Five Points Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.68% (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: 6.68% (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 13.48% +6.98 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 | $226.1M | 226,122 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.68B | 1,677,574 | RCOAA223 |
| Recomputed ratio | 13.48% | numerator / denominator | |
| Filed ratio | 13.48% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.98 pp | $117.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.48% +5.48 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 | $226.1M | 226,122 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.68B | 1,677,574 | RCOAA223 |
| Recomputed ratio | 13.48% | numerator / denominator | |
| Filed ratio | 13.48% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.48 pp | $91.9M | capital that could be lost first |
Total risk-based capital ratio 14.68% +4.68 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 | $246.2M | 246,242 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.68B | 1,677,574 | RCOAA223 |
| Recomputed ratio | 14.68% | numerator / denominator | |
| Filed ratio | 14.68% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.68 pp | $78.5M | capital that could be lost first |
Tier 1 leverage ratio 10.30% +5.30 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 | $226.1M | 226,122 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.20B | 2,196,280 | RCOAA224 |
| Recomputed ratio | 10.30% | numerator / denominator | |
| Filed ratio | 10.30% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.30 pp | $116.3M | 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 | 100,000 | 100,000 | 100,000 | 100,000 | 100,000 | 100,000 | RCOAP742 |
| Retained earnings | 126,122 | 121,905 | 117,424 | 113,154 | 107,932 | 107,129 | RCOAKW00 |
| Accumulated other comprehensive income | (60,807) | (61,984) | (62,693) | (64,537) | (67,822) | (69,206) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 165,315 | 159,921 | 154,731 | 148,617 | 140,110 | 137,923 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 60,807 | 61,984 | 62,693 | 64,537 | 67,822 | 69,206 | P859 - P840 |
| Common equity Tier 1 capital | 226,122 | 221,905 | 217,424 | 213,154 | 207,932 | 207,129 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 226,122 | 221,905 | 217,424 | 213,154 | 207,932 | 207,129 | RCOA8274 |
| Tier 2 capital | 20,120 | 19,557 | 19,418 | 19,215 | 18,862 | 18,359 | RCOA5311 |
| Allowance includable in Tier 2 capital | 20,120 | 19,557 | 19,418 | 19,215 | 18,862 | 18,359 | RCOA5310 |
| Total capital | 246,242 | 241,462 | 236,842 | 232,369 | 226,794 | 225,488 | RCOA3792 |
| Total risk-weighted assets | 1,677,574 | 1,580,806 | 1,578,982 | 1,562,693 | 1,524,716 | 1,494,957 | RCOAA223 |
| Average total assets for the leverage ratio | 2,196,280 | 2,104,376 | 2,125,387 | 2,082,095 | 2,106,137 | 2,091,346 | 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 | $204.2M | $4.5M | 2.22% | 0.27% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $614.3M | $173.1M | 28.18% | 10.32% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $24.6M | $0 | 0.00% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $299.7M | $173.7M | 57.96% | 10.36% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $99K | $148K | 150.00% | 0.01% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.11B | $1.09B | 98.78% | 65.14% | RC-R Part II, item 4.d, 5.d |
| All other assets | $98.9M | $92.6M | 93.71% | 5.52% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $3.8M | $47.4M | 1250.00% | 2.82% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $92.1M | $92.1M | 100.00% | 5.49% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.1M | NA | 0.06% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.68B | does not tie to item 31 ($1.68B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.68B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.68B | 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 | 13.48% | 13.48% | 14.68% | 10.30% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 14.04% | 14.04% | 15.27% | 10.54% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 13.77% | 13.77% | 15.00% | 10.23% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 13.64% | 13.64% | 14.87% | 10.24% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 13.64% | 13.64% | 14.87% | 9.87% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 13.86% | 13.86% | 15.08% | 9.90% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 13.81% | 13.81% | 15.03% | 9.83% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 13.52% | 13.52% | 14.72% | 9.59% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 13.56% | 13.56% | 14.76% | 9.68% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 13.34% | 13.34% | 14.53% | 9.53% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 13.57% | 13.57% | 14.76% | 9.50% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 13.62% | 13.62% | 14.80% | 9.79% | 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 |
|---|---|---|---|---|---|---|
| Five Points Bank (this bank) | Risk-based | 13.48% | 13.48% | 14.68% | 10.30% | |
| Regent Bank | $2.24B | Risk-based | 9.93% | 9.93% | 11.07% | 9.85% |
| MainStreet Bank | $2.24B | Risk-based | 14.14% | 14.14% | 15.14% | 12.78% |
| American Bank & Trust | $2.25B | Risk-based | 15.24% | 15.24% | 16.33% | 11.28% |
| Country Bank for Savings | $2.24B | CBLR | NA | NA | NA | 14.84% |
| Falcon International Bank | $2.25B | Risk-based | 19.86% | 19.86% | 20.95% | 13.44% |
| The Bank of Princeton | $2.25B | Risk-based | 13.60% | 13.60% | 14.67% | 11.69% |
| Bank of Tennessee | $2.25B | Risk-based | 11.31% | 11.31% | 12.29% | 9.63% |
| Shinhan Bank America | $2.23B | Risk-based | 17.53% | 17.53% | 18.46% | 12.47% |
| National Bank of Commerce | $2.23B | Risk-based | 11.10% | 11.10% | 12.03% | 9.33% |
| Peer 25th percentile | 11.26% | 11.26% | 12.22% | 9.85% | ||
| Peer median | 13.87% | 13.87% | 14.90% | 11.69% | ||
| Peer 75th percentile | 15.81% | 15.81% | 16.86% | 12.78% | ||
| This bank's percentile | 38 | 38 | 50 | 33 |
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/554857/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.