Cortrust Bank N.A.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.30% (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: 6.30% (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 13.27% +6.77 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 | $154.9M | 154,907 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.17B | 1,167,746 | RCOAA223 |
| Recomputed ratio | 13.27% | numerator / denominator | |
| Filed ratio | 13.27% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.77 pp | $79.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.27% +5.27 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 | $154.9M | 154,907 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.17B | 1,167,746 | RCOAA223 |
| Recomputed ratio | 13.27% | numerator / denominator | |
| Filed ratio | 13.27% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.27 pp | $61.5M | capital that could be lost first |
Total risk-based capital ratio 14.30% +4.30 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 | $167.0M | 167,026 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.17B | 1,167,746 | RCOAA223 |
| Recomputed ratio | 14.30% | numerator / denominator | |
| Filed ratio | 14.30% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.30 pp | $50.3M | capital that could be lost first |
Tier 1 leverage ratio 9.92% +4.92 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 | $154.9M | 154,907 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.56B | 1,561,631 | RCOAA224 |
| Recomputed ratio | 9.92% | numerator / denominator | |
| Filed ratio | 9.92% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.92 pp | $76.8M | 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 | 55,729 | 55,729 | 55,729 | 55,729 | 55,729 | 55,729 | RCOAP742 |
| Retained earnings | 102,145 | 102,053 | 101,021 | 100,265 | 98,219 | 98,365 | RCOAKW00 |
| Accumulated other comprehensive income | (19,013) | (19,406) | (19,723) | (20,962) | (23,020) | (24,603) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 138,861 | 138,376 | 137,027 | 135,032 | 130,928 | 129,491 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 16,046 | 16,168 | 16,215 | 17,183 | 18,971 | 20,283 | P859 - P840 |
| Common equity Tier 1 capital | 154,907 | 154,544 | 153,242 | 152,215 | 149,899 | 149,774 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 154,907 | 154,544 | 153,242 | 152,215 | 149,899 | 149,774 | RCOA8274 |
| Tier 2 capital | 12,119 | 12,634 | 13,106 | 13,289 | 13,570 | 13,903 | RCOA5311 |
| Allowance includable in Tier 2 capital | 12,119 | 12,634 | 13,106 | 13,289 | 13,570 | 13,903 | RCOA5310 |
| Total capital | 167,026 | 167,178 | 166,348 | 165,504 | 163,469 | 163,677 | RCOA3792 |
| Total risk-weighted assets | 1,167,746 | 1,151,512 | 1,149,873 | 1,132,363 | 1,147,861 | 1,139,876 | RCOAA223 |
| Average total assets for the leverage ratio | 1,561,631 | 1,524,067 | 1,481,176 | 1,490,291 | 1,491,781 | 1,494,291 | 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 | $19.7M | $2.5M | 12.69% | 0.21% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $452.6M | $63.0M | 13.91% | 5.39% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $28.2M | $28.2M | 100.00% | 2.42% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $211.6M | $129.1M | 61.02% | 11.06% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $1.9M | $2.8M | 150.00% | 0.24% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $4.8M | $4.9M | 101.14% | 0.42% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $796.5M | $784.8M | 98.53% | 67.21% | RC-R Part II, item 4.d, 5.d |
| All other assets | $109.8M | $115.2M | 105.00% | 9.87% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $32.5M | $32.5M | 100.00% | 2.78% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $4.7M | NA | 0.40% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.16B | does not tie to item 31 ($1.17B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.17B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.17B | 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 | 13.27% | 13.27% | 14.30% | 9.92% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 13.42% | 13.42% | 14.52% | 10.14% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 13.33% | 13.33% | 14.47% | 10.35% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 13.44% | 13.44% | 14.62% | 10.21% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 13.06% | 13.06% | 14.24% | 10.05% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 13.14% | 13.14% | 14.36% | 10.02% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 12.69% | 12.69% | 13.93% | 9.73% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 12.57% | 12.57% | 13.82% | 9.58% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 12.48% | 12.48% | 13.74% | 9.46% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 12.55% | 12.55% | 13.80% | 9.25% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.03% | 12.03% | 13.28% | 9.03% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 11.62% | 11.62% | 12.87% | 8.92% | 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 |
|---|---|---|---|---|---|---|
| Cortrust Bank N.A. (this bank) | Risk-based | 13.27% | 13.27% | 14.30% | 9.92% | |
| Sterling Bank | $1.56B | Risk-based | 16.81% | 16.81% | 18.06% | 11.14% |
| City First Bank, N.A. | $1.56B | CBLR | NA | NA | NA | 13.20% |
| First State Bank | $1.56B | Risk-based | 14.42% | 14.42% | 15.68% | 10.93% |
| Providence Bank & Trust | $1.56B | CBLR | NA | NA | NA | 11.50% |
| Union Bank | $1.56B | Risk-based | 12.81% | 12.81% | 13.73% | 7.82% |
| First Keystone Community Bank | $1.57B | Risk-based | 15.34% | 15.34% | 16.23% | 9.69% |
| The Citizens Bank of Philadelphia | $1.56B | Risk-based | 12.38% | 12.38% | 13.36% | 9.11% |
| Quill Bank | $1.56B | Risk-based | 16.51% | 16.51% | 17.79% | 14.42% |
| Newburyport Five Cents Savings Bank | $1.57B | Risk-based | 11.67% | 11.67% | 12.92% | 9.76% |
| Main Street Bank Corp. | $1.55B | Risk-based | 11.63% | 11.63% | 12.80% | 9.25% |
| Peer 25th percentile | 12.21% | 12.21% | 13.25% | 9.36% | ||
| Peer median | 13.62% | 13.62% | 14.70% | 10.35% | ||
| Peer 75th percentile | 15.63% | 15.63% | 16.62% | 11.41% | ||
| This bank's percentile | 50 | 50 | 50 | 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/61355/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.