Quill Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.79% (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: 9.79% (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 16.51% +10.01 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 | $219.5M | 219,466 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.33B | 1,329,278 | RCOAA223 |
| Recomputed ratio | 16.51% | numerator / denominator | |
| Filed ratio | 16.51% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.01 pp | $133.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.51% +8.51 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 | $219.5M | 219,466 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.33B | 1,329,278 | RCOAA223 |
| Recomputed ratio | 16.51% | numerator / denominator | |
| Filed ratio | 16.51% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.51 pp | $113.1M | capital that could be lost first |
Total risk-based capital ratio 17.79% +7.79 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 | $236.5M | 236,490 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.33B | 1,329,278 | RCOAA223 |
| Recomputed ratio | 17.79% | numerator / denominator | |
| Filed ratio | 17.79% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.79 pp | $103.6M | capital that could be lost first |
Tier 1 leverage ratio 14.42% +9.42 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 | $219.5M | 219,466 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.52B | 1,521,506 | RCOAA224 |
| Recomputed ratio | 14.42% | numerator / denominator | |
| Filed ratio | 14.42% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +9.42 pp | $143.4M | 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 | 35,290 | 35,290 | 35,290 | 35,290 | 35,290 | 35,290 | RCOAP742 |
| Retained earnings | 185,016 | 164,169 | 168,433 | 150,254 | 130,758 | 117,698 | RCOAKW00 |
| Accumulated other comprehensive income | (264) | (89) | 646 | 985 | 215 | 497 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 220,042 | 199,370 | 204,369 | 186,529 | 166,263 | 153,485 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (576) | (751) | (1,707) | (2,010) | (1,240) | (1,522) | P859 - P840 |
| Common equity Tier 1 capital | 219,466 | 198,619 | 202,662 | 184,519 | 165,023 | 151,963 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 219,466 | 198,619 | 202,662 | 184,519 | 165,023 | 151,963 | RCOA8274 |
| Tier 2 capital | 17,024 | 15,854 | 15,048 | 14,091 | 12,841 | 12,096 | RCOA5311 |
| Allowance includable in Tier 2 capital | 17,024 | 15,854 | 15,048 | 14,091 | 12,841 | 12,096 | RCOA5310 |
| Total capital | 236,490 | 214,473 | 217,710 | 198,610 | 177,864 | 164,059 | RCOA3792 |
| Total risk-weighted assets | 1,329,278 | 1,235,159 | 1,171,969 | 1,099,336 | 1,004,093 | 949,302 | RCOAA223 |
| Average total assets for the leverage ratio | 1,521,506 | 1,427,156 | 1,349,580 | 1,242,234 | 1,122,408 | 1,092,192 | 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 | $190.1M | $3.1M | 1.64% | 0.23% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $60.5M | $12.1M | 20.00% | 0.89% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $150.3M | $69.9M | 46.50% | 5.13% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $6.7M | $9.9M | 150.00% | 0.73% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $27.8M | $41.7M | 150.00% | 3.06% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.08B | $1.04B | 96.68% | 76.57% | RC-R Part II, item 4.d, 5.d |
| All other assets | $90.1M | $92.6M | 102.76% | 6.80% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $88.4M | $88.4M | 100.00% | 6.49% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $1.5M | $1.5M | 100.00% | 0.11% | RC-R Part II, item 20, 21 |
| 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 | $1.36B | ties to item 31 ($1.36B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.36B | RCONB704 |
| Less: excess allowance for credit losses | $32.7M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.33B | 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 | 16.51% | 16.51% | 17.79% | 14.42% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 16.08% | 16.08% | 17.36% | 13.92% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 17.29% | 17.29% | 18.58% | 15.02% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 16.78% | 16.78% | 18.07% | 14.85% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 16.43% | 16.43% | 17.71% | 14.70% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 16.01% | 16.01% | 17.28% | 13.91% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 16.88% | 16.88% | 18.15% | 14.76% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 16.81% | 16.81% | 18.08% | 15.07% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 16.45% | 16.45% | 17.72% | 14.70% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 15.36% | 15.36% | 16.62% | 13.99% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 15.59% | 15.59% | 16.86% | 14.72% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 15.72% | 15.72% | 16.98% | 14.80% | 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 |
|---|---|---|---|---|---|---|
| Quill Bank (this bank) | Risk-based | 16.51% | 16.51% | 17.79% | 14.42% | |
| The Citizens Bank of Philadelphia | $1.56B | Risk-based | 12.38% | 12.38% | 13.36% | 9.11% |
| Main Street Bank Corp. | $1.55B | Risk-based | 11.63% | 11.63% | 12.80% | 9.25% |
| Dieterich Bank | $1.55B | Risk-based | 10.14% | 10.14% | 11.39% | 8.42% |
| Solera National Bank | $1.55B | CBLR | NA | NA | NA | 8.40% |
| Bonvenu Bank, N.A. | $1.55B | Risk-based | 13.50% | 13.50% | 14.66% | 10.04% |
| Union Bank | $1.56B | Risk-based | 12.81% | 12.81% | 13.73% | 7.82% |
| Providence Bank & Trust | $1.56B | CBLR | NA | NA | NA | 11.50% |
| First State Bank | $1.56B | Risk-based | 14.42% | 14.42% | 15.68% | 10.93% |
| City First Bank, N.A. | $1.56B | CBLR | NA | NA | NA | 13.20% |
| Peer 25th percentile | 11.82% | 11.82% | 12.94% | 8.42% | ||
| Peer median | 12.60% | 12.60% | 13.54% | 9.25% | ||
| Peer 75th percentile | 13.33% | 13.33% | 14.43% | 10.93% | ||
| This bank's percentile | 100 | 100 | 100 | 100 |
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/2068107/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.