Community Bank and Trust: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 20.89% (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: 20.89% (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 27.64% +21.14 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 | $37.4M | 37,448 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $135.5M | 135,508 | RCOAA223 |
| Recomputed ratio | 27.64% | numerator / denominator | |
| Filed ratio | 27.64% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +21.14 pp | $28.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 27.64% +19.64 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 | $37.4M | 37,448 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $135.5M | 135,508 | RCOAA223 |
| Recomputed ratio | 27.64% | numerator / denominator | |
| Filed ratio | 27.64% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +19.64 pp | $26.6M | capital that could be lost first |
Total risk-based capital ratio 28.89% +18.89 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 | $39.1M | 39,146 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $135.5M | 135,508 | RCOAA223 |
| Recomputed ratio | 28.89% | numerator / denominator | |
| Filed ratio | 28.89% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +18.89 pp | $25.6M | capital that could be lost first |
Tier 1 leverage ratio 8.37% +3.37 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 | $37.4M | 37,448 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $447.3M | 447,275 | RCOAA224 |
| Recomputed ratio | 8.37% | numerator / denominator | |
| Filed ratio | 8.37% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.37 pp | $15.1M | 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 | 11,644 | 11,644 | 11,644 | 11,644 | 11,644 | 11,644 | RCOAP742 |
| Retained earnings | 28,014 | 26,671 | 25,562 | 25,326 | 23,944 | 24,480 | RCOAKW00 |
| Accumulated other comprehensive income | (2,654) | (1,856) | (1,236) | (1,724) | (3,171) | (3,887) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 37,004 | 36,459 | 35,970 | 35,246 | 32,417 | 32,237 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 444 | (354) | (974) | (486) | 961 | 1,677 | P859 - P840 |
| Common equity Tier 1 capital | 37,448 | 36,105 | 34,996 | 34,760 | 33,378 | 33,914 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 37,448 | 36,105 | 34,996 | 34,760 | 33,378 | 33,914 | RCOA8274 |
| Tier 2 capital | 1,698 | 1,683 | 1,741 | 1,732 | 1,653 | 1,647 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,698 | 1,683 | 1,741 | 1,732 | 1,653 | 1,647 | RCOA5310 |
| Total capital | 39,146 | 37,788 | 36,737 | 36,492 | 35,031 | 35,561 | RCOA3792 |
| Total risk-weighted assets | 135,508 | 134,362 | 139,020 | 138,315 | 131,972 | 131,436 | RCOAA223 |
| Average total assets for the leverage ratio | 447,275 | 439,262 | 436,768 | 433,301 | 429,374 | 423,813 | 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 | $91.2M | $548K | 0.60% | 0.40% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $139.1M | $84K | 0.06% | 0.06% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $19.0M | $0 | 0.00% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $71.3M | $40.4M | 56.69% | 29.75% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $81K | $122K | 150.00% | 0.09% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $134.1M | $76.0M | 56.66% | 55.91% | RC-R Part II, item 4.d, 5.d |
| All other assets | $11.6M | $9.9M | 85.12% | 7.27% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $6.8M | $6.8M | 99.85% | 5.01% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2.0M | NA | 1.50% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $133.8M | ties to item 31 ($133.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $135.9M | RCONB704 |
| Less: excess allowance for credit losses | $378K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $135.5M | 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 | 27.64% | 27.64% | 28.89% | 8.37% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 26.87% | 26.87% | 28.12% | 8.22% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 25.17% | 25.17% | 26.43% | 8.01% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 25.13% | 25.13% | 26.38% | 8.02% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 25.29% | 25.29% | 26.54% | 7.77% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 25.80% | 25.80% | 27.06% | 8.00% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 26.14% | 26.14% | 27.39% | 7.90% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 26.91% | 26.91% | 28.16% | 8.20% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 25.87% | 25.87% | 27.12% | 7.87% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 26.58% | 26.58% | 27.83% | 8.31% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 24.79% | 24.79% | 26.04% | 8.20% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 26.25% | 26.25% | 27.50% | 8.60% | 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 and Trust (this bank) | Risk-based | 27.64% | 27.64% | 28.89% | 8.37% | |
| Riverhills Bank | $445.2M | CBLR | NA | NA | NA | 12.54% |
| National Grand Bank of Marblehead | $444.8M | CBLR | NA | NA | NA | 10.31% |
| Peoples Bank | $445.3M | Risk-based | 14.35% | 14.35% | 15.26% | 12.72% |
| The Bank of Vernon | $445.4M | CBLR | NA | NA | NA | 16.60% |
| Bank of the Plains | $445.6M | Risk-based | 11.85% | 11.85% | 13.10% | 9.30% |
| Better Banks | $445.8M | Risk-based | 13.36% | 13.36% | 14.61% | 9.43% |
| The City National Bank of Metropolis | $444.4M | Risk-based | 24.06% | 24.06% | 25.17% | 13.78% |
| Star Bank | $445.8M | Risk-based | 10.73% | 10.73% | 11.75% | 9.29% |
| First Jackson Bank | $444.3M | CBLR | NA | NA | NA | 14.78% |
| Glennville Bank | $444.2M | Risk-based | 21.74% | 21.74% | 23.00% | 11.02% |
| Peer 25th percentile | 12.23% | 12.23% | 13.48% | 9.65% | ||
| Peer median | 13.85% | 13.85% | 14.93% | 11.78% | ||
| Peer 75th percentile | 19.89% | 19.89% | 21.07% | 13.52% | ||
| This bank's percentile | 100 | 100 | 100 | 0 |
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/957757/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.