Oak Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.58% (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: 8.58% (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 15.32% +8.82 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 | $56.9M | 56,889 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $371.3M | 371,287 | RCOAA223 |
| Recomputed ratio | 15.32% | numerator / denominator | |
| Filed ratio | 15.32% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.82 pp | $32.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.32% +7.32 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 | $56.9M | 56,889 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $371.3M | 371,287 | RCOAA223 |
| Recomputed ratio | 15.32% | numerator / denominator | |
| Filed ratio | 15.32% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.32 pp | $27.2M | capital that could be lost first |
Total risk-based capital ratio 16.58% +6.58 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 | $61.6M | 61,551 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $371.3M | 371,287 | RCOAA223 |
| Recomputed ratio | 16.58% | numerator / denominator | |
| Filed ratio | 16.58% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.58 pp | $24.4M | capital that could be lost first |
Tier 1 leverage ratio 12.28% +7.28 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 | $56.9M | 56,889 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $463.3M | 463,347 | RCOAA224 |
| Recomputed ratio | 12.28% | numerator / denominator | |
| Filed ratio | 12.28% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.28 pp | $33.7M | 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 | 10,997 | 10,997 | 10,997 | 10,997 | 10,997 | 10,997 | RCOAP742 |
| Retained earnings | 45,892 | 44,334 | 43,861 | 42,792 | 43,301 | 41,891 | RCOAKW00 |
| Accumulated other comprehensive income | (4,207) | (4,636) | (4,082) | (4,674) | (5,489) | (6,006) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 52,682 | 50,695 | 50,776 | 49,115 | 48,809 | 46,882 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,207 | 4,636 | 4,082 | 4,674 | 5,489 | 6,006 | P859 - P840 |
| Common equity Tier 1 capital | 56,889 | 55,331 | 54,858 | 53,789 | 54,298 | 52,888 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 56,889 | 55,331 | 54,858 | 53,789 | 54,298 | 52,888 | RCOA8274 |
| Tier 2 capital | 4,662 | 4,389 | 4,481 | 4,525 | 4,620 | 4,537 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,662 | 4,389 | 4,481 | 4,525 | 4,620 | 4,537 | RCOA5310 |
| Total capital | 61,551 | 59,720 | 59,339 | 58,314 | 58,918 | 57,425 | RCOA3792 |
| Total risk-weighted assets | 371,287 | 349,234 | 356,741 | 360,429 | 368,150 | 361,555 | RCOAA223 |
| Average total assets for the leverage ratio | 463,347 | 461,112 | 484,362 | 474,178 | 466,648 | 471,134 | 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 | $33.2M | $844K | 2.54% | 0.23% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $63.9M | $16.9M | 26.54% | 4.54% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $100.8M | $50.4M | 50.00% | 13.51% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $155K | $155K | 100.00% | 0.04% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $280.1M | $278.3M | 99.36% | 74.61% | RC-R Part II, item 4.d, 5.d |
| All other assets | $20.3M | $19.0M | 93.49% | 5.09% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $7.4M | $7.4M | 100.00% | 1.98% | 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 | $373.0M | ties to item 31 ($373.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $373.0M | RCONB704 |
| Less: excess allowance for credit losses | $1.7M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $371.3M | 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 | 15.32% | 15.32% | 16.58% | 12.28% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.84% | 15.84% | 17.10% | 12.00% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.38% | 15.38% | 16.63% | 11.33% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.92% | 14.92% | 16.18% | 11.34% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.75% | 14.75% | 16.00% | 11.64% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.63% | 14.63% | 15.88% | 11.23% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.26% | 14.26% | 15.52% | 10.83% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.15% | 14.15% | 15.40% | 11.03% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.70% | 13.70% | 14.96% | 10.97% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.40% | 13.40% | 14.65% | 10.72% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.67% | 13.67% | 14.92% | 10.71% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.89% | 13.89% | 15.14% | 10.96% | 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 |
|---|---|---|---|---|---|---|
| Oak Bank (this bank) | Risk-based | 15.32% | 15.32% | 16.58% | 12.28% | |
| First Farmers & Merchants Bank | $486.4M | Risk-based | 14.04% | 14.04% | 14.93% | 10.09% |
| Raccoon Valley Bank | $486.0M | Risk-based | 11.47% | 11.47% | 12.72% | 9.57% |
| First Federal Savings Bank of Lincolnton | $485.8M | Risk-based | 34.30% | 34.30% | 35.55% | 17.61% |
| Osgood Bank | $485.8M | Risk-based | 12.98% | 12.98% | 14.23% | 9.86% |
| Springfield State Bank | $486.9M | CBLR | NA | NA | NA | 14.04% |
| Planters First Bank | $485.7M | Risk-based | 14.11% | 14.11% | 15.37% | 10.71% |
| Eclipse Bank, Inc. | $485.7M | CBLR | NA | NA | NA | 9.47% |
| Peoples Independent Bank | $485.7M | Risk-based | 14.06% | 14.06% | 14.67% | 9.41% |
| Wallkill Valley Federal Savings and Loan Association | $485.0M | Risk-based | 13.55% | 13.55% | 14.77% | 9.17% |
| American Eagle Bank | $484.7M | Risk-based | 9.49% | 9.49% | 9.75% | 8.53% |
| Peer 25th percentile | 12.60% | 12.60% | 13.85% | 9.42% | ||
| Peer median | 13.79% | 13.79% | 14.72% | 9.71% | ||
| Peer 75th percentile | 14.07% | 14.07% | 15.04% | 10.56% | ||
| This bank's percentile | 88 | 88 | 88 | 80 |
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/2857600/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.