Interaudi Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.85% (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: 10.85% (RCFAH311).
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 18.12% +11.62 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 | $271.8M | 271,819 | RCFAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.50B | 1,500,199 | RCFAA223 |
| Recomputed ratio | 18.12% | numerator / denominator | |
| Filed ratio | 18.12% | RCFAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.62 pp | $174.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 18.12% +10.12 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 | $271.8M | 271,819 | RCFA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.50B | 1,500,199 | RCFAA223 |
| Recomputed ratio | 18.12% | numerator / denominator | |
| Filed ratio | 18.12% | RCFA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +10.12 pp | $151.8M | capital that could be lost first |
Total risk-based capital ratio 18.85% +8.85 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 | $282.8M | 282,786 | RCFA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.50B | 1,500,199 | RCFAA223 |
| Recomputed ratio | 18.85% | numerator / denominator | |
| Filed ratio | 18.85% | RCFA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.85 pp | $132.8M | capital that could be lost first |
Tier 1 leverage ratio 10.02% +5.02 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 | $271.8M | 271,819 | RCFA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.71B | 2,712,314 | RCFAA224 |
| Recomputed ratio | 10.02% | numerator / denominator | |
| Filed ratio | 10.02% | RCFA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.02 pp | $136.2M | 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 | 23,437 | 23,316 | 23,316 | 23,316 | 23,316 | 23,316 | RCFAP742 |
| Retained earnings | 248,382 | 239,687 | 242,590 | 234,959 | 227,367 | 220,274 | RCFAKW00 |
| Accumulated other comprehensive income | (873) | (301) | 103 | (680) | (1,269) | (1,296) | RCFAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCFAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 270,946 | 262,702 | 266,009 | 257,595 | 249,414 | 242,294 | RCFAP840 |
| Adjustments and deductions from common equity Tier 1 | 873 | 301 | (103) | 680 | 1,269 | 1,296 | P859 - P840 |
| Common equity Tier 1 capital | 271,819 | 263,003 | 265,906 | 258,275 | 250,683 | 243,590 | RCFAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCFAP865 |
| Tier 1 capital | 271,819 | 263,003 | 265,906 | 258,275 | 250,683 | 243,590 | RCFA8274 |
| Tier 2 capital | 10,967 | 10,967 | 10,824 | 10,774 | 10,599 | 11,289 | RCFA5311 |
| Allowance includable in Tier 2 capital | 10,967 | 10,967 | 10,824 | 10,774 | 10,599 | 11,289 | RCFA5310 |
| Total capital | 282,786 | 273,970 | 276,730 | 269,049 | 261,282 | 254,879 | RCFA3792 |
| Total risk-weighted assets | 1,500,199 | 1,448,765 | 1,390,552 | 1,342,686 | 1,344,528 | 1,325,488 | RCFAA223 |
| Average total assets for the leverage ratio | 2,712,314 | 2,638,640 | 2,565,306 | 2,468,623 | 2,405,037 | 2,394,438 | RCFAA224 |
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 | $396.2M | $5.8M | 1.47% | 0.39% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $589.5M | $103.0M | 17.47% | 6.86% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $617.0M | $324.9M | 52.66% | 21.66% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $4.0M | $6.0M | 150.00% | 0.40% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.02B | $885.5M | 87.10% | 59.03% | RC-R Part II, item 4.d, 5.d |
| All other assets | $64.6M | $56.0M | 86.66% | 3.73% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $120.3M | $118.8M | 98.79% | 7.92% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $772K | $108K | 14.02% | 0.01% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $23K | 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 | $1.50B | ties to item 31 ($1.50B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.50B | RCFDB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.50B | RCFDG641, 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 | 18.12% | 18.12% | 18.85% | 10.02% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 18.15% | 18.15% | 18.91% | 9.97% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 19.12% | 19.12% | 19.90% | 10.37% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 19.24% | 19.24% | 20.04% | 10.46% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 18.64% | 18.64% | 19.43% | 10.42% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 18.38% | 18.38% | 19.23% | 10.17% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 19.48% | 19.48% | 20.31% | 10.36% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 19.00% | 19.00% | 19.87% | 10.32% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 19.76% | 19.76% | 20.64% | 10.11% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 19.75% | 19.75% | 20.60% | 10.19% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 20.04% | 20.04% | 20.87% | 10.54% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 19.33% | 19.33% | 20.14% | 10.27% | 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 |
|---|---|---|---|---|---|---|
| Interaudi Bank (this bank) | Risk-based | 18.12% | 18.12% | 18.85% | 10.02% | |
| Machias Savings Bank | $2.67B | Risk-based | 14.01% | 14.01% | 14.95% | 12.12% |
| INB, N.A. | $2.68B | Risk-based | 12.19% | 12.19% | 13.28% | 9.44% |
| Beverly Bank & Trust Company, N.A. | $2.69B | Risk-based | 11.43% | 11.43% | 12.10% | 9.91% |
| Avidbank | $2.65B | Risk-based | 11.83% | 11.83% | 12.77% | 11.99% |
| CalPrivate Bank | $2.71B | Risk-based | 13.61% | 13.61% | 14.86% | 11.52% |
| Planters Bank & Trust Company | $2.71B | Risk-based | 15.29% | 15.29% | 16.23% | 11.19% |
| FCB Banks | $2.64B | Risk-based | 12.08% | 12.08% | 13.27% | 8.45% |
| Tradition Capital Bank | $2.72B | Risk-based | 10.32% | 10.32% | 11.49% | 8.87% |
| Pinnacle Bank | $2.72B | Risk-based | 14.07% | 14.07% | 15.19% | 10.93% |
| Peer 25th percentile | 11.83% | 11.83% | 12.77% | 9.44% | ||
| Peer median | 12.19% | 12.19% | 13.28% | 10.93% | ||
| Peer 75th percentile | 14.01% | 14.01% | 14.95% | 11.52% | ||
| 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/538802/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.