Crescent Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 27.17% (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: 27.17% (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 34.05% +27.55 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 | $154.5M | 154,516 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $453.8M | 453,848 | RCOAA223 |
| Recomputed ratio | 34.05% | numerator / denominator | |
| Filed ratio | 34.05% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +27.55 pp | $125.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 34.05% +26.05 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 | $154.5M | 154,516 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $453.8M | 453,848 | RCOAA223 |
| Recomputed ratio | 34.05% | numerator / denominator | |
| Filed ratio | 34.05% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +26.05 pp | $118.2M | capital that could be lost first |
Total risk-based capital ratio 35.17% +25.17 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 | $159.6M | 159,637 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $453.8M | 453,848 | RCOAA223 |
| Recomputed ratio | 35.17% | numerator / denominator | |
| Filed ratio | 35.17% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +25.17 pp | $114.3M | capital that could be lost first |
Tier 1 leverage ratio 15.01% +10.01 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 | $154.5M | 154,516 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.03B | 1,029,451 | RCOAA224 |
| Recomputed ratio | 15.01% | numerator / denominator | |
| Filed ratio | 15.01% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +10.01 pp | $103.0M | 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 | 92,910 | 92,910 | 92,910 | 92,910 | 92,910 | 92,910 | RCOAP742 |
| Retained earnings | 67,085 | 73,334 | 38,728 | 41,386 | 43,987 | 35,247 | RCOAKW00 |
| Accumulated other comprehensive income | (6,449) | (5,483) | (4,884) | (5,251) | (6,333) | (6,677) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 153,546 | 160,761 | 126,754 | 129,045 | 130,564 | 121,480 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 970 | 5,483 | 4,884 | (1,211) | (129) | (404) | P859 - P840 |
| Common equity Tier 1 capital | 154,516 | 166,244 | 131,638 | 127,834 | 130,435 | 121,076 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 154,516 | 166,244 | 131,638 | 127,834 | 130,435 | 121,076 | RCOA8274 |
| Tier 2 capital | 5,121 | 2,930 | 11,083 | 11,301 | 12,348 | 12,743 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,121 | 2,930 | 11,083 | 11,301 | 12,348 | 12,743 | RCOA5310 |
| Total capital | 159,637 | 169,174 | 142,721 | 139,135 | 142,783 | 133,819 | RCOA3792 |
| Total risk-weighted assets | 453,848 | 454,875 | 849,671 | 856,676 | 932,831 | 954,370 | RCOAA223 |
| Average total assets for the leverage ratio | 1,029,451 | 961,529 | 1,012,750 | 1,015,812 | 1,050,280 | 1,106,875 | 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 | $79.3M | $7.3M | 9.22% | 1.61% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $106.1M | $25.2M | 23.75% | 5.55% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $26.5M | $14.0M | 52.74% | 3.09% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.4M | $2.0M | 150.00% | 0.45% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $181.3M | $177.4M | 97.83% | 39.08% | RC-R Part II, item 4.d, 5.d |
| All other assets | $28.5M | $27.5M | 96.55% | 6.07% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $11.3M | $11.3M | 100.00% | 2.50% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $189.0M | NA | 41.65% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $264.8M | ties to item 31 ($264.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $453.8M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $453.8M | 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 | 34.05% | 34.05% | 35.17% | 15.01% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 36.55% | 36.55% | 37.19% | 17.29% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 15.49% | 15.49% | 16.80% | 13.00% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 14.92% | 14.92% | 16.24% | 12.58% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 13.98% | 13.98% | 15.31% | 12.42% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 12.69% | 12.69% | 14.02% | 10.94% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 12.36% | 12.36% | 13.69% | 10.77% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 11.18% | 11.18% | 12.53% | 9.66% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 12.10% | 12.10% | 13.42% | 10.69% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 12.22% | 12.22% | 13.54% | 10.39% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.26% | 12.26% | 13.58% | 10.57% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 14.23% | 14.23% | 15.52% | 12.17% | 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 |
|---|---|---|---|---|---|---|
| Crescent Bank (this bank) | Risk-based | 34.05% | 34.05% | 35.17% | 15.01% | |
| Sound Community Bank | $1.07B | CBLR | NA | NA | NA | 10.93% |
| Nebraskaland Bank | $1.06B | CBLR | NA | NA | NA | 9.12% |
| CNB Bank | $1.07B | CBLR | NA | NA | NA | 9.73% |
| Core Bank | $1.07B | Risk-based | 12.17% | 12.17% | 13.42% | 9.77% |
| Commerceone Bank | $1.06B | Risk-based | 11.89% | 11.89% | 12.89% | 9.01% |
| The Paducah Bank and Trust Company | $1.07B | Risk-based | 12.87% | 12.87% | 14.12% | 10.63% |
| United Bank of Michigan | $1.06B | CBLR | NA | NA | NA | 10.61% |
| Monticello Banking Company | $1.07B | CBLR | NA | NA | NA | 10.17% |
| Centennial Bank | $1.06B | Risk-based | 12.67% | 12.67% | 13.92% | 9.82% |
| Great Midwest Bank, State Savings Bank | $1.06B | CBLR | NA | NA | NA | 16.50% |
| Peer 25th percentile | 12.10% | 12.10% | 13.29% | 9.74% | ||
| Peer median | 12.42% | 12.42% | 13.67% | 10.00% | ||
| Peer 75th percentile | 12.72% | 12.72% | 13.97% | 10.62% | ||
| This bank's percentile | 100 | 100 | 100 | 90 |
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/1885932/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.