Morgantown Bank & Trust Company, Incorporated: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.28% (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: 4.28% (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 11.44% +4.94 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 | $36.0M | 35,992 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $314.5M | 314,509 | RCOAA223 |
| Recomputed ratio | 11.44% | numerator / denominator | |
| Filed ratio | 11.44% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.94 pp | $15.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.44% +3.44 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 | $36.0M | 35,992 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $314.5M | 314,509 | RCOAA223 |
| Recomputed ratio | 11.44% | numerator / denominator | |
| Filed ratio | 11.44% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.44 pp | $10.8M | capital that could be lost first |
Total risk-based capital ratio 12.28% +2.28 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 | $38.6M | 38,620 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $314.5M | 314,509 | RCOAA223 |
| Recomputed ratio | 12.28% | numerator / denominator | |
| Filed ratio | 12.28% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.28 pp | $7.2M | capital that could be lost first |
Tier 1 leverage ratio 8.17% +3.17 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 | $36.0M | 35,992 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $440.4M | 440,377 | RCOAA224 |
| Recomputed ratio | 8.17% | numerator / denominator | |
| Filed ratio | 8.17% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.17 pp | $14.0M | 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 | 22,425 | 22,425 | 22,425 | 22,425 | 22,175 | 22,175 | RCOAP742 |
| Retained earnings | 13,567 | 12,771 | 12,088 | 11,279 | 10,381 | 9,493 | RCOAKW00 |
| Accumulated other comprehensive income | (2,142) | (2,205) | (2,132) | (2,375) | (2,838) | (3,176) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 33,850 | 32,991 | 32,381 | 31,329 | 29,718 | 28,492 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,142 | 2,205 | 2,132 | 2,375 | 2,838 | 3,176 | P859 - P840 |
| Common equity Tier 1 capital | 35,992 | 35,196 | 34,513 | 33,704 | 32,556 | 31,668 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 35,992 | 35,196 | 34,513 | 33,704 | 32,556 | 31,668 | RCOA8274 |
| Tier 2 capital | 2,628 | 2,530 | 2,445 | 2,319 | 2,248 | 2,094 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,628 | 2,530 | 2,445 | 2,319 | 2,248 | 2,094 | RCOA5310 |
| Total capital | 38,620 | 37,726 | 36,958 | 36,023 | 34,804 | 33,762 | RCOA3792 |
| Total risk-weighted assets | 314,509 | 307,873 | 295,541 | 289,835 | 284,538 | 266,822 | RCOAA223 |
| Average total assets for the leverage ratio | 440,377 | 429,369 | 427,399 | 420,824 | 397,767 | 393,135 | 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 | $9.5M | $602K | 6.31% | 0.19% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $52.9M | $10.7M | 20.28% | 3.41% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $191.2M | $96.0M | 50.22% | 30.54% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $163.2M | $161.4M | 98.86% | 51.31% | RC-R Part II, item 4.d, 5.d |
| All other assets | $27.9M | $26.0M | 92.86% | 8.25% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $26.7M | $19.8M | 74.17% | 6.29% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $78K | $0 | 0.00% | 0.00% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $16K | NA | 0.01% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $314.5M | ties to item 31 ($314.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $314.5M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $314.5M | 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 | 11.44% | 11.44% | 12.28% | 8.17% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.43% | 11.43% | 12.25% | 8.20% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 11.68% | 11.68% | 12.51% | 8.08% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.63% | 11.63% | 12.43% | 8.01% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.44% | 11.44% | 12.23% | 8.18% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.87% | 11.87% | 12.65% | 8.06% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 11.86% | 11.86% | 12.62% | 8.25% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.42% | 12.42% | 13.19% | 8.50% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.81% | 12.81% | 13.57% | 8.75% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 10.84% | 10.84% | 11.59% | 7.21% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.01% | 11.01% | 11.76% | 7.44% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.84% | 11.84% | 12.62% | 7.69% | 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 |
|---|---|---|---|---|---|---|
| Morgantown Bank & Trust Company, Incorporated (this bank) | Risk-based | 11.44% | 11.44% | 12.28% | 8.17% | |
| Oostburg State Bank | $440.2M | Risk-based | 13.17% | 13.17% | 14.38% | 11.64% |
| Spring Bank | $440.7M | CBLR | NA | NA | NA | 11.57% |
| The Bank of Clovis | $438.4M | Risk-based | 21.67% | 21.67% | 22.93% | 10.84% |
| The Bank of Clarendon | $438.3M | CBLR | NA | NA | NA | 11.66% |
| Jones Bank | $441.2M | CBLR | NA | NA | NA | 11.18% |
| First National Bank Minnesota | $437.8M | Risk-based | 13.18% | 13.18% | 14.43% | 9.81% |
| Community State Bank | $441.9M | CBLR | NA | NA | NA | 9.41% |
| The Citizens State Bank | $442.4M | CBLR | NA | NA | NA | 9.76% |
| Texas Champion Bank | $436.6M | CBLR | NA | NA | NA | 10.48% |
| Honor Bank | $442.7M | Risk-based | 11.35% | 11.35% | 12.60% | 9.77% |
| Peer 25th percentile | 12.72% | 12.72% | 13.94% | 9.78% | ||
| Peer median | 13.18% | 13.18% | 14.41% | 10.66% | ||
| Peer 75th percentile | 15.31% | 15.31% | 16.56% | 11.48% | ||
| This bank's percentile | 25 | 25 | 0 | 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/330949/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.