Core Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.42% (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: 5.42% (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 12.17% +5.67 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 | $104.7M | 104,685 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $860.2M | 860,160 | RCOAA223 |
| Recomputed ratio | 12.17% | numerator / denominator | |
| Filed ratio | 12.17% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.67 pp | $48.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.17% +4.17 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 | $104.7M | 104,685 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $860.2M | 860,160 | RCOAA223 |
| Recomputed ratio | 12.17% | numerator / denominator | |
| Filed ratio | 12.17% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.17 pp | $35.9M | capital that could be lost first |
Total risk-based capital ratio 13.42% +3.42 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 | $115.5M | 115,455 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $860.2M | 860,160 | RCOAA223 |
| Recomputed ratio | 13.42% | numerator / denominator | |
| Filed ratio | 13.42% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.42 pp | $29.4M | capital that could be lost first |
Tier 1 leverage ratio 9.77% +4.77 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 | $104.7M | 104,685 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.07B | 1,071,523 | RCOAA224 |
| Recomputed ratio | 9.77% | numerator / denominator | |
| Filed ratio | 9.77% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.77 pp | $51.1M | 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 | 51,504 | 51,504 | 51,504 | 51,504 | 51,504 | 51,504 | RCOAP742 |
| Retained earnings | 53,181 | 51,161 | 49,514 | 46,955 | 45,672 | 44,231 | RCOAKW00 |
| Accumulated other comprehensive income | (3,001) | (3,569) | (1,988) | (2,673) | (3,160) | (3,450) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 101,684 | 99,096 | 99,030 | 95,786 | 94,016 | 92,285 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,001 | 3,569 | 1,988 | 2,673 | 3,143 | 3,431 | P859 - P840 |
| Common equity Tier 1 capital | 104,685 | 102,665 | 101,018 | 98,459 | 97,159 | 95,716 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 104,685 | 102,665 | 101,018 | 98,459 | 97,159 | 95,716 | RCOA8274 |
| Tier 2 capital | 10,770 | 10,976 | 10,911 | 11,105 | 11,148 | 11,428 | RCOA5311 |
| Allowance includable in Tier 2 capital | 10,770 | 10,976 | 10,911 | 11,105 | 11,148 | 11,428 | RCOA5310 |
| Total capital | 115,455 | 113,641 | 111,929 | 109,564 | 108,307 | 107,144 | RCOA3792 |
| Total risk-weighted assets | 860,160 | 876,805 | 871,896 | 885,610 | 890,296 | 912,580 | RCOAA223 |
| Average total assets for the leverage ratio | 1,071,523 | 1,086,125 | 1,086,147 | 1,066,162 | 1,088,169 | 1,102,682 | 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 | $13.2M | $1.7M | 12.70% | 0.19% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $128.5M | $21.0M | 16.32% | 2.43% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $196.7M | $106.9M | 54.36% | 12.41% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $992K | $569K | 57.35% | 0.07% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $681.0M | $654.6M | 96.12% | 75.97% | RC-R Part II, item 4.d, 5.d |
| All other assets | $61.1M | $54.7M | 89.53% | 6.35% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $634K | $7.9M | 1250.00% | 0.92% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $8.6M | $5.8M | 66.61% | 0.67% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $1.1M | $226K | 20.00% | 0.03% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $8.3M | NA | 0.96% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $853.3M | ties to item 31 ($853.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $861.6M | RCONB704 |
| Less: excess allowance for credit losses | $1.5M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $860.2M | 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 | 12.17% | 12.17% | 13.42% | 9.77% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 11.71% | 11.71% | 12.96% | 9.45% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 11.59% | 11.59% | 12.84% | 9.30% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 11.12% | 11.12% | 12.37% | 9.23% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 10.91% | 10.91% | 12.17% | 8.93% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 10.49% | 10.49% | 11.74% | 8.68% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 10.43% | 10.43% | 11.68% | 8.63% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 10.25% | 10.25% | 11.51% | 8.44% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 10.09% | 10.09% | 11.35% | 8.33% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 10.14% | 10.14% | 11.39% | 8.56% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 10.42% | 10.42% | 11.67% | 8.76% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 10.63% | 10.63% | 11.88% | 8.84% | 12.78% | 12.79% | 13.93% | 10.03% |
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 |
|---|---|---|---|---|---|---|
| Core Bank (this bank) | Risk-based | 12.17% | 12.17% | 13.42% | 9.77% | |
| CNB Bank | $1.07B | CBLR | NA | NA | NA | 9.73% |
| Sound Community Bank | $1.07B | CBLR | NA | NA | NA | 10.93% |
| The Paducah Bank and Trust Company | $1.07B | Risk-based | 12.87% | 12.87% | 14.12% | 10.63% |
| Crescent Bank | $1.07B | Risk-based | 34.05% | 34.05% | 35.17% | 15.01% |
| Monticello Banking Company | $1.07B | CBLR | NA | NA | NA | 10.17% |
| Nebraskaland Bank | $1.06B | CBLR | NA | NA | NA | 9.12% |
| Commerceone Bank | $1.06B | Risk-based | 11.89% | 11.89% | 12.89% | 9.01% |
| Cape Ann Savings Bank | $1.07B | Risk-based | 27.40% | 27.40% | 28.20% | 20.48% |
| United Bank of Michigan | $1.06B | CBLR | NA | NA | NA | 10.61% |
| Brooks Bank, N.A. | $1.07B | CBLR | NA | NA | NA | 13.31% |
| Peer 25th percentile | 12.62% | 12.62% | 13.81% | 9.84% | ||
| Peer median | 20.13% | 20.13% | 21.16% | 10.62% | ||
| Peer 75th percentile | 29.06% | 29.06% | 29.95% | 12.72% | ||
| This bank's percentile | 25 | 25 | 25 | 30 |
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/976552/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.