NBT Bank, N.A.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.89% (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: 4.89% (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 11.80% +5.30 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 | $1.48B | 1,480,127 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $12.54B | 12,543,968 | RCOAA223 |
| Recomputed ratio | 11.80% | numerator / denominator | |
| Filed ratio | 11.80% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.30 pp | $664.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.80% +3.80 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 | $1.48B | 1,480,127 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $12.54B | 12,543,968 | RCOAA223 |
| Recomputed ratio | 11.80% | numerator / denominator | |
| Filed ratio | 11.80% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.80 pp | $476.6M | capital that could be lost first |
Total risk-based capital ratio 12.89% +2.89 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 | $1.62B | 1,617,353 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $12.54B | 12,543,968 | RCOAA223 |
| Recomputed ratio | 12.89% | numerator / denominator | |
| Filed ratio | 12.89% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.89 pp | $363.0M | capital that could be lost first |
Tier 1 leverage ratio 9.49% +4.49 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 | $1.48B | 1,480,127 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $15.60B | 15,600,816 | RCOAA224 |
| Recomputed ratio | 9.49% | numerator / denominator | |
| Filed ratio | 9.49% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.49 pp | $700.1M | 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 | 1,030,918 | 1,030,918 | 1,030,918 | 1,030,918 | 1,030,918 | 777,720 | RCOAP742 |
| Retained earnings | 906,692 | 897,214 | 889,910 | 865,851 | 840,521 | 844,252 | RCOAKW00 |
| Accumulated other comprehensive income | (78,983) | (77,147) | (72,409) | (82,418) | (92,825) | (104,224) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 1,858,627 | 1,850,985 | 1,848,419 | 1,814,351 | 1,778,614 | 1,517,748 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (378,500) | (383,307) | (391,142) | (385,037) | (377,473) | (244,532) | P859 - P840 |
| Common equity Tier 1 capital | 1,480,127 | 1,467,678 | 1,457,277 | 1,429,314 | 1,401,141 | 1,273,216 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 1,480,127 | 1,467,678 | 1,457,277 | 1,429,314 | 1,401,141 | 1,273,216 | RCOA8274 |
| Tier 2 capital | 137,226 | 134,722 | 133,598 | 134,112 | 134,958 | 116,793 | RCOA5311 |
| Allowance includable in Tier 2 capital | 137,226 | 134,722 | 133,598 | 134,112 | 134,958 | 116,793 | RCOA5310 |
| Total capital | 1,617,353 | 1,602,400 | 1,590,875 | 1,563,426 | 1,536,099 | 1,390,009 | RCOA3792 |
| Total risk-weighted assets | 12,543,968 | 12,169,189 | 12,220,519 | 12,240,170 | 12,346,556 | 10,708,707 | RCOAA223 |
| Average total assets for the leverage ratio | 15,600,816 | 15,497,655 | 15,586,860 | 15,500,728 | 14,721,822 | 13,450,778 | 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 | $290.5M | $20.7M | 7.12% | 0.16% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $2.88B | $481.8M | 16.74% | 3.84% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $120.8M | $24.2M | 20.00% | 0.19% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $3.38B | $1.85B | 54.80% | 14.76% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $5.8M | $8.7M | 150.00% | 0.07% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $44.9M | $67.3M | 150.00% | 0.54% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $8.44B | $8.44B | 100.00% | 67.25% | RC-R Part II, item 4.d, 5.d |
| All other assets | $805.5M | $761.0M | 94.48% | 6.07% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $905.7M | $835.0M | 92.20% | 6.66% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $88.8M | $38.0M | 42.80% | 0.30% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $19.6M | NA | 0.16% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $12.52B | ties to item 31 ($12.52B) |
|---|---|---|
| Risk-weighted assets before deductions | $12.54B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $12.54B | 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 | 11.80% | 11.80% | 12.89% | 9.49% | 12.98% | 12.99% | 14.14% | 10.25% |
| 1Q26 | Risk-based | 12.06% | 12.06% | 13.17% | 9.47% | 13.06% | 13.07% | 14.31% | 10.26% |
| 4Q25 | Risk-based | 11.92% | 11.92% | 13.02% | 9.35% | 13.15% | 13.20% | 14.60% | 10.03% |
| 3Q25 | Risk-based | 11.68% | 11.68% | 12.77% | 9.22% | 13.29% | 13.29% | 14.49% | 10.31% |
| 2Q25 | Risk-based | 11.35% | 11.35% | 12.44% | 9.52% | 13.11% | 13.11% | 14.41% | 10.16% |
| 1Q25 | Risk-based | 11.89% | 11.89% | 12.98% | 9.47% | 13.16% | 13.16% | 14.34% | 10.10% |
| 4Q24 | Risk-based | 11.79% | 11.79% | 12.86% | 9.39% | 13.15% | 13.15% | 14.49% | 10.29% |
| 3Q24 | Risk-based | 11.81% | 11.81% | 12.92% | 9.50% | 13.25% | 13.25% | 14.44% | 10.08% |
| 2Q24 | Risk-based | 11.74% | 11.74% | 12.87% | 9.44% | 13.08% | 13.08% | 14.24% | 10.10% |
| 1Q24 | Risk-based | 11.84% | 11.84% | 12.93% | 9.45% | 12.76% | 12.76% | 13.98% | 9.86% |
| 4Q23 | Risk-based | 11.84% | 11.84% | 12.91% | 9.16% | 12.58% | 12.58% | 13.79% | 9.79% |
| 3Q23 | Risk-based | 11.62% | 11.62% | 12.67% | 9.70% | 12.66% | 12.67% | 13.78% | 9.78% |
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 |
|---|---|---|---|---|---|---|
| NBT Bank, N.A. (this bank) | Risk-based | 11.80% | 11.80% | 12.89% | 9.49% | |
| Live Oak Banking Company | $15.96B | Risk-based | 10.46% | 10.46% | 11.72% | 7.99% |
| Safra National Bank of New York | $15.69B | Risk-based | 23.40% | 23.40% | 24.08% | 8.56% |
| Sunflower Bank, N.A. | $15.65B | Risk-based | 12.98% | 12.98% | 13.69% | 10.27% |
| Banner Bank | $16.59B | Risk-based | 12.71% | 12.71% | 13.95% | 11.15% |
| First United Bank and Trust Company | $16.59B | Risk-based | 12.28% | 12.31% | 13.36% | 9.80% |
| FirstBank | $16.76B | Risk-based | 11.29% | 11.29% | 12.54% | 10.35% |
| Toyota Financial Savings Bank | $16.79B | Risk-based | 14.40% | 14.40% | 15.26% | 11.06% |
| Nicolet National Bank | $15.39B | Risk-based | 11.08% | 11.08% | 12.20% | 9.64% |
| First Financial Bank | $15.23B | Risk-based | 18.36% | 18.36% | 19.59% | 11.61% |
| Peer 25th percentile | 11.29% | 11.29% | 12.54% | 9.64% | ||
| Peer median | 12.71% | 12.71% | 13.69% | 10.27% | ||
| Peer 75th percentile | 14.40% | 14.40% | 15.26% | 11.06% | ||
| This bank's percentile | 33 | 33 | 33 | 22 |
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/702117/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.