The Commercial Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R. This bank files under the community bank leverage ratio framework.
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.
Community bank leverage ratio 10.72% +1.72 pp over well capitalized
This bank has elected the community bank leverage ratio framework. It files Tier 1 capital over average assets and no risk-based ratios; above the requirement it is treated as well capitalized.
| Tier 1 capital | $49.1M | 49,134 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $458.4M | 458,359 | RCOAA224 |
| Recomputed ratio | 10.72% | numerator / denominator | |
| Filed ratio | 10.72% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +1.72 pp | $7.9M | 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 | 3,750 | 3,750 | 3,750 | 3,750 | 3,750 | 3,750 | RCOAP742 |
| Retained earnings | 45,384 | 43,076 | 44,071 | 42,350 | 40,323 | 38,324 | RCOAKW00 |
| Accumulated other comprehensive income | (8,880) | (8,832) | (8,550) | (9,195) | (11,162) | (10,884) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 40,254 | 37,994 | 39,271 | 36,905 | 32,911 | 31,190 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 8,880 | 8,832 | 8,550 | 9,195 | 11,162 | 10,884 | P859 - P840 |
| Common equity Tier 1 capital | 49,134 | 46,826 | 47,821 | 46,100 | 44,073 | 42,074 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 49,134 | 46,826 | 47,821 | 46,100 | 44,073 | 42,074 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Total capital | NA | NA | NA | NA | NA | NA | |
| Average total assets for the leverage ratio | 458,359 | 452,948 | 443,983 | 428,060 | 423,505 | 425,280 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
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 | CBLR | NA | NA | NA | 10.72% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 10.34% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 10.77% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 10.77% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 10.41% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 9.89% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 10.41% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 9.19% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 8.99% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 8.81% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 10.19% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 9.54% | 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 |
|---|---|---|---|---|---|---|
| The Commercial Bank (this bank) | CBLR | NA | NA | NA | 10.72% | |
| Local Bank | $463.1M | Risk-based | 13.13% | 13.13% | 13.75% | 11.35% |
| Alden State Bank | $463.1M | Risk-based | 22.56% | 22.56% | 23.65% | 15.18% |
| Security Federal Savings Bank | $464.4M | CBLR | NA | NA | NA | 10.96% |
| Robertson Banking Company | $462.7M | Risk-based | 14.86% | 14.86% | 16.11% | 11.26% |
| Elderton State Bank | $465.2M | CBLR | NA | NA | NA | 12.09% |
| Willamette Valley Bank | $465.4M | CBLR | NA | NA | NA | 16.99% |
| The Bank | $462.0M | CBLR | NA | NA | NA | 12.76% |
| Northeast Security Bank | $461.9M | Risk-based | 15.42% | 15.42% | 16.67% | 10.77% |
| Sterling State Bank | $461.9M | Risk-based | 12.80% | 12.80% | 13.98% | 8.54% |
| Peer 25th percentile | 13.13% | 13.13% | 13.98% | 10.96% | ||
| Peer median | 14.86% | 14.86% | 16.11% | 11.35% | ||
| Peer 75th percentile | 15.42% | 15.42% | 16.67% | 12.76% | ||
| This bank's percentile | NA | NA | NA | 11 |
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/469737/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.