Paper City Savings Bank, S.A.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 15.22% (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: 15.22% (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 22.24% +15.74 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 | $34.0M | 33,985 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $152.8M | 152,819 | RCOAA223 |
| Recomputed ratio | 22.24% | numerator / denominator | |
| Filed ratio | 22.24% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +15.74 pp | $24.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 22.24% +14.24 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 | $34.0M | 33,985 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $152.8M | 152,819 | RCOAA223 |
| Recomputed ratio | 22.24% | numerator / denominator | |
| Filed ratio | 22.24% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +14.24 pp | $21.8M | capital that could be lost first |
Total risk-based capital ratio 23.22% +13.22 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 | $35.5M | 35,492 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $152.8M | 152,819 | RCOAA223 |
| Recomputed ratio | 23.22% | numerator / denominator | |
| Filed ratio | 23.22% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +13.22 pp | $20.2M | capital that could be lost first |
Tier 1 leverage ratio 16.11% +11.11 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 | $34.0M | 33,985 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $210.9M | 210,914 | RCOAA224 |
| Recomputed ratio | 16.11% | numerator / denominator | |
| Filed ratio | 16.11% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +11.11 pp | $23.4M | 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 | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP742 |
| Retained earnings | 33,985 | 33,389 | 32,902 | 32,356 | 31,720 | 31,279 | RCOAKW00 |
| Accumulated other comprehensive income | (376) | (375) | (359) | (402) | (469) | (515) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 33,609 | 33,014 | 32,543 | 31,954 | 31,251 | 30,764 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 376 | 375 | 359 | 402 | 469 | 515 | P859 - P840 |
| Common equity Tier 1 capital | 33,985 | 33,389 | 32,902 | 32,356 | 31,720 | 31,279 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 33,985 | 33,389 | 32,902 | 32,356 | 31,720 | 31,279 | RCOA8274 |
| Tier 2 capital | 1,507 | 1,505 | 1,515 | 1,515 | 1,515 | 1,514 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,507 | 1,505 | 1,515 | 1,515 | 1,515 | 1,514 | RCOA5310 |
| Total capital | 35,492 | 34,894 | 34,417 | 33,871 | 33,235 | 32,793 | RCOA3792 |
| Total risk-weighted assets | 152,819 | 156,547 | 158,424 | 155,323 | 155,386 | 155,049 | RCOAA223 |
| Average total assets for the leverage ratio | 210,914 | 213,779 | 216,344 | 216,777 | 217,348 | 213,936 | 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 | $12.9M | $2.2M | 17.16% | 1.45% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $7.7M | $1.3M | 17.40% | 0.87% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $138.7M | $88.3M | 63.70% | 57.81% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $33K | $50K | 150.00% | 0.03% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $42.3M | $40.3M | 95.28% | 26.34% | RC-R Part II, item 4.d, 5.d |
| All other assets | $8.8M | $9.2M | 104.83% | 6.02% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $800K | $10.0M | 1250.00% | 6.54% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $2.6M | $1.4M | 54.22% | 0.93% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $800 | NA | 0.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $152.8M | ties to item 31 ($152.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $152.8M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $152.8M | 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 | 22.24% | 22.24% | 23.22% | 16.11% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 21.33% | 21.33% | 22.29% | 15.62% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 20.77% | 20.77% | 21.72% | 15.21% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 20.83% | 20.83% | 21.81% | 14.93% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 20.41% | 20.41% | 21.39% | 14.59% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 20.17% | 20.17% | 21.15% | 14.62% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 19.68% | 19.68% | 20.64% | 14.49% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 19.82% | 19.82% | 20.80% | 14.24% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 19.63% | 19.63% | 20.62% | 14.27% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 19.87% | 19.87% | 20.89% | 14.37% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 20.04% | 20.04% | 21.07% | 14.41% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 20.37% | 20.37% | 21.41% | 14.45% | 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 |
|---|---|---|---|---|---|---|
| Paper City Savings Bank, S.A. (this bank) | Risk-based | 22.24% | 22.24% | 23.22% | 16.11% | |
| Kansas State Bank | $208.4M | CBLR | NA | NA | NA | 9.25% |
| SEI Private Trust Company | $208.5M | Risk-based | 359.17% | 359.17% | 359.17% | 80.40% |
| Farmers & Merchants Bank & Trust | $208.2M | Risk-based | 17.22% | 17.22% | 18.48% | 10.73% |
| Peru Federal Savings Bank | $208.5M | Risk-based | 31.90% | 31.90% | 32.74% | 16.43% |
| Community State Bank | $208.1M | Risk-based | 14.16% | 14.16% | 15.42% | 12.54% |
| Century Bank of Kentucky, Inc. | $208.1M | CBLR | NA | NA | NA | 10.41% |
| Bank Star | $207.9M | Risk-based | 9.91% | 9.91% | 11.18% | 7.26% |
| Esb Bank | $208.9M | CBLR | NA | NA | NA | 9.20% |
| Carroll County Trust Company of Carrollton, Missouri | $207.6M | CBLR | NA | NA | NA | 9.05% |
| Capitol National Bank | $209.3M | CBLR | NA | NA | NA | 16.74% |
| Peer 25th percentile | 14.16% | 14.16% | 15.42% | 9.21% | ||
| Peer median | 17.22% | 17.22% | 18.48% | 10.57% | ||
| Peer 75th percentile | 31.90% | 31.90% | 32.74% | 15.45% | ||
| This bank's percentile | 60 | 60 | 60 | 70 |
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/102874/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.