Partners Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.96% (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: 8.96% (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 15.70% +9.20 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 | $56.2M | 56,197 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $357.9M | 357,908 | RCOAA223 |
| Recomputed ratio | 15.70% | numerator / denominator | |
| Filed ratio | 15.70% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.20 pp | $32.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.70% +7.70 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 | $56.2M | 56,197 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $357.9M | 357,908 | RCOAA223 |
| Recomputed ratio | 15.70% | numerator / denominator | |
| Filed ratio | 15.70% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.70 pp | $27.6M | capital that could be lost first |
Total risk-based capital ratio 16.96% +6.96 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 | $60.7M | 60,699 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $357.9M | 357,908 | RCOAA223 |
| Recomputed ratio | 16.96% | numerator / denominator | |
| Filed ratio | 16.96% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.96 pp | $24.9M | capital that could be lost first |
Tier 1 leverage ratio 13.73% +8.73 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 | $56.2M | 56,197 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $409.3M | 409,329 | RCOAA224 |
| Recomputed ratio | 13.73% | numerator / denominator | |
| Filed ratio | 13.73% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +8.73 pp | $35.7M | 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 | 12,701 | 12,679 | 12,658 | 12,645 | 12,631 | 12,616 | RCOAP742 |
| Retained earnings | 43,496 | 42,672 | 41,880 | 40,970 | 40,048 | 39,169 | RCOAKW00 |
| Accumulated other comprehensive income | (941) | (870) | (654) | (759) | (913) | (1,038) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 55,256 | 54,481 | 53,884 | 52,856 | 51,766 | 50,747 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 941 | 870 | 654 | 759 | 913 | 1,038 | P859 - P840 |
| Common equity Tier 1 capital | 56,197 | 55,351 | 54,538 | 53,615 | 52,679 | 51,785 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 56,197 | 55,351 | 54,538 | 53,615 | 52,679 | 51,785 | RCOA8274 |
| Tier 2 capital | 4,502 | NA | NA | NA | 4,656 | 4,489 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,502 | NA | NA | NA | 4,656 | 4,489 | RCOA5310 |
| Total capital | 60,699 | NA | NA | NA | 57,335 | 56,274 | RCOA3792 |
| Total risk-weighted assets | 357,908 | NA | NA | NA | 370,302 | 357,010 | RCOAA223 |
| Average total assets for the leverage ratio | 409,329 | 404,761 | 420,434 | 441,268 | 430,596 | 423,081 | 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 | $12.8M | $612K | 4.78% | 0.17% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $30.0M | $5.8M | 19.47% | 1.62% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $60.3M | $32.2M | 53.37% | 8.93% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $795K | $1.2M | 150.00% | 0.33% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $3.2M | $4.8M | 150.00% | 1.32% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $305.0M | $292.4M | 95.88% | 81.17% | RC-R Part II, item 4.d, 5.d |
| All other assets | $10.5M | $10.0M | 95.13% | 2.79% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $14.4M | $12.7M | 88.01% | 3.52% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $538K | NA | 0.15% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $359.7M | ties to item 31 ($359.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $360.2M | RCONB704 |
| Less: excess allowance for credit losses | $2.3M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $357.9M | 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 | 15.70% | 15.70% | 16.96% | 13.73% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 13.68% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 12.97% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 12.15% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.23% | 14.23% | 15.48% | 12.23% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.51% | 14.51% | 15.76% | 12.24% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.08% | 14.08% | 15.33% | 11.83% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.32% | 13.32% | 14.58% | 11.51% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.17% | 13.17% | 14.42% | 11.87% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.96% | 13.96% | 15.22% | 11.61% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.37% | 11.37% | 12.62% | 10.15% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.79% | 11.79% | 13.04% | 11.08% | 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 |
|---|---|---|---|---|---|---|
| Partners Bank (this bank) | Risk-based | 15.70% | 15.70% | 16.96% | 13.73% | |
| The Bank of Landisburg | $417.1M | CBLR | NA | NA | NA | 16.97% |
| Touchmark National Bank | $416.9M | Risk-based | 44.24% | 44.24% | 45.50% | 13.11% |
| Ma Bank | $417.3M | CBLR | NA | NA | NA | 9.54% |
| Dakota Heritage Bank | $416.8M | CBLR | NA | NA | NA | 9.83% |
| Chelsea State Bank | $416.5M | Risk-based | 19.50% | 19.50% | 20.76% | 12.76% |
| Heritage Bank & Trust | $417.8M | Risk-based | 10.24% | 10.24% | 11.50% | 8.48% |
| Farmers State Bank of Calhan | $416.4M | Risk-based | 16.58% | 16.58% | 17.25% | 9.21% |
| Dakota Western Bank | $416.2M | Risk-based | 14.03% | 14.03% | 15.28% | 11.57% |
| LSB Community Bank | $418.1M | Risk-based | 34.73% | 34.73% | 35.99% | 14.97% |
| Bank of Zachary | $416.0M | Risk-based | 18.40% | 18.40% | 19.39% | 11.92% |
| Peer 25th percentile | 15.30% | 15.30% | 16.26% | 9.61% | ||
| Peer median | 18.40% | 18.40% | 19.39% | 11.75% | ||
| Peer 75th percentile | 27.12% | 27.12% | 28.37% | 13.02% | ||
| This bank's percentile | 29 | 29 | 29 | 80 |
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/335346/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.