Hart County Bank and Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 32.54% (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: 32.54% (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 39.24% +32.74 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 | $8.0M | 7,960 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $20.3M | 20,286 | RCOAA223 |
| Recomputed ratio | 39.24% | numerator / denominator | |
| Filed ratio | 39.24% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +32.74 pp | $6.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 39.24% +31.24 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 | $8.0M | 7,960 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $20.3M | 20,286 | RCOAA223 |
| Recomputed ratio | 39.24% | numerator / denominator | |
| Filed ratio | 39.24% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +31.24 pp | $6.3M | capital that could be lost first |
Total risk-based capital ratio 40.54% +30.54 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 | $8.2M | 8,223 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $20.3M | 20,286 | RCOAA223 |
| Recomputed ratio | 40.54% | numerator / denominator | |
| Filed ratio | 40.54% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +30.54 pp | $6.2M | capital that could be lost first |
Tier 1 leverage ratio 34.31% +29.31 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 | $8.0M | 7,960 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $23.2M | 23,200 | RCOAA224 |
| Recomputed ratio | 34.31% | numerator / denominator | |
| Filed ratio | 34.31% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +29.31 pp | $6.8M | 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 | 3,333 | 3,333 | 3,333 | 3,333 | 3,333 | 3,333 | RCOAP742 |
| Retained earnings | 4,627 | 4,237 | 4,093 | 3,951 | 4,220 | 4,073 | RCOAKW00 |
| Accumulated other comprehensive income | 0 | 0 | 0 | 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 | 7,960 | 7,570 | 7,426 | 7,284 | 7,553 | 7,406 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 0 | 0 | 0 | 0 | 0 | 0 | P859 - P840 |
| Common equity Tier 1 capital | 7,960 | 7,570 | 7,426 | 7,284 | 7,553 | 7,406 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 7,960 | 7,570 | 7,426 | 7,284 | 7,553 | 7,406 | RCOA8274 |
| Tier 2 capital | 263 | 254 | 258 | 248 | 240 | 249 | RCOA5311 |
| Allowance includable in Tier 2 capital | 263 | 254 | 258 | 248 | 240 | 249 | RCOA5310 |
| Total capital | 8,223 | 7,824 | 7,684 | 7,532 | 7,793 | 7,655 | RCOA3792 |
| Total risk-weighted assets | 20,286 | 19,610 | 19,914 | 19,062 | 18,457 | 19,163 | RCOAA223 |
| Average total assets for the leverage ratio | 23,200 | 23,678 | 23,387 | 24,544 | 24,742 | 25,426 | 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 | $3.7M | $743K | 20.00% | 3.53% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $982K | $527K | 53.67% | 2.50% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $866K | $173K | 20.00% | 0.82% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $137K | $68K | 50.00% | 0.33% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $19.0M | $19.0M | 100.00% | 90.43% | RC-R Part II, item 4.d, 5.d |
| All other assets | $416K | $416K | 100.00% | 1.98% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $9K | $9K | 100.00% | 0.04% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $77K | 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 | $21.0M | does not tie to item 31 ($21.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $21.1M | RCONB704 |
| Less: excess allowance for credit losses | $768K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $20.3M | 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 | 39.24% | 39.24% | 40.54% | 34.31% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 38.60% | 38.60% | 39.90% | 31.97% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 37.29% | 37.29% | 38.59% | 31.75% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 38.21% | 38.21% | 39.51% | 29.68% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 40.92% | 40.92% | 42.22% | 30.53% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 38.65% | 38.65% | 39.95% | 29.13% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 41.20% | 41.20% | 42.50% | 30.75% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 40.04% | 40.04% | 41.34% | 30.62% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 38.42% | 38.42% | 39.72% | 29.40% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 37.85% | 37.85% | 39.14% | 29.48% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 36.29% | 36.29% | 37.59% | 27.96% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 33.99% | 33.99% | 35.28% | 27.09% | 20.70% | 20.70% | 21.86% | 12.73% |
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 |
|---|---|---|---|---|---|---|
| Hart County Bank and Trust Company (this bank) | Risk-based | 39.24% | 39.24% | 40.54% | 34.31% | |
| Citicorp Trust Delaware, N.A. | $24.1M | Risk-based | 482.80% | 482.80% | 482.80% | 92.72% |
| Boelus State Bank | $24.4M | CBLR | NA | NA | NA | 14.99% |
| The Citizens National Bank of Hammond | $23.9M | Risk-based | 13.85% | 13.85% | 14.60% | 7.92% |
| First State Bank of Swanville | $23.8M | Risk-based | 26.71% | 26.71% | 27.89% | 18.14% |
| Peoples State Bank | $23.5M | CBLR | NA | NA | NA | 19.83% |
| MT. Victory State Bank | $23.4M | CBLR | NA | NA | NA | 10.44% |
| Dickinson County Bank | $23.4M | CBLR | NA | NA | NA | 13.71% |
| The First National Bank of Fletcher | $23.4M | CBLR | NA | NA | NA | 9.93% |
| The Baxter State Bank | $25.2M | CBLR | NA | NA | NA | 19.75% |
| Peer 25th percentile | 20.28% | 20.28% | 21.24% | 10.44% | ||
| Peer median | 26.71% | 26.71% | 27.89% | 14.99% | ||
| Peer 75th percentile | 254.76% | 254.76% | 255.34% | 19.75% | ||
| This bank's percentile | 67 | 67 | 67 | 89 |
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/456344/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.