Georgia Banking Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.05% (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: 5.05% (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 11.83% +5.33 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 | $300.7M | 300,730 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.54B | 2,542,382 | RCOAA223 |
| Recomputed ratio | 11.83% | numerator / denominator | |
| Filed ratio | 11.83% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.33 pp | $135.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.83% +3.83 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 | $300.7M | 300,730 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.54B | 2,542,382 | RCOAA223 |
| Recomputed ratio | 11.83% | numerator / denominator | |
| Filed ratio | 11.83% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.83 pp | $97.3M | capital that could be lost first |
Total risk-based capital ratio 13.05% +3.05 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 | $331.8M | 331,775 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.54B | 2,542,382 | RCOAA223 |
| Recomputed ratio | 13.05% | numerator / denominator | |
| Filed ratio | 13.05% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.05 pp | $77.5M | capital that could be lost first |
Tier 1 leverage ratio 10.78% +5.78 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 | $300.7M | 300,730 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.79B | 2,789,687 | RCOAA224 |
| Recomputed ratio | 10.78% | numerator / denominator | |
| Filed ratio | 10.78% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.78 pp | $161.2M | 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 | 234,501 | 188,972 | 188,890 | 188,550 | 188,184 | 188,142 | RCOAP742 |
| Retained earnings | 86,438 | 79,681 | 71,275 | 62,705 | 54,547 | 46,525 | RCOAKW00 |
| Accumulated other comprehensive income | (3,755) | (2,614) | (2,166) | (2,097) | (2,843) | (2,783) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 317,184 | 266,039 | 257,999 | 249,158 | 239,888 | 231,884 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (16,454) | (7,696) | (8,299) | (8,522) | (7,930) | (8,042) | P859 - P840 |
| Common equity Tier 1 capital | 300,730 | 258,343 | 249,700 | 240,636 | 231,958 | 223,842 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 300,730 | 258,343 | 249,700 | 240,636 | 231,958 | 223,842 | RCOA8274 |
| Tier 2 capital | 31,045 | 26,679 | 26,560 | 25,934 | 25,960 | 25,271 | RCOA5311 |
| Allowance includable in Tier 2 capital | 31,045 | 26,679 | 26,560 | 25,934 | 25,960 | 25,271 | RCOA5310 |
| Total capital | 331,775 | 285,022 | 276,260 | 266,570 | 257,918 | 249,113 | RCOA3792 |
| Total risk-weighted assets | 2,542,382 | 2,237,983 | 2,167,668 | 2,204,697 | 2,228,867 | 2,088,221 | RCOAA223 |
| Average total assets for the leverage ratio | 2,789,687 | 2,544,256 | 2,664,114 | 2,577,956 | 2,487,419 | 2,222,216 | 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 | $404.0M | $1.8M | 0.44% | 0.07% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $128.7M | $27.8M | 21.58% | 1.09% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $27.9M | $608K | 2.18% | 0.02% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $848.2M | $465.8M | 54.92% | 18.32% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $2.8M | $4.2M | 150.00% | 0.17% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $14.0M | $21.0M | 150.00% | 0.82% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.72B | $1.72B | 100.00% | 67.84% | RC-R Part II, item 4.d, 5.d |
| All other assets | $119.3M | $116.4M | 97.54% | 4.58% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $178.3M | $178.3M | 100.00% | 7.01% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $1.5M | $293K | 20.00% | 0.01% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $1.5M | 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 | $2.54B | ties to item 31 ($2.54B) |
|---|---|---|
| Risk-weighted assets before deductions | $2.54B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $2.54B | 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 | 11.83% | 11.83% | 13.05% | 10.78% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 11.54% | 11.54% | 12.74% | 10.15% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 11.52% | 11.52% | 12.74% | 9.37% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 10.91% | 10.91% | 12.09% | 9.33% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 10.41% | 10.41% | 11.57% | 9.33% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 10.72% | 10.72% | 11.93% | 10.07% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 9.98% | 9.98% | 11.19% | 8.22% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 9.83% | 9.83% | 11.01% | 8.75% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 10.08% | 10.08% | 11.26% | 8.95% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 10.38% | 10.38% | 11.63% | 9.62% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 11.13% | 11.13% | 12.38% | 9.62% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 11.20% | 11.20% | 12.46% | 9.76% | 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 |
|---|---|---|---|---|---|---|
| Georgia Banking Company (this bank) | Risk-based | 11.83% | 11.83% | 13.05% | 10.78% | |
| Bristol County Savings Bank | $3.26B | Risk-based | 17.84% | 17.84% | 18.94% | 14.40% |
| Stearns Bank N.A. | $3.27B | Risk-based | 15.39% | 16.25% | 17.52% | 15.42% |
| WestStar Bank | $3.28B | Risk-based | 13.13% | 13.13% | 14.07% | 12.27% |
| First Western Trust Bank | $3.24B | Risk-based | 11.37% | 11.37% | 12.20% | 9.22% |
| Bank of Guam | $3.24B | Risk-based | 14.01% | 14.01% | 15.27% | 8.34% |
| Lone Star National Bank | $3.28B | Risk-based | 20.01% | 20.01% | 21.09% | 12.87% |
| Star Financial Bank | $3.23B | Risk-based | 14.27% | 14.27% | 15.21% | 10.33% |
| OakStar Bank | $3.29B | CBLR | NA | NA | NA | 9.79% |
| Academy Bank, N.A. | $3.23B | Risk-based | 17.02% | 17.02% | 18.27% | 14.35% |
| Fidelity Bank, N.A. | $3.30B | Risk-based | 10.97% | 10.97% | 12.16% | 9.99% |
| Peer 25th percentile | 13.13% | 13.13% | 14.07% | 9.84% | ||
| Peer median | 14.27% | 14.27% | 15.27% | 11.30% | ||
| Peer 75th percentile | 17.02% | 17.02% | 18.27% | 13.98% | ||
| This bank's percentile | 22 | 22 | 22 | 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/3016347/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.