Leader Bank, N.A.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 13.06% (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: 13.06% (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 19.80% +13.30 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 | $582.1M | 582,147 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.94B | 2,939,513 | RCOAA223 |
| Recomputed ratio | 19.80% | numerator / denominator | |
| Filed ratio | 19.80% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +13.30 pp | $391.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 19.80% +11.80 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 | $582.1M | 582,147 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.94B | 2,939,513 | RCOAA223 |
| Recomputed ratio | 19.80% | numerator / denominator | |
| Filed ratio | 19.80% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +11.80 pp | $347.0M | capital that could be lost first |
Total risk-based capital ratio 21.06% +11.06 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 | $619.0M | 618,989 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.94B | 2,939,513 | RCOAA223 |
| Recomputed ratio | 21.06% | numerator / denominator | |
| Filed ratio | 21.06% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +11.06 pp | $325.0M | capital that could be lost first |
Tier 1 leverage ratio 11.58% +6.58 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 | $582.1M | 582,147 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $5.03B | 5,025,609 | RCOAA224 |
| Recomputed ratio | 11.58% | numerator / denominator | |
| Filed ratio | 11.58% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.58 pp | $330.9M | 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 | 176,793 | 176,793 | 176,793 | 176,793 | 176,793 | 176,793 | RCOAP742 |
| Retained earnings | 405,354 | 395,753 | 388,391 | 381,407 | 370,963 | 363,295 | RCOAKW00 |
| Accumulated other comprehensive income | (25,634) | (25,783) | (26,065) | (27,778) | (29,455) | (31,340) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 556,513 | 546,763 | 539,119 | 530,422 | 518,301 | 508,748 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 25,634 | 25,783 | 26,065 | 27,778 | 29,455 | 31,340 | P859 - P840 |
| Common equity Tier 1 capital | 582,147 | 572,546 | 565,184 | 558,200 | 547,756 | 540,088 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 582,147 | 572,546 | 565,184 | 558,200 | 547,756 | 540,088 | RCOA8274 |
| Tier 2 capital | 36,842 | 35,326 | 34,011 | 33,661 | 32,684 | 36,271 | RCOA5311 |
| Allowance includable in Tier 2 capital | 36,842 | 35,326 | 34,011 | 33,661 | 32,684 | 36,271 | RCOA5310 |
| Total capital | 618,989 | 607,872 | 599,195 | 591,861 | 580,440 | 576,359 | RCOA3792 |
| Total risk-weighted assets | 2,939,513 | 2,817,725 | 2,711,503 | 2,683,667 | 2,608,994 | 2,900,863 | RCOAA223 |
| Average total assets for the leverage ratio | 5,025,609 | 4,871,494 | 4,982,889 | 4,941,902 | 5,030,201 | 4,715,724 | 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 | $508.7M | $6.0M | 1.17% | 0.20% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $322.8M | $279K | 0.09% | 0.01% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $2.54B | $1.38B | 54.46% | 46.85% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $16K | $24K | 150.00% | 0.00% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.85B | $1.26B | 68.38% | 42.90% | RC-R Part II, item 4.d, 5.d |
| All other assets | $147.5M | $151.4M | 102.69% | 5.14% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $1.8M | $23.1M | 1250.00% | 0.78% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $144.1M | $115.4M | 80.11% | 3.92% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $29.0M | $5.8M | 20.00% | 0.20% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $2K | 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 | $2.95B | ties to item 31 ($2.95B) |
|---|---|---|
| Risk-weighted assets before deductions | $2.95B | RCONB704 |
| Less: excess allowance for credit losses | $7.9M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $2.94B | 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 | 19.80% | 19.80% | 21.06% | 11.58% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 20.32% | 20.32% | 21.57% | 11.75% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 20.84% | 20.84% | 22.10% | 11.34% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 20.80% | 20.80% | 22.05% | 11.30% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 20.99% | 20.99% | 22.25% | 10.89% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 18.62% | 18.62% | 19.87% | 11.45% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 18.60% | 18.60% | 19.85% | 11.53% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 18.28% | 18.28% | 19.49% | 11.64% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 18.01% | 18.01% | 19.21% | 11.30% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 18.37% | 18.37% | 19.55% | 11.37% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 18.49% | 18.49% | 19.65% | 11.69% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 18.47% | 18.47% | 19.63% | 12.09% | 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 |
|---|---|---|---|---|---|---|
| Leader Bank, N.A. (this bank) | Risk-based | 19.80% | 19.80% | 21.06% | 11.58% | |
| Alerus Financial, N.A. | $5.28B | Risk-based | 10.92% | 10.92% | 12.11% | 9.26% |
| Southern Bank and Trust Company | $5.30B | Risk-based | 12.68% | 12.68% | 13.63% | 9.63% |
| Interbank | $5.33B | CBLR | NA | NA | NA | 11.06% |
| Celtic Bank Corporation | $5.33B | CBLR | NA | NA | NA | 18.04% |
| Northeast Bank | $5.23B | Risk-based | 13.46% | 13.46% | 14.71% | 11.90% |
| Morton Community Bank | $5.35B | Risk-based | 13.59% | 13.59% | 14.59% | 10.62% |
| Five Star Bank | $5.38B | Risk-based | 11.11% | 11.11% | 12.12% | 10.25% |
| Bridgewater Bank | $5.38B | Risk-based | 12.73% | 12.73% | 13.98% | 11.65% |
| Southern Bank | $5.19B | Risk-based | 12.12% | 12.12% | 13.37% | 10.45% |
| City Bank | $5.39B | Risk-based | 13.39% | 13.39% | 14.50% | 10.79% |
| Peer 25th percentile | 11.87% | 11.87% | 13.05% | 10.30% | ||
| Peer median | 12.70% | 12.70% | 13.80% | 10.70% | ||
| Peer 75th percentile | 13.41% | 13.41% | 14.52% | 11.50% | ||
| This bank's percentile | 100 | 100 | 100 | 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/3109146/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.