Old Plank Trail Community Bank, N.A.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 3.46% (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: 3.46% (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 10.81% +4.31 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 | $303.1M | 303,115 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.80B | 2,803,025 | RCOAA223 |
| Recomputed ratio | 10.81% | numerator / denominator | |
| Filed ratio | 10.81% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.31 pp | $120.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 10.81% +2.81 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 | $303.1M | 303,115 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.80B | 2,803,025 | RCOAA223 |
| Recomputed ratio | 10.81% | numerator / denominator | |
| Filed ratio | 10.81% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +2.81 pp | $78.9M | capital that could be lost first |
Total risk-based capital ratio 11.46% +1.46 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 | $321.2M | 321,234 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.80B | 2,803,025 | RCOAA223 |
| Recomputed ratio | 11.46% | numerator / denominator | |
| Filed ratio | 11.46% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +1.46 pp | $40.9M | capital that could be lost first |
Tier 1 leverage ratio 8.82% +3.82 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 | $303.1M | 303,115 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $3.44B | 3,438,311 | RCOAA224 |
| Recomputed ratio | 8.82% | numerator / denominator | |
| Filed ratio | 8.82% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.82 pp | $131.2M | 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 | 136,123 | 135,928 | 135,729 | 135,538 | 135,362 | 135,168 | RCOAP742 |
| Retained earnings | 182,134 | 172,565 | 171,976 | 163,316 | 155,641 | 146,117 | RCOAKW00 |
| Accumulated other comprehensive income | (23,700) | (22,591) | (18,992) | (20,781) | (24,411) | (24,613) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 294,557 | 285,902 | 288,713 | 278,073 | 266,592 | 256,672 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 8,558 | 7,444 | 3,841 | 5,625 | 9,251 | 9,447 | P859 - P840 |
| Common equity Tier 1 capital | 303,115 | 293,346 | 292,554 | 283,698 | 275,843 | 266,119 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 303,115 | 293,346 | 292,554 | 283,698 | 275,843 | 266,119 | RCOA8274 |
| Tier 2 capital | 18,119 | 17,107 | 19,054 | 18,383 | 15,586 | 15,742 | RCOA5311 |
| Allowance includable in Tier 2 capital | 18,119 | 17,107 | 19,054 | 18,383 | 15,586 | 15,742 | RCOA5310 |
| Total capital | 321,234 | 310,453 | 311,608 | 302,081 | 291,429 | 281,861 | RCOA3792 |
| Total risk-weighted assets | 2,803,025 | 2,684,535 | 2,650,147 | 2,634,762 | 2,572,837 | 2,487,505 | RCOAA223 |
| Average total assets for the leverage ratio | 3,438,311 | 3,238,473 | 3,229,532 | 3,229,157 | 3,091,543 | 2,892,662 | 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 | $188.4M | $3.6M | 1.89% | 0.13% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $762.7M | $156.5M | 20.52% | 5.58% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $5K | $1K | 20.00% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $278.8M | $150.2M | 53.88% | 5.36% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $5.0M | $7.5M | 150.00% | 0.27% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $2.22B | $2.19B | 98.83% | 78.26% | RC-R Part II, item 4.d, 5.d |
| All other assets | $102.6M | $90.5M | 88.18% | 3.23% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $202.1M | $197.7M | 97.83% | 7.05% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $3.8M | $1.5M | 38.63% | 0.05% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $1.9M | NA | 0.07% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $2.80B | ties to item 31 ($2.80B) |
|---|---|---|
| Risk-weighted assets before deductions | $2.80B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $2.80B | 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 | 10.81% | 10.81% | 11.46% | 8.82% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 10.93% | 10.93% | 11.56% | 9.06% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 11.04% | 11.04% | 11.76% | 9.06% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 10.77% | 10.77% | 11.47% | 8.79% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 10.72% | 10.72% | 11.33% | 8.92% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 10.70% | 10.70% | 11.33% | 9.20% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 10.59% | 10.59% | 11.25% | 8.91% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 10.60% | 10.60% | 11.26% | 8.76% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 10.67% | 10.67% | 11.26% | 8.58% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 10.54% | 10.54% | 11.09% | 8.75% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 10.73% | 10.73% | 11.34% | 8.95% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 11.02% | 11.02% | 11.62% | 8.69% | 12.78% | 12.79% | 13.93% | 10.03% |
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 |
|---|---|---|---|---|---|---|
| Old Plank Trail Community Bank, N.A. (this bank) | Risk-based | 10.81% | 10.81% | 11.46% | 8.82% | |
| MVB Bank, Inc. | $3.50B | CBLR | NA | NA | NA | 10.27% |
| Bank of Ann Arbor | $3.50B | Risk-based | 14.27% | 14.27% | 15.42% | 13.17% |
| First Farmers Bank & Trust Co. | $3.50B | Risk-based | 12.82% | 12.82% | 14.07% | 10.06% |
| The Farmers & Merchants State Bank | $3.49B | Risk-based | 11.84% | 11.84% | 12.91% | 9.44% |
| Cache Valley Bank | $3.49B | Risk-based | 12.04% | 12.04% | 13.19% | 10.68% |
| Ponce Bank, N.A. | $3.49B | Risk-based | 17.87% | 17.87% | 18.88% | 15.81% |
| Southeast Bank | $3.58B | Risk-based | 12.52% | 12.52% | 13.30% | 8.51% |
| Manasquan Bank | $3.59B | Risk-based | 11.00% | 11.00% | 11.94% | 9.69% |
| Banco do Brasil Americas | $3.47B | Risk-based | 23.30% | 23.30% | 24.56% | 10.90% |
| Peer 25th percentile | 11.99% | 11.99% | 13.12% | 9.69% | ||
| Peer median | 12.67% | 12.67% | 13.69% | 10.27% | ||
| Peer 75th percentile | 15.17% | 15.17% | 16.29% | 10.90% | ||
| This bank's percentile | 0 | 0 | 0 | 11 |
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/3404207/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.