Partners Bank of New England: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.80% (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: 7.80% (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 14.68% +8.18 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 | $120.5M | 120,483 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $820.9M | 820,857 | RCOAA223 |
| Recomputed ratio | 14.68% | numerator / denominator | |
| Filed ratio | 14.68% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.18 pp | $67.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.68% +6.68 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 | $120.5M | 120,483 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $820.9M | 820,857 | RCOAA223 |
| Recomputed ratio | 14.68% | numerator / denominator | |
| Filed ratio | 14.68% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.68 pp | $54.8M | capital that could be lost first |
Total risk-based capital ratio 15.80% +5.80 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 | $129.7M | 129,665 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $820.9M | 820,857 | RCOAA223 |
| Recomputed ratio | 15.80% | numerator / denominator | |
| Filed ratio | 15.80% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.80 pp | $47.6M | capital that could be lost first |
Tier 1 leverage ratio 10.99% +5.99 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 | $120.5M | 120,483 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.10B | 1,096,150 | RCOAA224 |
| Recomputed ratio | 10.99% | numerator / denominator | |
| Filed ratio | 10.99% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.99 pp | $65.7M | 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 | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP742 |
| Retained earnings | 120,483 | 115,399 | 112,882 | 110,222 | 107,415 | 105,068 | RCOAKW00 |
| Accumulated other comprehensive income | (8,012) | (8,230) | (7,753) | (8,267) | (10,394) | (10,016) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 112,471 | 107,169 | 105,129 | 101,955 | 97,021 | 95,052 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 8,012 | 8,233 | 7,753 | 8,267 | 10,394 | 10,016 | P859 - P840 |
| Common equity Tier 1 capital | 120,483 | 115,402 | 112,882 | 110,222 | 107,415 | 105,068 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 120,483 | 115,402 | 112,882 | 110,222 | 107,415 | 105,068 | RCOA8274 |
| Tier 2 capital | 9,182 | 8,965 | 8,750 | 8,671 | 8,552 | 8,444 | RCOA5311 |
| Allowance includable in Tier 2 capital | 9,182 | 8,965 | 8,750 | 8,671 | 8,552 | 8,444 | RCOA5310 |
| Total capital | 129,665 | 124,367 | 121,632 | 118,893 | 115,967 | 113,512 | RCOA3792 |
| Total risk-weighted assets | 820,857 | 787,285 | 776,362 | 778,056 | 782,666 | 768,232 | RCOAA223 |
| Average total assets for the leverage ratio | 1,096,150 | 1,083,012 | 1,064,475 | 1,076,759 | 1,085,359 | 1,076,231 | 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 | $20.5M | $384K | 1.88% | 0.05% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $139.4M | $60.7M | 43.53% | 7.39% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $521.0M | $305.2M | 58.57% | 37.18% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $10.7M | $16.0M | 150.00% | 1.95% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $67K | $100K | 150.00% | 0.01% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $362.6M | $362.4M | 99.94% | 44.15% | RC-R Part II, item 4.d, 5.d |
| All other assets | $44.4M | $40.9M | 92.08% | 4.98% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $212K | $2.6M | 1250.00% | 0.32% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $21.0M | $21.0M | 100.00% | 2.56% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $453K | $453K | 100.00% | 0.06% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $11.1M | NA | 1.35% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $809.7M | does not tie to item 31 ($810.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $820.9M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $820.9M | 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 | 14.68% | 14.68% | 15.80% | 10.99% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 14.66% | 14.66% | 15.80% | 10.66% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 14.54% | 14.54% | 15.67% | 10.60% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 14.17% | 14.17% | 15.28% | 10.24% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 13.72% | 13.72% | 14.82% | 9.90% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 13.68% | 13.68% | 14.78% | 9.76% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 13.74% | 13.74% | 14.90% | 9.72% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 13.02% | 13.02% | 14.16% | 9.57% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 13.08% | 13.08% | 14.23% | 9.42% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 12.73% | 12.73% | 13.96% | 9.29% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.45% | 12.45% | 13.66% | 9.11% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 12.32% | 12.32% | 13.57% | 8.88% | 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 |
|---|---|---|---|---|---|---|
| Partners Bank of New England (this bank) | Risk-based | 14.68% | 14.68% | 15.80% | 10.99% | |
| First Bank of Berne | $1.09B | Risk-based | 12.23% | 12.23% | 13.44% | 9.92% |
| Winchester Savings Bank | $1.09B | CBLR | NA | NA | NA | 9.63% |
| Prime Alliance Bank | $1.09B | Risk-based | 12.73% | 12.73% | 14.00% | 11.53% |
| Auburnbank | $1.09B | Risk-based | 16.26% | 16.26% | 17.24% | 10.65% |
| Amerasia Bank | $1.08B | Risk-based | 18.40% | 18.40% | 19.27% | 15.12% |
| First Resource Bank | $1.08B | Risk-based | 11.62% | 11.62% | 12.77% | 8.34% |
| Generations Bank | $1.09B | Risk-based | 11.71% | 11.71% | 12.42% | 11.51% |
| Mountainone Bank | $1.08B | Risk-based | 16.76% | 16.76% | 17.80% | 14.75% |
| First Command Bank | $1.08B | Risk-based | 18.08% | 18.08% | 19.08% | 10.20% |
| The Converse County Bank | $1.09B | Risk-based | 27.51% | 27.51% | 28.45% | 9.57% |
| Peer 25th percentile | 12.23% | 12.23% | 13.44% | 9.70% | ||
| Peer median | 16.26% | 16.26% | 17.24% | 10.43% | ||
| Peer 75th percentile | 18.08% | 18.08% | 19.08% | 11.53% | ||
| This bank's percentile | 44 | 44 | 44 | 60 |
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/111205/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.