Oconee Federal Savings and Loan Association: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 17.12% (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: 17.12% (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 24.07% +17.57 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 | $92.4M | 92,391 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $383.8M | 383,808 | RCOAA223 |
| Recomputed ratio | 24.07% | numerator / denominator | |
| Filed ratio | 24.07% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +17.57 pp | $67.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 24.07% +16.07 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 | $92.4M | 92,391 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $383.8M | 383,808 | RCOAA223 |
| Recomputed ratio | 24.07% | numerator / denominator | |
| Filed ratio | 24.07% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +16.07 pp | $61.7M | capital that could be lost first |
Total risk-based capital ratio 25.12% +15.12 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 | $96.4M | 96,413 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $383.8M | 383,808 | RCOAA223 |
| Recomputed ratio | 25.12% | numerator / denominator | |
| Filed ratio | 25.12% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +15.12 pp | $58.0M | capital that could be lost first |
Tier 1 leverage ratio 13.55% +8.55 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 | $92.4M | 92,391 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $681.7M | 681,690 | RCOAA224 |
| Recomputed ratio | 13.55% | numerator / denominator | |
| Filed ratio | 13.55% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +8.55 pp | $58.3M | 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 | 19,970 | 19,958 | 19,944 | 19,930 | 19,915 | 19,902 | RCOAP742 |
| Retained earnings | 75,568 | 74,191 | 73,027 | 76,036 | 74,714 | 73,221 | RCOAKW00 |
| Accumulated other comprehensive income | (12,293) | (11,967) | (11,664) | (12,584) | (13,997) | (14,931) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 83,245 | 82,182 | 81,307 | 83,382 | 80,632 | 78,192 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 9,146 | 8,807 | 8,500 | 9,413 | 10,820 | 11,712 | P859 - P840 |
| Common equity Tier 1 capital | 92,391 | 90,989 | 89,807 | 92,795 | 91,452 | 89,904 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 92,391 | 90,989 | 89,807 | 92,795 | 91,452 | 89,904 | RCOA8274 |
| Tier 2 capital | 4,022 | 3,840 | 3,784 | 3,784 | 3,729 | 3,730 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,022 | 3,840 | 3,784 | 3,784 | 3,729 | 3,730 | RCOA5310 |
| Total capital | 96,413 | 94,829 | 93,591 | 96,579 | 95,181 | 93,634 | RCOA3792 |
| Total risk-weighted assets | 383,808 | 372,987 | 365,806 | 367,339 | 368,244 | 365,155 | RCOAA223 |
| Average total assets for the leverage ratio | 681,690 | 674,584 | 672,696 | 675,229 | 673,811 | 675,014 | 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 | $14.6M | $2.2M | 15.24% | 0.58% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $138.8M | $25.9M | 18.66% | 6.74% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $400.4M | $212.1M | 52.96% | 55.25% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.4M | $2.1M | 150.00% | 0.55% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $97.6M | $97.6M | 100.00% | 25.43% | RC-R Part II, item 4.d, 5.d |
| All other assets | $42.2M | $41.5M | 98.26% | 10.80% | RC-R Part II, item 8 |
| Market risk and other approaches | NA | $2.5M | NA | 0.65% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $381.3M | does not tie to item 31 ($383.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $383.8M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $383.8M | 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 | 24.07% | 24.07% | 25.12% | 13.55% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 24.39% | 24.39% | 25.42% | 13.49% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 24.55% | 24.55% | 25.58% | 13.35% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 25.26% | 25.26% | 26.29% | 13.74% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 24.83% | 24.83% | 25.85% | 13.57% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 24.62% | 24.62% | 25.64% | 13.32% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 24.53% | 24.53% | 25.53% | 13.22% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 24.67% | 24.67% | 25.68% | 13.04% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 23.99% | 23.99% | 24.99% | 12.85% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 24.95% | 24.95% | 25.93% | 13.77% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 25.49% | 25.49% | 26.31% | 13.43% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 25.59% | 25.59% | 26.41% | 13.57% | 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 |
|---|---|---|---|---|---|---|
| Oconee Federal Savings and Loan Association (this bank) | Risk-based | 24.07% | 24.07% | 25.12% | 13.55% | |
| First Southern Bank | $679.2M | CBLR | NA | NA | NA | 8.95% |
| First Federal Savings and Loan Association of McMinnville | $678.7M | Risk-based | 20.86% | 20.86% | 22.05% | 11.90% |
| The Community Bank | $680.1M | Risk-based | 16.09% | 16.09% | 17.19% | 10.58% |
| Henderson State Bank | $678.5M | CBLR | NA | NA | NA | 10.41% |
| Farmers Bank | $678.4M | Risk-based | 21.96% | 21.96% | 23.22% | 15.90% |
| The Stephenson National Bank and Trust | $676.8M | CBLR | NA | NA | NA | 10.07% |
| The Hardin County Bank | $676.7M | CBLR | NA | NA | NA | 10.84% |
| Constitution Bank, N.A. | $683.1M | CBLR | NA | NA | NA | 10.17% |
| Infirst Bank | $683.2M | Risk-based | 13.91% | 13.91% | 15.17% | 9.49% |
| Peer 25th percentile | 15.55% | 15.55% | 16.69% | 10.07% | ||
| Peer median | 18.48% | 18.48% | 19.62% | 10.41% | ||
| Peer 75th percentile | 21.14% | 21.14% | 22.34% | 10.84% | ||
| This bank's percentile | 100 | 100 | 100 | 89 |
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/853671/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.