Community Bank of the South: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 14.72% (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: 14.72% (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 21.73% +15.23 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 | $24.2M | 24,205 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $111.4M | 111,410 | RCOAA223 |
| Recomputed ratio | 21.73% | numerator / denominator | |
| Filed ratio | 21.73% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +15.23 pp | $17.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 21.73% +13.73 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 | $24.2M | 24,205 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $111.4M | 111,410 | RCOAA223 |
| Recomputed ratio | 21.73% | numerator / denominator | |
| Filed ratio | 21.73% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +13.73 pp | $15.3M | capital that could be lost first |
Total risk-based capital ratio 22.72% +12.72 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 | $25.3M | 25,308 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $111.4M | 111,410 | RCOAA223 |
| Recomputed ratio | 22.72% | numerator / denominator | |
| Filed ratio | 22.72% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +12.72 pp | $14.2M | capital that could be lost first |
Tier 1 leverage ratio 9.49% +4.49 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 | $24.2M | 24,205 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $255.1M | 255,075 | RCOAA224 |
| Recomputed ratio | 9.49% | numerator / denominator | |
| Filed ratio | 9.49% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.49 pp | $11.5M | 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 | 11,296 | 11,296 | 11,296 | 11,296 | 11,296 | 11,296 | RCOAP742 |
| Retained earnings | 12,909 | 12,305 | 14,576 | 14,198 | 14,102 | 13,459 | RCOAKW00 |
| Accumulated other comprehensive income | (4,094) | (3,715) | (3,535) | (3,547) | (5,215) | (5,171) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 20,111 | 19,886 | 22,337 | 21,947 | 20,183 | 19,584 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,094 | 3,715 | 3,535 | 3,547 | 5,215 | 5,171 | P859 - P840 |
| Common equity Tier 1 capital | 24,205 | 23,601 | 25,872 | 25,494 | 25,398 | 24,755 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 24,205 | 23,601 | 25,872 | 25,494 | 25,398 | 24,755 | RCOA8274 |
| Tier 2 capital | 1,103 | 1,103 | 1,103 | 1,063 | 1,063 | 1,063 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,103 | 1,103 | 1,103 | 1,063 | 1,063 | 1,063 | RCOA5310 |
| Total capital | 25,308 | 24,704 | 26,975 | 26,557 | 26,461 | 25,818 | RCOA3792 |
| Total risk-weighted assets | 111,410 | 104,092 | 106,214 | 106,373 | 109,591 | 100,278 | RCOAA223 |
| Average total assets for the leverage ratio | 255,075 | 254,757 | 257,565 | 256,513 | 263,161 | 265,480 | 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 | $104.1M | $486K | 0.47% | 0.44% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $80.7M | $23.7M | 29.35% | 21.25% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $17.5M | $9.4M | 53.64% | 8.43% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $60.9M | $60.9M | 100.00% | 54.67% | RC-R Part II, item 4.d, 5.d |
| All other assets | $5.6M | $5.2M | 93.03% | 4.65% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $7.6M | $7.6M | 100.00% | 6.79% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $4.2M | NA | 3.76% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $107.2M | ties to item 31 ($107.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $111.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $111.4M | 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 | 21.73% | 21.73% | 22.72% | 9.49% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 22.67% | 22.67% | 23.73% | 9.26% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 24.36% | 24.36% | 25.40% | 10.04% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 23.97% | 23.97% | 24.97% | 9.94% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 23.18% | 23.18% | 24.15% | 9.65% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 24.69% | 24.69% | 25.75% | 9.32% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 21.86% | 21.86% | 22.82% | 9.08% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 22.40% | 22.40% | 23.41% | 9.21% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 21.69% | 21.69% | 22.68% | 9.50% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 23.15% | 23.15% | 24.20% | 9.29% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 22.02% | 22.02% | 23.02% | 9.21% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 23.23% | 23.23% | 24.26% | 9.37% | 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 the South (this bank) | Risk-based | 21.73% | 21.73% | 22.72% | 9.49% | |
| Security Trust & Savings Bank | $266.4M | Risk-based | 31.77% | 31.77% | 33.02% | 10.41% |
| Anahuac National Bank | $266.4M | CBLR | NA | NA | NA | 10.08% |
| Clackamas County Bank | $266.4M | Risk-based | 23.53% | 23.53% | 24.63% | 12.80% |
| Community First Bank of the Heartland | $266.8M | Risk-based | 13.06% | 13.06% | 14.12% | 10.14% |
| Capital Bank and Trust Company | $266.1M | Risk-based | 202.30% | 202.30% | 202.30% | 79.26% |
| Wells River Savings Bank | $266.9M | Risk-based | 16.19% | 16.19% | 17.13% | 10.75% |
| Alliance Bank | $266.0M | CBLR | NA | NA | NA | 9.02% |
| First Bank of Manhattan | $265.9M | Risk-based | 19.26% | 19.26% | 20.51% | 10.16% |
| American Bank & Trust Company | $267.0M | CBLR | NA | NA | NA | 11.71% |
| Pillar Bank | $267.0M | CBLR | NA | NA | NA | 9.99% |
| Peer 25th percentile | 16.96% | 16.96% | 17.97% | 10.09% | ||
| Peer median | 21.39% | 21.39% | 22.57% | 10.28% | ||
| Peer 75th percentile | 29.71% | 29.71% | 30.93% | 11.47% | ||
| This bank's percentile | 50 | 50 | 50 | 10 |
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/2860039/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.