GSL Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.83% (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: 4.83% (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 11.90% +5.40 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 | $11.5M | 11,473 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $96.4M | 96,372 | RCOAA223 |
| Recomputed ratio | 11.90% | numerator / denominator | |
| Filed ratio | 11.90% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.40 pp | $5.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.90% +3.90 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 | $11.5M | 11,473 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $96.4M | 96,372 | RCOAA223 |
| Recomputed ratio | 11.90% | numerator / denominator | |
| Filed ratio | 11.90% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.90 pp | $3.8M | capital that could be lost first |
Total risk-based capital ratio 12.83% +2.83 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 | $12.4M | 12,369 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $96.4M | 96,372 | RCOAA223 |
| Recomputed ratio | 12.83% | numerator / denominator | |
| Filed ratio | 12.83% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.83 pp | $2.7M | capital that could be lost first |
Tier 1 leverage ratio 7.46% +2.46 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 | $11.5M | 11,473 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $153.7M | 153,696 | RCOAA224 |
| Recomputed ratio | 7.46% | numerator / denominator | |
| Filed ratio | 7.46% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +2.46 pp | $3.8M | 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 | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP742 |
| Retained earnings | 11,841 | 11,595 | 11,652 | 11,664 | 11,676 | 11,756 | RCOAKW00 |
| Accumulated other comprehensive income | (307) | (304) | (306) | (333) | (409) | (451) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 11,534 | 11,291 | 11,346 | 11,331 | 11,267 | 11,305 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (61) | (160) | (138) | (107) | 40 | 292 | P859 - P840 |
| Common equity Tier 1 capital | 11,473 | 11,131 | 11,208 | 11,224 | 11,307 | 11,597 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 11,473 | 11,131 | 11,208 | 11,224 | 11,307 | 11,597 | RCOA8274 |
| Tier 2 capital | 896 | 881 | 866 | 852 | 836 | 821 | RCOA5311 |
| Allowance includable in Tier 2 capital | 896 | 881 | 866 | 852 | 836 | 821 | RCOA5310 |
| Total capital | 12,369 | 12,012 | 12,074 | 12,076 | 12,143 | 12,418 | RCOA3792 |
| Total risk-weighted assets | 96,372 | 96,277 | 95,692 | 97,860 | 98,428 | 94,137 | RCOAA223 |
| Average total assets for the leverage ratio | 153,696 | 149,812 | 152,384 | 157,793 | 158,235 | 157,186 | 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 | $17.1M | $3.3M | 19.48% | 3.46% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $11.4M | $1.3M | 11.31% | 1.34% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $119.7M | $87.7M | 73.27% | 91.04% | RC-R Part II, item 4.a, 5.a |
| All other assets | $3.5M | $2.6M | 74.81% | 2.70% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.6M | $1.4M | 89.15% | 1.46% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $700 | 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 | $96.4M | ties to item 31 ($96.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $96.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $96.4M | 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 | 11.90% | 11.90% | 12.83% | 7.46% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.56% | 11.56% | 12.48% | 7.43% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 11.71% | 11.71% | 12.62% | 7.36% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.47% | 11.47% | 12.34% | 7.11% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.49% | 11.49% | 12.34% | 7.15% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.32% | 12.32% | 13.19% | 7.38% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.60% | 12.60% | 13.47% | 7.20% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.58% | 12.58% | 13.38% | 7.63% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.80% | 12.80% | 13.61% | 7.74% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.96% | 12.96% | 13.76% | 8.00% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.62% | 14.62% | 15.49% | 8.45% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.11% | 15.11% | 16.08% | 9.18% | 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 |
|---|---|---|---|---|---|---|
| GSL Savings Bank (this bank) | Risk-based | 11.90% | 11.90% | 12.83% | 7.46% | |
| Schuyler Savings Bank | $151.2M | CBLR | NA | NA | NA | 14.07% |
| Greenfield Banking Company | $151.2M | Risk-based | 12.66% | 12.66% | 13.57% | 8.54% |
| First State Bank | $151.2M | CBLR | NA | NA | NA | 15.89% |
| First Security Bank | $151.1M | CBLR | NA | NA | NA | 9.22% |
| Citizens Savings Bank | $151.1M | CBLR | NA | NA | NA | 15.54% |
| Grand Missouri Bank | $151.1M | CBLR | NA | NA | NA | 13.72% |
| Independent Correspondent Bankers' Bank, Inc. | $151.4M | Risk-based | 22.65% | 22.65% | 23.90% | 13.21% |
| Bank of Hartington | $151.0M | Risk-based | 11.39% | 11.39% | 12.50% | 9.05% |
| 1st Federal Savings Bank of SC, Inc. | $151.6M | Risk-based | 19.20% | 19.20% | 20.45% | 9.68% |
| Peer 25th percentile | 12.34% | 12.34% | 13.30% | 9.22% | ||
| Peer median | 15.93% | 15.93% | 17.01% | 13.21% | ||
| Peer 75th percentile | 20.06% | 20.06% | 21.31% | 14.07% | ||
| This bank's percentile | 25 | 25 | 25 | 0 |
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/564678/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.