Community Bank of Pickens County: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 12.13% (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: 12.13% (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 18.94% +12.44 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 | $86.4M | 86,431 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $456.4M | 456,403 | RCOAA223 |
| Recomputed ratio | 18.94% | numerator / denominator | |
| Filed ratio | 18.94% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +12.44 pp | $56.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 18.94% +10.94 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 | $86.4M | 86,431 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $456.4M | 456,403 | RCOAA223 |
| Recomputed ratio | 18.94% | numerator / denominator | |
| Filed ratio | 18.94% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +10.94 pp | $49.9M | capital that could be lost first |
Total risk-based capital ratio 20.13% +10.13 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 | $91.9M | 91,893 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $456.4M | 456,403 | RCOAA223 |
| Recomputed ratio | 20.13% | numerator / denominator | |
| Filed ratio | 20.13% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +10.13 pp | $46.3M | capital that could be lost first |
Tier 1 leverage ratio 13.55% +8.55 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 | $86.4M | 86,431 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $637.7M | 637,727 | RCOAA224 |
| Recomputed ratio | 13.55% | numerator / denominator | |
| Filed ratio | 13.55% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +8.55 pp | $54.5M | 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 | 20,553 | 20,553 | 20,553 | 20,553 | 20,553 | 20,553 | RCOAP742 |
| Retained earnings | 65,878 | 66,056 | 62,432 | 59,640 | 61,215 | 56,808 | RCOAKW00 |
| Accumulated other comprehensive income | (350) | (205) | (81) | (149) | (320) | (380) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 86,081 | 86,404 | 82,904 | 80,044 | 81,448 | 76,981 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 350 | 205 | 81 | 149 | 320 | 380 | P859 - P840 |
| Common equity Tier 1 capital | 86,431 | 86,609 | 82,985 | 80,193 | 81,768 | 77,361 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 86,431 | 86,609 | 82,985 | 80,193 | 81,768 | 77,361 | RCOA8274 |
| Tier 2 capital | 5,462 | 5,395 | 5,293 | 5,198 | 5,254 | 4,993 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,462 | 5,395 | 5,293 | 5,198 | 5,254 | 4,993 | RCOA5310 |
| Total capital | 91,893 | 92,004 | 88,278 | 85,391 | 87,022 | 82,354 | RCOA3792 |
| Total risk-weighted assets | 456,403 | 442,558 | 435,151 | 415,187 | 419,945 | 398,999 | RCOAA223 |
| Average total assets for the leverage ratio | 637,727 | 635,124 | 618,142 | 606,975 | 595,098 | 587,138 | 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 | $40.1M | $1.2M | 3.10% | 0.27% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $84.6M | $3.3M | 3.93% | 0.73% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $124K | $25K | 20.00% | 0.01% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $82.9M | $41.7M | 50.32% | 9.14% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $28.8M | $43.2M | 150.00% | 9.47% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $8.9M | $13.3M | 150.00% | 2.92% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $368.8M | $309.4M | 83.88% | 67.79% | RC-R Part II, item 4.d, 5.d |
| All other assets | $20.3M | $19.2M | 94.75% | 4.21% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $25.0M | $25.0M | 100.00% | 5.48% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | -$200 | 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 | $456.4M | ties to item 31 ($456.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $456.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $456.4M | 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 | 18.94% | 18.94% | 20.13% | 13.55% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 19.57% | 19.57% | 20.79% | 13.64% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 19.07% | 19.07% | 20.29% | 13.42% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 19.31% | 19.31% | 20.57% | 13.21% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 19.47% | 19.47% | 20.72% | 13.74% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 19.39% | 19.39% | 20.64% | 13.18% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 18.07% | 18.07% | 19.32% | 12.81% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 17.77% | 17.77% | 19.02% | 12.75% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 18.21% | 18.21% | 19.46% | 13.08% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 18.47% | 18.47% | 19.72% | 12.64% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 18.11% | 18.11% | 19.36% | 12.18% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 18.30% | 18.30% | 19.55% | 11.81% | 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 of Pickens County (this bank) | Risk-based | 18.94% | 18.94% | 20.13% | 13.55% | |
| Marion County State Bank | $628.6M | Risk-based | 13.92% | 13.92% | 14.75% | 10.41% |
| FNBT Bank | $628.5M | Risk-based | 30.55% | 30.55% | 31.81% | 11.08% |
| CS Bank | $628.5M | CBLR | NA | NA | NA | 11.97% |
| Blueharbor Bank | $628.4M | Risk-based | 13.14% | 13.14% | 14.16% | 11.78% |
| First Bank, Upper Michigan | $629.5M | Risk-based | 15.96% | 15.96% | 17.02% | 12.68% |
| Slovenian Savings and Loan Association of Canonsburg, Pa | $627.0M | CBLR | NA | NA | NA | 16.55% |
| Banktennessee | $630.3M | Risk-based | 12.05% | 12.05% | 13.30% | 9.73% |
| American Bank | $630.4M | Risk-based | 15.36% | 15.36% | 16.61% | 11.12% |
| Exchange Bank & Trust | $626.8M | CBLR | NA | NA | NA | 12.97% |
| Peer 25th percentile | 13.34% | 13.34% | 14.31% | 11.08% | ||
| Peer median | 14.64% | 14.64% | 15.68% | 11.78% | ||
| Peer 75th percentile | 15.81% | 15.81% | 16.92% | 12.68% | ||
| This bank's percentile | 83 | 83 | 83 | 89 |
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/2943615/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.