The Park Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.35% (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: 5.35% (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 12.10% +5.60 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 | $166.0M | 165,981 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.37B | 1,371,241 | RCOAA223 |
| Recomputed ratio | 12.10% | numerator / denominator | |
| Filed ratio | 12.10% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.60 pp | $76.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.10% +4.10 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 | $166.0M | 165,981 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.37B | 1,371,241 | RCOAA223 |
| Recomputed ratio | 12.10% | numerator / denominator | |
| Filed ratio | 12.10% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.10 pp | $56.3M | capital that could be lost first |
Total risk-based capital ratio 13.35% +3.35 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 | $183.0M | 183,031 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.37B | 1,371,241 | RCOAA223 |
| Recomputed ratio | 13.35% | numerator / denominator | |
| Filed ratio | 13.35% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.35 pp | $45.9M | capital that could be lost first |
Tier 1 leverage ratio 10.74% +5.74 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 | $166.0M | 165,981 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.54B | 1,544,777 | RCOAA224 |
| Recomputed ratio | 10.74% | numerator / denominator | |
| Filed ratio | 10.74% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.74 pp | $88.7M | 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 | 51,628 | 51,628 | 51,628 | 51,628 | 51,628 | 51,627 | RCOAP742 |
| Retained earnings | 114,353 | 110,971 | 108,893 | 106,165 | 103,943 | 102,045 | RCOAKW00 |
| Accumulated other comprehensive income | (9,819) | (10,115) | (9,497) | (10,250) | (11,526) | (12,199) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 156,162 | 152,484 | 151,024 | 147,543 | 144,045 | 141,473 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 9,819 | 10,115 | 9,497 | 10,250 | 11,526 | 12,199 | P859 - P840 |
| Common equity Tier 1 capital | 165,981 | 162,599 | 160,521 | 157,793 | 155,571 | 153,672 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 165,981 | 162,599 | 160,521 | 157,793 | 155,571 | 153,672 | RCOA8274 |
| Tier 2 capital | 17,050 | 16,706 | 16,810 | 16,635 | 16,342 | 16,264 | RCOA5311 |
| Allowance includable in Tier 2 capital | 17,050 | 16,706 | 16,810 | 16,635 | 16,342 | 16,264 | RCOA5310 |
| Total capital | 183,031 | 179,305 | 177,331 | 174,428 | 171,913 | 169,936 | RCOA3792 |
| Total risk-weighted assets | 1,371,241 | 1,336,256 | 1,372,748 | 1,330,438 | 1,306,580 | 1,300,147 | RCOAA223 |
| Average total assets for the leverage ratio | 1,544,777 | 1,546,847 | 1,543,483 | 1,510,362 | 1,493,225 | 1,492,184 | 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 | $22.1M | $3.4M | 15.16% | 0.24% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $184.0M | $20.6M | 11.17% | 1.50% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $513K | $103K | 20.00% | 0.01% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $314.5M | $159.0M | 50.57% | 11.60% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $283K | $424K | 150.00% | 0.03% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $3.1M | $4.6M | 150.00% | 0.33% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $988.3M | $985.4M | 99.70% | 71.86% | RC-R Part II, item 4.d, 5.d |
| All other assets | $55.6M | $59.6M | 107.15% | 4.34% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $107.7M | $104.0M | 96.59% | 7.59% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $4.3M | $2.9M | 66.75% | 0.21% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $31.3M | NA | 2.28% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.34B | ties to item 31 ($1.34B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.37B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.37B | 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 | 12.10% | 12.10% | 13.35% | 10.74% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 12.17% | 12.17% | 13.42% | 10.51% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 11.69% | 11.69% | 12.92% | 10.40% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 11.86% | 11.86% | 13.11% | 10.45% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 11.91% | 11.91% | 13.16% | 10.42% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 11.82% | 11.82% | 13.07% | 10.30% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 11.93% | 11.93% | 13.18% | 10.32% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 11.67% | 11.67% | 12.93% | 10.09% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 11.43% | 11.43% | 12.68% | 9.87% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 11.36% | 11.36% | 12.61% | 9.83% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 10.96% | 10.96% | 12.21% | 9.79% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 11.20% | 11.20% | 12.44% | 10.23% | 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 |
|---|---|---|---|---|---|---|
| The Park Bank (this bank) | Risk-based | 12.10% | 12.10% | 13.35% | 10.74% | |
| Security Federal Bank | $1.54B | Risk-based | 19.98% | 19.98% | 21.23% | 10.83% |
| Moody National Bank | $1.54B | CBLR | NA | NA | NA | 15.87% |
| First Bank Midwest | $1.55B | Risk-based | 12.99% | 12.99% | 14.24% | 10.90% |
| Bonvenu Bank, N.A. | $1.55B | Risk-based | 13.50% | 13.50% | 14.66% | 10.04% |
| Greenfield Savings Bank | $1.52B | Risk-based | 14.50% | 14.50% | 15.48% | 10.12% |
| Solera National Bank | $1.55B | CBLR | NA | NA | NA | 8.40% |
| Dieterich Bank | $1.55B | Risk-based | 10.14% | 10.14% | 11.39% | 8.42% |
| Main Street Bank Corp. | $1.55B | Risk-based | 11.63% | 11.63% | 12.80% | 9.25% |
| Quill Bank | $1.56B | Risk-based | 16.51% | 16.51% | 17.79% | 14.42% |
| Peer 25th percentile | 12.31% | 12.31% | 13.52% | 9.25% | ||
| Peer median | 13.50% | 13.50% | 14.66% | 10.12% | ||
| Peer 75th percentile | 15.50% | 15.50% | 16.64% | 10.90% | ||
| This bank's percentile | 29 | 29 | 29 | 56 |
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/403946/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.