Hickory Point Bank and Trust: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.25% (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: 9.25% (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 16.15% +9.65 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 | $80.0M | 79,996 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $495.3M | 495,276 | RCOAA223 |
| Recomputed ratio | 16.15% | numerator / denominator | |
| Filed ratio | 16.15% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.65 pp | $47.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.15% +8.15 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 | $80.0M | 79,996 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $495.3M | 495,276 | RCOAA223 |
| Recomputed ratio | 16.15% | numerator / denominator | |
| Filed ratio | 16.15% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.15 pp | $40.4M | capital that could be lost first |
Total risk-based capital ratio 17.25% +7.25 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 | $85.4M | 85,444 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $495.3M | 495,276 | RCOAA223 |
| Recomputed ratio | 17.25% | numerator / denominator | |
| Filed ratio | 17.25% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.25 pp | $35.9M | capital that could be lost first |
Tier 1 leverage ratio 11.04% +6.04 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 | $80.0M | 79,996 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $724.4M | 724,440 | RCOAA224 |
| Recomputed ratio | 11.04% | numerator / denominator | |
| Filed ratio | 11.04% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.04 pp | $43.8M | 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 | 50,248 | 50,205 | 50,164 | 50,122 | 50,080 | 50,038 | RCOAP742 |
| Retained earnings | 29,748 | 28,549 | 27,628 | 26,143 | 25,185 | 24,314 | RCOAKW00 |
| Accumulated other comprehensive income | (792) | (499) | (331) | (409) | (476) | (545) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 79,204 | 78,255 | 77,461 | 75,856 | 74,789 | 73,807 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 792 | 499 | 331 | 409 | 476 | 545 | P859 - P840 |
| Common equity Tier 1 capital | 79,996 | 78,754 | 77,792 | 76,265 | 75,265 | 74,352 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 79,996 | 78,754 | 77,792 | 76,265 | 75,265 | 74,352 | RCOA8274 |
| Tier 2 capital | 5,448 | 5,448 | 5,447 | 5,444 | 5,440 | 5,445 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,448 | 5,448 | 5,447 | 5,444 | 5,440 | 5,445 | RCOA5310 |
| Total capital | 85,444 | 84,202 | 83,239 | 81,709 | 80,705 | 79,797 | RCOA3792 |
| Total risk-weighted assets | 495,276 | 485,306 | 480,716 | 505,343 | 513,730 | 520,721 | RCOAA223 |
| Average total assets for the leverage ratio | 724,440 | 734,818 | 721,095 | 725,815 | 742,977 | 756,833 | 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 | $36.2M | $177K | 0.49% | 0.04% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $204.6M | $4.3M | 2.12% | 0.88% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $79.4M | $44.5M | 56.13% | 8.99% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $1.2M | $1.9M | 150.00% | 0.38% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $794K | $1.2M | 150.00% | 0.24% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $356.6M | $349.2M | 97.92% | 70.51% | RC-R Part II, item 4.d, 5.d |
| All other assets | $45.2M | $46.5M | 102.77% | 9.39% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $46.3M | $45.2M | 97.73% | 9.13% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $79K | $79K | 100.00% | 0.02% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $2.2M | NA | 0.43% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $493.1M | does not tie to item 31 ($493.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $495.3M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $495.3M | 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 | 16.15% | 16.15% | 17.25% | 11.04% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 16.23% | 16.23% | 17.35% | 10.72% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 16.18% | 16.18% | 17.32% | 10.79% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 15.09% | 15.09% | 16.17% | 10.51% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.65% | 14.65% | 15.71% | 10.13% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.28% | 14.28% | 15.32% | 9.82% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.87% | 13.87% | 14.90% | 9.52% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.70% | 13.70% | 14.78% | 9.18% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.12% | 13.12% | 14.17% | 9.17% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.48% | 12.48% | 13.45% | 9.05% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.79% | 12.79% | 13.79% | 8.96% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.08% | 13.08% | 14.11% | 9.43% | 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 |
|---|---|---|---|---|---|---|
| Hickory Point Bank and Trust (this bank) | Risk-based | 16.15% | 16.15% | 17.25% | 11.04% | |
| First Fidelity Bank | $717.0M | Risk-based | 12.88% | 12.88% | 13.32% | 9.41% |
| Artisans' Bank | $718.2M | Risk-based | 13.01% | 13.01% | 13.95% | 10.44% |
| First National Bank of Scotia | $719.0M | Risk-based | 13.65% | 13.65% | 14.86% | 9.22% |
| The Bank of Elk River | $719.1M | Risk-based | 13.64% | 13.64% | 14.80% | 9.14% |
| Union State Bank | $719.1M | Risk-based | 14.00% | 14.00% | 15.11% | 10.25% |
| Prospect Bank | $715.6M | Risk-based | 12.09% | 12.09% | 12.77% | 8.50% |
| Pilgrim Bank | $714.6M | Risk-based | 14.44% | 14.44% | 15.37% | 10.21% |
| The Eastern Colorado Bank | $720.9M | Risk-based | 14.22% | 14.22% | 15.36% | 11.31% |
| First & Farmers National Bank, Inc. | $714.2M | Risk-based | 14.61% | 14.61% | 15.86% | 11.51% |
| Prism Bank | $720.9M | Risk-based | 11.19% | 11.19% | 12.44% | 10.08% |
| Peer 25th percentile | 12.91% | 12.91% | 13.48% | 9.27% | ||
| Peer median | 13.64% | 13.64% | 14.83% | 10.15% | ||
| Peer 75th percentile | 14.17% | 14.17% | 15.30% | 10.39% | ||
| This bank's percentile | 100 | 100 | 100 | 80 |
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/550635/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.