New Valley Bank & Trust: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.04% (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: 4.04% (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 10.79% +4.29 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 | $29.2M | 29,201 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $270.7M | 270,714 | RCOAA223 |
| Recomputed ratio | 10.79% | numerator / denominator | |
| Filed ratio | 10.79% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.29 pp | $11.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 10.79% +2.79 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 | $29.2M | 29,201 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $270.7M | 270,714 | RCOAA223 |
| Recomputed ratio | 10.79% | numerator / denominator | |
| Filed ratio | 10.79% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +2.79 pp | $7.5M | capital that could be lost first |
Total risk-based capital ratio 12.04% +2.04 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 | $32.6M | 32,607 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $270.7M | 270,714 | RCOAA223 |
| Recomputed ratio | 12.04% | numerator / denominator | |
| Filed ratio | 12.04% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.04 pp | $5.5M | capital that could be lost first |
Tier 1 leverage ratio 7.45% +2.45 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 | $29.2M | 29,201 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $392.0M | 392,025 | RCOAA224 |
| Recomputed ratio | 7.45% | numerator / denominator | |
| Filed ratio | 7.45% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +2.45 pp | $9.6M | 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 | 30,908 | 30,927 | 30,912 | 30,899 | 30,880 | 30,859 | RCOAP742 |
| Retained earnings | (1,707) | (1,473) | (1,863) | (2,222) | (2,560) | (2,248) | RCOAKW00 |
| Accumulated other comprehensive income | (1,826) | (1,998) | (2,074) | (2,326) | (2,442) | (2,440) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 27,375 | 27,456 | 26,975 | 26,351 | 25,878 | 26,171 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,826 | 1,998 | 2,074 | 2,326 | 2,442 | 2,440 | P859 - P840 |
| Common equity Tier 1 capital | 29,201 | 29,454 | 29,049 | 28,677 | 28,320 | 28,611 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 29,201 | 29,454 | 29,049 | 28,677 | 28,320 | 28,611 | RCOA8274 |
| Tier 2 capital | 3,406 | 3,450 | 3,501 | 3,505 | 3,534 | 3,659 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,406 | 3,450 | 3,501 | 3,505 | 3,534 | 3,659 | RCOA5310 |
| Total capital | 32,607 | 32,904 | 32,550 | 32,182 | 31,854 | 32,270 | RCOA3792 |
| Total risk-weighted assets | 270,714 | 274,929 | 278,751 | 277,583 | 280,435 | 290,645 | RCOAA223 |
| Average total assets for the leverage ratio | 392,025 | 364,036 | 350,299 | 348,609 | 341,269 | 333,869 | 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 | $77.6M | $1.4M | 1.77% | 0.50% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $45.4M | $14.3M | 31.43% | 5.24% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $37.7M | $21.0M | 55.81% | 7.71% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $5.6M | $8.4M | 149.92% | 3.08% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $210.0M | $206.0M | 98.10% | 75.60% | RC-R Part II, item 4.d, 5.d |
| All other assets | $15.2M | $13.9M | 91.05% | 5.08% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $7.4M | $7.4M | 100.00% | 2.72% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $187K | $187K | 100.00% | 0.07% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | -$400 | 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 | $272.5M | ties to item 31 ($272.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $272.5M | RCONB704 |
| Less: excess allowance for credit losses | $1.8M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $270.7M | 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 | 10.79% | 10.79% | 12.04% | 7.45% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 10.71% | 10.71% | 11.97% | 8.09% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 10.42% | 10.42% | 11.68% | 8.29% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 10.33% | 10.33% | 11.59% | 8.23% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 10.10% | 10.10% | 11.36% | 8.30% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 9.84% | 9.84% | 11.10% | 8.57% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 10.59% | 10.59% | 11.85% | 8.63% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 9.97% | 9.97% | 11.23% | 8.21% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 11.11% | 11.11% | 12.37% | 8.74% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 10.60% | 10.60% | 11.85% | 8.73% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.14% | 11.14% | 12.17% | 9.31% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.72% | 11.72% | 12.83% | 9.53% | 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 |
|---|---|---|---|---|---|---|
| New Valley Bank & Trust (this bank) | Risk-based | 10.79% | 10.79% | 12.04% | 7.45% | |
| Cattaraugus County Bank | $384.7M | Risk-based | 15.47% | 15.47% | 16.43% | 11.26% |
| American Continental Bank | $385.3M | CBLR | NA | NA | NA | 16.23% |
| The Fahey Banking Company | $384.7M | CBLR | NA | NA | NA | 16.11% |
| Pinnacle Bank | $384.5M | Risk-based | 20.01% | 20.01% | 20.89% | 11.30% |
| Farmers State Bank | $385.4M | Risk-based | 14.09% | 14.09% | 14.90% | 9.03% |
| Rockpointbank, N.A. | $384.5M | Risk-based | 13.83% | 13.83% | 14.89% | 12.13% |
| First FarmBank | $384.4M | Risk-based | 14.56% | 14.56% | 15.42% | 12.29% |
| Byron Bank | $384.4M | CBLR | NA | NA | NA | 10.23% |
| The Riddell National Bank | $384.3M | Risk-based | 11.00% | 11.00% | 12.22% | 8.49% |
| First State Bank | $384.2M | CBLR | NA | NA | NA | 9.77% |
| Peer 25th percentile | 13.89% | 13.89% | 14.89% | 9.89% | ||
| Peer median | 14.33% | 14.33% | 15.16% | 11.28% | ||
| Peer 75th percentile | 15.25% | 15.25% | 16.17% | 12.25% | ||
| This bank's percentile | 0 | 0 | 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/5316920/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.