Gouverneur Savings and Loan Association: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 17.74% (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: 17.74% (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 24.73% +18.23 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 | $28.4M | 28,384 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $114.8M | 114,754 | RCOAA223 |
| Recomputed ratio | 24.73% | numerator / denominator | |
| Filed ratio | 24.73% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +18.23 pp | $20.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 24.73% +16.73 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 | $28.4M | 28,384 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $114.8M | 114,754 | RCOAA223 |
| Recomputed ratio | 24.73% | numerator / denominator | |
| Filed ratio | 24.73% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +16.73 pp | $19.2M | capital that could be lost first |
Total risk-based capital ratio 25.74% +15.74 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 | $29.5M | 29,534 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $114.8M | 114,754 | RCOAA223 |
| Recomputed ratio | 25.74% | numerator / denominator | |
| Filed ratio | 25.74% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +15.74 pp | $18.1M | capital that could be lost first |
Tier 1 leverage ratio 14.53% +9.53 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 | $28.4M | 28,384 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $195.3M | 195,341 | RCOAA224 |
| Recomputed ratio | 14.53% | numerator / denominator | |
| Filed ratio | 14.53% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +9.53 pp | $18.6M | 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 | 3,912 | 3,912 | 3,912 | 3,912 | 3,912 | 3,912 | RCOAP742 |
| Retained earnings | 30,084 | 29,774 | 29,469 | 29,135 | 28,818 | 28,535 | RCOAKW00 |
| Accumulated other comprehensive income | (1,983) | (1,870) | (1,875) | (2,187) | (2,721) | (2,653) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 32,013 | 31,816 | 31,506 | 30,860 | 30,009 | 29,794 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (3,629) | (3,831) | (3,945) | (3,727) | (3,294) | (3,463) | P859 - P840 |
| Common equity Tier 1 capital | 28,384 | 27,985 | 27,561 | 27,133 | 26,715 | 26,331 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 28,384 | 27,985 | 27,561 | 27,133 | 26,715 | 26,331 | RCOA8274 |
| Tier 2 capital | 1,150 | 1,139 | 1,134 | 1,122 | 1,095 | 1,084 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,150 | 1,139 | 1,134 | 1,122 | 1,095 | 1,084 | RCOA5310 |
| Total capital | 29,534 | 29,124 | 28,695 | 28,255 | 27,810 | 27,415 | RCOA3792 |
| Total risk-weighted assets | 114,754 | 111,788 | 112,475 | 112,206 | 111,876 | 111,473 | RCOAA223 |
| Average total assets for the leverage ratio | 195,341 | 195,655 | 197,605 | 194,943 | 193,981 | 194,052 | 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 | $5.7M | $378K | 6.65% | 0.33% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $37.5M | $7.7M | 20.43% | 6.67% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $116.2M | $61.0M | 52.50% | 53.16% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $96K | $96K | 100.00% | 0.08% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $20.1M | $20.1M | 99.66% | 17.47% | RC-R Part II, item 4.d, 5.d |
| All other assets | $20.2M | $19.2M | 94.93% | 16.75% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $325K | $4.1M | 1250.00% | 3.54% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $7.9M | $0 | 0.00% | 0.00% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2.3M | NA | 1.99% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $112.5M | does not tie to item 31 ($112.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $114.8M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $114.8M | 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 | 24.73% | 24.73% | 25.74% | 14.53% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 25.03% | 25.03% | 26.05% | 14.30% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 24.50% | 24.50% | 25.51% | 13.95% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 24.18% | 24.18% | 25.18% | 13.92% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 23.88% | 23.88% | 24.86% | 13.77% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 23.62% | 23.62% | 24.59% | 13.57% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 23.47% | 23.47% | 24.45% | 13.40% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 23.28% | 23.28% | 24.26% | 13.28% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 23.01% | 23.01% | 24.00% | 13.10% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 22.75% | 22.75% | 23.74% | 12.51% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 22.04% | 22.04% | 23.01% | 12.30% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 18.88% | 18.88% | 19.43% | 10.61% | 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 |
|---|---|---|---|---|---|---|
| Gouverneur Savings and Loan Association (this bank) | Risk-based | 24.73% | 24.73% | 25.74% | 14.53% | |
| Merchants and Planters Bank | $199.0M | CBLR | NA | NA | NA | 18.17% |
| Elkton Bank & Trust Company | $199.1M | Risk-based | 28.77% | 28.77% | 29.72% | 12.58% |
| Magnolia State Bank | $198.7M | CBLR | NA | NA | NA | 15.65% |
| Fidelity Bank | $198.6M | Risk-based | 11.02% | 11.02% | 11.78% | 7.97% |
| Simmesport State Bank | $198.5M | CBLR | NA | NA | NA | 12.28% |
| Farmers State Bank of Hamel | $198.3M | CBLR | NA | NA | NA | 9.52% |
| The First National Bank of Evant | $199.4M | CBLR | NA | NA | NA | 9.83% |
| Blue Ridge Bank | $199.4M | Risk-based | 14.60% | 14.60% | 15.86% | 9.19% |
| The Goldman Sachs Trust Company, N.A. | $198.2M | Risk-based | 242.56% | 242.56% | 242.56% | 82.94% |
| First State Bank | $199.5M | CBLR | NA | NA | NA | 11.94% |
| Peer 25th percentile | 13.71% | 13.71% | 14.84% | 9.60% | ||
| Peer median | 21.69% | 21.69% | 22.79% | 12.11% | ||
| Peer 75th percentile | 82.22% | 82.22% | 82.93% | 14.88% | ||
| This bank's percentile | 50 | 50 | 50 | 70 |
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/905673/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.