Harford Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.30% (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: 6.30% (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 13.05% +6.55 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 | $74.7M | 74,727 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $572.5M | 572,496 | RCOAA223 |
| Recomputed ratio | 13.05% | numerator / denominator | |
| Filed ratio | 13.05% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.55 pp | $37.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.05% +5.05 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 | $74.7M | 74,727 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $572.5M | 572,496 | RCOAA223 |
| Recomputed ratio | 13.05% | numerator / denominator | |
| Filed ratio | 13.05% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.05 pp | $28.9M | capital that could be lost first |
Total risk-based capital ratio 14.30% +4.30 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 | $81.9M | 81,894 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $572.5M | 572,496 | RCOAA223 |
| Recomputed ratio | 14.30% | numerator / denominator | |
| Filed ratio | 14.30% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.30 pp | $24.6M | capital that could be lost first |
Tier 1 leverage ratio 9.95% +4.95 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 | $74.7M | 74,727 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $751.3M | 751,305 | RCOAA224 |
| Recomputed ratio | 9.95% | numerator / denominator | |
| Filed ratio | 9.95% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.95 pp | $37.2M | 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 | 33,874 | 33,758 | 33,665 | 33,571 | 33,481 | 33,234 | RCOAP742 |
| Retained earnings | 40,853 | 38,979 | 37,547 | 35,956 | 34,441 | 33,086 | RCOAKW00 |
| Accumulated other comprehensive income | (116) | (47) | (10) | 0 | 0 | 0 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 74,611 | 72,690 | 71,202 | 69,527 | 67,922 | 66,320 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 116 | 47 | 10 | 0 | 0 | 0 | P859 - P840 |
| Common equity Tier 1 capital | 74,727 | 72,737 | 71,212 | 69,527 | 67,922 | 66,320 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 74,727 | 72,737 | 71,212 | 69,527 | 67,922 | 66,320 | RCOA8274 |
| Tier 2 capital | 7,167 | 6,826 | 6,616 | 6,149 | 6,073 | 6,005 | RCOA5311 |
| Allowance includable in Tier 2 capital | 7,167 | 6,826 | 6,616 | 6,149 | 6,073 | 6,005 | RCOA5310 |
| Total capital | 81,894 | 79,563 | 77,828 | 75,676 | 73,995 | 72,325 | RCOA3792 |
| Total risk-weighted assets | 572,496 | 545,255 | 528,648 | 491,275 | 485,315 | 480,007 | RCOAA223 |
| Average total assets for the leverage ratio | 751,305 | 729,218 | 730,127 | 725,512 | 720,955 | 712,456 | 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 | $70.0M | $167K | 0.24% | 0.03% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $103.8M | $15.6M | 15.04% | 2.72% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $141.3M | $70.7M | 50.02% | 12.33% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $5.3M | $7.9M | 150.00% | 1.38% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $437.5M | $437.5M | 100.00% | 76.32% | RC-R Part II, item 4.d, 5.d |
| All other assets | $26.1M | $25.7M | 98.44% | 4.48% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $17.0M | $15.7M | 92.73% | 2.74% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $573.3M | ties to item 31 ($573.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $573.3M | RCONB704 |
| Less: excess allowance for credit losses | $820K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $572.5M | 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 | 13.05% | 13.05% | 14.30% | 9.95% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.34% | 13.34% | 14.59% | 9.97% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.47% | 13.47% | 14.72% | 9.75% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.15% | 14.15% | 15.40% | 9.58% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.00% | 14.00% | 15.25% | 9.42% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.82% | 13.82% | 15.07% | 9.31% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.34% | 13.34% | 14.59% | 9.10% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.79% | 12.79% | 14.04% | 8.93% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.15% | 12.15% | 13.40% | 8.88% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.11% | 12.11% | 13.35% | 8.92% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.86% | 11.86% | 13.11% | 8.96% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.62% | 11.62% | 12.83% | 8.87% | 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 |
|---|---|---|---|---|---|---|
| Harford Bank (this bank) | Risk-based | 13.05% | 13.05% | 14.30% | 9.95% | |
| People's Bank of Commerce | $776.7M | CBLR | NA | NA | NA | 15.33% |
| Home State BANK/N.A. | $776.0M | Risk-based | 17.60% | 17.60% | 18.85% | 11.79% |
| Highland Bank | $775.9M | Risk-based | 10.10% | 10.10% | 11.36% | 8.58% |
| Industrial Bank | $774.2M | Risk-based | 25.63% | 25.63% | 26.89% | 15.23% |
| American Bank, N.A. | $773.8M | CBLR | NA | NA | NA | 10.75% |
| Cfsbank | $773.4M | Risk-based | 19.55% | 19.55% | 20.10% | 10.96% |
| Millennium Bank | $780.8M | Risk-based | 9.22% | 9.22% | 10.46% | 7.70% |
| Citizens Bank of West Virginia, Inc. | $772.5M | CBLR | NA | NA | NA | 10.00% |
| First Central State Bank | $772.4M | CBLR | NA | NA | NA | 13.39% |
| Wilmington Trust, N.A. | $772.1M | Risk-based | 274.44% | 274.44% | 274.58% | 86.89% |
| Peer 25th percentile | 11.98% | 11.98% | 13.23% | 10.19% | ||
| Peer median | 18.57% | 18.57% | 19.48% | 11.37% | ||
| Peer 75th percentile | 24.11% | 24.11% | 25.20% | 14.77% | ||
| This bank's percentile | 33 | 33 | 33 | 20 |
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/660927/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.