The Frederick Community Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 11.97% (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: 11.97% (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 19.01% +12.51 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 | $20.5M | 20,534 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $108.0M | 107,997 | RCOAA223 |
| Recomputed ratio | 19.01% | numerator / denominator | |
| Filed ratio | 19.01% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +12.51 pp | $13.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 19.01% +11.01 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 | $20.5M | 20,534 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $108.0M | 107,997 | RCOAA223 |
| Recomputed ratio | 19.01% | numerator / denominator | |
| Filed ratio | 19.01% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +11.01 pp | $11.9M | capital that could be lost first |
Total risk-based capital ratio 19.97% +9.97 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 | $21.6M | 21,562 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $108.0M | 107,997 | RCOAA223 |
| Recomputed ratio | 19.97% | numerator / denominator | |
| Filed ratio | 19.97% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +9.97 pp | $10.8M | capital that could be lost first |
Tier 1 leverage ratio 10.44% +5.44 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 | $20.5M | 20,534 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $196.6M | 196,646 | RCOAA224 |
| Recomputed ratio | 10.44% | numerator / denominator | |
| Filed ratio | 10.44% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.44 pp | $10.7M | 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 | 3,476 | 3,476 | 3,476 | 3,476 | 3,476 | 3,476 | RCOAP742 |
| Retained earnings | 17,058 | 16,793 | 16,543 | 16,461 | 16,261 | 16,046 | RCOAKW00 |
| Accumulated other comprehensive income | (80) | 190 | 598 | 501 | 219 | 117 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 20,454 | 20,459 | 20,617 | 20,438 | 19,956 | 19,639 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 80 | (190) | (598) | (501) | (219) | (117) | P859 - P840 |
| Common equity Tier 1 capital | 20,534 | 20,269 | 20,019 | 19,937 | 19,737 | 19,522 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 20,534 | 20,269 | 20,019 | 19,937 | 19,737 | 19,522 | RCOA8274 |
| Tier 2 capital | 1,028 | 982 | 982 | 984 | 984 | 883 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,028 | 982 | 982 | 984 | 984 | 883 | RCOA5310 |
| Total capital | 21,562 | 21,251 | 21,001 | 20,921 | 20,721 | 20,405 | RCOA3792 |
| Total risk-weighted assets | 107,997 | 105,049 | 113,678 | 105,835 | 104,343 | 97,609 | RCOAA223 |
| Average total assets for the leverage ratio | 196,646 | 197,697 | 193,304 | 185,332 | 188,593 | 195,522 | 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 | $19.3M | $465K | 2.41% | 0.43% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $75.7M | $8.1M | 10.76% | 7.54% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $21.9M | $12.1M | 55.26% | 11.22% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $73.7M | $73.7M | 100.00% | 68.26% | RC-R Part II, item 4.d, 5.d |
| All other assets | $6.6M | $5.9M | 88.58% | 5.45% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $7.7M | $7.7M | 100.00% | 7.11% | 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 | $108.0M | ties to item 31 ($108.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $108.0M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $108.0M | 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 | 19.01% | 19.01% | 19.97% | 10.44% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 19.29% | 19.29% | 20.23% | 10.25% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 17.61% | 17.61% | 18.47% | 10.36% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 18.84% | 18.84% | 19.77% | 10.76% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 18.92% | 18.92% | 19.86% | 10.47% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 20.00% | 20.00% | 20.90% | 9.98% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 18.32% | 18.32% | 19.18% | 10.08% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 18.15% | 18.15% | 19.01% | 10.59% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 18.21% | 18.21% | 19.01% | 10.40% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 19.72% | 19.72% | 20.57% | 10.12% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 18.27% | 18.27% | 19.10% | 9.53% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 18.64% | 18.64% | 19.50% | 9.67% | 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 |
|---|---|---|---|---|---|---|
| The Frederick Community Bank (this bank) | Risk-based | 19.01% | 19.01% | 19.97% | 10.44% | |
| Farmers State Bank | $196.0M | CBLR | NA | NA | NA | 9.39% |
| The First National Bank of Waverly | $196.2M | Risk-based | 21.78% | 21.78% | 22.73% | 9.22% |
| New Market Bank | $196.0M | Risk-based | 10.10% | 13.07% | 14.25% | 9.11% |
| Oklahoma Capital Bank | $196.3M | CBLR | NA | NA | NA | 10.39% |
| The Peoples Bank | $195.9M | Risk-based | 19.74% | 19.74% | 21.00% | 13.59% |
| Vanguard National Trust Company, N.A. | $196.6M | Risk-based | 146.81% | 146.85% | 146.85% | 47.63% |
| Adrian Bank | $195.6M | CBLR | NA | NA | NA | 12.56% |
| Integro Bank | $195.6M | CBLR | NA | NA | NA | 9.93% |
| Mount Vernon Bank and Trust Company | $195.5M | CBLR | NA | NA | NA | 13.03% |
| Chelsea Savings Bank | $196.9M | CBLR | NA | NA | NA | 16.01% |
| Peer 25th percentile | 17.33% | 18.07% | 19.31% | 9.53% | ||
| Peer median | 20.76% | 20.76% | 21.86% | 11.48% | ||
| Peer 75th percentile | 53.04% | 53.05% | 53.76% | 13.45% | ||
| This bank's percentile | 25 | 25 | 25 | 50 |
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/687830/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.