.3M | 9,303 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $46.2M | 46,224 | RCOAA223 |
| Recomputed ratio | 20.13% | numerator / denominator | |
| Filed ratio | 20.13% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +10.13 pp | $4.7M | capital that could be lost first |
Tier 1 leverage ratio 15.24% +10.24 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 | $8.8M | 8,786 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $57.6M | 57,649 | RCOAA224 |
| Recomputed ratio | 15.24% | numerator / denominator | |
| Filed ratio | 15.24% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +10.24 pp | $5.9M | 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 | 6,000 | 6,000 | 6,000 | 6,000 | 6,000 | 6,000 | RCOAP742 |
| Retained earnings | 2,786 | 2,635 | 2,682 | 2,396 | 2,429 | 2,310 | RCOAKW00 |
| Accumulated other comprehensive income | (950) | (958) | (944) | (968) | (1,151) | (1,127) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 7,836 | 7,677 | 7,738 | 7,428 | 7,278 | 7,183 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 950 | 958 | 944 | 968 | 1,151 | 1,127 | P859 - P840 |
| Common equity Tier 1 capital | 8,786 | 8,635 | 8,682 | 8,396 | 8,429 | 8,310 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 8,786 | 8,635 | 8,682 | 8,396 | 8,429 | 8,310 | RCOA8274 |
| Tier 2 capital | 517 | 519 | 471 | 584 | 569 | 557 | RCOA5311 |
| Allowance includable in Tier 2 capital | 517 | 519 | 471 | 584 | 569 | 557 | RCOA5310 |
| Total capital | 9,303 | 9,154 | 9,153 | 8,980 | 8,998 | 8,867 | RCOA3792 |
| Total risk-weighted assets | 46,224 | 47,055 | 49,921 | 48,097 | 47,706 | 48,912 | RCOAA223 |
| Average total assets for the leverage ratio | 57,649 | 60,558 | 59,371 | 58,876 | 59,812 | 60,385 | 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 | $958K | $145K | 15.16% | 0.31% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $16.8M | $5.6M | 33.57% | 12.18% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $172K | $172K | 100.00% | 0.37% | RC-R Part II, item 3.a, 16 |
| Loans: all other | $39.1M | $39.1M | 99.98% | 84.52% | RC-R Part II, item 4.d, 5.d |
| All other assets | $1.2M | $1.2M | 100.00% | 2.61% | RC-R Part II, item 8 |
| 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 | $46.2M | ties to item 31 ($46.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $46.2M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $46.2M | 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 | 19.01% | 19.01% | 20.13% | 15.24% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 18.35% | 18.35% | 19.45% | 14.26% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 17.39% | 17.39% | 18.34% | 14.62% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 17.46% | 17.46% | 18.67% | 14.26% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 17.67% | 17.67% | 18.86% | 14.09% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 16.99% | 16.99% | 18.13% | 13.76% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 16.69% | 16.69% | 17.86% | 13.69% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 16.83% | 16.83% | 18.01% | 13.41% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 17.12% | 17.12% | 18.29% | 13.46% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 17.30% | 17.30% | 18.51% | 12.94% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 16.02% | 16.02% | 17.13% | 13.03% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 16.08% | 16.08% | 17.17% | 12.75% | 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 |
|---|---|---|---|---|---|---|
| Commercial Bank (this bank) | Risk-based | 19.01% | 19.01% | 20.13% | 15.24% | |
| Grove Bank | $56.4M | Risk-based | 12.08% | 12.08% | 12.94% | 9.95% |
| Community First Bank, N.A. | $56.3M | Risk-based | 19.46% | 19.46% | 20.06% | 9.38% |
| Arlington State Bank | $56.7M | Risk-based | 23.17% | 23.17% | 23.98% | 10.13% |
| United Minnesota Bank | $56.9M | Risk-based | 11.86% | 11.86% | 12.91% | 7.78% |
| Citizens State Bank of Milford | $56.9M | Risk-based | 13.35% | 13.35% | 13.71% | 9.11% |
| Asian Pacific National Bank | $56.9M | CBLR | NA | NA | NA | 20.07% |
| Amistad Bank | $57.0M | CBLR | NA | NA | NA | 15.29% |
| The Fairmount State Bank | $57.0M | CBLR | NA | NA | NA | 12.68% |
| First Savings and Loan Association | $55.9M | Risk-based | 55.57% | 55.57% | 56.30% | 23.92% |
| Peer 25th percentile | 12.39% | 12.39% | 13.13% | 9.38% | ||
| Peer median | 16.41% | 16.41% | 16.89% | 10.13% | ||
| Peer 75th percentile | 22.24% | 22.24% | 23.00% | 15.29% | ||
| This bank's percentile | 50 | 50 | 67 | 67 |
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/42457/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.