Huntingdon Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 40.45% (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: 40.45% (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 47.35% +40.85 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 | $4.0M | 4,024 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $8.5M | 8,499 | RCOAA223 |
| Recomputed ratio | 47.35% | numerator / denominator | |
| Filed ratio | 47.35% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +40.85 pp | $3.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 47.35% +39.35 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 | $4.0M | 4,024 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $8.5M | 8,499 | RCOAA223 |
| Recomputed ratio | 47.35% | numerator / denominator | |
| Filed ratio | 47.35% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +39.35 pp | $3.3M | capital that could be lost first |
Total risk-based capital ratio 48.45% +38.45 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 | $4.1M | 4,118 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $8.5M | 8,499 | RCOAA223 |
| Recomputed ratio | 48.45% | numerator / denominator | |
| Filed ratio | 48.45% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +38.45 pp | $3.3M | capital that could be lost first |
Tier 1 leverage ratio 22.67% +17.67 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 | $4.0M | 4,024 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $17.8M | 17,751 | RCOAA224 |
| Recomputed ratio | 22.67% | numerator / denominator | |
| Filed ratio | 22.67% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +17.67 pp | $3.1M | 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 | 3,194 | 3,194 | 3,155 | 3,155 | 3,155 | 3,155 | RCOAP742 |
| Retained earnings | 830 | 820 | 843 | 823 | 814 | 812 | 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 | 4,024 | 4,014 | 3,998 | 3,978 | 3,969 | 3,967 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 0 | 0 | 0 | 0 | 0 | 0 | P859 - P840 |
| Common equity Tier 1 capital | 4,024 | 4,014 | 3,998 | 3,978 | 3,969 | 3,967 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 4,024 | 4,014 | 3,998 | 3,978 | 3,969 | 3,967 | RCOA8274 |
| Tier 2 capital | 94 | 94 | 94 | 94 | 94 | 94 | RCOA5311 |
| Allowance includable in Tier 2 capital | 94 | 94 | 94 | 94 | 94 | 94 | RCOA5310 |
| Total capital | 4,118 | 4,108 | 4,092 | 4,072 | 4,063 | 4,061 | RCOA3792 |
| Total risk-weighted assets | 8,499 | 7,988 | 8,173 | 8,287 | 8,179 | 8,176 | RCOAA223 |
| Average total assets for the leverage ratio | 17,751 | 17,511 | 17,573 | 17,744 | 17,878 | 17,677 | 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 | $3.1M | $414K | 13.48% | 4.87% | RC-R Part II, item 1 |
| Loans: residential mortgage | $13.8M | $7.0M | 50.46% | 81.87% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $512K | $512K | 100.00% | 6.02% | RC-R Part II, item 4.c, 5.c |
| All other assets | $615K | $615K | 100.00% | 7.24% | RC-R Part II, item 8 |
| Market risk and other approaches | NA | $400 | 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 | $8.5M | ties to item 31 ($8.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $8.5M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $8.5M | 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 | 47.35% | 47.35% | 48.45% | 22.67% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 50.25% | 50.25% | 51.43% | 22.92% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 48.92% | 48.92% | 50.07% | 22.75% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 48.00% | 48.00% | 49.14% | 22.42% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 48.53% | 48.53% | 49.68% | 22.20% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 48.52% | 48.52% | 49.67% | 22.44% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 47.83% | 47.83% | 48.97% | 22.57% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 48.99% | 48.99% | 50.16% | 22.82% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 48.16% | 48.16% | 49.30% | 23.39% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 47.56% | 47.56% | 48.69% | 23.22% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 48.10% | 48.10% | 49.25% | 23.91% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 49.11% | 49.11% | 50.29% | 24.14% | 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 |
|---|---|---|---|---|---|---|
| Huntingdon Savings Bank (this bank) | Risk-based | 47.35% | 47.35% | 48.45% | 22.67% | |
| Cetera Trust Company, N.A. | $17.8M | Risk-based | 122.48% | 122.48% | 122.48% | 93.05% |
| Hartsburg State Bank | $18.1M | CBLR | NA | NA | NA | 11.51% |
| BHM Bank | $17.4M | Risk-based | 18.69% | 18.69% | 19.80% | 13.61% |
| Prescott State Bank | $17.3M | CBLR | NA | NA | NA | 14.83% |
| The Hightower Trust Company, N.A. | $16.9M | CBLR | NA | NA | NA | 83.34% |
| Bank of Steinauer | $19.0M | Risk-based | 15.29% | 15.29% | 15.88% | 7.89% |
| Dysart State Bank | $16.5M | Risk-based | 16.09% | 16.09% | 17.12% | 11.41% |
| First Financial Trust N.A. | $19.5M | CBLR | NA | NA | NA | 84.56% |
| Farmers State Bank | $19.5M | CBLR | NA | NA | NA | 10.47% |
| Peer 25th percentile | 15.89% | 15.89% | 16.81% | 11.41% | ||
| Peer median | 17.39% | 17.39% | 18.46% | 13.61% | ||
| Peer 75th percentile | 44.64% | 44.64% | 45.47% | 83.34% | ||
| This bank's percentile | 75 | 75 | 75 | 67 |
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/646471/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.