The Peoples Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 13.00% (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: 13.00% (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 19.74% +13.24 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 | $26.5M | 26,520 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $134.3M | 134,345 | RCOAA223 |
| Recomputed ratio | 19.74% | numerator / denominator | |
| Filed ratio | 19.74% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +13.24 pp | $17.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 19.74% +11.74 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 | $26.5M | 26,520 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $134.3M | 134,345 | RCOAA223 |
| Recomputed ratio | 19.74% | numerator / denominator | |
| Filed ratio | 19.74% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +11.74 pp | $15.8M | capital that could be lost first |
Total risk-based capital ratio 21.00% +11.00 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 | $28.2M | 28,210 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $134.3M | 134,345 | RCOAA223 |
| Recomputed ratio | 21.00% | numerator / denominator | |
| Filed ratio | 21.00% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +11.00 pp | $14.8M | capital that could be lost first |
Tier 1 leverage ratio 13.59% +8.59 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 | $26.5M | 26,520 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $195.1M | 195,122 | RCOAA224 |
| Recomputed ratio | 13.59% | numerator / denominator | |
| Filed ratio | 13.59% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +8.59 pp | $16.8M | 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 | 3,133 | 3,133 | 3,133 | 3,133 | 3,133 | 3,133 | RCOAP742 |
| Retained earnings | 24,517 | 24,677 | 23,859 | 24,526 | 24,091 | 23,838 | RCOAKW00 |
| Accumulated other comprehensive income | 10 | 70 | 123 | 121 | 65 | 79 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 27,660 | 27,880 | 27,115 | 27,780 | 27,289 | 27,050 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (1,140) | (1,249) | (1,351) | (1,399) | (1,392) | (1,455) | P859 - P840 |
| Common equity Tier 1 capital | 26,520 | 26,631 | 25,764 | 26,381 | 25,897 | 25,595 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 26,520 | 26,631 | 25,764 | 26,381 | 25,897 | 25,595 | RCOA8274 |
| Tier 2 capital | 1,690 | 1,697 | 1,674 | 1,687 | 1,712 | 1,642 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,690 | 1,697 | 1,674 | 1,687 | 1,712 | 1,642 | RCOA5310 |
| Total capital | 28,210 | 28,328 | 27,438 | 28,068 | 27,609 | 27,237 | RCOA3792 |
| Total risk-weighted assets | 134,345 | 134,767 | 132,759 | 133,682 | 135,615 | 129,665 | RCOAA223 |
| Average total assets for the leverage ratio | 195,122 | 192,784 | 193,498 | 196,055 | 200,268 | 203,877 | 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 | $8.2M | $199K | 2.42% | 0.15% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $11.5M | $2.2M | 18.95% | 1.61% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $12.5M | $2.5M | 20.00% | 1.85% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $80.7M | $43.1M | 53.40% | 31.87% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $2.0M | $3.0M | 150.00% | 2.24% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $69.2M | $69.2M | 100.00% | 51.16% | RC-R Part II, item 4.d, 5.d |
| All other assets | $11.9M | $10.4M | 87.23% | 7.69% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $3.4M | $3.4M | 98.31% | 2.48% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.3M | NA | 0.95% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $133.9M | ties to item 31 ($133.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $135.2M | RCONB704 |
| Less: excess allowance for credit losses | $870K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $134.3M | 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 | 19.74% | 19.74% | 21.00% | 13.59% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 19.76% | 19.76% | 21.02% | 13.81% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 19.41% | 19.41% | 20.67% | 13.31% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 19.73% | 19.73% | 21.00% | 13.46% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 19.10% | 19.10% | 20.36% | 12.93% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 19.74% | 19.74% | 21.01% | 12.55% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 18.98% | 18.98% | 20.25% | 12.17% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 18.09% | 18.09% | 19.35% | 11.51% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 17.79% | 17.79% | 19.05% | 11.48% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 17.15% | 17.15% | 18.42% | 11.35% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 16.13% | 16.13% | 17.40% | 10.78% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.31% | 15.31% | 16.57% | 10.38% | 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 |
|---|---|---|---|---|---|---|
| The Peoples Bank (this bank) | Risk-based | 19.74% | 19.74% | 21.00% | 13.59% | |
| New Market Bank | $196.0M | Risk-based | 10.10% | 13.07% | 14.25% | 9.11% |
| Farmers State Bank | $196.0M | CBLR | NA | NA | NA | 9.39% |
| The Frederick Community Bank | $196.1M | Risk-based | 19.01% | 19.01% | 19.97% | 10.44% |
| Adrian Bank | $195.6M | CBLR | NA | NA | NA | 12.56% |
| Integro Bank | $195.6M | CBLR | NA | NA | NA | 9.93% |
| The First National Bank of Waverly | $196.2M | Risk-based | 21.78% | 21.78% | 22.73% | 9.22% |
| Mount Vernon Bank and Trust Company | $195.5M | CBLR | NA | NA | NA | 13.03% |
| Oklahoma Capital Bank | $196.3M | CBLR | NA | NA | NA | 10.39% |
| Vanguard National Trust Company, N.A. | $196.6M | Risk-based | 146.81% | 146.85% | 146.85% | 47.63% |
| The Seiling State Bank | $195.0M | Risk-based | 13.74% | 13.74% | 15.00% | 10.54% |
| Peer 25th percentile | 13.74% | 13.74% | 15.00% | 9.53% | ||
| Peer median | 19.01% | 19.01% | 19.97% | 10.42% | ||
| Peer 75th percentile | 21.78% | 21.78% | 22.73% | 12.06% | ||
| This bank's percentile | 60 | 60 | 60 | 90 |
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/712648/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.