Decatur County Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.00% (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: 4.00% (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 11.01% +4.51 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 | $29.4M | 29,385 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $266.8M | 266,830 | RCOAA223 |
| Recomputed ratio | 11.01% | numerator / denominator | |
| Filed ratio | 11.01% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.51 pp | $12.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.01% +3.01 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 | $29.4M | 29,385 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $266.8M | 266,830 | RCOAA223 |
| Recomputed ratio | 11.01% | numerator / denominator | |
| Filed ratio | 11.01% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.01 pp | $8.0M | capital that could be lost first |
Total risk-based capital ratio 12.00% +2.00 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 | $32.0M | 32,014 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $266.8M | 266,830 | RCOAA223 |
| Recomputed ratio | 12.00% | numerator / denominator | |
| Filed ratio | 12.00% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.00 pp | $5.3M | capital that could be lost first |
Tier 1 leverage ratio 9.03% +4.03 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 | $29.4M | 29,385 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $325.3M | 325,318 | RCOAA224 |
| Recomputed ratio | 9.03% | numerator / denominator | |
| Filed ratio | 9.03% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.03 pp | $13.1M | 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 | 11,696 | 11,696 | 11,696 | 8,196 | 8,196 | 8,196 | RCOAP742 |
| Retained earnings | 17,689 | 17,734 | 17,264 | 16,563 | 16,243 | 15,856 | RCOAKW00 |
| Accumulated other comprehensive income | (2,455) | (2,578) | (2,275) | (2,440) | (3,151) | (3,313) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 26,930 | 26,852 | 26,685 | 22,319 | 21,288 | 20,739 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,455 | 2,578 | 2,275 | 2,440 | 3,151 | 3,313 | P859 - P840 |
| Common equity Tier 1 capital | 29,385 | 29,430 | 28,960 | 24,759 | 24,439 | 24,052 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 29,385 | 29,430 | 28,960 | 24,759 | 24,439 | 24,052 | RCOA8274 |
| Tier 2 capital | 2,629 | 2,604 | 2,601 | 2,543 | 2,310 | 2,256 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,629 | 2,604 | 2,601 | 2,543 | 2,310 | 2,256 | RCOA5310 |
| Total capital | 32,014 | 32,034 | 31,561 | 27,302 | 26,749 | 26,308 | RCOA3792 |
| Total risk-weighted assets | 266,830 | 257,892 | 263,035 | 249,842 | 240,746 | 240,972 | RCOAA223 |
| Average total assets for the leverage ratio | 325,318 | 323,360 | 314,881 | 302,872 | 303,455 | 287,757 | 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 | $12.2M | $495K | 4.07% | 0.19% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $33.2M | $9.9M | 29.93% | 3.73% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $8.7M | $1.7M | 20.00% | 0.65% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $65.7M | $33.4M | 50.77% | 12.51% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $2.6M | $3.9M | 150.00% | 1.46% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $1.8M | $2.8M | 150.00% | 1.03% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $187.9M | $178.9M | 95.19% | 67.04% | RC-R Part II, item 4.d, 5.d |
| All other assets | $18.3M | $17.4M | 95.10% | 6.53% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $20.1M | $18.1M | 89.82% | 6.77% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $244K | NA | 0.09% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $266.6M | ties to item 31 ($266.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $266.8M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $266.8M | 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 | 11.01% | 11.01% | 12.00% | 9.03% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.41% | 11.41% | 12.42% | 9.10% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 11.01% | 11.01% | 12.00% | 9.20% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 9.91% | 9.91% | 10.93% | 8.17% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 10.15% | 10.15% | 11.11% | 8.05% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 9.98% | 9.98% | 10.92% | 8.36% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 10.04% | 10.04% | 10.99% | 8.27% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 10.36% | 10.36% | 11.29% | 8.30% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 10.04% | 10.04% | 10.95% | 8.14% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 10.17% | 10.17% | 11.11% | 8.33% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 10.03% | 10.03% | 10.96% | 8.35% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 9.82% | 9.82% | 10.63% | 8.01% | 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 |
|---|---|---|---|---|---|---|
| Decatur County Bank (this bank) | Risk-based | 11.01% | 11.01% | 12.00% | 9.03% | |
| First State Bank of Burnet | $325.8M | CBLR | NA | NA | NA | 12.53% |
| Western Bank | $325.9M | Risk-based | 32.97% | 32.97% | 34.21% | 12.21% |
| Elizabethton Federal Savings Bank | $326.0M | CBLR | NA | NA | NA | 42.27% |
| The First National Bank of River Falls | $325.3M | Risk-based | 16.79% | 16.79% | 18.04% | 10.06% |
| PCSB Bank | $326.1M | CBLR | NA | NA | NA | 11.09% |
| Heritage Bank | $324.9M | Risk-based | 12.99% | 12.99% | 14.24% | 9.94% |
| FMS Bank | $324.8M | Risk-based | 10.79% | 10.79% | 12.04% | 9.85% |
| Columbus State Bank | $326.5M | Risk-based | 61.75% | 61.75% | 62.01% | 14.47% |
| Peer 25th percentile | 12.99% | 12.99% | 14.24% | 10.03% | ||
| Peer median | 16.79% | 16.79% | 18.04% | 11.65% | ||
| Peer 75th percentile | 32.97% | 32.97% | 34.21% | 13.02% | ||
| This bank's percentile | 20 | 20 | 0 | 0 |
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/66154/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.