Oostburg State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.38% (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: 6.38% (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 13.17% +6.67 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 | $50.4M | 50,350 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $382.2M | 382,201 | RCOAA223 |
| Recomputed ratio | 13.17% | numerator / denominator | |
| Filed ratio | 13.17% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.67 pp | $25.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.17% +5.17 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 | $50.4M | 50,350 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $382.2M | 382,201 | RCOAA223 |
| Recomputed ratio | 13.17% | numerator / denominator | |
| Filed ratio | 13.17% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.17 pp | $19.8M | capital that could be lost first |
Total risk-based capital ratio 14.38% +4.38 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 | $55.0M | 54,973 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $382.2M | 382,201 | RCOAA223 |
| Recomputed ratio | 14.38% | numerator / denominator | |
| Filed ratio | 14.38% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.38 pp | $16.8M | capital that could be lost first |
Tier 1 leverage ratio 11.64% +6.64 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 | $50.4M | 50,350 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $432.5M | 432,455 | RCOAA224 |
| Recomputed ratio | 11.64% | numerator / denominator | |
| Filed ratio | 11.64% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.64 pp | $28.7M | 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 | 6,000 | 6,000 | 6,000 | 6,000 | 6,000 | 6,000 | RCOAP742 |
| Retained earnings | 44,350 | 42,643 | 41,340 | 41,710 | 40,312 | 39,270 | RCOAKW00 |
| Accumulated other comprehensive income | (2,686) | (3,329) | (2,516) | (3,105) | (4,309) | (4,735) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 47,664 | 45,314 | 44,824 | 44,605 | 42,003 | 40,535 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,686 | 3,329 | 2,516 | 3,105 | 4,309 | 4,735 | P859 - P840 |
| Common equity Tier 1 capital | 50,350 | 48,643 | 47,340 | 47,710 | 46,312 | 45,270 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 50,350 | 48,643 | 47,340 | 47,710 | 46,312 | 45,270 | RCOA8274 |
| Tier 2 capital | 4,623 | 4,646 | 4,558 | 4,380 | 4,240 | 4,221 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,623 | 4,646 | 4,558 | 4,380 | 4,240 | 4,221 | RCOA5310 |
| Total capital | 54,973 | 53,289 | 51,898 | 52,090 | 50,552 | 49,491 | RCOA3792 |
| Total risk-weighted assets | 382,201 | 371,530 | 364,434 | 349,994 | 338,649 | 337,143 | RCOAA223 |
| Average total assets for the leverage ratio | 432,455 | 429,722 | 424,455 | 406,499 | 390,397 | 391,478 | 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 | $12.3M | $2.0M | 16.32% | 0.53% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $90.9M | $23.2M | 25.58% | 6.08% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $5.2M | $1.0M | 20.00% | 0.27% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $103.9M | $62.9M | 60.57% | 16.46% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $2.1M | $3.1M | 150.00% | 0.82% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $272K | $408K | 150.00% | 0.11% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $214.7M | $207.6M | 96.73% | 54.33% | RC-R Part II, item 4.d, 5.d |
| All other assets | $18.2M | $18.7M | 102.53% | 4.88% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $48.5M | $48.5M | 100.00% | 12.68% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $14.7M | NA | 3.84% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $367.5M | ties to item 31 ($367.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $382.2M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $382.2M | 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 | 13.17% | 13.17% | 14.38% | 11.64% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.09% | 13.09% | 14.34% | 11.32% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.99% | 12.99% | 14.24% | 11.15% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.63% | 13.63% | 14.88% | 11.74% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.68% | 13.68% | 14.93% | 11.86% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.43% | 13.43% | 14.68% | 11.56% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.33% | 13.33% | 14.58% | 11.45% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.89% | 13.89% | 15.15% | 12.14% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.84% | 13.84% | 15.09% | 12.11% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.79% | 13.79% | 15.04% | 11.98% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.93% | 13.93% | 15.18% | 11.83% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.77% | 13.77% | 15.02% | 12.05% | 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 |
|---|---|---|---|---|---|---|
| Oostburg State Bank (this bank) | Risk-based | 13.17% | 13.17% | 14.38% | 11.64% | |
| Morgantown Bank & Trust Company, Incorporated | $439.7M | Risk-based | 11.44% | 11.44% | 12.28% | 8.17% |
| Spring Bank | $440.7M | CBLR | NA | NA | NA | 11.57% |
| Jones Bank | $441.2M | CBLR | NA | NA | NA | 11.18% |
| Community State Bank | $441.9M | CBLR | NA | NA | NA | 9.41% |
| The Bank of Clovis | $438.4M | Risk-based | 21.67% | 21.67% | 22.93% | 10.84% |
| The Bank of Clarendon | $438.3M | CBLR | NA | NA | NA | 11.66% |
| The Citizens State Bank | $442.4M | CBLR | NA | NA | NA | 9.76% |
| First National Bank Minnesota | $437.8M | Risk-based | 13.18% | 13.18% | 14.43% | 9.81% |
| Honor Bank | $442.7M | Risk-based | 11.35% | 11.35% | 12.60% | 9.77% |
| Broadstreet Bank, SSB | $442.8M | CBLR | NA | NA | NA | 12.13% |
| Peer 25th percentile | 11.42% | 11.42% | 12.52% | 9.76% | ||
| Peer median | 12.31% | 12.31% | 13.52% | 10.32% | ||
| Peer 75th percentile | 15.31% | 15.31% | 16.56% | 11.48% | ||
| This bank's percentile | 50 | 50 | 50 | 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/248745/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.