Emigrant Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.68% (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: 10.68% (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 17.43% +10.93 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 | $1.13B | 1,134,553 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $6.51B | 6,510,782 | RCOAA223 |
| Recomputed ratio | 17.43% | numerator / denominator | |
| Filed ratio | 17.43% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.93 pp | $711.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.43% +9.43 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 | $1.13B | 1,134,553 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $6.51B | 6,510,782 | RCOAA223 |
| Recomputed ratio | 17.43% | numerator / denominator | |
| Filed ratio | 17.43% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.43 pp | $613.7M | capital that could be lost first |
Total risk-based capital ratio 18.68% +8.68 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 | $1.22B | 1,215,978 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $6.51B | 6,510,782 | RCOAA223 |
| Recomputed ratio | 18.68% | numerator / denominator | |
| Filed ratio | 18.68% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.68 pp | $564.9M | capital that could be lost first |
Tier 1 leverage ratio 20.30% +15.30 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 | $1.13B | 1,134,553 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $5.59B | 5,588,053 | RCOAA224 |
| Recomputed ratio | 20.30% | numerator / denominator | |
| Filed ratio | 20.30% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +15.30 pp | $855.2M | 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 | 1,148,034 | 1,160,113 | 1,157,549 | 1,157,549 | 1,157,549 | 1,157,549 | RCOAP742 |
| Retained earnings | 94,248 | 84,302 | 77,086 | 66,200 | 6,955 | (8,940) | RCOAKW00 |
| Accumulated other comprehensive income | (28,874) | (28,699) | (28,404) | (17,375) | (18,057) | (18,886) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 1,213,408 | 1,215,716 | 1,206,231 | 1,206,374 | 1,146,447 | 1,129,723 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (78,855) | (79,033) | (79,330) | (90,362) | (89,681) | (88,855) | P859 - P840 |
| Common equity Tier 1 capital | 1,134,553 | 1,136,683 | 1,126,901 | 1,116,012 | 1,056,766 | 1,040,868 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 1,134,553 | 1,136,683 | 1,126,901 | 1,116,012 | 1,056,766 | 1,040,868 | RCOA8274 |
| Tier 2 capital | 81,425 | 79,200 | 80,585 | 79,550 | 80,706 | 79,366 | RCOA5311 |
| Allowance includable in Tier 2 capital | 81,425 | 79,200 | 80,585 | 79,550 | 80,706 | 79,366 | RCOA5310 |
| Total capital | 1,215,978 | 1,215,883 | 1,207,486 | 1,195,562 | 1,137,472 | 1,120,234 | RCOA3792 |
| Total risk-weighted assets | 6,510,782 | 6,349,696 | 6,435,185 | 6,354,629 | 6,443,874 | 6,338,985 | RCOAA223 |
| Average total assets for the leverage ratio | 5,588,053 | 5,930,654 | 5,646,801 | 5,607,984 | 5,681,380 | 5,940,166 | 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 | $496.2M | $1.1M | 0.22% | 0.02% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $253.4M | $99.9M | 39.46% | 1.53% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $327.3M | $180.5M | 55.15% | 2.77% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $189.9M | $271.6M | 142.98% | 4.17% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $3.46B | $3.24B | 93.64% | 49.79% | RC-R Part II, item 4.d, 5.d |
| All other assets | $495.1M | $492.6M | 99.48% | 7.56% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $376.6M | $376.6M | 100.00% | 5.78% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Unsettled transactions | $86K | $86K | 100.00% | 0.00% | RC-R Part II, item 22 |
| Market risk and other approaches | NA | $1.85B | NA | 28.38% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $4.67B | does not tie to item 31 ($6.51B) |
|---|---|---|
| Risk-weighted assets before deductions | $6.51B | RCONB704 |
| Less: excess allowance for credit losses | $3.2M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $6.51B | 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 | 17.43% | 17.43% | 18.68% | 20.30% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 17.90% | 17.90% | 19.15% | 19.17% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 17.51% | 17.51% | 18.76% | 19.96% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 17.56% | 17.56% | 18.81% | 19.90% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 16.40% | 16.40% | 17.65% | 18.60% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 16.42% | 16.42% | 17.67% | 17.52% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 16.47% | 16.47% | 17.72% | 17.06% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 21.49% | 21.49% | 22.67% | 22.68% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 20.08% | 20.08% | 21.28% | 22.01% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 20.51% | 20.51% | 21.71% | 22.51% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 20.40% | 20.40% | 21.61% | 21.40% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 20.33% | 20.33% | 21.58% | 20.83% | 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 |
|---|---|---|---|---|---|---|
| Emigrant Bank (this bank) | Risk-based | 17.43% | 17.43% | 18.68% | 20.30% | |
| Independent Bank | $5.66B | Risk-based | 11.45% | 11.45% | 12.70% | 9.67% |
| Firstrust Savings Bank | $5.62B | Risk-based | 11.80% | 11.80% | 13.06% | 11.44% |
| Cape Cod Five Cents Savings Bank | $5.62B | Risk-based | 18.18% | 18.18% | 18.83% | 11.11% |
| Orrstown Bank | $5.61B | Risk-based | 12.11% | 12.11% | 13.13% | 9.97% |
| Westamerica Bank | $5.77B | Risk-based | 16.23% | 16.23% | 16.69% | 10.27% |
| Institution for Savings in Newburyport and Its Vicinity | $5.56B | Risk-based | 16.21% | 16.21% | 16.56% | 12.66% |
| First Internet Bank of Indiana | $5.53B | Risk-based | 10.84% | 10.84% | 12.09% | 7.57% |
| Great Southern Bank | $5.53B | Risk-based | 13.22% | 13.22% | 14.47% | 11.25% |
| Peer 25th percentile | 11.72% | 11.72% | 12.97% | 9.90% | ||
| Peer median | 12.66% | 12.66% | 13.80% | 10.69% | ||
| Peer 75th percentile | 16.22% | 16.22% | 16.59% | 11.30% | ||
| This bank's percentile | 88 | 88 | 88 | 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/137915/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.