Commercial Bank & Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 12.71% (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: 12.71% (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 19.46% +12.96 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 | $129.8M | 129,782 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $666.9M | 666,907 | RCOAA223 |
| Recomputed ratio | 19.46% | numerator / denominator | |
| Filed ratio | 19.46% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +12.96 pp | $86.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 19.46% +11.46 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 | $129.8M | 129,782 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $666.9M | 666,907 | RCOAA223 |
| Recomputed ratio | 19.46% | numerator / denominator | |
| Filed ratio | 19.46% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +11.46 pp | $76.4M | capital that could be lost first |
Total risk-based capital ratio 20.71% +10.71 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 | $138.1M | 138,136 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $666.9M | 666,907 | RCOAA223 |
| Recomputed ratio | 20.71% | numerator / denominator | |
| Filed ratio | 20.71% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +10.71 pp | $71.4M | capital that could be lost first |
Tier 1 leverage ratio 12.08% +7.08 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 | $129.8M | 129,782 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.07B | 1,074,302 | RCOAA224 |
| Recomputed ratio | 12.08% | numerator / denominator | |
| Filed ratio | 12.08% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.08 pp | $76.1M | 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 | 20,900 | 20,900 | 20,900 | 20,900 | 20,900 | 20,900 | RCOAP742 |
| Retained earnings | 113,023 | 111,026 | 109,494 | 110,921 | 108,143 | 106,322 | RCOAKW00 |
| Accumulated other comprehensive income | (35,561) | (36,638) | (36,255) | (38,725) | (42,071) | (44,993) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 98,362 | 95,288 | 94,139 | 93,096 | 86,972 | 82,229 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 31,420 | 32,497 | 32,113 | 34,583 | 37,930 | 40,852 | P859 - P840 |
| Common equity Tier 1 capital | 129,782 | 127,785 | 126,252 | 127,679 | 124,902 | 123,081 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 129,782 | 127,785 | 126,252 | 127,679 | 124,902 | 123,081 | RCOA8274 |
| Tier 2 capital | 8,354 | 8,130 | 8,282 | 8,316 | 8,055 | 7,895 | RCOA5311 |
| Allowance includable in Tier 2 capital | 8,354 | 8,130 | 8,282 | 8,316 | 8,055 | 7,895 | RCOA5310 |
| Total capital | 138,136 | 135,915 | 134,534 | 135,995 | 132,957 | 130,976 | RCOA3792 |
| Total risk-weighted assets | 666,907 | 649,100 | 661,826 | 664,740 | 643,688 | 630,791 | RCOAA223 |
| Average total assets for the leverage ratio | 1,074,302 | 1,077,316 | 1,090,510 | 1,084,282 | 1,088,857 | 1,062,940 | 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 | $72.7M | $2.8M | 3.92% | 0.43% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $355.8M | $77.0M | 21.65% | 11.53% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $3.0M | $595K | 20.00% | 0.09% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $289.4M | $145.4M | 50.23% | 21.75% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $155K | $232K | 150.00% | 0.03% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $946K | $818K | 86.52% | 0.12% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $350.1M | $344.8M | 98.48% | 51.59% | RC-R Part II, item 4.d, 5.d |
| All other assets | $39.4M | $38.7M | 98.23% | 5.78% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $49.7M | $46.8M | 94.32% | 7.01% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $11.2M | NA | 1.67% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $657.2M | ties to item 31 ($657.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $668.3M | RCONB704 |
| Less: excess allowance for credit losses | $1.4M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $666.9M | 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 | 19.46% | 19.46% | 20.71% | 12.08% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 19.69% | 19.69% | 20.94% | 11.86% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 19.08% | 19.08% | 20.33% | 11.58% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 19.21% | 19.21% | 20.46% | 11.78% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 19.40% | 19.40% | 20.66% | 11.47% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 19.51% | 19.51% | 20.76% | 11.58% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 19.17% | 19.17% | 20.42% | 11.43% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 20.60% | 20.60% | 21.86% | 12.08% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 19.80% | 19.80% | 21.05% | 12.10% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 20.18% | 20.18% | 21.43% | 12.19% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 19.86% | 19.86% | 21.11% | 11.76% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 18.98% | 18.98% | 20.22% | 11.70% | 12.78% | 12.79% | 13.93% | 10.03% |
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 & Trust Company (this bank) | Risk-based | 19.46% | 19.46% | 20.71% | 12.08% | |
| Bank of Wisconsin Dells | $1.08B | Risk-based | 12.97% | 12.97% | 14.23% | 12.12% |
| Parkside Financial Bank and Trust | $1.08B | Risk-based | 12.99% | 12.99% | 14.25% | 12.98% |
| The Federal Savings Bank | $1.08B | Risk-based | 19.97% | 19.97% | 20.68% | 15.86% |
| Insbank | $1.08B | Risk-based | 11.00% | 11.00% | 12.19% | 10.20% |
| The First National Bank of Bemidji | $1.08B | CBLR | NA | NA | NA | 11.14% |
| First Command Bank | $1.08B | Risk-based | 18.08% | 18.08% | 19.08% | 10.20% |
| Mountainone Bank | $1.08B | Risk-based | 16.76% | 16.76% | 17.80% | 14.75% |
| Frontier Bank of Texas | $1.08B | CBLR | NA | NA | NA | 10.05% |
| The First National Bank of McGregor | $1.08B | Risk-based | 12.06% | 12.06% | 13.31% | 9.55% |
| Ixonia Bank | $1.08B | Risk-based | 12.23% | 12.23% | 13.32% | 9.95% |
| Peer 25th percentile | 12.19% | 12.19% | 13.32% | 10.09% | ||
| Peer median | 12.98% | 12.98% | 14.24% | 10.67% | ||
| Peer 75th percentile | 17.09% | 17.09% | 18.12% | 12.76% | ||
| This bank's percentile | 88 | 88 | 100 | 60 |
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/467658/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.