Community Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 16.99% (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: 16.99% (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 23.98% +17.48 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 | $49.5M | 49,502 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $206.5M | 206,459 | RCOAA223 |
| Recomputed ratio | 23.98% | numerator / denominator | |
| Filed ratio | 23.98% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +17.48 pp | $36.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 23.98% +15.98 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 | $49.5M | 49,502 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $206.5M | 206,459 | RCOAA223 |
| Recomputed ratio | 23.98% | numerator / denominator | |
| Filed ratio | 23.98% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +15.98 pp | $33.0M | capital that could be lost first |
Total risk-based capital ratio 24.99% +14.99 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 | $51.6M | 51,591 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $206.5M | 206,459 | RCOAA223 |
| Recomputed ratio | 24.99% | numerator / denominator | |
| Filed ratio | 24.99% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +14.99 pp | $30.9M | capital that could be lost first |
Tier 1 leverage ratio 16.02% +11.02 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 | $49.5M | 49,502 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $308.9M | 308,943 | RCOAA224 |
| Recomputed ratio | 16.02% | numerator / denominator | |
| Filed ratio | 16.02% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +11.02 pp | $34.1M | 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 | 2,375 | 2,375 | 2,375 | 2,375 | 2,375 | 2,375 | RCOAP742 |
| Retained earnings | 47,127 | 46,441 | 46,160 | 45,158 | 44,262 | 43,937 | RCOAKW00 |
| Accumulated other comprehensive income | (4,546) | (4,323) | (4,369) | (4,806) | (6,493) | (6,285) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 44,956 | 44,493 | 44,166 | 42,727 | 40,144 | 40,027 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,546 | 4,323 | 4,369 | 4,806 | 6,493 | 6,285 | P859 - P840 |
| Common equity Tier 1 capital | 49,502 | 48,816 | 48,535 | 47,533 | 46,637 | 46,312 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 49,502 | 48,816 | 48,535 | 47,533 | 46,637 | 46,312 | RCOA8274 |
| Tier 2 capital | 2,089 | 2,062 | 1,899 | 1,895 | 1,901 | 1,904 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,089 | 2,062 | 1,899 | 1,895 | 1,901 | 1,904 | RCOA5310 |
| Total capital | 51,591 | 50,878 | 50,434 | 49,428 | 48,538 | 48,216 | RCOA3792 |
| Total risk-weighted assets | 206,459 | 201,256 | 198,291 | 195,581 | 192,424 | 185,661 | RCOAA223 |
| Average total assets for the leverage ratio | 308,943 | 305,671 | 305,439 | 299,297 | 293,303 | 293,378 | 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 | $24.7M | $906K | 3.67% | 0.44% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $64.8M | $13.5M | 20.87% | 6.55% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $71.7M | $36.9M | 51.44% | 17.87% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $2.9M | $4.3M | 150.00% | 2.08% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $142.5M | $142.5M | 100.00% | 69.04% | RC-R Part II, item 4.d, 5.d |
| All other assets | $10.7M | $8.3M | 77.63% | 4.03% | RC-R Part II, item 8 |
| Market risk and other approaches | NA | $500 | 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 | $206.5M | ties to item 31 ($206.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $206.5M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $206.5M | 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 | 23.98% | 23.98% | 24.99% | 16.02% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 24.26% | 24.26% | 25.28% | 15.97% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 24.48% | 24.48% | 25.43% | 15.89% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 24.30% | 24.30% | 25.27% | 15.88% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 24.24% | 24.24% | 25.22% | 15.90% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 24.94% | 24.94% | 25.97% | 15.79% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 24.88% | 24.88% | 25.92% | 15.55% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 24.91% | 24.91% | 25.96% | 15.73% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 24.60% | 24.60% | 25.66% | 15.83% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 24.17% | 24.17% | 25.22% | 15.68% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 24.32% | 24.32% | 25.44% | 15.44% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 24.44% | 24.44% | 25.52% | 15.55% | 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 |
|---|---|---|---|---|---|---|
| Community Bank (this bank) | Risk-based | 23.98% | 23.98% | 24.99% | 16.02% | |
| The Bankers Bank | $310.5M | Risk-based | 14.08% | 14.08% | 15.33% | 12.70% |
| 1st Bank of Sea Isle City | $311.1M | Risk-based | 16.48% | 16.48% | 17.27% | 9.72% |
| Riverbank | $310.2M | CBLR | NA | NA | NA | 11.34% |
| Horatio State Bank | $311.5M | CBLR | NA | NA | NA | 12.03% |
| Citizens State Bank of Loyal | $311.5M | CBLR | NA | NA | NA | 11.48% |
| Bank of Millbrook | $311.7M | Risk-based | 24.32% | 24.32% | 25.58% | 12.11% |
| Security Bank | $309.9M | Risk-based | 15.81% | 15.81% | 16.79% | 13.28% |
| Citizens Bank | $309.8M | CBLR | NA | NA | NA | 10.07% |
| The First National Bank of Bellevue | $309.7M | CBLR | NA | NA | NA | 9.39% |
| The Stock Exchange Bank | $309.7M | CBLR | NA | NA | NA | 18.02% |
| Peer 25th percentile | 15.38% | 15.38% | 16.42% | 10.38% | ||
| Peer median | 16.15% | 16.15% | 17.03% | 11.75% | ||
| Peer 75th percentile | 18.44% | 18.44% | 19.35% | 12.55% | ||
| This bank's percentile | 75 | 75 | 75 | 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/430344/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.