Independent Correspondent Bankers' Bank, Inc.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 15.90% (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: 15.90% (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 22.65% +16.15 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 | $21.2M | 21,163 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $93.5M | 93,454 | RCOAA223 |
| Recomputed ratio | 22.65% | numerator / denominator | |
| Filed ratio | 22.65% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +16.15 pp | $15.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 22.65% +14.65 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 | $21.2M | 21,163 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $93.5M | 93,454 | RCOAA223 |
| Recomputed ratio | 22.65% | numerator / denominator | |
| Filed ratio | 22.65% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +14.65 pp | $13.7M | capital that could be lost first |
Total risk-based capital ratio 23.90% +13.90 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 | $22.3M | 22,331 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $93.5M | 93,454 | RCOAA223 |
| Recomputed ratio | 23.90% | numerator / denominator | |
| Filed ratio | 23.90% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +13.90 pp | $13.0M | capital that could be lost first |
Tier 1 leverage ratio 13.21% +8.21 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 | $21.2M | 21,163 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $160.1M | 160,148 | RCOAA224 |
| Recomputed ratio | 13.21% | numerator / denominator | |
| Filed ratio | 13.21% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +8.21 pp | $13.2M | 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 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | RCOAP742 |
| Retained earnings | 11,163 | 10,834 | 10,671 | 10,371 | 9,999 | 9,587 | RCOAKW00 |
| Accumulated other comprehensive income | (53) | (37) | 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 | 21,110 | 20,797 | 20,671 | 20,371 | 19,999 | 19,587 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 53 | 37 | 0 | 0 | 0 | 0 | P859 - P840 |
| Common equity Tier 1 capital | 21,163 | 20,834 | 20,671 | 20,371 | 19,999 | 19,587 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 21,163 | 20,834 | 20,671 | 20,371 | 19,999 | 19,587 | RCOA8274 |
| Tier 2 capital | 1,168 | 1,221 | 1,192 | 1,156 | 1,125 | 1,145 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,168 | 1,221 | 1,192 | 1,156 | 1,125 | 1,145 | RCOA5310 |
| Total capital | 22,331 | 22,055 | 21,863 | 21,527 | 21,124 | 20,732 | RCOA3792 |
| Total risk-weighted assets | 93,454 | 97,725 | 97,759 | 92,463 | 89,979 | 96,632 | RCOAA223 |
| Average total assets for the leverage ratio | 160,148 | 164,052 | 152,444 | 145,667 | 145,735 | 144,128 | 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 | $58.0M | $34K | 0.06% | 0.04% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $9.3M | $1.6M | 16.93% | 1.68% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $2.5M | $1.2M | 50.00% | 1.32% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $817K | $1.2M | 150.00% | 1.31% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $79.3M | $79.3M | 100.00% | 84.82% | RC-R Part II, item 4.d, 5.d |
| All other assets | $2.7M | $2.4M | 88.75% | 2.53% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $7.8M | $7.8M | 100.00% | 8.30% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $300 | 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 | $93.5M | ties to item 31 ($93.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $93.5M | RCONB704 |
| Less: excess allowance for credit losses | $63K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $93.5M | 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 | 22.65% | 22.65% | 23.90% | 13.21% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 21.32% | 21.32% | 22.57% | 12.70% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 21.14% | 21.14% | 22.36% | 13.56% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 22.03% | 22.03% | 23.28% | 13.98% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 22.23% | 22.23% | 23.48% | 13.72% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 20.27% | 20.27% | 21.45% | 13.59% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 21.22% | 21.22% | 22.31% | 12.92% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 23.31% | 23.31% | 24.56% | 12.03% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 20.79% | 20.79% | 21.92% | 12.92% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 23.89% | 23.89% | 25.14% | 13.07% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 25.54% | 25.54% | 26.77% | 13.44% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 23.02% | 23.02% | 24.17% | 11.89% | 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 |
|---|---|---|---|---|---|---|
| Independent Correspondent Bankers' Bank, Inc. (this bank) | Risk-based | 22.65% | 22.65% | 23.90% | 13.21% | |
| First State Bank | $151.2M | CBLR | NA | NA | NA | 15.89% |
| Schuyler Savings Bank | $151.2M | CBLR | NA | NA | NA | 14.07% |
| 1st Federal Savings Bank of SC, Inc. | $151.6M | Risk-based | 19.20% | 19.20% | 20.45% | 9.68% |
| GSL Savings Bank | $151.2M | Risk-based | 11.90% | 11.90% | 12.83% | 7.46% |
| Greenfield Banking Company | $151.2M | Risk-based | 12.66% | 12.66% | 13.57% | 8.54% |
| First Security Bank | $151.1M | CBLR | NA | NA | NA | 9.22% |
| Agility Bank, N.A. | $151.6M | CBLR | NA | NA | NA | 19.99% |
| Citizens Savings Bank | $151.1M | CBLR | NA | NA | NA | 15.54% |
| Grand Missouri Bank | $151.1M | CBLR | NA | NA | NA | 13.72% |
| Peer 25th percentile | 12.28% | 12.28% | 13.20% | 9.22% | ||
| Peer median | 12.66% | 12.66% | 13.57% | 13.72% | ||
| Peer 75th percentile | 15.93% | 15.93% | 17.01% | 15.54% | ||
| This bank's percentile | 100 | 100 | 100 | 44 |
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/1187551/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.