Premier Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.40% (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: 5.40% (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 12.40% +5.90 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 | $32.1M | 32,145 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $259.3M | 259,301 | RCOAA223 |
| Recomputed ratio | 12.40% | numerator / denominator | |
| Filed ratio | 12.40% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.90 pp | $15.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.40% +4.40 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 | $32.1M | 32,145 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $259.3M | 259,301 | RCOAA223 |
| Recomputed ratio | 12.40% | numerator / denominator | |
| Filed ratio | 12.40% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.40 pp | $11.4M | capital that could be lost first |
Total risk-based capital ratio 13.40% +3.40 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 | $34.7M | 34,746 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $259.3M | 259,301 | RCOAA223 |
| Recomputed ratio | 13.40% | numerator / denominator | |
| Filed ratio | 13.40% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.40 pp | $8.8M | capital that could be lost first |
Tier 1 leverage ratio 8.90% +3.90 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 | $32.1M | 32,145 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $361.4M | 361,366 | RCOAA224 |
| Recomputed ratio | 8.90% | numerator / denominator | |
| Filed ratio | 8.90% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.90 pp | $14.1M | 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 | 21,546 | 21,527 | 21,508 | 21,489 | 21,470 | 21,451 | RCOAP742 |
| Retained earnings | 10,599 | 11,630 | 11,871 | 11,345 | 10,943 | 10,875 | RCOAKW00 |
| Accumulated other comprehensive income | (3,399) | (3,633) | (3,825) | (4,076) | (4,417) | (4,701) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 28,746 | 29,524 | 29,554 | 28,758 | 27,996 | 27,625 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,399 | 3,633 | 3,825 | 4,076 | 4,417 | 4,701 | P859 - P840 |
| Common equity Tier 1 capital | 32,145 | 33,157 | 33,379 | 32,834 | 32,413 | 32,326 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 32,145 | 33,157 | 33,379 | 32,834 | 32,413 | 32,326 | RCOA8274 |
| Tier 2 capital | 2,601 | 2,701 | 2,701 | 2,701 | 2,701 | 2,680 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,601 | 2,701 | 2,701 | 2,701 | 2,701 | 2,680 | RCOA5310 |
| Total capital | 34,746 | 35,858 | 36,080 | 35,535 | 35,114 | 35,006 | RCOA3792 |
| Total risk-weighted assets | 259,301 | 251,728 | 254,544 | 254,244 | 258,602 | 261,405 | RCOAA223 |
| Average total assets for the leverage ratio | 361,366 | 362,338 | 349,892 | 339,628 | 346,094 | 366,532 | 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 | $28.6M | $749K | 2.62% | 0.29% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $57.7M | $11.4M | 19.84% | 4.42% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $102K | $20K | 20.00% | 0.01% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $76.4M | $38.2M | 50.00% | 14.73% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $356K | $534K | 150.00% | 0.21% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $174K | $261K | 150.00% | 0.10% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $194.1M | $194.1M | 100.00% | 74.84% | RC-R Part II, item 4.d, 5.d |
| All other assets | $6.4M | $5.0M | 78.71% | 1.93% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $85K | $1.1M | 1250.00% | 0.41% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $8.0M | $8.0M | 100.00% | 3.07% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $600 | 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 | $259.3M | ties to item 31 ($259.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $259.3M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $259.3M | 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 | 12.40% | 12.40% | 13.40% | 8.90% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.17% | 13.17% | 14.24% | 9.15% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.11% | 13.11% | 14.17% | 9.54% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.91% | 12.91% | 13.98% | 9.67% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.53% | 12.53% | 13.58% | 9.37% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.37% | 12.37% | 13.39% | 8.82% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.25% | 12.25% | 13.30% | 8.78% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 11.97% | 11.97% | 13.00% | 8.85% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 11.89% | 11.89% | 12.91% | 8.62% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.88% | 11.88% | 12.91% | 8.54% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.59% | 11.59% | 12.61% | 8.52% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.57% | 11.57% | 12.58% | 8.53% | 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 |
|---|---|---|---|---|---|---|
| Premier Bank (this bank) | Risk-based | 12.40% | 12.40% | 13.40% | 8.90% | |
| The First National Bank of Gordon | $357.5M | Risk-based | 36.48% | 36.48% | 37.74% | 14.09% |
| Community Bank, Lexington, Tennessee | $357.5M | Risk-based | 13.18% | 13.18% | 14.19% | 10.64% |
| Commercial Bank & Trust of PA | $357.5M | Risk-based | 26.28% | 26.28% | 26.62% | 14.74% |
| Citizens Bank | $357.4M | Risk-based | 15.12% | 15.12% | 16.37% | 13.10% |
| The First National Bank of Mount Dora | $358.0M | CBLR | NA | NA | NA | 12.31% |
| Murphy Bank | $357.2M | CBLR | NA | NA | NA | 14.89% |
| Flint Community Bank | $357.1M | Risk-based | 12.72% | 12.72% | 13.97% | 9.06% |
| Rivers Edge Bank | $357.1M | Risk-based | 10.33% | 10.33% | 11.58% | 8.30% |
| State Street Bank and Trust Company | $357.1M | Risk-based | 12.01% | 12.01% | 13.18% | 9.99% |
| Teutopolis State Bank | $358.5M | CBLR | NA | NA | NA | 14.72% |
| Peer 25th percentile | 12.36% | 12.36% | 13.57% | 10.15% | ||
| Peer median | 13.18% | 13.18% | 14.19% | 12.70% | ||
| Peer 75th percentile | 20.70% | 20.70% | 21.50% | 14.56% | ||
| This bank's percentile | 29 | 29 | 29 | 10 |
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/2687133/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.