Oconee State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.13% (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: 6.13% (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 12.88% +6.38 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 | $72.3M | 72,319 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $561.3M | 561,331 | RCOAA223 |
| Recomputed ratio | 12.88% | numerator / denominator | |
| Filed ratio | 12.88% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.38 pp | $35.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.88% +4.88 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 | $72.3M | 72,319 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $561.3M | 561,331 | RCOAA223 |
| Recomputed ratio | 12.88% | numerator / denominator | |
| Filed ratio | 12.88% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.88 pp | $27.4M | capital that could be lost first |
Total risk-based capital ratio 14.13% +4.13 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 | $79.3M | 79,344 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $561.3M | 561,331 | RCOAA223 |
| Recomputed ratio | 14.13% | numerator / denominator | |
| Filed ratio | 14.13% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.13 pp | $23.2M | capital that could be lost first |
Tier 1 leverage ratio 9.98% +4.98 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 | $72.3M | 72,319 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $724.6M | 724,561 | RCOAA224 |
| Recomputed ratio | 9.98% | numerator / denominator | |
| Filed ratio | 9.98% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.98 pp | $36.1M | 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 | 38,961 | 38,886 | 38,693 | 38,566 | 33,562 | 33,562 | RCOAP742 |
| Retained earnings | 35,123 | 33,433 | 33,342 | 31,842 | 29,842 | 27,884 | RCOAKW00 |
| Accumulated other comprehensive income | (5,217) | (5,902) | (5,348) | (6,456) | (7,529) | (7,898) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 68,867 | 66,417 | 66,687 | 63,952 | 55,875 | 53,548 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,452 | 4,126 | 3,537 | 4,541 | 5,552 | 6,170 | P859 - P840 |
| Common equity Tier 1 capital | 72,319 | 70,543 | 70,224 | 68,493 | 61,427 | 59,718 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 72,319 | 70,543 | 70,224 | 68,493 | 61,427 | 59,718 | RCOA8274 |
| Tier 2 capital | 7,025 | 6,590 | 6,508 | 6,380 | 6,320 | 5,932 | RCOA5311 |
| Allowance includable in Tier 2 capital | 7,025 | 6,590 | 6,508 | 6,380 | 6,320 | 5,932 | RCOA5310 |
| Total capital | 79,344 | 77,133 | 76,732 | 74,873 | 67,747 | 65,650 | RCOA3792 |
| Total risk-weighted assets | 561,331 | 526,703 | 520,326 | 510,172 | 505,452 | 475,120 | RCOAA223 |
| Average total assets for the leverage ratio | 724,561 | 722,297 | 737,021 | 683,325 | 664,596 | 637,298 | 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 | $31.1M | $16K | 0.05% | 0.00% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $147.1M | $24.5M | 16.67% | 4.36% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $133.7M | $77.1M | 57.68% | 13.72% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $15.0M | $22.5M | 150.00% | 4.00% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $395.9M | $385.0M | 97.25% | 68.51% | RC-R Part II, item 4.d, 5.d |
| All other assets | $33.7M | $32.4M | 96.09% | 5.76% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $25.2M | $20.4M | 81.05% | 3.63% | 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 | $562.0M | ties to item 31 ($562.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $562.0M | RCONB704 |
| Less: excess allowance for credit losses | $642K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $561.3M | 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 | 12.88% | 12.88% | 14.13% | 9.98% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.39% | 13.39% | 14.64% | 9.77% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.50% | 13.50% | 14.75% | 9.53% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.43% | 13.43% | 14.68% | 10.02% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.15% | 12.15% | 13.40% | 9.24% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.57% | 12.57% | 13.82% | 9.37% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.02% | 13.02% | 14.25% | 9.24% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.32% | 13.32% | 14.53% | 9.54% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.16% | 13.16% | 14.36% | 9.68% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.72% | 13.72% | 14.92% | 9.58% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.75% | 13.75% | 14.94% | 9.12% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.67% | 13.67% | 14.84% | 9.78% | 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 State Bank (this bank) | Risk-based | 12.88% | 12.88% | 14.13% | 9.98% | |
| Bank of Prairie Du Sac | $744.5M | Risk-based | 21.84% | 21.84% | 23.03% | 13.70% |
| Clinton Savings Bank | $744.7M | Risk-based | 13.63% | 13.63% | 14.84% | 9.65% |
| The National Capital Bank of Washington | $742.2M | Risk-based | 17.35% | 17.35% | 18.60% | 11.69% |
| Town & Country Bank | $747.7M | Risk-based | 19.40% | 19.40% | 20.65% | 12.37% |
| The Genoa Banking Company | $747.8M | Risk-based | 10.95% | 10.95% | 12.13% | 7.58% |
| First Bank | $739.9M | Risk-based | 17.38% | 17.38% | 18.63% | 12.72% |
| Commencement Bank | $739.6M | Risk-based | 12.95% | 12.95% | 14.15% | 10.30% |
| Platinum Bank | $739.1M | Risk-based | 10.59% | 10.59% | 11.85% | 8.55% |
| FM Bank | $738.4M | Risk-based | 11.18% | 11.18% | 11.75% | 7.66% |
| Peer 25th percentile | 11.18% | 11.18% | 12.13% | 8.55% | ||
| Peer median | 13.63% | 13.63% | 14.84% | 10.30% | ||
| Peer 75th percentile | 17.38% | 17.38% | 18.63% | 12.37% | ||
| This bank's percentile | 33 | 33 | 33 | 44 |
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/573036/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.