The North Country Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 16.23% (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: 16.23% (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 23.61% +17.11 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 | $53.4M | 53,403 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $226.1M | 226,143 | RCOAA223 |
| Recomputed ratio | 23.61% | numerator / denominator | |
| Filed ratio | 23.61% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +17.11 pp | $38.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 23.61% +15.61 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 | $53.4M | 53,403 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $226.1M | 226,143 | RCOAA223 |
| Recomputed ratio | 23.61% | numerator / denominator | |
| Filed ratio | 23.61% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +15.61 pp | $35.3M | capital that could be lost first |
Total risk-based capital ratio 24.23% +14.23 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 | $54.8M | 54,793 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $226.1M | 226,143 | RCOAA223 |
| Recomputed ratio | 24.23% | numerator / denominator | |
| Filed ratio | 24.23% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +14.23 pp | $32.2M | capital that could be lost first |
Tier 1 leverage ratio 14.53% +9.53 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 | $53.4M | 53,403 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $367.6M | 367,562 | RCOAA224 |
| Recomputed ratio | 14.53% | numerator / denominator | |
| Filed ratio | 14.53% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +9.53 pp | $35.0M | 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 | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP742 |
| Retained earnings | 53,403 | 52,122 | 51,007 | 50,227 | 49,239 | 48,026 | RCOAKW00 |
| Accumulated other comprehensive income | (2,890) | (2,878) | (2,866) | (4,167) | (4,196) | (4,220) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 50,513 | 49,244 | 48,141 | 46,060 | 45,043 | 43,806 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,890 | 2,878 | 2,866 | 4,167 | 4,196 | 4,220 | P859 - P840 |
| Common equity Tier 1 capital | 53,403 | 52,122 | 51,007 | 50,227 | 49,239 | 48,026 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 53,403 | 52,122 | 51,007 | 50,227 | 49,239 | 48,026 | RCOA8274 |
| Tier 2 capital | 1,390 | 1,371 | 1,298 | 1,276 | 1,242 | 1,220 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,390 | 1,371 | 1,298 | 1,276 | 1,242 | 1,220 | RCOA5310 |
| Total capital | 54,793 | 53,493 | 52,305 | 51,503 | 50,481 | 49,246 | RCOA3792 |
| Total risk-weighted assets | 226,143 | 221,455 | 220,956 | 218,458 | 214,519 | 209,648 | RCOAA223 |
| Average total assets for the leverage ratio | 367,562 | 362,916 | 356,011 | 349,354 | 340,994 | 339,106 | 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 | $19.9M | $432K | 2.17% | 0.19% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $3.0M | $596K | 20.00% | 0.26% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $100K | $20K | 20.00% | 0.01% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $296.3M | $158.7M | 53.56% | 70.18% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $23K | $34K | 150.00% | 0.02% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $19.4M | $19.4M | 100.00% | 8.59% | RC-R Part II, item 4.d, 5.d |
| All other assets | $39.0M | $38.0M | 97.38% | 16.79% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $8.9M | $8.9M | 100.00% | 3.95% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $700 | 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 | $226.1M | ties to item 31 ($226.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $226.1M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $226.1M | 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 | 23.61% | 23.61% | 24.23% | 14.53% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 23.54% | 23.54% | 24.16% | 14.36% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 23.08% | 23.08% | 23.67% | 14.33% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 22.99% | 22.99% | 23.58% | 14.38% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 22.95% | 22.95% | 23.53% | 14.44% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 22.91% | 22.91% | 23.49% | 14.16% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 22.51% | 22.51% | 23.05% | 14.10% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 22.36% | 22.36% | 22.90% | 14.17% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 22.56% | 22.56% | 23.11% | 14.01% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 22.05% | 22.05% | 22.60% | 13.74% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 21.95% | 21.95% | 22.45% | 14.01% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 23.58% | 23.58% | 24.08% | 14.81% | 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 |
|---|---|---|---|---|---|---|
| The North Country Savings Bank (this bank) | Risk-based | 23.61% | 23.61% | 24.23% | 14.53% | |
| Golden Belt Bank, FSA | $373.5M | CBLR | NA | NA | NA | 10.07% |
| Piscataqua Savings Bank | $373.4M | CBLR | NA | NA | NA | 13.67% |
| First Federal Community Bank of Bucyrus | $373.8M | Risk-based | 9.77% | 9.77% | 10.89% | 8.10% |
| First National Bank | $372.7M | CBLR | NA | NA | NA | 18.99% |
| Gilmer National Bank | $374.5M | Risk-based | 14.57% | 14.57% | 15.82% | 9.69% |
| The Farmers Bank of Appomattox | $374.6M | Risk-based | 18.53% | 18.53% | 19.18% | 12.58% |
| Community First National Bank | $374.7M | Risk-based | 13.08% | 13.08% | 14.34% | 10.94% |
| Georgia Community Bank | $375.0M | CBLR | NA | NA | NA | 13.67% |
| First State Bank | $371.9M | CBLR | NA | NA | NA | 12.58% |
| The First National Bank of Grayson | $371.9M | CBLR | NA | NA | NA | 12.98% |
| Peer 25th percentile | 12.26% | 12.26% | 13.48% | 10.29% | ||
| Peer median | 13.83% | 13.83% | 15.08% | 12.58% | ||
| Peer 75th percentile | 15.56% | 15.56% | 16.66% | 13.50% | ||
| This bank's percentile | 100 | 100 | 100 | 90 |
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/166111/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.