Institution for Savings in Newburyport and Its Vicinity: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.56% (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: 8.56% (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 16.21% +9.71 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 | $687.2M | 687,172 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $4.24B | 4,237,924 | RCOAA223 |
| Recomputed ratio | 16.21% | numerator / denominator | |
| Filed ratio | 16.21% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.71 pp | $411.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.21% +8.21 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 | $687.2M | 687,172 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $4.24B | 4,237,924 | RCOAA223 |
| Recomputed ratio | 16.21% | numerator / denominator | |
| Filed ratio | 16.21% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.21 pp | $348.1M | capital that could be lost first |
Total risk-based capital ratio 16.56% +6.56 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 | $701.8M | 701,835 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $4.24B | 4,237,924 | RCOAA223 |
| Recomputed ratio | 16.56% | numerator / denominator | |
| Filed ratio | 16.56% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.56 pp | $278.0M | capital that could be lost first |
Tier 1 leverage ratio 12.66% +7.66 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 | $687.2M | 687,172 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $5.43B | 5,428,431 | RCOAA224 |
| Recomputed ratio | 12.66% | numerator / denominator | |
| Filed ratio | 12.66% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.66 pp | $415.8M | 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 | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP742 |
| Retained earnings | 697,072 | 670,417 | 668,425 | 660,853 | 636,726 | 611,176 | RCOAKW00 |
| Accumulated other comprehensive income | (2,494) | (2,269) | (237) | (603) | (1,456) | (1,898) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 694,578 | 668,148 | 668,188 | 660,250 | 635,270 | 609,278 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (7,406) | (9,352) | (9,198) | (8,832) | (7,979) | (7,537) | P859 - P840 |
| Common equity Tier 1 capital | 687,172 | 658,796 | 658,990 | 651,418 | 627,291 | 601,741 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 687,172 | 658,796 | 658,990 | 651,418 | 627,291 | 601,741 | RCOA8274 |
| Tier 2 capital | 14,663 | 14,663 | 14,662 | 14,417 | 14,418 | 14,418 | RCOA5311 |
| Allowance includable in Tier 2 capital | 14,663 | 14,663 | 14,662 | 14,417 | 14,418 | 14,418 | RCOA5310 |
| Total capital | 701,835 | 673,459 | 673,652 | 665,835 | 641,709 | 616,159 | RCOA3792 |
| Total risk-weighted assets | 4,237,924 | 4,070,307 | 4,160,935 | 4,156,148 | 4,102,574 | 4,002,440 | RCOAA223 |
| Average total assets for the leverage ratio | 5,428,431 | 5,363,078 | 5,362,624 | 5,317,091 | 5,303,766 | 5,314,523 | 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 | $329.1M | $21.3M | 6.47% | 0.50% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $655.7M | $1.21B | 184.26% | 28.51% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $5.3M | $1.1M | 20.00% | 0.03% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $3.24B | $1.66B | 51.41% | 39.28% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $1.02B | $1.02B | 99.79% | 24.04% | RC-R Part II, item 4.d, 5.d |
| All other assets | $327.6M | $279.1M | 85.18% | 6.58% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $37.7M | $37.7M | 100.00% | 0.89% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $4.2M | $4.2M | 100.00% | 0.10% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $3.0M | 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 | $4.23B | ties to item 31 ($4.23B) |
|---|---|---|
| Risk-weighted assets before deductions | $4.24B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $4.24B | 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 | 16.21% | 16.21% | 16.56% | 12.66% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 16.19% | 16.19% | 16.55% | 12.28% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 15.84% | 15.84% | 16.19% | 12.29% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 15.67% | 15.67% | 16.02% | 12.25% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 15.29% | 15.29% | 15.64% | 11.83% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 15.03% | 15.03% | 15.39% | 11.32% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 15.02% | 15.02% | 15.38% | 11.67% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 15.21% | 15.21% | 15.57% | 11.77% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 15.29% | 15.29% | 15.66% | 11.74% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 15.41% | 15.41% | 15.79% | 11.74% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 15.40% | 15.40% | 15.78% | 11.47% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 14.49% | 14.49% | 14.87% | 11.07% | 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 |
|---|---|---|---|---|---|---|
| Institution for Savings in Newburyport and Its Vicinity (this bank) | Risk-based | 16.21% | 16.21% | 16.56% | 12.66% | |
| First Internet Bank of Indiana | $5.53B | Risk-based | 10.84% | 10.84% | 12.09% | 7.57% |
| Great Southern Bank | $5.53B | Risk-based | 13.22% | 13.22% | 14.47% | 11.25% |
| Orrstown Bank | $5.61B | Risk-based | 12.11% | 12.11% | 13.13% | 9.97% |
| Cape Cod Five Cents Savings Bank | $5.62B | Risk-based | 18.18% | 18.18% | 18.83% | 11.11% |
| Firstrust Savings Bank | $5.62B | Risk-based | 11.80% | 11.80% | 13.06% | 11.44% |
| The American National Bank of Texas | $5.51B | Risk-based | 12.30% | 12.30% | 13.55% | 8.84% |
| Northfield Bank | $5.50B | CBLR | NA | NA | NA | 13.13% |
| Independent Bank | $5.66B | Risk-based | 11.45% | 11.45% | 12.70% | 9.67% |
| Peer 25th percentile | 11.63% | 11.63% | 12.88% | 9.46% | ||
| Peer median | 12.11% | 12.11% | 13.13% | 10.54% | ||
| Peer 75th percentile | 12.76% | 12.76% | 14.01% | 11.30% | ||
| This bank's percentile | 86 | 86 | 86 | 88 |
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/272302/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.