The North Salem State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.85% (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: 4.85% (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 11.60% +5.10 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 | $71.7M | 71,677 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $618.1M | 618,083 | RCOAA223 |
| Recomputed ratio | 11.60% | numerator / denominator | |
| Filed ratio | 11.60% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.10 pp | $31.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.60% +3.60 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 | $71.7M | 71,677 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $618.1M | 618,083 | RCOAA223 |
| Recomputed ratio | 11.60% | numerator / denominator | |
| Filed ratio | 11.60% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.60 pp | $22.2M | capital that could be lost first |
Total risk-based capital ratio 12.85% +2.85 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 | $79.4M | 79,441 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $618.1M | 618,083 | RCOAA223 |
| Recomputed ratio | 12.85% | numerator / denominator | |
| Filed ratio | 12.85% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.85 pp | $17.6M | capital that could be lost first |
Tier 1 leverage ratio 8.98% +3.98 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 | $71.7M | 71,677 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $798.5M | 798,480 | RCOAA224 |
| Recomputed ratio | 8.98% | numerator / denominator | |
| Filed ratio | 8.98% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.98 pp | $31.8M | 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 | 5,200 | 5,200 | 5,200 | 5,200 | 5,200 | 5,200 | RCOAP742 |
| Retained earnings | 67,954 | 64,705 | 61,560 | 61,742 | 58,770 | 55,976 | RCOAKW00 |
| Accumulated other comprehensive income | (3,688) | (4,254) | (3,959) | (4,215) | (4,619) | (4,698) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 69,466 | 65,651 | 62,801 | 62,727 | 59,351 | 56,478 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,211 | 2,728 | 2,384 | 2,591 | 2,947 | 2,977 | P859 - P840 |
| Common equity Tier 1 capital | 71,677 | 68,379 | 65,185 | 65,318 | 62,298 | 59,455 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 71,677 | 68,379 | 65,185 | 65,318 | 62,298 | 59,455 | RCOA8274 |
| Tier 2 capital | 7,764 | 7,708 | 7,759 | 7,444 | 7,314 | 7,142 | RCOA5311 |
| Allowance includable in Tier 2 capital | 7,764 | 7,708 | 7,759 | 7,444 | 7,314 | 7,142 | RCOA5310 |
| Total capital | 79,441 | 76,087 | 72,944 | 72,762 | 69,612 | 66,597 | RCOA3792 |
| Total risk-weighted assets | 618,083 | 613,765 | 618,164 | 592,821 | 582,547 | 568,798 | RCOAA223 |
| Average total assets for the leverage ratio | 798,480 | 776,521 | 763,119 | 713,026 | 713,600 | 663,497 | 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 | $13.9M | $1.1M | 8.17% | 0.18% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $81.8M | $16.5M | 20.13% | 2.65% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $28.8M | $5.8M | 20.00% | 0.93% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $204.9M | $124.3M | 60.64% | 20.00% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $2.5M | $2.5M | 100.00% | 0.41% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $420.1M | $415.1M | 98.82% | 66.83% | RC-R Part II, item 4.d, 5.d |
| All other assets | $29.6M | $27.9M | 94.23% | 4.49% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $26.6M | $26.6M | 100.00% | 4.28% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.4M | NA | 0.23% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $619.8M | ties to item 31 ($619.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $621.2M | RCONB704 |
| Less: excess allowance for credit losses | $3.1M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $618.1M | 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 | 11.60% | 11.60% | 12.85% | 8.98% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.14% | 11.14% | 12.40% | 8.81% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 10.54% | 10.54% | 11.80% | 8.54% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.02% | 11.02% | 12.27% | 9.16% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 10.69% | 10.69% | 11.95% | 8.73% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 10.45% | 10.45% | 11.71% | 8.96% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 10.62% | 10.62% | 11.87% | 8.87% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 10.37% | 10.37% | 11.63% | 8.60% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 10.55% | 10.55% | 11.81% | 8.74% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 10.52% | 10.52% | 11.78% | 8.74% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 10.71% | 10.71% | 11.97% | 8.53% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 10.40% | 10.40% | 11.66% | 8.46% | 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 |
|---|---|---|---|---|---|---|
| The North Salem State Bank (this bank) | Risk-based | 11.60% | 11.60% | 12.85% | 8.98% | |
| Primary Bank | $769.5M | Risk-based | 16.36% | 16.36% | 17.40% | 16.32% |
| FNB Bank, Inc. | $770.0M | Risk-based | 12.17% | 12.17% | 13.43% | 8.48% |
| Schertz Bank & Trust | $770.1M | CBLR | NA | NA | NA | 15.17% |
| Sage Capital Bank | $768.9M | Risk-based | 14.63% | 14.63% | 15.73% | 10.38% |
| The Peoples Bank, Biloxi, Mississippi | $770.7M | CBLR | NA | NA | NA | 15.22% |
| Itasca Bank & Trust Co. | $770.8M | CBLR | NA | NA | NA | 10.58% |
| Midwest Heritage Bank, FSB | $768.3M | Risk-based | 14.55% | 14.55% | 15.81% | 12.82% |
| Liberty Capital Bank | $767.9M | Risk-based | 12.55% | 12.55% | 13.70% | 10.89% |
| West Plains Bank and Trust Company | $767.9M | Risk-based | 11.06% | 11.06% | 11.91% | 8.32% |
| Peer 25th percentile | 12.27% | 12.27% | 13.49% | 10.38% | ||
| Peer median | 13.55% | 13.55% | 14.71% | 10.89% | ||
| Peer 75th percentile | 14.61% | 14.61% | 15.79% | 15.17% | ||
| This bank's percentile | 17 | 17 | 17 | 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/947749/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.