Golden Bank, N.A.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.85% (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: 8.85% (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 15.60% +9.10 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 | $311.3M | 311,278 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.00B | 1,995,690 | RCOAA223 |
| Recomputed ratio | 15.60% | numerator / denominator | |
| Filed ratio | 15.60% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.10 pp | $181.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.60% +7.60 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 | $311.3M | 311,278 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.00B | 1,995,690 | RCOAA223 |
| Recomputed ratio | 15.60% | numerator / denominator | |
| Filed ratio | 15.60% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.60 pp | $151.6M | capital that could be lost first |
Total risk-based capital ratio 16.85% +6.85 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 | $336.2M | 336,247 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.00B | 1,995,690 | RCOAA223 |
| Recomputed ratio | 16.85% | numerator / denominator | |
| Filed ratio | 16.85% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.85 pp | $136.7M | capital that could be lost first |
Tier 1 leverage ratio 13.74% +8.74 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 | $311.3M | 311,278 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.27B | 2,265,114 | RCOAA224 |
| Recomputed ratio | 13.74% | numerator / denominator | |
| Filed ratio | 13.74% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +8.74 pp | $198.0M | 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 | 17,514 | 17,514 | 17,514 | 17,514 | 17,514 | 17,514 | RCOAP742 |
| Retained earnings | 294,440 | 284,843 | 276,524 | 268,169 | 258,408 | 249,913 | RCOAKW00 |
| Accumulated other comprehensive income | (3,198) | (3,331) | (2,975) | (3,138) | (3,837) | (4,289) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 308,756 | 299,026 | 291,063 | 282,545 | 272,085 | 263,138 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,522 | 2,616 | 2,208 | 2,296 | 3,001 | 3,396 | P859 - P840 |
| Common equity Tier 1 capital | 311,278 | 301,642 | 293,271 | 284,841 | 275,086 | 266,534 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 311,278 | 301,642 | 293,271 | 284,841 | 275,086 | 266,534 | RCOA8274 |
| Tier 2 capital | 24,969 | 24,745 | 24,271 | 23,606 | 22,735 | 22,111 | RCOA5311 |
| Allowance includable in Tier 2 capital | 24,969 | 24,745 | 24,271 | 23,606 | 22,735 | 22,111 | RCOA5310 |
| Total capital | 336,247 | 326,387 | 317,542 | 308,447 | 297,821 | 288,645 | RCOA3792 |
| Total risk-weighted assets | 1,995,690 | 1,977,628 | 1,940,675 | 1,888,467 | 1,818,718 | 1,797,151 | RCOAA223 |
| Average total assets for the leverage ratio | 2,265,114 | 2,245,988 | 2,192,801 | 2,234,484 | 2,156,819 | 2,053,183 | 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 | $249.3M | $14.1M | 5.65% | 0.71% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $65.6M | $15.0M | 22.78% | 0.75% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $143.6M | $71.8M | 50.00% | 3.59% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $41.8M | $62.7M | 150.00% | 3.14% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.75B | $1.73B | 98.89% | 86.60% | RC-R Part II, item 4.d, 5.d |
| All other assets | $49.8M | $46.7M | 93.94% | 2.34% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $55.7M | $50.0M | 89.87% | 2.50% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $7.3M | NA | 0.37% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.99B | ties to item 31 ($1.99B) |
|---|---|---|
| Risk-weighted assets before deductions | $2.00B | RCONB704 |
| Less: excess allowance for credit losses | $1.9M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $2.00B | 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 | 15.60% | 15.60% | 16.85% | 13.74% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 15.25% | 15.25% | 16.50% | 13.43% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 15.11% | 15.11% | 16.36% | 13.37% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 15.08% | 15.08% | 16.33% | 12.75% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 15.13% | 15.13% | 16.38% | 12.75% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 14.83% | 14.83% | 16.06% | 12.98% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 14.75% | 14.75% | 15.97% | 12.99% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 14.94% | 14.94% | 16.16% | 12.78% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 14.39% | 14.39% | 15.59% | 12.76% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 14.44% | 14.44% | 15.66% | 12.90% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 14.41% | 14.41% | 15.62% | 13.14% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 14.39% | 14.39% | 15.58% | 13.39% | 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 |
|---|---|---|---|---|---|---|
| Golden Bank, N.A. (this bank) | Risk-based | 15.60% | 15.60% | 16.85% | 13.74% | |
| Plumas Bank | $2.28B | CBLR | NA | NA | NA | 11.77% |
| Queensborough National Bank & Trust Company | $2.28B | Risk-based | 12.36% | 12.36% | 13.35% | 8.64% |
| Builtwell Bank | $2.28B | Risk-based | 13.73% | 13.73% | 14.98% | 9.71% |
| Central Bank | $2.29B | Risk-based | 10.60% | 10.60% | 11.55% | 10.09% |
| Crystal Lake Bank & Trust Company, N.A. | $2.26B | Risk-based | 10.79% | 10.79% | 11.63% | 9.65% |
| South Central Bank, Inc. | $2.26B | Risk-based | 12.08% | 12.08% | 13.12% | 9.88% |
| Waterstone Bank | $2.25B | Risk-based | 18.66% | 18.66% | 19.68% | 15.43% |
| Parke Bank | $2.30B | CBLR | NA | NA | NA | 15.88% |
| Bank of Tennessee | $2.25B | Risk-based | 11.31% | 11.31% | 12.29% | 9.63% |
| Peer 25th percentile | 11.05% | 11.05% | 11.96% | 9.65% | ||
| Peer median | 12.08% | 12.08% | 13.12% | 9.88% | ||
| Peer 75th percentile | 13.04% | 13.04% | 14.17% | 11.77% | ||
| This bank's percentile | 86 | 86 | 86 | 78 |
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/536059/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.