The Community Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 13.88% (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: 13.88% (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 20.63% +14.13 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 | $22.8M | 22,811 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $110.6M | 110,588 | RCOAA223 |
| Recomputed ratio | 20.63% | numerator / denominator | |
| Filed ratio | 20.63% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +14.13 pp | $15.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 20.63% +12.63 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 | $22.8M | 22,811 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $110.6M | 110,588 | RCOAA223 |
| Recomputed ratio | 20.63% | numerator / denominator | |
| Filed ratio | 20.63% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +12.63 pp | $14.0M | capital that could be lost first |
Total risk-based capital ratio 21.88% +11.88 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 | $24.2M | 24,194 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $110.6M | 110,588 | RCOAA223 |
| Recomputed ratio | 21.88% | numerator / denominator | |
| Filed ratio | 21.88% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +11.88 pp | $13.1M | capital that could be lost first |
Tier 1 leverage ratio 12.83% +7.83 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 | $22.8M | 22,811 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $177.8M | 177,785 | RCOAA224 |
| Recomputed ratio | 12.83% | numerator / denominator | |
| Filed ratio | 12.83% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.83 pp | $13.9M | 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 | 3,640 | 3,640 | 3,640 | 3,640 | 3,640 | 3,640 | RCOAP742 |
| Retained earnings | 19,171 | 18,645 | 18,556 | 18,053 | 17,563 | 17,067 | RCOAKW00 |
| Accumulated other comprehensive income | (2,962) | (3,066) | (2,670) | (3,029) | (3,513) | (4,004) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 19,849 | 19,219 | 19,526 | 18,664 | 17,690 | 16,703 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,962 | 3,066 | 2,670 | 3,029 | 3,513 | 4,004 | P859 - P840 |
| Common equity Tier 1 capital | 22,811 | 22,285 | 22,196 | 21,693 | 21,203 | 20,707 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 22,811 | 22,285 | 22,196 | 21,693 | 21,203 | 20,707 | RCOA8274 |
| Tier 2 capital | 1,383 | 1,321 | 1,395 | 1,366 | 1,419 | 1,395 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,383 | 1,321 | 1,395 | 1,366 | 1,419 | 1,395 | RCOA5310 |
| Total capital | 24,194 | 23,606 | 23,591 | 23,059 | 22,622 | 22,102 | RCOA3792 |
| Total risk-weighted assets | 110,588 | 105,587 | 111,581 | 109,255 | 113,442 | 111,467 | RCOAA223 |
| Average total assets for the leverage ratio | 177,785 | 177,242 | 171,881 | 169,534 | 165,118 | 161,759 | 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 | $10.6M | $167K | 1.57% | 0.15% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $70.5M | $10.8M | 15.27% | 9.73% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $835K | $167K | 20.00% | 0.15% | RC-R Part II, item 3.a, 16 |
| Loans: past due and nonaccrual | $38K | $57K | 150.00% | 0.05% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $90.0M | $88.7M | 98.56% | 80.20% | RC-R Part II, item 4.d, 5.d |
| All other assets | $4.8M | $4.0M | 83.08% | 3.60% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $5.3M | $5.3M | 100.00% | 4.82% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.4M | NA | 1.30% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $109.2M | ties to item 31 ($109.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $110.6M | RCONB704 |
| Less: excess allowance for credit losses | $28K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $110.6M | 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 | 20.63% | 20.63% | 21.88% | 12.83% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 21.11% | 21.11% | 22.36% | 12.57% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 19.89% | 19.89% | 21.14% | 12.91% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 19.86% | 19.86% | 21.11% | 12.80% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 18.69% | 18.69% | 19.94% | 12.84% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 18.58% | 18.58% | 19.83% | 12.80% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 18.63% | 18.63% | 19.88% | 12.67% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 18.13% | 18.13% | 19.38% | 12.27% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 17.33% | 17.33% | 18.59% | 11.92% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 17.52% | 17.52% | 18.77% | 11.77% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 17.89% | 17.89% | 19.15% | 11.76% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 17.21% | 17.21% | 18.46% | 11.56% | 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 |
|---|---|---|---|---|---|---|
| The Community Bank (this bank) | Risk-based | 20.63% | 20.63% | 21.88% | 12.83% | |
| Waterman Bank | $173.6M | CBLR | NA | NA | NA | 13.20% |
| The Goose River Bank | $173.4M | CBLR | NA | NA | NA | 11.48% |
| Baybank | $173.4M | CBLR | NA | NA | NA | 10.71% |
| The First National Bank of Scott City | $173.8M | CBLR | NA | NA | NA | 14.48% |
| Dewitt Savings Bank | $173.2M | Risk-based | 20.72% | 20.72% | 21.22% | 10.47% |
| The Warrington Bank | $173.9M | CBLR | NA | NA | NA | 16.72% |
| Twin River Bank | $173.0M | Risk-based | 19.44% | 19.44% | 20.47% | 12.76% |
| First National Bank of Hartford | $173.0M | CBLR | NA | NA | NA | 12.88% |
| Citizens Bank and Trust of Lebanon, Inc. | $173.0M | CBLR | NA | NA | NA | 11.33% |
| First State Bank | $174.3M | CBLR | NA | NA | NA | 14.14% |
| Peer 25th percentile | 19.76% | 19.76% | 20.66% | 11.37% | ||
| Peer median | 20.08% | 20.08% | 20.84% | 12.82% | ||
| Peer 75th percentile | 20.40% | 20.40% | 21.03% | 13.91% | ||
| This bank's percentile | 50 | 50 | 100 | 50 |
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/2621940/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.