Decorah Bank and Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.38% (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: 6.38% (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 13.13% +6.63 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 | $81.8M | 81,838 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $623.5M | 623,484 | RCOAA223 |
| Recomputed ratio | 13.13% | numerator / denominator | |
| Filed ratio | 13.13% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.63 pp | $41.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.13% +5.13 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 | $81.8M | 81,838 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $623.5M | 623,484 | RCOAA223 |
| Recomputed ratio | 13.13% | numerator / denominator | |
| Filed ratio | 13.13% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.13 pp | $32.0M | capital that could be lost first |
Total risk-based capital ratio 14.38% +4.38 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 | $89.6M | 89,647 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $623.5M | 623,484 | RCOAA223 |
| Recomputed ratio | 14.38% | numerator / denominator | |
| Filed ratio | 14.38% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.38 pp | $27.3M | capital that could be lost first |
Tier 1 leverage ratio 10.41% +5.41 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 | $81.8M | 81,838 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $785.8M | 785,792 | RCOAA224 |
| Recomputed ratio | 10.41% | numerator / denominator | |
| Filed ratio | 10.41% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.41 pp | $42.5M | 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 | 26,098 | 26,098 | 26,098 | 26,098 | 26,098 | 26,098 | RCOAP742 |
| Retained earnings | 61,280 | 60,519 | 60,063 | 59,216 | 58,880 | 58,206 | RCOAKW00 |
| Accumulated other comprehensive income | (6,935) | (7,540) | (6,629) | (7,527) | (10,066) | (9,791) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 80,443 | 79,077 | 79,532 | 77,787 | 74,912 | 74,513 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,395 | 2,000 | 1,088 | 1,914 | 4,451 | 4,173 | P859 - P840 |
| Common equity Tier 1 capital | 81,838 | 81,077 | 80,620 | 79,701 | 79,363 | 78,686 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 81,838 | 81,077 | 80,620 | 79,701 | 79,363 | 78,686 | RCOA8274 |
| Tier 2 capital | 7,809 | 7,687 | 7,715 | 7,559 | 7,407 | 7,239 | RCOA5311 |
| Allowance includable in Tier 2 capital | 7,809 | 7,687 | 7,715 | 7,559 | 7,407 | 7,239 | RCOA5310 |
| Total capital | 89,647 | 88,764 | 88,335 | 87,260 | 86,770 | 85,925 | RCOA3792 |
| Total risk-weighted assets | 623,484 | 613,777 | 616,261 | 603,568 | 591,185 | 577,761 | RCOAA223 |
| Average total assets for the leverage ratio | 785,792 | 770,048 | 761,775 | 748,255 | 735,085 | 728,355 | 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 | $34.0M | $4.8M | 14.00% | 0.76% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $159.8M | $37.2M | 23.26% | 5.95% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $6.0M | $731K | 12.25% | 0.12% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $108.1M | $69.4M | 64.23% | 11.11% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $1.1M | $1.7M | 150.00% | 0.26% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $2.5M | $3.7M | 150.00% | 0.59% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $466.8M | $464.6M | 99.54% | 74.36% | RC-R Part II, item 4.d, 5.d |
| All other assets | $28.3M | $29.0M | 102.30% | 4.64% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $18K | $225K | 1250.00% | 0.04% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $30.5M | $13.3M | 43.72% | 2.13% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $205K | $205K | 100.00% | 0.03% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $700 | NA | 0.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $624.8M | ties to item 31 ($624.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $624.8M | RCONB704 |
| Less: excess allowance for credit losses | $1.3M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $623.5M | 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 | 13.13% | 13.13% | 14.38% | 10.41% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.21% | 13.21% | 14.46% | 10.53% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.08% | 13.08% | 14.33% | 10.58% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.21% | 13.21% | 14.46% | 10.65% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.42% | 13.42% | 14.68% | 10.80% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.62% | 13.62% | 14.87% | 10.80% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.55% | 13.55% | 14.80% | 11.20% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.56% | 13.56% | 14.81% | 10.95% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.15% | 13.15% | 14.40% | 10.91% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.20% | 13.20% | 14.45% | 10.95% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.85% | 12.85% | 14.11% | 11.01% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.18% | 13.18% | 14.44% | 11.19% | 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 |
|---|---|---|---|---|---|---|
| Decorah Bank and Trust Company (this bank) | Risk-based | 13.13% | 13.13% | 14.38% | 10.41% | |
| Farmers Bank & Trust Company | $794.0M | Risk-based | 11.43% | 11.43% | 12.16% | 9.24% |
| First Community Bank | $794.4M | CBLR | NA | NA | NA | 10.36% |
| River Valley Community Bank | $793.1M | Risk-based | 13.82% | 13.82% | 14.90% | 8.73% |
| First Western Bank | $792.7M | Risk-based | 11.88% | 11.88% | 12.90% | 8.90% |
| American Federal Bank | $795.8M | Risk-based | 12.92% | 12.92% | 14.17% | 9.32% |
| The Pitney Bowes Bank Inc. | $796.3M | CBLR | NA | NA | NA | 12.37% |
| Sauk Valley Bank & Trust Company | $790.8M | Risk-based | 11.49% | 11.49% | 12.74% | 8.84% |
| Farmers State Bank | $790.3M | Risk-based | 12.15% | 12.15% | 13.40% | 8.84% |
| Citizens Trust Bank | $790.3M | Risk-based | 22.73% | 22.73% | 23.87% | 13.24% |
| The New Washington State Bank | $798.1M | CBLR | NA | NA | NA | 9.33% |
| Peer 25th percentile | 11.69% | 11.69% | 12.82% | 8.86% | ||
| Peer median | 12.15% | 12.15% | 13.40% | 9.28% | ||
| Peer 75th percentile | 13.37% | 13.37% | 14.53% | 10.11% | ||
| This bank's percentile | 71 | 71 | 71 | 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/872047/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.