The Community Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.19% (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: 9.19% (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 16.09% +9.59 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 | $72.2M | 72,164 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $448.4M | 448,447 | RCOAA223 |
| Recomputed ratio | 16.09% | numerator / denominator | |
| Filed ratio | 16.09% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.59 pp | $43.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.09% +8.09 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 | $72.2M | 72,164 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $448.4M | 448,447 | RCOAA223 |
| Recomputed ratio | 16.09% | numerator / denominator | |
| Filed ratio | 16.09% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.09 pp | $36.3M | capital that could be lost first |
Total risk-based capital ratio 17.19% +7.19 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 | $77.1M | 77,093 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $448.4M | 448,447 | RCOAA223 |
| Recomputed ratio | 17.19% | numerator / denominator | |
| Filed ratio | 17.19% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.19 pp | $32.2M | capital that could be lost first |
Tier 1 leverage ratio 10.58% +5.58 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 | $72.2M | 72,164 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $682.4M | 682,363 | RCOAA224 |
| Recomputed ratio | 10.58% | numerator / denominator | |
| Filed ratio | 10.58% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.58 pp | $38.0M | 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 | 22,091 | 22,091 | 22,091 | 22,091 | 22,091 | 22,091 | RCOAP742 |
| Retained earnings | 51,936 | 50,441 | 50,026 | 48,505 | 46,493 | 45,014 | RCOAKW00 |
| Accumulated other comprehensive income | (3,826) | (3,647) | (3,480) | (3,963) | (4,518) | (5,050) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 70,201 | 68,885 | 68,637 | 66,633 | 64,066 | 62,055 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,963 | 1,776 | 1,600 | 2,076 | 2,616 | 3,124 | P859 - P840 |
| Common equity Tier 1 capital | 72,164 | 70,661 | 70,237 | 68,709 | 66,682 | 65,179 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 72,164 | 70,661 | 70,237 | 68,709 | 66,682 | 65,179 | RCOA8274 |
| Tier 2 capital | 4,929 | 5,010 | 5,171 | 4,954 | 5,036 | 5,023 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,929 | 5,010 | 5,171 | 4,954 | 5,036 | 5,023 | RCOA5310 |
| Total capital | 77,093 | 75,671 | 75,408 | 73,663 | 71,718 | 70,202 | RCOA3792 |
| Total risk-weighted assets | 448,447 | 447,843 | 441,764 | 434,862 | 428,942 | 427,486 | RCOAA223 |
| Average total assets for the leverage ratio | 682,363 | 685,239 | 695,127 | 690,680 | 685,756 | 670,541 | 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 | $15.0M | $1.0M | 6.80% | 0.23% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $106.2M | $18.2M | 17.12% | 4.06% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $56.0M | $11.2M | 20.00% | 2.50% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $251.8M | $145.5M | 57.77% | 32.44% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $879K | $1.3M | 150.00% | 0.29% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $227.4M | $227.4M | 100.00% | 50.70% | RC-R Part II, item 4.d, 5.d |
| All other assets | $27.0M | $27.4M | 101.29% | 6.10% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $4.1M | $4.1M | 100.00% | 0.92% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $12.4M | NA | 2.77% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $436.0M | does not tie to item 31 ($448.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $448.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $448.4M | 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 | 16.09% | 16.09% | 17.19% | 10.58% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.78% | 15.78% | 16.90% | 10.31% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.90% | 15.90% | 17.07% | 10.10% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 15.80% | 15.80% | 16.94% | 9.95% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 15.55% | 15.55% | 16.72% | 9.72% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 15.25% | 15.25% | 16.42% | 9.72% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.33% | 15.33% | 16.52% | 9.62% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.95% | 14.95% | 16.14% | 9.68% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.90% | 14.90% | 16.10% | 10.00% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 15.19% | 15.19% | 16.42% | 9.97% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.81% | 14.81% | 16.04% | 9.76% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.44% | 14.44% | 15.67% | 9.67% | 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 | 16.09% | 16.09% | 17.19% | 10.58% | |
| Oconee Federal Savings and Loan Association | $679.4M | Risk-based | 24.07% | 24.07% | 25.12% | 13.55% |
| First Southern Bank | $679.2M | CBLR | NA | NA | NA | 8.95% |
| First Federal Savings and Loan Association of McMinnville | $678.7M | Risk-based | 20.86% | 20.86% | 22.05% | 11.90% |
| Henderson State Bank | $678.5M | CBLR | NA | NA | NA | 10.41% |
| Farmers Bank | $678.4M | Risk-based | 21.96% | 21.96% | 23.22% | 15.90% |
| Constitution Bank, N.A. | $683.1M | CBLR | NA | NA | NA | 10.17% |
| Infirst Bank | $683.2M | Risk-based | 13.91% | 13.91% | 15.17% | 9.49% |
| The Stephenson National Bank and Trust | $676.8M | CBLR | NA | NA | NA | 10.07% |
| The Hardin County Bank | $676.7M | CBLR | NA | NA | NA | 10.84% |
| Peer 25th percentile | 19.13% | 19.13% | 20.33% | 10.07% | ||
| Peer median | 21.41% | 21.41% | 22.64% | 10.41% | ||
| Peer 75th percentile | 22.49% | 22.49% | 23.70% | 11.90% | ||
| This bank's percentile | 25 | 25 | 25 | 56 |
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/729011/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.