Orrstown Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.13% (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: 5.13% (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 12.11% +5.61 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 | $545.9M | 545,874 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $4.51B | 4,507,497 | RCOAA223 |
| Recomputed ratio | 12.11% | numerator / denominator | |
| Filed ratio | 12.11% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.61 pp | $252.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.11% +4.11 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 | $545.9M | 545,874 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $4.51B | 4,507,497 | RCOAA223 |
| Recomputed ratio | 12.11% | numerator / denominator | |
| Filed ratio | 12.11% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.11 pp | $185.3M | capital that could be lost first |
Total risk-based capital ratio 13.13% +3.13 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 | $591.9M | 591,906 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $4.51B | 4,507,497 | RCOAA223 |
| Recomputed ratio | 13.13% | numerator / denominator | |
| Filed ratio | 13.13% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.13 pp | $141.2M | capital that could be lost first |
Tier 1 leverage ratio 9.97% +4.97 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 | $545.9M | 545,874 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $5.48B | 5,475,390 | RCOAA224 |
| Recomputed ratio | 9.97% | numerator / denominator | |
| Filed ratio | 9.97% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.97 pp | $272.1M | 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 | 423,097 | 423,097 | 423,097 | 423,097 | 423,097 | 423,073 | RCOAP742 |
| Retained earnings | 219,684 | 232,872 | 216,089 | 195,453 | 203,676 | 187,526 | RCOAKW00 |
| Accumulated other comprehensive income | (17,826) | (19,720) | (15,201) | (17,538) | (24,479) | (24,024) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 624,955 | 636,249 | 623,985 | 601,012 | 602,294 | 586,575 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (79,081) | (78,878) | (85,387) | (84,783) | (79,613) | (80,271) | P859 - P840 |
| Common equity Tier 1 capital | 545,874 | 557,371 | 538,598 | 516,229 | 522,681 | 506,304 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 545,874 | 557,371 | 538,598 | 516,229 | 522,681 | 506,304 | RCOA8274 |
| Tier 2 capital | 46,032 | 46,227 | 49,428 | 49,852 | 49,645 | 49,651 | RCOA5311 |
| Allowance includable in Tier 2 capital | 46,032 | 46,227 | 49,428 | 49,852 | 49,645 | 49,651 | RCOA5310 |
| Total capital | 591,906 | 603,598 | 588,026 | 566,081 | 572,326 | 555,955 | RCOA3792 |
| Total risk-weighted assets | 4,507,497 | 4,451,582 | 4,415,917 | 4,376,453 | 4,316,080 | 4,270,435 | RCOAA223 |
| Average total assets for the leverage ratio | 5,475,390 | 5,469,779 | 5,428,705 | 5,356,010 | 5,307,587 | 5,356,650 | 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 | $144.8M | $8.6M | 5.93% | 0.19% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $828.7M | $148.0M | 17.86% | 3.28% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $7.6M | $0 | 0.00% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $1.07B | $695.9M | 65.15% | 15.44% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $21.3M | $32.0M | 150.00% | 0.71% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $13.8M | $20.7M | 150.00% | 0.46% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $3.01B | $2.99B | 99.12% | 66.27% | RC-R Part II, item 4.d, 5.d |
| All other assets | $308.5M | $345.0M | 111.85% | 7.65% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $190.3M | $186.4M | 97.96% | 4.14% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $27.4M | $18.1M | 66.18% | 0.40% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $65.7M | NA | 1.46% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $4.44B | ties to item 31 ($4.44B) |
|---|---|---|
| Risk-weighted assets before deductions | $4.51B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $4.51B | 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 | 12.11% | 12.11% | 13.13% | 9.97% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 12.52% | 12.52% | 13.56% | 10.19% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 12.20% | 12.20% | 13.32% | 9.92% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 11.80% | 11.80% | 12.93% | 9.64% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 12.11% | 12.11% | 13.26% | 9.85% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 11.86% | 11.86% | 13.02% | 9.45% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 11.22% | 11.22% | 12.36% | 9.10% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 11.02% | 11.02% | 12.20% | 8.85% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 11.96% | 11.96% | 13.14% | 9.50% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 11.94% | 11.94% | 13.12% | 9.61% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 11.62% | 11.62% | 12.76% | 9.51% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 11.41% | 11.41% | 12.53% | 9.34% | 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 |
|---|---|---|---|---|---|---|
| Orrstown Bank (this bank) | Risk-based | 12.11% | 12.11% | 13.13% | 9.97% | |
| Cape Cod Five Cents Savings Bank | $5.62B | Risk-based | 18.18% | 18.18% | 18.83% | 11.11% |
| Firstrust Savings Bank | $5.62B | Risk-based | 11.80% | 11.80% | 13.06% | 11.44% |
| Independent Bank | $5.66B | Risk-based | 11.45% | 11.45% | 12.70% | 9.67% |
| Institution for Savings in Newburyport and Its Vicinity | $5.56B | Risk-based | 16.21% | 16.21% | 16.56% | 12.66% |
| Emigrant Bank | $5.68B | Risk-based | 17.43% | 17.43% | 18.68% | 20.30% |
| First Internet Bank of Indiana | $5.53B | Risk-based | 10.84% | 10.84% | 12.09% | 7.57% |
| Great Southern Bank | $5.53B | Risk-based | 13.22% | 13.22% | 14.47% | 11.25% |
| The American National Bank of Texas | $5.51B | Risk-based | 12.30% | 12.30% | 13.55% | 8.84% |
| Peer 25th percentile | 11.72% | 11.72% | 12.97% | 9.46% | ||
| Peer median | 12.76% | 12.76% | 14.01% | 11.18% | ||
| Peer 75th percentile | 16.52% | 16.52% | 17.09% | 11.74% | ||
| This bank's percentile | 38 | 38 | 38 | 38 |
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/342410/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.