Fifth District Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 31.48% (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: 31.48% (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 38.90% +32.40 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 | $115.9M | 115,902 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $297.9M | 297,942 | RCOAA223 |
| Recomputed ratio | 38.90% | numerator / denominator | |
| Filed ratio | 38.90% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +32.40 pp | $96.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 38.90% +30.90 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 | $115.9M | 115,902 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $297.9M | 297,942 | RCOAA223 |
| Recomputed ratio | 38.90% | numerator / denominator | |
| Filed ratio | 38.90% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +30.90 pp | $92.1M | capital that could be lost first |
Total risk-based capital ratio 39.48% +29.48 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 | $117.6M | 117,626 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $297.9M | 297,942 | RCOAA223 |
| Recomputed ratio | 39.48% | numerator / denominator | |
| Filed ratio | 39.48% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +29.48 pp | $87.8M | capital that could be lost first |
Tier 1 leverage ratio 21.41% +16.41 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 | $115.9M | 115,902 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $541.4M | 541,390 | RCOAA224 |
| Recomputed ratio | 21.41% | numerator / denominator | |
| Filed ratio | 21.41% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +16.41 pp | $88.8M | 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 | 26,097 | 26,097 | 26,097 | 26,097 | 26,097 | 26,097 | RCOAP742 |
| Retained earnings | 89,805 | 89,346 | 88,915 | 88,313 | 87,901 | 84,759 | RCOAKW00 |
| Accumulated other comprehensive income | (4,721) | (4,589) | (4,428) | (4,637) | (5,130) | (5,575) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 111,181 | 110,854 | 110,584 | 109,773 | 108,868 | 105,281 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,721 | 4,589 | 4,428 | 4,637 | 5,130 | 5,575 | P859 - P840 |
| Common equity Tier 1 capital | 115,902 | 115,443 | 115,012 | 114,410 | 113,998 | 110,856 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 115,902 | 115,443 | 115,012 | 114,410 | 113,998 | 110,856 | RCOA8274 |
| Tier 2 capital | 1,724 | 1,724 | 1,724 | 1,713 | 1,713 | 1,714 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,724 | 1,724 | 1,724 | 1,713 | 1,713 | 1,714 | RCOA5310 |
| Total capital | 117,626 | 117,167 | 116,736 | 116,123 | 115,711 | 112,570 | RCOA3792 |
| Total risk-weighted assets | 297,942 | 293,106 | 279,368 | 275,866 | 273,515 | 264,697 | RCOAA223 |
| Average total assets for the leverage ratio | 541,390 | 539,194 | 545,962 | 546,453 | 542,902 | 535,224 | 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 | $19.2M | $996K | 5.20% | 0.33% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $99.5M | $28.0M | 28.17% | 9.41% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $324.7M | $162.5M | 50.05% | 54.54% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $30K | $30K | 100.00% | 0.01% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $70.3M | $70.3M | 100.00% | 23.60% | RC-R Part II, item 4.d, 5.d |
| All other assets | $25.1M | $24.3M | 96.98% | 8.16% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $11.7M | $11.7M | 100.00% | 3.94% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $297.9M | ties to item 31 ($297.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $297.9M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $297.9M | 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 | 38.90% | 38.90% | 39.48% | 21.41% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 39.39% | 39.39% | 39.97% | 21.41% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 41.17% | 41.17% | 41.79% | 21.07% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 41.47% | 41.47% | 42.09% | 20.94% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 41.68% | 41.68% | 42.31% | 21.00% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 41.88% | 41.88% | 42.53% | 20.71% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 43.24% | 43.24% | 43.91% | 20.78% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 43.70% | 43.70% | 44.38% | 20.75% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 33.54% | 33.54% | 34.27% | 16.91% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 33.95% | 33.95% | 35.09% | 17.04% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 34.15% | 34.15% | 35.33% | 17.41% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 34.20% | 34.20% | 35.45% | 17.37% | 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 |
|---|---|---|---|---|---|---|
| Fifth District Savings Bank (this bank) | Risk-based | 38.90% | 38.90% | 39.48% | 21.41% | |
| Huntington Federal Savings Bank | $532.3M | CBLR | NA | NA | NA | 15.07% |
| The Peoples Bank | $531.1M | Risk-based | 15.52% | 15.52% | 16.77% | 9.29% |
| Citizens Community Bank | $531.0M | CBLR | NA | NA | NA | 9.83% |
| American Bank, N.A. | $533.0M | Risk-based | 11.95% | 11.95% | 13.13% | 10.68% |
| Profinium, Inc. | $533.1M | Risk-based | 13.17% | 13.17% | 14.42% | 10.17% |
| First Montana Bank, Inc. | $530.3M | Risk-based | 15.89% | 15.89% | 16.90% | 10.15% |
| Southern Bank of Tennessee | $533.4M | CBLR | NA | NA | NA | 9.01% |
| The Berkshire Bank | $530.0M | Risk-based | 93.68% | 93.68% | 95.00% | 24.16% |
| Bank of Lake Mills | $533.8M | Risk-based | 12.81% | 12.81% | 13.29% | 11.24% |
| Lake Elmo Bank | $529.7M | Risk-based | 16.14% | 16.14% | 17.39% | 11.62% |
| Peer 25th percentile | 12.99% | 12.99% | 13.85% | 9.91% | ||
| Peer median | 15.52% | 15.52% | 16.77% | 10.42% | ||
| Peer 75th percentile | 16.02% | 16.02% | 17.15% | 11.53% | ||
| This bank's percentile | 86 | 86 | 86 | 90 |
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/837970/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.