Hingham Institution for Savings: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.54% (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: 7.54% (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 14.69% +8.19 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 | $507.4M | 507,369 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.45B | 3,454,901 | RCOAA223 |
| Recomputed ratio | 14.69% | numerator / denominator | |
| Filed ratio | 14.69% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.19 pp | $282.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.69% +6.69 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 | $507.4M | 507,369 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.45B | 3,454,901 | RCOAA223 |
| Recomputed ratio | 14.69% | numerator / denominator | |
| Filed ratio | 14.69% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.69 pp | $231.0M | capital that could be lost first |
Total risk-based capital ratio 15.54% +5.54 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 | $536.9M | 536,924 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.45B | 3,454,901 | RCOAA223 |
| Recomputed ratio | 15.54% | numerator / denominator | |
| Filed ratio | 15.54% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.54 pp | $191.4M | capital that could be lost first |
Tier 1 leverage ratio 11.19% +6.19 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 | $507.4M | 507,369 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $4.53B | 4,532,764 | RCOAA224 |
| Recomputed ratio | 11.19% | numerator / denominator | |
| Filed ratio | 11.19% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.19 pp | $280.7M | 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 | 20,314 | 19,636 | 18,186 | 18,002 | 17,958 | 17,802 | RCOAP742 |
| Retained earnings | 487,055 | 463,000 | 461,530 | 443,715 | 427,794 | 419,755 | RCOAKW00 |
| Accumulated other comprehensive income | 53 | 27 | (8) | (12) | 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 | 507,422 | 482,663 | 479,708 | 461,705 | 445,752 | 437,557 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (53) | (27) | 8 | 12 | 0 | 0 | P859 - P840 |
| Common equity Tier 1 capital | 507,369 | 482,636 | 479,716 | 461,717 | 445,752 | 437,557 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 507,369 | 482,636 | 479,716 | 461,717 | 445,752 | 437,557 | RCOA8274 |
| Tier 2 capital | 29,555 | 29,055 | 28,555 | 28,005 | 27,730 | 27,280 | RCOA5311 |
| Allowance includable in Tier 2 capital | 29,555 | 29,055 | 28,555 | 28,005 | 27,730 | 27,280 | RCOA5310 |
| Total capital | 536,924 | 511,691 | 508,271 | 489,722 | 473,482 | 464,837 | RCOA3792 |
| Total risk-weighted assets | 3,454,901 | 3,379,451 | 3,424,987 | 3,382,341 | 3,400,486 | 3,370,700 | RCOAA223 |
| Average total assets for the leverage ratio | 4,532,764 | 4,515,474 | 4,511,367 | 4,504,823 | 4,443,394 | 4,418,433 | 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 | $354.8M | $627K | 0.18% | 0.02% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $176.3M | $385.6M | 218.65% | 11.16% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $2.16B | $1.09B | 50.68% | 31.68% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $30.6M | $46.0M | 150.00% | 1.33% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.74B | $1.74B | 99.99% | 50.46% | RC-R Part II, item 4.d, 5.d |
| All other assets | $121.5M | $80.4M | 66.21% | 2.33% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $111.0M | $104.6M | 94.28% | 3.03% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $235K | $47K | 20.00% | 0.00% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | -$200 | 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 | $3.45B | ties to item 31 ($3.45B) |
|---|---|---|
| Risk-weighted assets before deductions | $3.45B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $3.45B | 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 | 14.69% | 14.69% | 15.54% | 11.19% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 14.28% | 14.28% | 15.14% | 10.69% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 14.01% | 14.01% | 14.84% | 10.63% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 13.65% | 13.65% | 14.48% | 10.25% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 13.11% | 13.11% | 13.92% | 10.03% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 12.98% | 12.98% | 13.79% | 9.90% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 13.08% | 13.08% | 13.90% | 9.87% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 13.13% | 13.13% | 13.97% | 9.77% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 12.75% | 12.75% | 13.58% | 9.55% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 12.62% | 12.62% | 13.43% | 9.54% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.36% | 12.36% | 13.17% | 9.52% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 12.48% | 12.48% | 13.30% | 9.49% | 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 |
|---|---|---|---|---|---|---|
| Hingham Institution for Savings (this bank) | Risk-based | 14.69% | 14.69% | 15.54% | 11.19% | |
| International Bank of Commerce | $4.56B | Risk-based | 28.73% | 28.73% | 29.98% | 14.46% |
| VeraBank, N.A. | $4.58B | Risk-based | 17.27% | 17.27% | 18.50% | 11.03% |
| First State Community Bank | $4.51B | Risk-based | 14.35% | 14.35% | 15.43% | 11.68% |
| Texas Exchange Bank | $4.49B | Risk-based | 30.06% | 30.06% | 30.82% | 12.44% |
| PeoplesBank | $4.62B | Risk-based | 12.39% | 12.39% | 13.01% | 9.26% |
| First Federal Bank | $4.49B | Risk-based | 20.56% | 20.56% | 21.06% | 10.83% |
| First National Bank Texas dba First Convenience Bank | $4.64B | Risk-based | 19.71% | 19.71% | 20.98% | 9.12% |
| Metro City Bank | $4.47B | Risk-based | 17.14% | 17.14% | 18.04% | 11.08% |
| Arrow Bank N.A. | $4.46B | Risk-based | 12.71% | 12.71% | 13.87% | 9.33% |
| ChoiceOne Bank | $4.45B | Risk-based | 11.81% | 11.81% | 12.92% | 9.30% |
| Peer 25th percentile | 13.12% | 13.12% | 14.26% | 9.30% | ||
| Peer median | 17.20% | 17.20% | 18.27% | 10.93% | ||
| Peer 75th percentile | 20.35% | 20.35% | 21.04% | 11.53% | ||
| This bank's percentile | 40 | 40 | 40 | 70 |
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/673909/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.