Mascoma Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.87% (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: 4.87% (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 12.01% +5.51 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 | $274.3M | 274,274 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.28B | 2,283,893 | RCOAA223 |
| Recomputed ratio | 12.01% | numerator / denominator | |
| Filed ratio | 12.01% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.51 pp | $125.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.01% +4.01 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 | $274.3M | 274,274 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.28B | 2,283,893 | RCOAA223 |
| Recomputed ratio | 12.01% | numerator / denominator | |
| Filed ratio | 12.01% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.01 pp | $91.6M | capital that could be lost first |
Total risk-based capital ratio 12.87% +2.87 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 | $294.0M | 293,970 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.28B | 2,283,893 | RCOAA223 |
| Recomputed ratio | 12.87% | numerator / denominator | |
| Filed ratio | 12.87% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.87 pp | $65.6M | capital that could be lost first |
Tier 1 leverage ratio 9.09% +4.09 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 | $274.3M | 274,274 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $3.02B | 3,018,427 | RCOAA224 |
| Recomputed ratio | 9.09% | numerator / denominator | |
| Filed ratio | 9.09% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.09 pp | $123.4M | 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 | 250 | 250 | 250 | 250 | 250 | 250 | RCOAP742 |
| Retained earnings | 282,047 | 277,642 | 274,580 | 269,933 | 266,056 | 264,241 | RCOAKW00 |
| Accumulated other comprehensive income | (24,195) | (23,835) | (23,067) | (24,527) | (31,262) | (30,608) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 258,102 | 254,057 | 251,763 | 245,656 | 235,044 | 233,883 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 16,172 | 15,780 | 14,532 | 15,992 | 22,323 | 21,917 | P859 - P840 |
| Common equity Tier 1 capital | 274,274 | 269,837 | 266,295 | 261,648 | 257,367 | 255,800 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 274,274 | 269,837 | 266,295 | 261,648 | 257,367 | 255,800 | RCOA8274 |
| Tier 2 capital | 19,696 | 19,431 | 19,340 | 19,516 | 19,007 | 19,078 | RCOA5311 |
| Allowance includable in Tier 2 capital | 19,696 | 19,431 | 19,340 | 19,516 | 19,007 | 19,078 | RCOA5310 |
| Total capital | 293,970 | 289,268 | 285,635 | 281,164 | 276,374 | 274,878 | RCOA3792 |
| Total risk-weighted assets | 2,283,893 | 2,251,153 | 2,225,738 | 2,193,059 | 2,187,218 | 2,165,320 | RCOAA223 |
| Average total assets for the leverage ratio | 3,018,427 | 3,022,220 | 2,996,615 | 2,953,413 | 2,909,792 | 2,936,515 | 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 | $36.8M | $4.9M | 13.39% | 0.22% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $397.8M | $78.4M | 19.71% | 3.43% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $1.27B | $648.2M | 51.22% | 28.38% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $47.5M | $71.3M | 150.00% | 3.12% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $1.6M | $2.3M | 150.00% | 0.10% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.19B | $1.19B | 99.82% | 52.16% | RC-R Part II, item 4.d, 5.d |
| Trading assets | $13.7M | $13.7M | 100.00% | 0.60% | RC-R Part II, item 7 |
| All other assets | $121.1M | $120.2M | 99.26% | 5.26% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $132.3M | $133.9M | 101.15% | 5.86% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $2.1M | $739K | 35.01% | 0.03% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $19.1M | NA | 0.84% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $2.26B | ties to item 31 ($2.26B) |
|---|---|---|
| Risk-weighted assets before deductions | $2.28B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $2.28B | 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 | 12.01% | 12.01% | 12.87% | 9.09% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 11.99% | 11.99% | 12.85% | 8.93% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 11.96% | 11.96% | 12.83% | 8.89% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 11.93% | 11.93% | 12.82% | 8.86% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 11.77% | 11.77% | 12.64% | 8.84% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 11.81% | 11.81% | 12.69% | 8.71% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 11.65% | 11.65% | 12.49% | 8.67% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 11.79% | 11.79% | 12.61% | 8.64% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 11.48% | 11.48% | 12.30% | 8.59% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 11.62% | 11.62% | 12.44% | 8.51% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 11.84% | 11.84% | 12.68% | 8.58% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 11.91% | 11.91% | 12.72% | 8.60% | 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 |
|---|---|---|---|---|---|---|
| Mascoma Bank (this bank) | Risk-based | 12.01% | 12.01% | 12.87% | 9.09% | |
| The National Bank of Indianapolis | $3.04B | Risk-based | 11.42% | 11.42% | 12.47% | 9.29% |
| Lawrence Bank | $3.04B | Risk-based | 12.86% | 12.86% | 13.77% | 9.78% |
| The Bank of Tampa | $3.02B | Risk-based | 14.52% | 14.52% | 15.77% | 10.97% |
| U.S. Century Bank | $3.02B | Risk-based | 12.48% | 12.48% | 13.68% | 9.97% |
| Southern Bancorp Bank | $3.01B | CBLR | NA | NA | NA | 11.85% |
| BankNewport | $3.07B | Risk-based | 12.70% | 12.70% | 13.62% | 10.58% |
| Guaranty Bank and Trust Company | $3.07B | CBLR | NA | NA | NA | 10.42% |
| Midwest Bankcentre | $3.07B | Risk-based | 13.54% | 13.54% | 14.79% | 12.15% |
| CB&S Bank, Inc. | $3.07B | CBLR | NA | NA | NA | 10.42% |
| Penn Community Bank | $3.07B | Risk-based | 16.17% | 16.17% | 17.19% | 12.68% |
| Peer 25th percentile | 12.59% | 12.59% | 13.65% | 10.08% | ||
| Peer median | 12.86% | 12.86% | 13.77% | 10.50% | ||
| Peer 75th percentile | 14.03% | 14.03% | 15.28% | 11.63% | ||
| This bank's percentile | 14 | 14 | 14 | 0 |
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/268006/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.