Ireland Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 11.19% (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: 11.19% (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 18.07% +11.57 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 | $41.2M | 41,183 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $227.9M | 227,904 | RCOAA223 |
| Recomputed ratio | 18.07% | numerator / denominator | |
| Filed ratio | 18.07% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.57 pp | $26.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 18.07% +10.07 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 | $41.2M | 41,183 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $227.9M | 227,904 | RCOAA223 |
| Recomputed ratio | 18.07% | numerator / denominator | |
| Filed ratio | 18.07% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +10.07 pp | $23.0M | capital that could be lost first |
Total risk-based capital ratio 19.19% +9.19 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 | $43.7M | 43,736 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $227.9M | 227,904 | RCOAA223 |
| Recomputed ratio | 19.19% | numerator / denominator | |
| Filed ratio | 19.19% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +9.19 pp | $20.9M | capital that could be lost first |
Tier 1 leverage ratio 11.50% +6.50 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 | $41.2M | 41,183 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $358.0M | 357,969 | RCOAA224 |
| Recomputed ratio | 11.50% | numerator / denominator | |
| Filed ratio | 11.50% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.50 pp | $23.3M | 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 | 7,075 | 7,075 | 7,075 | 7,075 | 7,075 | 7,075 | RCOAP742 |
| Retained earnings | 34,330 | 33,810 | 33,416 | 32,750 | 32,336 | 31,653 | RCOAKW00 |
| Accumulated other comprehensive income | (4,753) | (5,148) | (5,074) | (5,653) | (6,924) | (7,684) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 36,652 | 35,737 | 35,417 | 34,172 | 32,487 | 31,044 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,531 | 4,926 | 4,852 | 5,431 | 6,702 | 7,462 | P859 - P840 |
| Common equity Tier 1 capital | 41,183 | 40,663 | 40,269 | 39,603 | 39,189 | 38,506 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 41,183 | 40,663 | 40,269 | 39,603 | 39,189 | 38,506 | RCOA8274 |
| Tier 2 capital | 2,553 | 2,763 | 2,637 | 2,895 | 2,840 | 2,816 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,553 | 2,763 | 2,637 | 2,895 | 2,840 | 2,816 | RCOA5310 |
| Total capital | 43,736 | 43,426 | 42,906 | 42,498 | 42,029 | 41,322 | RCOA3792 |
| Total risk-weighted assets | 227,904 | 222,684 | 225,459 | 231,667 | 230,585 | 245,275 | RCOAA223 |
| Average total assets for the leverage ratio | 357,969 | 363,357 | 371,185 | 372,875 | 370,618 | 365,974 | 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 | $18.1M | $14K | 0.08% | 0.01% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $140.7M | $31.1M | 22.12% | 13.66% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $8.4M | $6.1M | 72.83% | 2.68% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $5.4M | $8.0M | 150.00% | 3.53% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $174.8M | $164.3M | 93.99% | 72.10% | RC-R Part II, item 4.d, 5.d |
| All other assets | $13.9M | $13.8M | 98.64% | 6.04% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $3.0M | $3.0M | 100.00% | 1.30% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.6M | NA | 0.69% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $226.3M | ties to item 31 ($226.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $227.9M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $227.9M | 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 | 18.07% | 18.07% | 19.19% | 11.50% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 18.26% | 18.26% | 19.50% | 11.19% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 17.86% | 17.86% | 19.03% | 10.85% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 17.09% | 17.09% | 18.34% | 10.62% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 17.00% | 17.00% | 18.23% | 10.57% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 15.70% | 15.70% | 16.85% | 10.52% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 16.48% | 16.48% | 17.71% | 10.21% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.54% | 15.54% | 16.75% | 9.78% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.31% | 14.31% | 15.46% | 9.67% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 15.95% | 15.95% | 17.20% | 9.79% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.53% | 14.53% | 15.70% | 9.73% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.40% | 14.40% | 15.53% | 9.77% | 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 |
|---|---|---|---|---|---|---|
| Ireland Bank (this bank) | Risk-based | 18.07% | 18.07% | 19.19% | 11.50% | |
| Great Southern Bank | $355.1M | Risk-based | 20.51% | 20.51% | 21.09% | 9.49% |
| Harvest Bank | $355.1M | Risk-based | 13.37% | 13.37% | 14.59% | 9.15% |
| Osb Community Bank | $355.6M | Risk-based | 15.79% | 15.79% | 17.04% | 11.64% |
| Interamerican Bank, a Federal Savings Bank | $355.7M | Risk-based | 17.88% | 17.88% | 19.14% | 11.21% |
| Campbell & Fetter Bank | $355.0M | Risk-based | 21.67% | 21.67% | 22.90% | 10.00% |
| Union Bank & Trust Company | $355.8M | CBLR | NA | NA | NA | 10.19% |
| Sooner State Bank | $354.6M | CBLR | NA | NA | NA | 12.75% |
| F&M Bank | $354.6M | CBLR | NA | NA | NA | 11.76% |
| First National Bank of Giddings | $356.2M | CBLR | NA | NA | NA | 11.18% |
| Hoosier Heartland State Bank | $356.3M | Risk-based | 10.35% | 10.35% | 11.47% | 8.70% |
| Peer 25th percentile | 13.97% | 13.97% | 15.20% | 9.62% | ||
| Peer median | 16.84% | 16.84% | 18.09% | 10.68% | ||
| Peer 75th percentile | 19.85% | 19.85% | 20.60% | 11.53% | ||
| This bank's percentile | 67 | 67 | 67 | 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/428462/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.