Fall River Five Cents Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.38% (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: 4.38% (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 11.61% +5.11 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 | $163.6M | 163,572 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.41B | 1,408,784 | RCOAA223 |
| Recomputed ratio | 11.61% | numerator / denominator | |
| Filed ratio | 11.61% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.11 pp | $72.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.61% +3.61 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 | $163.6M | 163,572 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.41B | 1,408,784 | RCOAA223 |
| Recomputed ratio | 11.61% | numerator / denominator | |
| Filed ratio | 11.61% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.61 pp | $50.9M | capital that could be lost first |
Total risk-based capital ratio 12.38% +2.38 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 | $174.4M | 174,359 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.41B | 1,408,784 | RCOAA223 |
| Recomputed ratio | 12.38% | numerator / denominator | |
| Filed ratio | 12.38% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.38 pp | $33.5M | capital that could be lost first |
Tier 1 leverage ratio 8.70% +3.70 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 | $163.6M | 163,572 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.88B | 1,879,830 | RCOAA224 |
| Recomputed ratio | 8.70% | numerator / denominator | |
| Filed ratio | 8.70% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.70 pp | $69.6M | 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 | 22,501 | 22,501 | 22,501 | 22,501 | 22,501 | 22,501 | RCOAP742 |
| Retained earnings | 143,274 | 140,988 | 139,617 | 139,434 | 137,727 | 134,814 | RCOAKW00 |
| Accumulated other comprehensive income | (27,819) | (28,625) | (27,137) | (28,415) | (31,890) | (32,617) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 137,956 | 134,864 | 134,981 | 133,520 | 128,338 | 124,698 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 25,616 | 26,422 | 24,933 | 26,212 | 29,686 | 30,414 | P859 - P840 |
| Common equity Tier 1 capital | 163,572 | 161,286 | 159,914 | 159,732 | 158,024 | 155,112 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 163,572 | 161,286 | 159,914 | 159,732 | 158,024 | 155,112 | RCOA8274 |
| Tier 2 capital | 10,787 | 10,556 | 10,681 | 9,700 | 10,138 | 9,857 | RCOA5311 |
| Allowance includable in Tier 2 capital | 10,787 | 10,556 | 10,681 | 9,700 | 10,138 | 9,857 | RCOA5310 |
| Total capital | 174,359 | 171,842 | 170,595 | 169,432 | 168,162 | 164,969 | RCOA3792 |
| Total risk-weighted assets | 1,408,784 | 1,380,319 | 1,408,236 | 1,438,100 | 1,463,531 | 1,418,009 | RCOAA223 |
| Average total assets for the leverage ratio | 1,879,830 | 1,905,215 | 1,913,010 | 1,907,962 | 1,905,104 | 1,905,390 | 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 | $49.7M | $2.8M | 5.54% | 0.20% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $307.5M | $89.4M | 29.09% | 6.35% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $648.8M | $329.9M | 50.84% | 23.42% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $14.8M | $22.2M | 150.00% | 1.58% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $10.6M | $14.6M | 137.38% | 1.03% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $774.6M | $773.4M | 99.85% | 54.90% | RC-R Part II, item 4.d, 5.d |
| All other assets | $95.2M | $83.7M | 87.92% | 5.94% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $49.6M | $44.9M | 90.56% | 3.19% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $2.2M | $647K | 29.35% | 0.05% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $47.3M | NA | 3.35% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.36B | ties to item 31 ($1.36B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.41B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.41B | 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 | 11.61% | 11.61% | 12.38% | 8.70% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 11.68% | 11.68% | 12.45% | 8.47% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 11.36% | 11.36% | 12.11% | 8.36% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 11.11% | 11.11% | 11.78% | 8.37% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 10.80% | 10.80% | 11.49% | 8.29% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 10.94% | 10.94% | 11.63% | 8.14% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 11.35% | 11.35% | 12.07% | 8.12% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 11.50% | 11.50% | 12.16% | 8.37% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 11.46% | 11.46% | 12.08% | 8.41% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 11.37% | 11.37% | 12.00% | 8.32% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 11.48% | 11.48% | 12.12% | 8.38% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 11.52% | 11.52% | 12.19% | 8.43% | 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 |
|---|---|---|---|---|---|---|
| Fall River Five Cents Savings Bank (this bank) | Risk-based | 11.61% | 11.61% | 12.38% | 8.70% | |
| Independent Bank | $1.85B | Risk-based | 10.22% | 10.22% | 11.05% | 10.60% |
| Cornerstone Bank | $1.85B | Risk-based | 11.28% | 11.28% | 12.44% | 9.63% |
| Security National Bank of Omaha | $1.86B | Risk-based | 13.37% | 13.37% | 14.63% | 10.58% |
| Embassy Bank for the Lehigh Valley | $1.86B | Risk-based | 14.10% | 14.10% | 15.16% | 8.83% |
| First State Bank | $1.85B | Risk-based | 14.08% | 14.08% | 15.18% | 9.61% |
| American Bank of Commerce | $1.86B | CBLR | NA | NA | NA | 9.65% |
| Bank of Clarke | $1.85B | Risk-based | 14.29% | 14.29% | 15.48% | 12.27% |
| Legacy Bank & Trust Company | $1.85B | CBLR | NA | NA | NA | 11.91% |
| North Easton Savings Bank | $1.84B | Risk-based | 16.22% | 16.22% | 16.80% | 11.19% |
| Kennebec Savings Bank | $1.87B | Risk-based | 17.32% | 17.32% | 18.02% | 13.96% |
| Peer 25th percentile | 12.85% | 12.85% | 14.08% | 9.63% | ||
| Peer median | 14.09% | 14.09% | 15.17% | 10.59% | ||
| Peer 75th percentile | 14.77% | 14.77% | 15.81% | 11.73% | ||
| This bank's percentile | 25 | 25 | 12 | 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/833404/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.