Pointbank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.35% (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: 8.35% (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 15.10% +8.60 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 | $104.9M | 104,938 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $694.9M | 694,899 | RCOAA223 |
| Recomputed ratio | 15.10% | numerator / denominator | |
| Filed ratio | 15.10% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.60 pp | $59.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.10% +7.10 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 | $104.9M | 104,938 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $694.9M | 694,899 | RCOAA223 |
| Recomputed ratio | 15.10% | numerator / denominator | |
| Filed ratio | 15.10% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.10 pp | $49.3M | capital that could be lost first |
Total risk-based capital ratio 16.35% +6.35 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 | $113.6M | 113,641 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $694.9M | 694,899 | RCOAA223 |
| Recomputed ratio | 16.35% | numerator / denominator | |
| Filed ratio | 16.35% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.35 pp | $44.2M | capital that could be lost first |
Tier 1 leverage ratio 8.99% +3.99 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 | $104.9M | 104,938 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.17B | 1,167,095 | RCOAA224 |
| Recomputed ratio | 8.99% | numerator / denominator | |
| Filed ratio | 8.99% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.99 pp | $46.6M | 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 | 22,865 | 22,865 | 22,865 | 22,865 | 22,865 | 22,865 | RCOAP742 |
| Retained earnings | 82,073 | 80,952 | 80,368 | 78,687 | 79,251 | 78,815 | RCOAKW00 |
| Accumulated other comprehensive income | (22,436) | (19,476) | (20,057) | (22,137) | (34,377) | (31,879) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 82,502 | 84,341 | 83,176 | 79,415 | 67,739 | 69,801 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 22,436 | 19,476 | 20,057 | 22,137 | 34,377 | 31,879 | P859 - P840 |
| Common equity Tier 1 capital | 104,938 | 103,817 | 103,233 | 101,552 | 102,116 | 101,680 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 104,938 | 103,817 | 103,233 | 101,552 | 102,116 | 101,680 | RCOA8274 |
| Tier 2 capital | 8,703 | 8,356 | 8,335 | 8,336 | 8,244 | 8,115 | RCOA5311 |
| Allowance includable in Tier 2 capital | 8,703 | 8,356 | 8,335 | 8,336 | 8,244 | 8,115 | RCOA5310 |
| Total capital | 113,641 | 112,173 | 111,568 | 109,888 | 110,360 | 109,795 | RCOA3792 |
| Total risk-weighted assets | 694,899 | 666,831 | 665,966 | 666,181 | 658,813 | 648,405 | RCOAA223 |
| Average total assets for the leverage ratio | 1,167,095 | 1,132,035 | 1,104,467 | 1,091,692 | 1,068,684 | 1,059,145 | 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 | $29.4M | $2.7M | 9.24% | 0.39% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $547.9M | $116.7M | 21.30% | 16.76% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $122.7M | $62.7M | 51.13% | 9.01% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $15.6M | $23.3M | 150.00% | 3.35% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $10.1M | $10.1M | 100.00% | 1.45% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $443.8M | $442.3M | 99.67% | 63.53% | RC-R Part II, item 4.d, 5.d |
| All other assets | $23.9M | $12.9M | 53.85% | 1.85% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $25.5M | $25.5M | 100.00% | 3.67% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $500 | 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 | $696.3M | ties to item 31 ($696.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $696.3M | RCONB704 |
| Less: excess allowance for credit losses | $1.4M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $694.9M | 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 | 15.10% | 15.10% | 16.35% | 8.99% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 15.57% | 15.57% | 16.82% | 9.17% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 15.50% | 15.50% | 16.75% | 9.35% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 15.24% | 15.24% | 16.50% | 9.30% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 15.50% | 15.50% | 16.75% | 9.56% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 15.68% | 15.68% | 16.93% | 9.60% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 15.57% | 15.57% | 16.81% | 9.48% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 15.20% | 15.20% | 16.43% | 9.33% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 14.63% | 14.63% | 15.84% | 8.86% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 14.57% | 14.57% | 15.78% | 8.69% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 13.68% | 13.68% | 14.89% | 8.41% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 13.73% | 13.73% | 14.98% | 8.11% | 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 |
|---|---|---|---|---|---|---|
| Pointbank (this bank) | Risk-based | 15.10% | 15.10% | 16.35% | 8.99% | |
| Northstar Bank | $1.16B | CBLR | NA | NA | NA | 9.11% |
| Katahdin Trust Company | $1.16B | Risk-based | 12.71% | 12.71% | 13.79% | 10.00% |
| First National Bank & Trust Company of Newtown | $1.17B | Risk-based | 27.50% | 27.50% | 28.26% | 12.95% |
| Citizens Bank | $1.17B | CBLR | NA | NA | NA | 13.64% |
| The Honesdale National Bank | $1.17B | CBLR | NA | NA | NA | 13.74% |
| Edmonton State Bank | $1.15B | CBLR | NA | NA | NA | 11.47% |
| The North Side Bank and Trust Company | $1.17B | Risk-based | 12.85% | 12.85% | 13.73% | 11.16% |
| Community National Bank | $1.17B | Risk-based | 14.79% | 14.79% | 16.05% | 10.63% |
| Peer 25th percentile | 12.82% | 12.82% | 13.77% | 10.47% | ||
| Peer median | 13.82% | 13.82% | 14.92% | 11.32% | ||
| Peer 75th percentile | 17.97% | 17.97% | 19.10% | 13.12% | ||
| This bank's percentile | 75 | 75 | 75 | 0 |
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/844567/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.