Cross County Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 13.45% (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: 13.45% (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 20.83% +14.33 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 | $68.1M | 68,128 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $327.1M | 327,141 | RCOAA223 |
| Recomputed ratio | 20.83% | numerator / denominator | |
| Filed ratio | 20.83% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +14.33 pp | $46.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 20.83% +12.83 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 | $68.1M | 68,128 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $327.1M | 327,141 | RCOAA223 |
| Recomputed ratio | 20.83% | numerator / denominator | |
| Filed ratio | 20.83% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +12.83 pp | $42.0M | capital that could be lost first |
Total risk-based capital ratio 21.45% +11.45 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 | $70.2M | 70,173 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $327.1M | 327,141 | RCOAA223 |
| Recomputed ratio | 21.45% | numerator / denominator | |
| Filed ratio | 21.45% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +11.45 pp | $37.5M | capital that could be lost first |
Tier 1 leverage ratio 12.84% +7.84 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 | $68.1M | 68,128 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $530.7M | 530,707 | RCOAA224 |
| Recomputed ratio | 12.84% | numerator / denominator | |
| Filed ratio | 12.84% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.84 pp | $41.6M | 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 | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP742 |
| Retained earnings | 68,128 | 67,448 | 66,903 | 66,222 | 65,166 | 64,567 | RCOAKW00 |
| Accumulated other comprehensive income | (366) | (269) | (149) | (246) | (401) | (529) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 67,762 | 67,179 | 66,754 | 65,976 | 64,765 | 64,038 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 366 | 269 | 149 | 246 | 401 | 529 | P859 - P840 |
| Common equity Tier 1 capital | 68,128 | 67,448 | 66,903 | 66,222 | 65,166 | 64,567 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 68,128 | 67,448 | 66,903 | 66,222 | 65,166 | 64,567 | RCOA8274 |
| Tier 2 capital | 2,045 | 2,048 | 2,044 | 2,044 | 2,045 | 2,042 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,045 | 2,048 | 2,044 | 2,044 | 2,045 | 2,042 | RCOA5310 |
| Total capital | 70,173 | 69,496 | 68,947 | 68,266 | 67,211 | 66,609 | RCOA3792 |
| Total risk-weighted assets | 327,141 | 327,321 | 327,992 | 325,402 | 328,810 | 333,350 | RCOAA223 |
| Average total assets for the leverage ratio | 530,707 | 533,056 | 525,641 | 528,418 | 535,303 | 538,000 | 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 | $55.5M | $1.3M | 2.33% | 0.40% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $33.5M | $11.4M | 33.99% | 3.49% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $294.5M | $166.3M | 56.45% | 50.82% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $99.7M | $99.7M | 100.00% | 30.47% | RC-R Part II, item 4.d, 5.d |
| All other assets | $42.7M | $41.5M | 97.08% | 12.68% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $5.3M | $5.0M | 95.29% | 1.54% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2.0M | NA | 0.61% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $325.1M | ties to item 31 ($325.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $327.1M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $327.1M | 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 | 20.83% | 20.83% | 21.45% | 12.84% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 20.61% | 20.61% | 21.23% | 12.65% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 20.40% | 20.40% | 21.02% | 12.73% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 20.35% | 20.35% | 20.98% | 12.53% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 19.82% | 19.82% | 20.44% | 12.17% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 19.37% | 19.37% | 19.98% | 12.00% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 19.21% | 19.21% | 19.82% | 11.69% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 18.97% | 18.97% | 19.58% | 11.70% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 18.99% | 18.99% | 19.61% | 11.67% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 18.69% | 18.69% | 19.30% | 11.79% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 18.57% | 18.57% | 19.18% | 11.62% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 18.22% | 18.22% | 18.83% | 11.42% | 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 |
|---|---|---|---|---|---|---|
| Cross County Savings Bank (this bank) | Risk-based | 20.83% | 20.83% | 21.45% | 12.84% | |
| First Citizens State Bank | $525.2M | CBLR | NA | NA | NA | 18.00% |
| First State Bank of Dequeen | $525.1M | CBLR | NA | NA | NA | 8.54% |
| United Community Bank of West Kentucky, Inc. | $524.9M | CBLR | NA | NA | NA | 11.01% |
| Connecticut Community Bank, N.A. | $526.0M | CBLR | NA | NA | NA | 13.11% |
| Enterprise Bank | $524.6M | Risk-based | 11.34% | 11.34% | 11.67% | 8.15% |
| Select Bank | $524.4M | Risk-based | 11.52% | 11.52% | 12.37% | 9.54% |
| Coulee Bank | $524.4M | Risk-based | 11.54% | 11.54% | 12.79% | 9.13% |
| Entrebank | $527.1M | CBLR | NA | NA | NA | 9.61% |
| Germantown Trust & Savings Bank | $523.6M | CBLR | NA | NA | NA | 11.58% |
| Shelby County State Bank | $523.6M | Risk-based | 13.64% | 13.64% | 14.81% | 10.00% |
| Peer 25th percentile | 11.47% | 11.47% | 12.20% | 9.23% | ||
| Peer median | 11.53% | 11.53% | 12.58% | 9.80% | ||
| Peer 75th percentile | 12.06% | 12.06% | 13.30% | 11.44% | ||
| This bank's percentile | 100 | 100 | 100 | 80 |
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/1007873/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.