Pavillion Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 13.94% (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: 13.94% (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 20.69% +14.19 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 | $12.0M | 12,024 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $58.1M | 58,113 | RCOAA223 |
| Recomputed ratio | 20.69% | numerator / denominator | |
| Filed ratio | 20.69% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +14.19 pp | $8.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 20.69% +12.69 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 | $12.0M | 12,024 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $58.1M | 58,113 | RCOAA223 |
| Recomputed ratio | 20.69% | numerator / denominator | |
| Filed ratio | 20.69% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +12.69 pp | $7.4M | capital that could be lost first |
Total risk-based capital ratio 21.94% +11.94 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 | $12.8M | 12,751 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $58.1M | 58,113 | RCOAA223 |
| Recomputed ratio | 21.94% | numerator / denominator | |
| Filed ratio | 21.94% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +11.94 pp | $6.9M | capital that could be lost first |
Tier 1 leverage ratio 15.54% +10.54 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 | $12.0M | 12,024 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $77.4M | 77,368 | RCOAA224 |
| Recomputed ratio | 15.54% | numerator / denominator | |
| Filed ratio | 15.54% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +10.54 pp | $8.2M | 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 | 5,400 | 5,400 | 5,400 | 5,400 | 5,400 | 5,400 | RCOAP742 |
| Retained earnings | 6,624 | 6,550 | 6,507 | 6,343 | 6,286 | 6,192 | RCOAKW00 |
| Accumulated other comprehensive income | 0 | 0 | 0 | 0 | 0 | 0 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 12,024 | 11,950 | 11,907 | 11,743 | 11,686 | 11,592 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 0 | 0 | 0 | 0 | 0 | 0 | P859 - P840 |
| Common equity Tier 1 capital | 12,024 | 11,950 | 11,907 | 11,743 | 11,686 | 11,592 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 12,024 | 11,950 | 11,907 | 11,743 | 11,686 | 11,592 | RCOA8274 |
| Tier 2 capital | 727 | 699 | 681 | 689 | 650 | 681 | RCOA5311 |
| Allowance includable in Tier 2 capital | 727 | 699 | 681 | 689 | 650 | 681 | RCOA5310 |
| Total capital | 12,751 | 12,649 | 12,588 | 12,432 | 12,336 | 12,273 | RCOA3792 |
| Total risk-weighted assets | 58,113 | 55,800 | 54,356 | 55,062 | 51,892 | 54,448 | RCOAA223 |
| Average total assets for the leverage ratio | 77,368 | 75,559 | 75,772 | 73,181 | 72,236 | 71,018 | 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 | $11.2M | $1.7M | 14.89% | 2.88% | RC-R Part II, item 1 |
| Loans: residential mortgage | $23.1M | $11.6M | 50.26% | 19.98% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $40.1M | $38.4M | 95.89% | 65.96% | RC-R Part II, item 4.d, 5.d |
| All other assets | $4.7M | $4.6M | 98.27% | 7.96% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $2.2M | $1.9M | 84.29% | 3.23% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $400 | 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 | $58.2M | ties to item 31 ($58.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $58.2M | RCONB704 |
| Less: excess allowance for credit losses | $114K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $58.1M | 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 | 20.69% | 20.69% | 21.94% | 15.54% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 21.42% | 21.42% | 22.67% | 15.82% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 21.91% | 21.91% | 23.16% | 15.71% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 21.33% | 21.33% | 22.58% | 16.05% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 22.52% | 22.52% | 23.77% | 16.18% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 21.29% | 21.29% | 22.54% | 16.32% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 22.15% | 22.15% | 23.40% | 16.15% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 23.45% | 23.45% | 24.70% | 16.10% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 22.70% | 22.70% | 23.95% | 16.25% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 20.92% | 20.92% | 22.17% | 15.96% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 20.50% | 20.50% | 21.75% | 15.80% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 21.40% | 21.40% | 22.65% | 14.93% | 20.70% | 20.70% | 21.86% | 12.73% |
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 |
|---|---|---|---|---|---|---|
| Pavillion Bank (this bank) | Risk-based | 20.69% | 20.69% | 21.94% | 15.54% | |
| First State Bank of Olmsted | $78.4M | Risk-based | 19.91% | 19.91% | 20.87% | 12.57% |
| First Tri-County Bank | $78.5M | CBLR | NA | NA | NA | 9.07% |
| First National Bank of South Padre Island | $78.3M | CBLR | NA | NA | NA | 14.22% |
| The First National Bank of Ava | $78.3M | Risk-based | 19.35% | 19.35% | 20.61% | 12.76% |
| The Galion Building and Loan Bank | $78.5M | CBLR | NA | NA | NA | 11.18% |
| Commonwealth National Bank | $78.5M | Risk-based | 28.27% | 28.27% | 29.52% | 13.73% |
| Five Rivers Bank | $78.1M | CBLR | NA | NA | NA | 57.11% |
| Bank of Evergreen | $78.1M | CBLR | NA | NA | NA | 14.25% |
| Amory First Savings and Loan Bank, SSB | $78.7M | CBLR | NA | NA | NA | 13.11% |
| Peer 25th percentile | 19.63% | 19.63% | 20.74% | 12.57% | ||
| Peer median | 19.91% | 19.91% | 20.87% | 13.11% | ||
| Peer 75th percentile | 24.09% | 24.09% | 25.20% | 14.22% | ||
| This bank's percentile | 67 | 67 | 67 | 89 |
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/500658/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.