One Bank of Tennessee: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.59% (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: 7.59% (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 14.85% +8.35 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 | $151.7M | 151,700 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.02B | 1,021,687 | RCOAA223 |
| Recomputed ratio | 14.85% | numerator / denominator | |
| Filed ratio | 14.85% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.35 pp | $85.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.85% +6.85 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 | $151.7M | 151,700 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.02B | 1,021,687 | RCOAA223 |
| Recomputed ratio | 14.85% | numerator / denominator | |
| Filed ratio | 14.85% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.85 pp | $70.0M | capital that could be lost first |
Total risk-based capital ratio 15.59% +5.59 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 | $159.3M | 159,295 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.02B | 1,021,687 | RCOAA223 |
| Recomputed ratio | 15.59% | numerator / denominator | |
| Filed ratio | 15.59% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.59 pp | $57.1M | capital that could be lost first |
Tier 1 leverage ratio 9.09% +4.09 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 | $151.7M | 151,700 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.67B | 1,668,194 | RCOAA224 |
| Recomputed ratio | 9.09% | numerator / denominator | |
| Filed ratio | 9.09% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.09 pp | $68.3M | 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 | 32,972 | 32,972 | 32,972 | 32,972 | 32,972 | 32,972 | RCOAP742 |
| Retained earnings | 122,030 | 120,369 | 119,139 | 112,086 | 103,752 | 95,576 | RCOAKW00 |
| Accumulated other comprehensive income | (8,472) | (8,393) | (7,158) | (9,665) | (12,404) | (13,385) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 146,530 | 144,948 | 144,953 | 135,393 | 124,320 | 115,163 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,170 | 5,091 | 3,793 | 6,238 | 8,914 | 9,833 | P859 - P840 |
| Common equity Tier 1 capital | 151,700 | 150,039 | 148,746 | 141,631 | 133,234 | 124,996 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 151,700 | 150,039 | 148,746 | 141,631 | 133,234 | 124,996 | RCOA8274 |
| Tier 2 capital | 7,595 | 7,151 | 6,679 | 6,253 | 5,937 | 5,606 | RCOA5311 |
| Allowance includable in Tier 2 capital | 7,595 | 7,151 | 6,679 | 6,253 | 5,937 | 5,606 | RCOA5310 |
| Total capital | 159,295 | 157,190 | 155,425 | 147,884 | 139,171 | 130,602 | RCOA3792 |
| Total risk-weighted assets | 1,021,687 | 1,018,610 | 988,866 | 986,668 | 985,002 | 939,972 | RCOAA223 |
| Average total assets for the leverage ratio | 1,668,194 | 1,653,159 | 1,660,077 | 1,644,084 | 1,646,799 | 1,626,712 | 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 | $144.9M | $8.0M | 5.53% | 0.78% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $362.4M | $20.4M | 5.62% | 1.99% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $13.6M | $13.6M | 100.00% | 1.33% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $511.1M | $269.0M | 52.64% | 26.33% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $2.7M | $4.1M | 150.00% | 0.40% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $71K | $106K | 150.00% | 0.01% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $586.0M | $586.0M | 100.00% | 57.36% | RC-R Part II, item 4.d, 5.d |
| All other assets | $57.1M | $54.7M | 95.69% | 5.35% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $51.1M | $51.1M | 100.00% | 5.01% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $14.7M | NA | 1.44% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.01B | ties to item 31 ($1.01B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.02B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.02B | 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 | 14.85% | 14.85% | 15.59% | 9.09% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 14.73% | 14.73% | 15.43% | 9.08% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 15.04% | 15.04% | 15.72% | 8.96% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 14.35% | 14.35% | 14.99% | 8.61% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 13.53% | 13.53% | 14.13% | 8.09% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 13.30% | 13.30% | 13.89% | 7.68% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 12.80% | 12.80% | 13.35% | 7.53% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 12.47% | 12.47% | 13.06% | 7.37% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 12.68% | 12.68% | 13.25% | 7.48% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 13.07% | 13.07% | 13.64% | 7.49% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.84% | 12.84% | 13.38% | 7.48% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 12.75% | 12.75% | 13.35% | 7.41% | 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 |
|---|---|---|---|---|---|---|
| One Bank of Tennessee (this bank) | Risk-based | 14.85% | 14.85% | 15.59% | 9.09% | |
| Main Street Bank | $1.67B | Risk-based | 17.31% | 17.31% | 18.31% | 12.04% |
| Journey Bank | $1.67B | Risk-based | 16.74% | 16.74% | 17.73% | 10.22% |
| East Cambridge Savings Bank | $1.66B | Risk-based | 13.68% | 13.68% | 14.39% | 9.69% |
| Everett Co-Operative Bank | $1.67B | Risk-based | 13.94% | 13.94% | 14.90% | 9.81% |
| Cape & Coast Bank | $1.68B | CBLR | NA | NA | NA | 9.70% |
| Community Bank | $1.66B | Risk-based | 14.22% | 14.22% | 15.18% | 9.94% |
| Horicon Bank | $1.65B | Risk-based | 10.81% | 10.81% | 12.06% | 9.72% |
| Southern Michigan Bank & Trust | $1.68B | CBLR | NA | NA | NA | 9.04% |
| Community National Bank & Trust of Texas | $1.68B | CBLR | NA | NA | NA | 10.62% |
| Peer 25th percentile | 13.74% | 13.74% | 14.52% | 9.70% | ||
| Peer median | 14.08% | 14.08% | 15.04% | 9.81% | ||
| Peer 75th percentile | 16.11% | 16.11% | 17.09% | 10.22% | ||
| This bank's percentile | 67 | 67 | 67 | 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/99536/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.