Frazer Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.30% (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: 10.30% (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 17.05% +10.55 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 | $40.5M | 40,466 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $237.3M | 237,297 | RCOAA223 |
| Recomputed ratio | 17.05% | numerator / denominator | |
| Filed ratio | 17.05% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.55 pp | $25.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.05% +9.05 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 | $40.5M | 40,466 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $237.3M | 237,297 | RCOAA223 |
| Recomputed ratio | 17.05% | numerator / denominator | |
| Filed ratio | 17.05% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.05 pp | $21.5M | capital that could be lost first |
Total risk-based capital ratio 18.30% +8.30 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 | $43.4M | 43,433 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $237.3M | 237,297 | RCOAA223 |
| Recomputed ratio | 18.30% | numerator / denominator | |
| Filed ratio | 18.30% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.30 pp | $19.7M | capital that could be lost first |
Tier 1 leverage ratio 11.21% +6.21 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 | $40.5M | 40,466 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $361.0M | 361,006 | RCOAA224 |
| Recomputed ratio | 11.21% | numerator / denominator | |
| Filed ratio | 11.21% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.21 pp | $22.4M | 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 | 10,450 | 10,450 | 10,450 | 10,450 | 10,450 | 10,450 | RCOAP742 |
| Retained earnings | 30,016 | 29,886 | 29,512 | 29,803 | 30,126 | 29,612 | RCOAKW00 |
| Accumulated other comprehensive income | (4,151) | (4,272) | (3,817) | (4,272) | (5,072) | (5,454) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 36,315 | 36,064 | 36,145 | 35,981 | 35,504 | 34,608 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,151 | 4,272 | 3,817 | 4,272 | 5,072 | 5,454 | P859 - P840 |
| Common equity Tier 1 capital | 40,466 | 40,336 | 39,962 | 40,253 | 40,576 | 40,062 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 40,466 | 40,336 | 39,962 | 40,253 | 40,576 | 40,062 | RCOA8274 |
| Tier 2 capital | 2,967 | 2,905 | 2,921 | 2,921 | 2,920 | 2,916 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,967 | 2,905 | 2,921 | 2,921 | 2,920 | 2,916 | RCOA5310 |
| Total capital | 43,433 | 43,241 | 42,883 | 43,174 | 43,496 | 42,978 | RCOA3792 |
| Total risk-weighted assets | 237,297 | 232,291 | 228,608 | 237,839 | 252,308 | 259,002 | RCOAA223 |
| Average total assets for the leverage ratio | 361,006 | 355,431 | 332,420 | 336,357 | 344,296 | 355,201 | 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 | $52.5M | $1.5M | 2.77% | 0.61% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $88.8M | $18.8M | 21.12% | 7.90% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $5.0M | $1.0M | 20.00% | 0.42% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $17.1M | $8.5M | 50.00% | 3.60% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $179.2M | $176.5M | 98.53% | 74.37% | RC-R Part II, item 4.d, 5.d |
| All other assets | $20.2M | $19.2M | 95.05% | 8.08% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $11.9M | $11.9M | 100.00% | 5.01% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $100 | 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 | $237.4M | ties to item 31 ($237.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $237.4M | RCONB704 |
| Less: excess allowance for credit losses | $57K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $237.3M | 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 | 17.05% | 17.05% | 18.30% | 11.21% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 17.36% | 17.36% | 18.61% | 11.35% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 17.48% | 17.48% | 18.76% | 12.02% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 16.92% | 16.92% | 18.15% | 11.97% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 16.08% | 16.08% | 17.24% | 11.79% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 15.47% | 15.47% | 16.59% | 11.28% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.64% | 14.64% | 15.70% | 11.21% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.40% | 13.40% | 14.40% | 10.85% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.00% | 13.00% | 14.09% | 10.59% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.68% | 12.68% | 13.73% | 10.00% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.41% | 12.41% | 13.40% | 10.14% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.68% | 11.68% | 12.57% | 10.20% | 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 |
|---|---|---|---|---|---|---|
| Frazer Bank (this bank) | Risk-based | 17.05% | 17.05% | 18.30% | 11.21% | |
| The Hocking Valley Bank | $354.0M | CBLR | NA | NA | NA | 11.44% |
| F&M Bank | $354.6M | CBLR | NA | NA | NA | 11.76% |
| Sooner State Bank | $354.6M | CBLR | NA | NA | NA | 12.75% |
| First State Bank of Dekalb County, Inc. | $353.8M | Risk-based | 24.03% | 24.03% | 25.28% | 14.13% |
| The Waggoner National Bank of Vernon | $353.7M | CBLR | NA | NA | NA | 14.41% |
| Citizens Bank of Ada | $353.7M | CBLR | NA | NA | NA | 9.50% |
| United Southern Bank | $353.7M | CBLR | NA | NA | NA | 12.66% |
| First State Bank of Texas | $353.6M | CBLR | NA | NA | NA | 9.20% |
| Campbell & Fetter Bank | $355.0M | Risk-based | 21.67% | 21.67% | 22.90% | 10.00% |
| Harvest Bank | $355.1M | Risk-based | 13.37% | 13.37% | 14.59% | 9.15% |
| Peer 25th percentile | 17.52% | 17.52% | 18.75% | 9.63% | ||
| Peer median | 21.67% | 21.67% | 22.90% | 11.60% | ||
| Peer 75th percentile | 22.85% | 22.85% | 24.09% | 12.73% | ||
| This bank's percentile | 33 | 33 | 33 | 40 |
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/245351/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.