Osgood Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.23% (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: 6.23% (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 12.98% +6.48 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 | $48.3M | 48,323 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $372.3M | 372,349 | RCOAA223 |
| Recomputed ratio | 12.98% | numerator / denominator | |
| Filed ratio | 12.98% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.48 pp | $24.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.98% +4.98 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 | $48.3M | 48,323 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $372.3M | 372,349 | RCOAA223 |
| Recomputed ratio | 12.98% | numerator / denominator | |
| Filed ratio | 12.98% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.98 pp | $18.5M | capital that could be lost first |
Total risk-based capital ratio 14.23% +4.23 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 | $53.0M | 52,990 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $372.3M | 372,349 | RCOAA223 |
| Recomputed ratio | 14.23% | numerator / denominator | |
| Filed ratio | 14.23% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.23 pp | $15.8M | capital that could be lost first |
Tier 1 leverage ratio 9.86% +4.86 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 | $48.3M | 48,323 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $490.0M | 489,967 | RCOAA224 |
| Recomputed ratio | 9.86% | numerator / denominator | |
| Filed ratio | 9.86% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.86 pp | $23.8M | 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 | 8,174 | 7,975 | 7,975 | 7,975 | 7,975 | 7,975 | RCOAP742 |
| Retained earnings | 42,856 | 41,111 | 39,613 | 39,815 | 38,320 | 36,795 | RCOAKW00 |
| Accumulated other comprehensive income | (8,230) | (8,184) | (8,353) | (8,615) | (9,022) | (9,048) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 42,800 | 40,902 | 39,235 | 39,175 | 37,273 | 35,722 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,523 | 5,612 | 5,779 | 6,042 | 6,448 | 6,473 | P859 - P840 |
| Common equity Tier 1 capital | 48,323 | 46,514 | 45,014 | 45,217 | 43,721 | 42,195 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 48,323 | 46,514 | 45,014 | 45,217 | 43,721 | 42,195 | RCOA8274 |
| Tier 2 capital | 4,667 | 4,532 | 4,587 | 4,690 | 4,696 | 4,678 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,667 | 4,532 | 4,587 | 4,690 | 4,696 | 4,678 | RCOA5310 |
| Total capital | 52,990 | 51,046 | 49,601 | 49,907 | 48,417 | 46,873 | RCOA3792 |
| Total risk-weighted assets | 372,349 | 360,982 | 365,413 | 374,343 | 374,966 | 373,569 | RCOAA223 |
| Average total assets for the leverage ratio | 489,967 | 512,882 | 501,873 | 491,661 | 483,213 | 483,686 | 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 | $36.1M | $1.5M | 4.17% | 0.40% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $130.6M | $31.6M | 24.16% | 8.45% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $45.3M | $29.5M | 65.09% | 7.90% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $3.0M | $4.4M | 150.00% | 1.19% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $1.2M | $1.7M | 150.00% | 0.47% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $254.0M | $254.0M | 100.00% | 68.02% | RC-R Part II, item 4.d, 5.d |
| All other assets | $27.2M | $25.4M | 93.54% | 6.81% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $22.2M | $22.2M | 100.00% | 5.94% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $1.7M | $1.7M | 100.00% | 0.45% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $1.4M | NA | 0.37% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $372.0M | ties to item 31 ($372.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $373.4M | RCONB704 |
| Less: excess allowance for credit losses | $1.1M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $372.3M | 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 | 12.98% | 12.98% | 14.23% | 9.86% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.89% | 12.89% | 14.14% | 9.07% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.32% | 12.32% | 13.57% | 8.97% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.08% | 12.08% | 13.33% | 9.20% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.66% | 11.66% | 12.91% | 9.05% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.30% | 11.30% | 12.55% | 8.72% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 10.97% | 10.97% | 12.23% | 8.29% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 11.42% | 11.42% | 12.67% | 8.80% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 11.14% | 11.14% | 12.39% | 9.51% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 10.85% | 10.85% | 12.10% | 10.12% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 10.70% | 10.70% | 11.96% | 9.99% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 10.79% | 10.79% | 12.04% | 10.15% | 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 |
|---|---|---|---|---|---|---|
| Osgood Bank (this bank) | Risk-based | 12.98% | 12.98% | 14.23% | 9.86% | |
| First Federal Savings Bank of Lincolnton | $485.8M | Risk-based | 34.30% | 34.30% | 35.55% | 17.61% |
| Planters First Bank | $485.7M | Risk-based | 14.11% | 14.11% | 15.37% | 10.71% |
| Eclipse Bank, Inc. | $485.7M | CBLR | NA | NA | NA | 9.47% |
| Peoples Independent Bank | $485.7M | Risk-based | 14.06% | 14.06% | 14.67% | 9.41% |
| Raccoon Valley Bank | $486.0M | Risk-based | 11.47% | 11.47% | 12.72% | 9.57% |
| Oak Bank | $486.3M | Risk-based | 15.32% | 15.32% | 16.58% | 12.28% |
| First Farmers & Merchants Bank | $486.4M | Risk-based | 14.04% | 14.04% | 14.93% | 10.09% |
| Wallkill Valley Federal Savings and Loan Association | $485.0M | Risk-based | 13.55% | 13.55% | 14.77% | 9.17% |
| American Eagle Bank | $484.7M | Risk-based | 9.49% | 9.49% | 9.75% | 8.53% |
| Springfield State Bank | $486.9M | CBLR | NA | NA | NA | 14.04% |
| Peer 25th percentile | 13.03% | 13.03% | 14.18% | 9.42% | ||
| Peer median | 14.05% | 14.05% | 14.85% | 9.83% | ||
| Peer 75th percentile | 14.41% | 14.41% | 15.67% | 11.89% | ||
| This bank's percentile | 25 | 25 | 25 | 50 |
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/313223/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.