Osb Community Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.04% (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: 9.04% (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 15.79% +9.29 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 | $41.6M | 41,603 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $263.5M | 263,475 | RCOAA223 |
| Recomputed ratio | 15.79% | numerator / denominator | |
| Filed ratio | 15.79% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.29 pp | $24.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.79% +7.79 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 | $41.6M | 41,603 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $263.5M | 263,475 | RCOAA223 |
| Recomputed ratio | 15.79% | numerator / denominator | |
| Filed ratio | 15.79% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.79 pp | $20.5M | capital that could be lost first |
Total risk-based capital ratio 17.04% +7.04 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 | $44.9M | 44,906 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $263.5M | 263,475 | RCOAA223 |
| Recomputed ratio | 17.04% | numerator / denominator | |
| Filed ratio | 17.04% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.04 pp | $18.6M | 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 | $41.6M | 41,603 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $357.5M | 357,484 | 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 | $23.7M | 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 | 26,514 | 26,497 | 26,485 | 26,173 | 26,162 | 26,153 | RCOAP742 |
| Retained earnings | 15,739 | 15,284 | 15,129 | 15,151 | 15,169 | 15,000 | RCOAKW00 |
| Accumulated other comprehensive income | (1,539) | (1,467) | (1,338) | (1,357) | (1,773) | (1,701) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 40,714 | 40,314 | 40,276 | 39,967 | 39,558 | 39,452 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 889 | 817 | 688 | 707 | 1,123 | 1,051 | P859 - P840 |
| Common equity Tier 1 capital | 41,603 | 41,131 | 40,964 | 40,674 | 40,681 | 40,503 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 41,603 | 41,131 | 40,964 | 40,674 | 40,681 | 40,503 | RCOA8274 |
| Tier 2 capital | 3,303 | 3,386 | 3,309 | 3,285 | 3,222 | 3,125 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,303 | 3,386 | 3,309 | 3,285 | 3,222 | 3,125 | RCOA5310 |
| Total capital | 44,906 | 44,517 | 44,273 | 43,959 | 43,903 | 43,628 | RCOA3792 |
| Total risk-weighted assets | 263,475 | 270,191 | 263,884 | 262,037 | 256,946 | 249,131 | RCOAA223 |
| Average total assets for the leverage ratio | 357,484 | 362,005 | 364,425 | 353,939 | 350,472 | 353,139 | 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 | $13.4M | $2.7M | 20.00% | 1.01% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $17.2M | $3.1M | 17.76% | 1.16% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $6.1M | $1.2M | 20.00% | 0.46% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $176.4M | $92.9M | 52.66% | 35.15% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $948K | $1.4M | 150.00% | 0.54% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $132.2M | $132.2M | 100.00% | 50.03% | RC-R Part II, item 4.d, 5.d |
| All other assets | $13.2M | $15.2M | 114.67% | 5.73% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $9.1M | $9.1M | 100.00% | 3.44% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $6.5M | NA | 2.47% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $257.8M | does not tie to item 31 ($264.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $264.3M | RCONB704 |
| Less: excess allowance for credit losses | $825K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $263.5M | 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 | 15.79% | 15.79% | 17.04% | 11.64% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.22% | 15.22% | 16.48% | 11.36% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.52% | 15.52% | 16.78% | 11.24% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 15.52% | 15.52% | 16.78% | 11.49% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 15.83% | 15.83% | 17.09% | 11.61% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 16.26% | 16.26% | 17.51% | 11.47% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 16.92% | 16.92% | 18.17% | 12.06% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 16.15% | 16.15% | 17.40% | 11.94% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 16.40% | 16.40% | 17.65% | 11.78% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 17.44% | 17.44% | 18.70% | 12.30% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 16.61% | 16.61% | 17.86% | 12.29% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 17.03% | 17.03% | 18.29% | 12.13% | 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 |
|---|---|---|---|---|---|---|
| Osb Community Bank (this bank) | Risk-based | 15.79% | 15.79% | 17.04% | 11.64% | |
| Interamerican Bank, a Federal Savings Bank | $355.7M | Risk-based | 17.88% | 17.88% | 19.14% | 11.21% |
| Union Bank & Trust Company | $355.8M | CBLR | NA | NA | NA | 10.19% |
| Ireland Bank | $355.4M | Risk-based | 18.07% | 18.07% | 19.19% | 11.50% |
| Great Southern Bank | $355.1M | Risk-based | 20.51% | 20.51% | 21.09% | 9.49% |
| Harvest Bank | $355.1M | Risk-based | 13.37% | 13.37% | 14.59% | 9.15% |
| First National Bank of Giddings | $356.2M | CBLR | NA | NA | NA | 11.18% |
| Campbell & Fetter Bank | $355.0M | Risk-based | 21.67% | 21.67% | 22.90% | 10.00% |
| Hoosier Heartland State Bank | $356.3M | Risk-based | 10.35% | 10.35% | 11.47% | 8.70% |
| MCNB Bank and Trust Co. | $356.5M | CBLR | NA | NA | NA | 12.29% |
| The Pauls Valley National Bank | $356.6M | Risk-based | 12.63% | 12.63% | 13.77% | 9.48% |
| Peer 25th percentile | 13.00% | 13.00% | 14.18% | 9.48% | ||
| Peer median | 17.88% | 17.88% | 19.14% | 10.10% | ||
| Peer 75th percentile | 19.29% | 19.29% | 20.14% | 11.20% | ||
| This bank's percentile | 43 | 43 | 43 | 90 |
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/725077/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.