NBT Financial Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.31% (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: 7.31% (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 14.06% +7.56 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 | $65.3M | 65,311 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $464.5M | 464,506 | RCOAA223 |
| Recomputed ratio | 14.06% | numerator / denominator | |
| Filed ratio | 14.06% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.56 pp | $35.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.06% +6.06 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 | $65.3M | 65,311 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $464.5M | 464,506 | RCOAA223 |
| Recomputed ratio | 14.06% | numerator / denominator | |
| Filed ratio | 14.06% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.06 pp | $28.1M | capital that could be lost first |
Total risk-based capital ratio 15.31% +5.31 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 | $71.1M | 71,131 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $464.5M | 464,506 | RCOAA223 |
| Recomputed ratio | 15.31% | numerator / denominator | |
| Filed ratio | 15.31% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.31 pp | $24.7M | capital that could be lost first |
Tier 1 leverage ratio 10.85% +5.85 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 | $65.3M | 65,311 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $601.8M | 601,835 | RCOAA224 |
| Recomputed ratio | 10.85% | numerator / denominator | |
| Filed ratio | 10.85% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.85 pp | $35.2M | 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 | 20,225 | 20,117 | 20,957 | 20,793 | 20,384 | 19,967 | RCOAP742 |
| Retained earnings | 45,086 | 43,398 | 41,206 | 39,345 | 37,699 | 36,141 | RCOAKW00 |
| Accumulated other comprehensive income | (523) | (516) | (566) | (603) | (709) | (769) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 64,788 | 62,999 | 61,597 | 59,535 | 57,374 | 55,339 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 523 | 516 | 566 | 603 | 709 | 769 | P859 - P840 |
| Common equity Tier 1 capital | 65,311 | 63,515 | 62,163 | 60,138 | 58,083 | 56,108 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 65,311 | 63,515 | 62,163 | 60,138 | 58,083 | 56,108 | RCOA8274 |
| Tier 2 capital | 5,820 | 5,676 | 5,589 | 5,840 | 5,625 | 5,438 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,820 | 5,676 | 5,589 | 5,840 | 5,625 | 5,438 | RCOA5310 |
| Total capital | 71,131 | 69,191 | 67,752 | 65,978 | 63,708 | 61,546 | RCOA3792 |
| Total risk-weighted assets | 464,506 | 452,941 | 446,275 | 466,896 | 449,852 | 434,678 | RCOAA223 |
| Average total assets for the leverage ratio | 601,835 | 588,626 | 603,950 | 562,017 | 543,238 | 504,274 | 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 | $134.3M | $4.2M | 3.15% | 0.91% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $7.0M | $2.0M | 28.61% | 0.43% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $586K | $117K | 20.00% | 0.03% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $150.9M | $101.5M | 67.27% | 21.80% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $7.4M | $11.1M | 150.00% | 2.39% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $10.5M | $15.7M | 150.00% | 3.38% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $289.6M | $284.0M | 98.08% | 61.00% | RC-R Part II, item 4.d, 5.d |
| All other assets | $25.0M | $23.6M | 94.55% | 5.07% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $53.5M | $23.2M | 43.39% | 4.99% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | -$200 | 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 | $465.6M | ties to item 31 ($465.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $465.6M | RCONB704 |
| Less: excess allowance for credit losses | $1.1M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $464.5M | 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 | 14.06% | 14.06% | 15.31% | 10.85% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.02% | 14.02% | 15.28% | 10.79% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.93% | 13.93% | 15.18% | 10.29% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.88% | 12.88% | 14.13% | 10.70% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.91% | 12.91% | 14.16% | 10.69% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.91% | 12.91% | 14.16% | 11.13% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.72% | 12.72% | 13.97% | 11.08% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.74% | 12.74% | 13.99% | 10.89% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.13% | 13.13% | 14.38% | 10.85% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.94% | 13.94% | 15.19% | 10.86% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.97% | 13.97% | 15.22% | 10.73% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.46% | 13.46% | 14.71% | 10.46% | 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 |
|---|---|---|---|---|---|---|
| NBT Financial Bank (this bank) | Risk-based | 14.06% | 14.06% | 15.31% | 10.85% | |
| First Bank Kansas | $618.5M | Risk-based | 12.88% | 12.88% | 14.14% | 8.83% |
| Newbank | $618.0M | CBLR | NA | NA | NA | 15.00% |
| Farmers Trust and Savings Bank | $618.0M | Risk-based | 11.07% | 11.07% | 12.19% | 9.53% |
| Empire State Bank | $617.8M | Risk-based | 15.07% | 15.07% | 16.32% | 10.13% |
| Claremont Savings Bank | $619.7M | CBLR | NA | NA | NA | 12.40% |
| The Bank | $617.3M | Risk-based | 18.10% | 18.10% | 19.35% | 11.46% |
| Farmers & Merchants Savings Bank | $616.8M | Risk-based | 13.66% | 13.66% | 14.92% | 12.41% |
| The Fairfield National Bank | $620.9M | CBLR | NA | NA | NA | 11.89% |
| First Federal Bank & Trust | $621.1M | Risk-based | 13.76% | 13.76% | 15.01% | 11.05% |
| Crossroads Bank | $616.1M | Risk-based | 13.93% | 13.93% | 15.19% | 9.49% |
| Peer 25th percentile | 13.27% | 13.27% | 14.53% | 9.68% | ||
| Peer median | 13.76% | 13.76% | 15.01% | 11.26% | ||
| Peer 75th percentile | 14.50% | 14.50% | 15.75% | 12.27% | ||
| This bank's percentile | 71 | 71 | 71 | 40 |
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/406059/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.