Jewett City Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.47% (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: 10.47% (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 17.46% +10.96 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 | $69.0M | 69,012 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $395.3M | 395,301 | RCOAA223 |
| Recomputed ratio | 17.46% | numerator / denominator | |
| Filed ratio | 17.46% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.96 pp | $43.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.46% +9.46 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 | $69.0M | 69,012 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $395.3M | 395,301 | RCOAA223 |
| Recomputed ratio | 17.46% | numerator / denominator | |
| Filed ratio | 17.46% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.46 pp | $37.4M | capital that could be lost first |
Total risk-based capital ratio 18.47% +8.47 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 | $73.0M | 73,005 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $395.3M | 395,301 | RCOAA223 |
| Recomputed ratio | 18.47% | numerator / denominator | |
| Filed ratio | 18.47% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.47 pp | $33.5M | capital that could be lost first |
Tier 1 leverage ratio 14.41% +9.41 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 | $69.0M | 69,012 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $478.9M | 478,938 | RCOAA224 |
| Recomputed ratio | 14.41% | numerator / denominator | |
| Filed ratio | 14.41% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +9.41 pp | $45.1M | 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 | 533 | 533 | 533 | 533 | 533 | 533 | RCOAP742 |
| Retained earnings | 69,804 | 69,790 | 69,018 | 67,474 | 65,861 | 64,867 | RCOAKW00 |
| Accumulated other comprehensive income | (854) | (855) | (767) | (828) | (947) | (1,060) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 69,483 | 69,468 | 68,784 | 67,179 | 65,447 | 64,340 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (471) | (470) | (558) | (497) | (378) | (265) | P859 - P840 |
| Common equity Tier 1 capital | 69,012 | 68,998 | 68,226 | 66,682 | 65,069 | 64,075 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 69,012 | 68,998 | 68,226 | 66,682 | 65,069 | 64,075 | RCOA8274 |
| Tier 2 capital | 3,993 | 3,540 | 3,319 | 3,407 | 3,429 | 3,075 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,993 | 3,540 | 3,319 | 3,407 | 3,429 | 3,075 | RCOA5310 |
| Total capital | 73,005 | 72,538 | 71,545 | 70,089 | 68,498 | 67,150 | RCOA3792 |
| Total risk-weighted assets | 395,301 | 383,193 | 384,172 | 378,058 | 363,038 | 348,178 | RCOAA223 |
| Average total assets for the leverage ratio | 478,938 | 487,182 | 487,816 | 466,437 | 449,146 | 441,258 | 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 | $34.3M | $512K | 1.49% | 0.13% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $28.4M | $10.6M | 37.26% | 2.68% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $155.8M | $88.1M | 56.54% | 22.28% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $4.1M | $4.1M | 100.00% | 1.04% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $246.5M | $246.5M | 100.00% | 62.37% | RC-R Part II, item 4.d, 5.d |
| All other assets | $23.8M | $23.0M | 96.64% | 5.82% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $17.7M | $17.7M | 100.00% | 4.49% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $4.7M | NA | 1.20% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $390.6M | ties to item 31 ($390.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $395.3M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $395.3M | 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 | 17.46% | 17.46% | 18.47% | 14.41% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 18.01% | 18.01% | 18.93% | 14.16% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 17.76% | 17.76% | 18.62% | 13.99% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 17.64% | 17.64% | 18.54% | 14.30% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 17.92% | 17.92% | 18.87% | 14.49% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 18.40% | 18.40% | 19.29% | 14.52% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 18.29% | 18.29% | 19.13% | 14.45% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 18.31% | 18.31% | 19.09% | 14.40% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 18.45% | 18.45% | 19.14% | 14.55% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 18.55% | 18.55% | 19.38% | 14.49% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 18.99% | 18.99% | 19.72% | 14.46% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 19.31% | 19.31% | 19.98% | 14.50% | 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 |
|---|---|---|---|---|---|---|
| Jewett City Savings Bank (this bank) | Risk-based | 17.46% | 17.46% | 18.47% | 14.41% | |
| Century Bank and Trust | $494.0M | Risk-based | 22.77% | 22.77% | 24.00% | 14.59% |
| Dean Co-Operative Bank | $494.3M | Risk-based | 13.42% | 13.42% | 14.44% | 8.26% |
| The First State Bank | $493.2M | CBLR | NA | NA | NA | 13.05% |
| Trubank | $494.6M | CBLR | NA | NA | NA | 9.23% |
| River City Bank, Inc. | $494.9M | Risk-based | 14.81% | 14.81% | 15.51% | 11.72% |
| Security State Bank | $492.3M | CBLR | NA | NA | NA | 11.12% |
| Fulton Savings Bank | $492.3M | Risk-based | 41.32% | 41.32% | 41.71% | 31.44% |
| People's Bank of Seneca | $495.5M | CBLR | NA | NA | NA | 10.08% |
| Arundel Bank | $492.1M | CBLR | NA | NA | NA | 13.98% |
| American Commerce Bank, N.A. | $495.7M | Risk-based | 20.90% | 20.90% | 22.16% | 17.09% |
| Peer 25th percentile | 14.81% | 14.81% | 15.51% | 10.34% | ||
| Peer median | 20.90% | 20.90% | 22.16% | 12.39% | ||
| Peer 75th percentile | 22.77% | 22.77% | 24.00% | 14.44% | ||
| This bank's percentile | 40 | 40 | 40 | 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/820301/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.