County Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 11.83% (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: 11.83% (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 18.96% +12.46 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 | $107.8M | 107,757 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $568.3M | 568,304 | RCOAA223 |
| Recomputed ratio | 18.96% | numerator / denominator | |
| Filed ratio | 18.96% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +12.46 pp | $70.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 18.96% +10.96 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 | $107.8M | 107,757 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $568.3M | 568,304 | RCOAA223 |
| Recomputed ratio | 18.96% | numerator / denominator | |
| Filed ratio | 18.96% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +10.96 pp | $62.3M | capital that could be lost first |
Total risk-based capital ratio 19.83% +9.83 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 | $112.7M | 112,710 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $568.3M | 568,304 | RCOAA223 |
| Recomputed ratio | 19.83% | numerator / denominator | |
| Filed ratio | 19.83% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +9.83 pp | $55.9M | capital that could be lost first |
Tier 1 leverage ratio 15.41% +10.41 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 | $107.8M | 107,757 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $699.3M | 699,335 | RCOAA224 |
| Recomputed ratio | 15.41% | numerator / denominator | |
| Filed ratio | 15.41% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +10.41 pp | $72.8M | 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 | 10,544 | 10,544 | 10,544 | 10,544 | 10,544 | 10,544 | RCOAP742 |
| Retained earnings | 97,213 | 94,491 | 89,610 | 83,390 | 77,862 | 73,050 | RCOAKW00 |
| Accumulated other comprehensive income | (7,962) | (8,315) | (7,684) | (8,301) | (10,567) | (10,441) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 99,795 | 96,720 | 92,470 | 85,633 | 77,839 | 73,153 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 7,962 | 8,315 | 7,684 | 8,301 | 10,567 | 10,441 | P859 - P840 |
| Common equity Tier 1 capital | 107,757 | 105,035 | 100,154 | 93,934 | 88,406 | 83,594 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 107,757 | 105,035 | 100,154 | 93,934 | 88,406 | 83,594 | RCOA8274 |
| Tier 2 capital | 4,953 | 4,658 | 4,680 | 4,491 | 4,337 | 4,419 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,953 | 4,658 | 4,680 | 4,491 | 4,337 | 4,419 | RCOA5310 |
| Total capital | 112,710 | 109,693 | 104,834 | 98,425 | 92,743 | 88,013 | RCOA3792 |
| Total risk-weighted assets | 568,304 | 554,485 | 536,670 | 535,950 | 516,899 | 517,416 | RCOAA223 |
| Average total assets for the leverage ratio | 699,335 | 683,988 | 673,919 | 665,421 | 651,612 | 636,843 | 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 | $60.9M | $1.4M | 2.36% | 0.25% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $91.8M | $15.6M | 16.97% | 2.74% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $93.9M | $60.0M | 63.88% | 10.56% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $5.7M | $8.6M | 150.00% | 1.51% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $1.4M | $2.1M | 150.00% | 0.37% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $417.8M | $416.4M | 99.66% | 73.27% | RC-R Part II, item 4.d, 5.d |
| All other assets | $37.3M | $36.8M | 98.68% | 6.47% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $26.3M | $26.3M | 100.00% | 4.63% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.1M | NA | 0.20% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $567.2M | ties to item 31 ($567.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $568.3M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $568.3M | 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 | 18.96% | 18.96% | 19.83% | 15.41% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 18.94% | 18.94% | 19.78% | 15.36% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 18.66% | 18.66% | 19.53% | 14.86% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 17.53% | 17.53% | 18.36% | 14.12% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 17.10% | 17.10% | 17.94% | 13.57% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 16.16% | 16.16% | 17.01% | 13.13% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 16.21% | 16.21% | 17.07% | 12.90% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 16.21% | 16.21% | 17.12% | 12.38% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.58% | 15.58% | 16.44% | 12.50% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.97% | 14.97% | 15.84% | 12.24% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.68% | 14.68% | 15.55% | 12.11% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.32% | 14.32% | 15.19% | 11.49% | 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 |
|---|---|---|---|---|---|---|
| County Bank (this bank) | Risk-based | 18.96% | 18.96% | 19.83% | 15.41% | |
| Bank of Ocean City | $695.0M | Risk-based | 14.55% | 14.55% | 15.28% | 11.65% |
| First Community Bank of Central Alabama | $694.3M | Risk-based | 10.76% | 10.76% | 12.02% | 8.57% |
| Banknorth | $694.1M | Risk-based | 10.47% | 10.47% | 11.51% | 10.32% |
| Southwest Bank | $693.7M | CBLR | NA | NA | NA | 11.33% |
| Baker Boyer National Bank | $692.9M | Risk-based | 15.43% | 15.43% | 16.46% | 9.25% |
| The Citizens National Bank of Somerset | $700.9M | Risk-based | 14.73% | 14.73% | 15.98% | 9.02% |
| Hometown Bank | $691.9M | Risk-based | 10.75% | 10.75% | 11.99% | 8.28% |
| Citizens National Bank | $691.8M | Risk-based | 17.18% | 17.18% | 18.43% | 12.73% |
| Premier Bank Minnesota | $691.5M | Risk-based | 12.43% | 12.43% | 13.68% | 10.02% |
| American Nation Bank | $691.5M | CBLR | NA | NA | NA | 10.31% |
| Peer 25th percentile | 10.76% | 10.76% | 12.01% | 9.08% | ||
| Peer median | 13.49% | 13.49% | 14.48% | 10.17% | ||
| Peer 75th percentile | 14.90% | 14.90% | 16.10% | 11.08% | ||
| This bank's percentile | 100 | 100 | 100 | 100 |
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/1459735/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.