Commercial Bank & Trust of PA: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 18.62% (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: 18.62% (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 26.28% +19.78 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 | $56.8M | 56,762 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $216.0M | 215,992 | RCOAA223 |
| Recomputed ratio | 26.28% | numerator / denominator | |
| Filed ratio | 26.28% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +19.78 pp | $42.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 26.28% +18.28 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 | $56.8M | 56,762 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $216.0M | 215,992 | RCOAA223 |
| Recomputed ratio | 26.28% | numerator / denominator | |
| Filed ratio | 26.28% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +18.28 pp | $39.5M | capital that could be lost first |
Total risk-based capital ratio 26.62% +16.62 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 | $57.5M | 57,500 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $216.0M | 215,992 | RCOAA223 |
| Recomputed ratio | 26.62% | numerator / denominator | |
| Filed ratio | 26.62% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +16.62 pp | $35.9M | capital that could be lost first |
Tier 1 leverage ratio 14.74% +9.74 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 | $56.8M | 56,762 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $385.1M | 385,105 | RCOAA224 |
| Recomputed ratio | 14.74% | numerator / denominator | |
| Filed ratio | 14.74% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +9.74 pp | $37.5M | 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 | 4,591 | 4,591 | 4,591 | 4,591 | 4,591 | 4,591 | RCOAP742 |
| Retained earnings | 52,171 | 52,036 | 51,900 | 51,686 | 52,551 | 52,402 | RCOAKW00 |
| Accumulated other comprehensive income | (20,124) | (21,745) | (19,865) | (20,865) | (25,210) | (23,420) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 36,638 | 34,882 | 36,626 | 35,412 | 31,932 | 33,573 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 20,124 | 21,745 | 19,866 | 20,865 | 25,210 | 23,420 | P859 - P840 |
| Common equity Tier 1 capital | 56,762 | 56,627 | 56,492 | 56,277 | 57,142 | 56,993 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 56,762 | 56,627 | 56,492 | 56,277 | 57,142 | 56,993 | RCOA8274 |
| Tier 2 capital | 738 | 730 | 804 | 865 | 865 | 865 | RCOA5311 |
| Allowance includable in Tier 2 capital | 738 | 730 | 804 | 865 | 865 | 865 | RCOA5310 |
| Total capital | 57,500 | 57,357 | 57,296 | 57,142 | 58,007 | 57,858 | RCOA3792 |
| Total risk-weighted assets | 215,992 | 218,396 | 218,032 | 222,502 | 224,915 | 226,231 | RCOAA223 |
| Average total assets for the leverage ratio | 385,105 | 386,702 | 391,117 | 394,762 | 397,584 | 402,682 | 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 | $4.8M | $404K | 8.44% | 0.19% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $180.4M | $68.8M | 38.12% | 31.84% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $117.9M | $59.1M | 50.10% | 27.34% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $48.4M | $48.3M | 99.77% | 22.36% | RC-R Part II, item 4.d, 5.d |
| All other assets | $31.2M | $29.5M | 94.77% | 13.68% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $8.9M | $8.9M | 100.00% | 4.12% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.0M | NA | 0.47% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $215.0M | ties to item 31 ($215.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $216.0M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $216.0M | 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 | 26.28% | 26.28% | 26.62% | 14.74% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 25.93% | 25.93% | 26.26% | 14.64% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 25.91% | 25.91% | 26.28% | 14.44% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 25.29% | 25.29% | 25.68% | 14.26% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 25.41% | 25.41% | 25.79% | 14.37% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 25.19% | 25.19% | 25.57% | 14.15% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 24.90% | 24.90% | 25.28% | 14.01% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 24.55% | 24.55% | 25.02% | 13.82% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 24.13% | 24.13% | 24.61% | 13.74% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 24.32% | 24.32% | 24.80% | 13.78% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 24.35% | 24.35% | 24.84% | 13.50% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 23.98% | 23.98% | 24.46% | 13.49% | 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 & Trust of PA (this bank) | Risk-based | 26.28% | 26.28% | 26.62% | 14.74% | |
| Citizens Bank | $357.4M | Risk-based | 15.12% | 15.12% | 16.37% | 13.10% |
| Community Bank, Lexington, Tennessee | $357.5M | Risk-based | 13.18% | 13.18% | 14.19% | 10.64% |
| The First National Bank of Gordon | $357.5M | Risk-based | 36.48% | 36.48% | 37.74% | 14.09% |
| Premier Bank | $357.7M | Risk-based | 12.40% | 12.40% | 13.40% | 8.90% |
| Murphy Bank | $357.2M | CBLR | NA | NA | NA | 14.89% |
| Flint Community Bank | $357.1M | Risk-based | 12.72% | 12.72% | 13.97% | 9.06% |
| Rivers Edge Bank | $357.1M | Risk-based | 10.33% | 10.33% | 11.58% | 8.30% |
| State Street Bank and Trust Company | $357.1M | Risk-based | 12.01% | 12.01% | 13.18% | 9.99% |
| The First National Bank of Mount Dora | $358.0M | CBLR | NA | NA | NA | 12.31% |
| The Pauls Valley National Bank | $356.6M | Risk-based | 12.63% | 12.63% | 13.77% | 9.48% |
| Peer 25th percentile | 12.30% | 12.30% | 13.34% | 9.17% | ||
| Peer median | 12.68% | 12.68% | 13.87% | 10.31% | ||
| Peer 75th percentile | 13.66% | 13.66% | 14.74% | 12.90% | ||
| This bank's percentile | 88 | 88 | 88 | 90 |
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/945026/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.