Rollstone Bank & Trust: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.28% (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: 6.28% (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 13.47% +6.97 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 | $85.9M | 85,892 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $637.7M | 637,674 | RCOAA223 |
| Recomputed ratio | 13.47% | numerator / denominator | |
| Filed ratio | 13.47% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.97 pp | $44.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.47% +5.47 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 | $85.9M | 85,892 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $637.7M | 637,674 | RCOAA223 |
| Recomputed ratio | 13.47% | numerator / denominator | |
| Filed ratio | 13.47% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.47 pp | $34.9M | capital that could be lost first |
Total risk-based capital ratio 14.28% +4.28 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 | $91.1M | 91,072 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $637.7M | 637,674 | RCOAA223 |
| Recomputed ratio | 14.28% | numerator / denominator | |
| Filed ratio | 14.28% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.28 pp | $27.3M | capital that could be lost first |
Tier 1 leverage ratio 10.13% +5.13 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 | $85.9M | 85,892 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $847.6M | 847,614 | RCOAA224 |
| Recomputed ratio | 10.13% | numerator / denominator | |
| Filed ratio | 10.13% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.13 pp | $43.5M | 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 | 1 | 1 | 1 | 1 | 1 | 1 | RCOAP742 |
| Retained earnings | 85,891 | 85,722 | 85,683 | 87,893 | 89,908 | 90,494 | RCOAKW00 |
| Accumulated other comprehensive income | (15,730) | (16,341) | (16,333) | (17,806) | (20,028) | (19,841) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 70,162 | 69,382 | 69,351 | 70,088 | 69,881 | 70,654 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 15,730 | 16,341 | 16,333 | 17,806 | 20,028 | 19,841 | P859 - P840 |
| Common equity Tier 1 capital | 85,892 | 85,723 | 85,684 | 87,894 | 89,909 | 90,495 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 85,892 | 85,723 | 85,684 | 87,894 | 89,909 | 90,495 | RCOA8274 |
| Tier 2 capital | 5,180 | 5,231 | 5,374 | 5,822 | 6,208 | 6,180 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,180 | 5,231 | 5,374 | 5,822 | 6,208 | 6,180 | RCOA5310 |
| Total capital | 91,072 | 90,954 | 91,058 | 93,716 | 96,117 | 96,675 | RCOA3792 |
| Total risk-weighted assets | 637,674 | 646,640 | 659,594 | 664,152 | 700,345 | 699,340 | RCOAA223 |
| Average total assets for the leverage ratio | 847,614 | 860,284 | 909,750 | 944,109 | 946,690 | 941,723 | 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 | $11.8M | $723K | 6.15% | 0.11% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $192.1M | $44.0M | 22.90% | 6.90% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $148.1M | $74.1M | 50.00% | 11.61% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $2.8M | $4.3M | 150.00% | 0.67% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $37K | $56K | 150.00% | 0.01% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $427.6M | $427.6M | 100.00% | 67.06% | RC-R Part II, item 4.d, 5.d |
| All other assets | $59.8M | $54.1M | 90.43% | 8.49% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $31.8M | $31.7M | 99.80% | 4.97% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $730K | $146K | 20.00% | 0.02% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $987K | NA | 0.15% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $636.7M | ties to item 31 ($636.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $637.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $637.7M | 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 | 13.47% | 13.47% | 14.28% | 10.13% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.26% | 13.26% | 14.07% | 9.96% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.99% | 12.99% | 13.81% | 9.42% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.23% | 13.23% | 14.11% | 9.31% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.84% | 12.84% | 13.72% | 9.50% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.94% | 12.94% | 13.82% | 9.61% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.12% | 13.12% | 14.00% | 9.76% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.05% | 13.05% | 13.94% | 9.86% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.15% | 13.15% | 14.07% | 10.05% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.17% | 13.17% | 14.07% | 10.02% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.82% | 12.82% | 13.76% | 9.78% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.88% | 12.88% | 13.81% | 9.98% | 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 |
|---|---|---|---|---|---|---|
| Rollstone Bank & Trust (this bank) | Risk-based | 13.47% | 13.47% | 14.28% | 10.13% | |
| Royal Bank | $816.1M | Risk-based | 15.48% | 15.48% | 16.73% | 10.53% |
| Cumberland Valley National Bank & Trust Company | $816.1M | CBLR | NA | NA | NA | 9.49% |
| PB&T Bank | $815.2M | Risk-based | 12.67% | 12.67% | 13.87% | 10.64% |
| First Option Bank | $817.6M | Risk-based | 15.76% | 15.76% | 16.65% | 8.18% |
| First Freedom Bank | $817.8M | CBLR | NA | NA | NA | 12.46% |
| Wilson & Muir Bank & Trust Company | $818.4M | Risk-based | 13.94% | 13.94% | 14.88% | 9.43% |
| Cibm Bank | $819.7M | Risk-based | 12.29% | 12.29% | 13.54% | 9.91% |
| CNB St. Louis Bank | $812.9M | CBLR | NA | NA | NA | 9.29% |
| FCN Bank, N.A. | $812.5M | Risk-based | 14.01% | 14.01% | 15.18% | 9.92% |
| The First Bank of Greenwich | $812.3M | Risk-based | 11.10% | 11.10% | 12.34% | 9.26% |
| Peer 25th percentile | 12.48% | 12.48% | 13.70% | 9.33% | ||
| Peer median | 13.94% | 13.94% | 14.88% | 9.70% | ||
| Peer 75th percentile | 14.74% | 14.74% | 15.92% | 10.37% | ||
| This bank's percentile | 43 | 43 | 43 | 70 |
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/837608/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.