Heartland Bank and Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.80% (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: 7.80% (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 14.75% +8.25 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 | $794.1M | 794,123 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $5.38B | 5,384,458 | RCOAA223 |
| Recomputed ratio | 14.75% | numerator / denominator | |
| Filed ratio | 14.75% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.25 pp | $444.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.75% +6.75 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 | $794.1M | 794,123 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $5.38B | 5,384,458 | RCOAA223 |
| Recomputed ratio | 14.75% | numerator / denominator | |
| Filed ratio | 14.75% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.75 pp | $363.4M | capital that could be lost first |
Total risk-based capital ratio 15.80% +5.80 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 | $850.6M | 850,622 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $5.38B | 5,384,458 | RCOAA223 |
| Recomputed ratio | 15.80% | numerator / denominator | |
| Filed ratio | 15.80% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.80 pp | $312.2M | capital that could be lost first |
Tier 1 leverage ratio 11.94% +6.94 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 | $794.1M | 794,123 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $6.65B | 6,653,271 | RCOAA224 |
| Recomputed ratio | 11.94% | numerator / denominator | |
| Filed ratio | 11.94% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.94 pp | $461.5M | 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 | 507,224 | 507,224 | 262,879 | 262,879 | 262,879 | 262,879 | RCOAP742 |
| Retained earnings | 399,785 | 374,375 | 416,139 | 405,238 | 408,367 | 417,333 | RCOAKW00 |
| Accumulated other comprehensive income | (29,527) | (27,371) | (23,018) | (27,119) | (32,739) | (38,183) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 877,482 | 854,228 | 656,000 | 640,998 | 638,507 | 642,029 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (83,359) | (88,687) | (47,863) | (44,145) | (39,034) | (34,099) | P859 - P840 |
| Common equity Tier 1 capital | 794,123 | 765,541 | 608,137 | 596,853 | 599,473 | 607,930 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 794,123 | 765,541 | 608,137 | 596,853 | 599,473 | 607,930 | RCOA8274 |
| Tier 2 capital | 56,499 | 54,206 | 43,242 | 42,616 | 42,012 | 42,481 | RCOA5311 |
| Allowance includable in Tier 2 capital | 56,499 | 54,206 | 43,242 | 42,616 | 42,012 | 42,481 | RCOA5310 |
| Total capital | 850,622 | 819,747 | 651,379 | 639,469 | 641,485 | 650,411 | RCOA3792 |
| Total risk-weighted assets | 5,384,458 | 5,301,198 | 3,944,001 | 3,876,838 | 3,809,692 | 3,951,833 | RCOAA223 |
| Average total assets for the leverage ratio | 6,653,271 | 5,617,748 | 5,057,862 | 4,995,498 | 5,009,657 | 5,013,914 | 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 | $132.5M | $1.6M | 1.19% | 0.03% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $1.57B | $310.8M | 19.77% | 5.77% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $664.1M | $373.2M | 56.19% | 6.93% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $6.4M | $9.5M | 150.00% | 0.18% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $2.9M | $3.7M | 127.71% | 0.07% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $4.07B | $4.02B | 98.70% | 74.65% | RC-R Part II, item 4.d, 5.d |
| All other assets | $231.8M | $282.0M | 121.62% | 5.24% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $381.2M | $379.2M | 99.48% | 7.04% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $4.9M | $1.6M | 32.11% | 0.03% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $3.6M | NA | 0.07% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $5.38B | ties to item 31 ($5.38B) |
|---|---|---|
| Risk-weighted assets before deductions | $5.38B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $5.38B | 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 | 14.75% | 14.75% | 15.80% | 11.94% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 14.44% | 14.44% | 15.46% | 13.63% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 15.42% | 15.42% | 16.52% | 12.02% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 15.40% | 15.40% | 16.49% | 11.95% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 15.74% | 15.74% | 16.84% | 11.97% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 15.38% | 15.38% | 16.46% | 12.12% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 15.10% | 15.10% | 16.11% | 11.98% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 15.10% | 15.10% | 16.13% | 11.64% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 14.61% | 14.61% | 15.63% | 11.32% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 14.44% | 14.44% | 15.45% | 11.17% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 14.01% | 14.01% | 14.92% | 10.96% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 13.88% | 13.88% | 14.78% | 10.89% | 12.78% | 12.79% | 13.93% | 10.03% |
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 |
|---|---|---|---|---|---|---|
| Heartland Bank and Trust Company (this bank) | Risk-based | 14.75% | 14.75% | 15.80% | 11.94% | |
| Third Coast Bank | $6.73B | Risk-based | 12.10% | 12.10% | 12.91% | 11.44% |
| Alpine Bank | $6.69B | Risk-based | 15.21% | 15.21% | 16.42% | 11.02% |
| Midland States Bank | $6.69B | Risk-based | 13.59% | 13.59% | 14.84% | 10.08% |
| City National Bank of West Virginia | $6.76B | Risk-based | 15.01% | 15.01% | 15.48% | 9.65% |
| INTRUST Bank, N.A. | $6.76B | Risk-based | 13.66% | 13.66% | 14.62% | 10.76% |
| First Bank | $6.65B | Risk-based | 13.06% | 13.06% | 13.98% | 9.67% |
| Hinsdale Bank & Trust Company, N.A. | $6.80B | Risk-based | 10.60% | 10.60% | 11.34% | 9.20% |
| First National Bank of America | $6.82B | Risk-based | 15.28% | 15.28% | 16.54% | 8.13% |
| SMBC Manubank | $6.60B | Risk-based | 23.92% | 23.92% | 24.05% | 9.63% |
| Old Second National Bank | $6.86B | Risk-based | 13.72% | 13.72% | 14.77% | 12.05% |
| Peer 25th percentile | 13.19% | 13.19% | 14.14% | 9.63% | ||
| Peer median | 13.69% | 13.69% | 14.81% | 9.88% | ||
| Peer 75th percentile | 15.16% | 15.16% | 16.18% | 10.95% | ||
| This bank's percentile | 60 | 60 | 70 | 90 |
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/426534/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.