Prime Security Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 3.57% (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: 3.57% (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 10.86% +4.36 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 | $12.8M | 12,823 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $118.1M | 118,122 | RCOAA223 |
| Recomputed ratio | 10.86% | numerator / denominator | |
| Filed ratio | 10.86% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.36 pp | $5.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 10.86% +2.86 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 | $12.8M | 12,823 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $118.1M | 118,122 | RCOAA223 |
| Recomputed ratio | 10.86% | numerator / denominator | |
| Filed ratio | 10.86% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +2.86 pp | $3.4M | capital that could be lost first |
Total risk-based capital ratio 11.57% +1.57 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 | $13.7M | 13,663 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $118.1M | 118,122 | RCOAA223 |
| Recomputed ratio | 11.57% | numerator / denominator | |
| Filed ratio | 11.57% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +1.57 pp | $1.9M | capital that could be lost first |
Tier 1 leverage ratio 8.71% +3.71 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 | $12.8M | 12,823 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $147.2M | 147,195 | RCOAA224 |
| Recomputed ratio | 8.71% | numerator / denominator | |
| Filed ratio | 8.71% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.71 pp | $5.5M | 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 | 12,020 | 12,020 | 12,020 | 11,520 | 11,520 | 10,520 | RCOAP742 |
| Retained earnings | 813 | 1,099 | 733 | 1,155 | 1,087 | 1,010 | RCOAKW00 |
| Accumulated other comprehensive income | (77) | (92) | (91) | (105) | (134) | (149) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 12,756 | 13,027 | 12,662 | 12,570 | 12,473 | 11,381 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 67 | 72 | 61 | 65 | 84 | 89 | P859 - P840 |
| Common equity Tier 1 capital | 12,823 | 13,099 | 12,723 | 12,635 | 12,557 | 11,470 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 12,823 | 13,099 | 12,723 | 12,635 | 12,557 | 11,470 | RCOA8274 |
| Tier 2 capital | 840 | 840 | 1,070 | 1,070 | 1,070 | 1,069 | RCOA5311 |
| Allowance includable in Tier 2 capital | 840 | 840 | 1,070 | 1,070 | 1,070 | 1,069 | RCOA5310 |
| Total capital | 13,663 | 13,939 | 13,793 | 13,705 | 13,627 | 12,539 | RCOA3792 |
| Total risk-weighted assets | 118,122 | 113,356 | 111,948 | 110,163 | 109,334 | 108,571 | RCOAA223 |
| Average total assets for the leverage ratio | 147,195 | 141,987 | 141,813 | 143,106 | 142,633 | 132,516 | 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 | $13.1M | $152K | 1.16% | 0.13% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $3.3M | $225K | 6.80% | 0.19% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $37.6M | $18.8M | 50.00% | 15.92% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $96.7M | $94.6M | 97.83% | 80.11% | RC-R Part II, item 4.d, 5.d |
| All other assets | $4.6M | $4.3M | 92.76% | 3.63% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $28K | $28K | 100.00% | 0.02% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $100 | 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 | $118.1M | ties to item 31 ($118.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $118.1M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $118.1M | 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 | 10.86% | 10.86% | 11.57% | 8.71% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.56% | 11.56% | 12.30% | 9.23% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 11.37% | 11.37% | 12.32% | 8.97% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.47% | 11.47% | 12.44% | 8.83% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.48% | 11.48% | 12.46% | 8.80% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 10.56% | 10.56% | 11.55% | 8.66% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 10.56% | 10.56% | 11.56% | 8.30% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 10.82% | 10.82% | 11.81% | 8.02% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 10.36% | 10.36% | 11.29% | 7.98% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 10.13% | 10.13% | 11.01% | 8.26% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 10.06% | 10.06% | 10.84% | 8.23% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 10.17% | 10.17% | 10.96% | 8.15% | 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 |
|---|---|---|---|---|---|---|
| Prime Security Bank (this bank) | Risk-based | 10.86% | 10.86% | 11.57% | 8.71% | |
| The Bank of Protection | $154.4M | CBLR | NA | NA | NA | 11.81% |
| Fowler State Bank | $154.5M | CBLR | NA | NA | NA | 13.23% |
| Spratt Savings Bank | $154.4M | CBLR | NA | NA | NA | 20.38% |
| The First State Bank | $154.6M | CBLR | NA | NA | NA | 16.34% |
| State Bank of Fairmont | $154.2M | Risk-based | 15.54% | 15.54% | 16.80% | 10.40% |
| Waldo State Bank | $154.2M | CBLR | NA | NA | NA | 10.28% |
| Canton Co-Operative Bank | $154.8M | Risk-based | 22.29% | 22.29% | 22.96% | 15.25% |
| Heartland State Bank | $154.0M | CBLR | NA | NA | NA | 9.93% |
| The Citizens National Bank of Woodsfield | $153.9M | Risk-based | 23.30% | 23.30% | 23.98% | 8.88% |
| Peer 25th percentile | 18.92% | 18.92% | 19.88% | 10.28% | ||
| Peer median | 22.29% | 22.29% | 22.96% | 11.81% | ||
| Peer 75th percentile | 22.80% | 22.80% | 23.47% | 15.25% | ||
| This bank's percentile | 0 | 0 | 0 | 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/909756/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.