McBank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 11.68% (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: 11.68% (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 18.50% +12.00 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 | $47.6M | 47,565 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $257.1M | 257,118 | RCOAA223 |
| Recomputed ratio | 18.50% | numerator / denominator | |
| Filed ratio | 18.50% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +12.00 pp | $30.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 18.50% +10.50 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 | $47.6M | 47,565 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $257.1M | 257,118 | RCOAA223 |
| Recomputed ratio | 18.50% | numerator / denominator | |
| Filed ratio | 18.50% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +10.50 pp | $27.0M | capital that could be lost first |
Total risk-based capital ratio 19.68% +9.68 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 | $50.6M | 50,590 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $257.1M | 257,118 | RCOAA223 |
| Recomputed ratio | 19.68% | numerator / denominator | |
| Filed ratio | 19.68% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +9.68 pp | $24.9M | capital that could be lost first |
Tier 1 leverage ratio 10.01% +5.01 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 | $47.6M | 47,565 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $475.3M | 475,286 | RCOAA224 |
| Recomputed ratio | 10.01% | numerator / denominator | |
| Filed ratio | 10.01% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.01 pp | $23.8M | 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 | 23,135 | 23,135 | 23,135 | 23,135 | 23,135 | 23,135 | RCOAP742 |
| Retained earnings | 26,587 | 25,469 | 24,062 | 23,879 | 22,754 | 29,994 | RCOAKW00 |
| Accumulated other comprehensive income | (14,189) | (14,710) | (13,867) | (15,372) | (17,604) | (19,211) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 35,533 | 33,894 | 33,330 | 31,642 | 28,285 | 33,918 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 12,032 | 12,553 | 11,710 | 13,215 | 15,447 | 17,054 | P859 - P840 |
| Common equity Tier 1 capital | 47,565 | 46,447 | 45,040 | 44,857 | 43,732 | 50,972 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 47,565 | 46,447 | 45,040 | 44,857 | 43,732 | 50,972 | RCOA8274 |
| Tier 2 capital | 3,025 | 3,118 | 3,081 | 3,095 | 3,176 | 3,233 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,025 | 3,118 | 3,081 | 3,095 | 3,176 | 3,233 | RCOA5310 |
| Total capital | 50,590 | 49,565 | 48,121 | 47,952 | 46,908 | 54,205 | RCOA3792 |
| Total risk-weighted assets | 257,118 | 249,461 | 252,214 | 255,983 | 256,282 | 258,644 | RCOAA223 |
| Average total assets for the leverage ratio | 475,286 | 476,378 | 470,533 | 455,828 | 442,896 | 437,235 | 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 | $86.7M | $6.5M | 7.46% | 2.52% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $172.6M | $47.8M | 27.72% | 18.61% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $57.9M | $29.4M | 50.87% | 11.45% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $4.8M | $7.2M | 150.00% | 2.81% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $141.5M | $139.2M | 98.42% | 54.15% | RC-R Part II, item 4.d, 5.d |
| All other assets | $18.7M | $17.0M | 91.14% | 6.63% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $10.2M | $9.9M | 97.13% | 3.84% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $900 | 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 | $257.1M | ties to item 31 ($257.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $257.1M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $257.1M | 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 | 18.50% | 18.50% | 19.68% | 10.01% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 18.62% | 18.62% | 19.87% | 9.75% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 17.86% | 17.86% | 19.08% | 9.57% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 17.52% | 17.52% | 18.73% | 9.84% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 17.06% | 17.06% | 18.30% | 9.87% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 19.71% | 19.71% | 20.96% | 11.66% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 19.69% | 19.69% | 20.94% | 11.48% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 19.57% | 19.57% | 20.82% | 11.37% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 19.51% | 19.51% | 20.76% | 11.24% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 20.07% | 20.07% | 21.32% | 11.03% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 19.00% | 19.00% | 20.25% | 10.62% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 19.42% | 19.42% | 20.67% | 10.54% | 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 |
|---|---|---|---|---|---|---|
| McBank (this bank) | Risk-based | 18.50% | 18.50% | 19.68% | 10.01% | |
| The First National Bank of Livingston | $467.2M | Risk-based | 36.97% | 36.97% | 38.22% | 15.54% |
| First National Bank in New Bremen | $467.1M | Risk-based | 32.11% | 32.11% | 33.37% | 10.83% |
| Citizens Bank | $466.3M | Risk-based | 21.98% | 21.98% | 23.23% | 13.48% |
| Willamette Valley Bank | $465.4M | CBLR | NA | NA | NA | 16.99% |
| Elderton State Bank | $465.2M | CBLR | NA | NA | NA | 12.09% |
| First National Bank in Olney | $469.3M | CBLR | NA | NA | NA | 10.83% |
| Lake-Osceola State Bank | $469.4M | Risk-based | 20.06% | 20.06% | 21.16% | 12.53% |
| Solutions North Bank | $469.5M | Risk-based | 14.28% | 14.28% | 15.54% | 10.90% |
| Peer 25th percentile | 20.06% | 20.06% | 21.16% | 10.88% | ||
| Peer median | 21.98% | 21.98% | 23.23% | 12.31% | ||
| Peer 75th percentile | 32.11% | 32.11% | 33.37% | 13.99% | ||
| This bank's percentile | 20 | 20 | 20 | 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/522753/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.