The Goldman Sachs Trust Company, N.A.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 234.56% (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: 234.56% (RCFAH311).
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 242.56% +236.06 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 | $146.2M | 146,249 | RCFWP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $60.3M | 60,294 | RCFAA223 |
| Recomputed ratio | 242.56% | numerator / denominator | |
| Filed ratio | 242.56% | RCFAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +236.06 pp | $142.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 242.56% +234.56 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 | $146.2M | 146,249 | RCFA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $60.3M | 60,294 | RCFAA223 |
| Recomputed ratio | 242.56% | numerator / denominator | |
| Filed ratio | 242.56% | RCFA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +234.56 pp | $141.4M | capital that could be lost first |
Total risk-based capital ratio 242.56% +232.56 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 | $146.2M | 146,249 | RCFA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $60.3M | 60,294 | RCFAA223 |
| Recomputed ratio | 242.56% | numerator / denominator | |
| Filed ratio | 242.56% | RCFA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +232.56 pp | $140.2M | capital that could be lost first |
Tier 1 leverage ratio 82.94% +77.94 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 | $146.2M | 146,249 | RCFA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $176.3M | 176,337 | RCFAA224 |
| Recomputed ratio | 82.94% | numerator / denominator | |
| Filed ratio | 82.94% | RCFA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +77.94 pp | $137.4M | capital that could be lost first |
Supplementary leverage ratio 82.94%
Tier 1 capital over total leverage exposure, which adds off-balance-sheet exposures to on-balance-sheet assets. Filed by advanced-approaches and Category III banks.
| Tier 1 capital | $146.2M | 146,249 | RCFA8274 |
|---|---|---|---|
| Divided by total leverage exposure | $176.3M | 176,337 | RCFAH015 |
| Recomputed ratio | 82.94% | numerator / denominator | |
| Filed ratio | 82.94% | RCFAH036 |
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 | 30,000 | 30,000 | 30,000 | 30,000 | 30,000 | 30,000 | RCFAP742 |
| Retained earnings | 116,276 | 94,974 | 74,647 | 52,709 | 102,221 | 84,152 | RCFAKW00 |
| Accumulated other comprehensive income | (27) | (16) | 10 | 2 | (8) | 13 | RCFAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCFAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 146,249 | 124,958 | 104,657 | 82,711 | 132,213 | 114,165 | RCFAP840 |
| Adjustments and deductions from common equity Tier 1 | 0 | 0 | 0 | 0 | 0 | 0 | P859 - P840 |
| Common equity Tier 1 capital | 146,249 | 124,958 | 104,657 | 82,711 | 132,213 | 114,165 | RCFWP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCFAP865 |
| Tier 1 capital | 146,249 | 124,958 | 104,657 | 82,711 | 132,213 | 114,165 | RCFA8274 |
| Tier 2 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCFA5311 |
| Allowance includable in Tier 2 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCFA5310 |
| Total capital | 146,249 | 124,958 | 104,657 | 82,711 | 132,213 | 114,165 | RCFA3792 |
| Total risk-weighted assets | 60,294 | 49,996 | 47,097 | 43,064 | 50,291 | 43,163 | RCFAA223 |
| Average total assets for the leverage ratio | 176,337 | 148,400 | 132,430 | 179,786 | 155,417 | 131,875 | RCFAA224 |
| Total leverage exposure | 176,337 | 148,400 | 132,430 | 179,786 | 155,417 | 131,875 | RCFAH015 |
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 | $118.3M | $23.7M | 20.00% | 39.23% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $52.4M | $10.0M | 19.14% | 16.65% | RC-R Part II, item 2.a, 2.b |
| All other assets | $27.5M | $26.6M | 96.73% | 44.13% | RC-R Part II, item 8 |
| Market risk and other approaches | NA | -$200 | 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 | $60.3M | ties to item 31 ($60.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $60.3M | RCFDB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $60.3M | RCFDG641, 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 | 242.56% | 242.56% | 242.56% | 82.94% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 249.94% | 249.94% | 249.94% | 84.20% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 222.22% | 222.22% | 222.22% | 79.03% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 192.07% | 192.07% | 192.07% | 46.01% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 262.90% | 262.90% | 262.90% | 85.07% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 264.50% | 264.50% | 264.50% | 86.57% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | NA | NA | NA | 83.93% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | NA | NA | NA | 48.13% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | NA | NA | NA | 84.88% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | NA | NA | NA | 87.78% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | NA | NA | NA | 79.41% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | NA | NA | NA | 46.70% | 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 Goldman Sachs Trust Company, N.A. (this bank) | Risk-based | 242.56% | 242.56% | 242.56% | 82.94% | |
| Vermilion Valley Bank | $198.2M | Risk-based | 26.59% | 26.59% | 27.61% | 16.70% |
| Farmers State Bank of Hamel | $198.3M | CBLR | NA | NA | NA | 9.52% |
| Commerce Bank & Trust | $197.9M | Risk-based | 14.12% | 14.12% | 15.38% | 10.46% |
| Simmesport State Bank | $198.5M | CBLR | NA | NA | NA | 12.28% |
| Fidelity Bank | $198.6M | Risk-based | 11.02% | 11.02% | 11.78% | 7.97% |
| Magnolia State Bank | $198.7M | CBLR | NA | NA | NA | 15.65% |
| Harpeth Bank & Trust | $197.7M | Risk-based | 19.91% | 19.91% | 21.17% | 15.18% |
| State Bank & Trust Co. | $197.6M | Risk-based | 17.50% | 17.50% | 18.72% | 11.03% |
| Lyons Federal Bank | $197.6M | CBLR | NA | NA | NA | 12.70% |
| Gouverneur Savings and Loan Association | $198.9M | Risk-based | 24.73% | 24.73% | 25.74% | 14.53% |
| Peer 25th percentile | 14.97% | 14.97% | 16.21% | 10.60% | ||
| Peer median | 18.71% | 18.71% | 19.94% | 12.49% | ||
| Peer 75th percentile | 23.53% | 23.53% | 24.59% | 15.02% | ||
| This bank's percentile | 100 | 100 | 100 | 100 |
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/3066025/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.