Salem Co-Operative Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.90% (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: 10.90% (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 18.04% +11.54 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 | $68.4M | 68,416 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $379.2M | 379,233 | RCOAA223 |
| Recomputed ratio | 18.04% | numerator / denominator | |
| Filed ratio | 18.04% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.54 pp | $43.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 18.04% +10.04 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 | $68.4M | 68,416 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $379.2M | 379,233 | RCOAA223 |
| Recomputed ratio | 18.04% | numerator / denominator | |
| Filed ratio | 18.04% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +10.04 pp | $38.1M | capital that could be lost first |
Total risk-based capital ratio 18.90% +8.90 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 | $71.7M | 71,674 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $379.2M | 379,233 | RCOAA223 |
| Recomputed ratio | 18.90% | numerator / denominator | |
| Filed ratio | 18.90% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.90 pp | $33.8M | capital that could be lost first |
Tier 1 leverage ratio 11.89% +6.89 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 | $68.4M | 68,416 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $575.3M | 575,347 | RCOAA224 |
| Recomputed ratio | 11.89% | numerator / denominator | |
| Filed ratio | 11.89% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.89 pp | $39.6M | 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 | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP742 |
| Retained earnings | 68,416 | 68,084 | 67,686 | 67,293 | 67,056 | 67,025 | RCOAKW00 |
| Accumulated other comprehensive income | (4,489) | (4,296) | (4,049) | (4,153) | (4,920) | (4,932) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 63,927 | 63,788 | 63,637 | 63,140 | 62,136 | 62,093 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,489 | 4,296 | 4,048 | 4,153 | 4,920 | 4,932 | P859 - P840 |
| Common equity Tier 1 capital | 68,416 | 68,084 | 67,685 | 67,293 | 67,056 | 67,025 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 68,416 | 68,084 | 67,685 | 67,293 | 67,056 | 67,025 | RCOA8274 |
| Tier 2 capital | 3,258 | 3,225 | 3,136 | 3,111 | 3,117 | 3,062 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,258 | 3,225 | 3,136 | 3,111 | 3,117 | 3,062 | RCOA5310 |
| Total capital | 71,674 | 71,309 | 70,821 | 70,404 | 70,173 | 70,087 | RCOA3792 |
| Total risk-weighted assets | 379,233 | 370,512 | 377,335 | 377,702 | 370,130 | 374,145 | RCOAA223 |
| Average total assets for the leverage ratio | 575,347 | 578,708 | 581,376 | 584,237 | 577,894 | 577,868 | 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 | $9.0M | $75K | 0.83% | 0.02% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $57.9M | $9.7M | 16.68% | 2.55% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $333.3M | $176.8M | 53.04% | 46.61% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $771K | $1.2M | 150.00% | 0.30% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $152.0M | $152.0M | 100.00% | 40.08% | RC-R Part II, item 4.d, 5.d |
| All other assets | $32.8M | $29.2M | 88.86% | 7.69% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $6.9M | $6.9M | 100.00% | 1.83% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $3.5M | NA | 0.92% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $375.8M | ties to item 31 ($375.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $379.2M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $379.2M | 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 | 18.04% | 18.04% | 18.90% | 11.89% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 18.38% | 18.38% | 19.25% | 11.76% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 17.94% | 17.94% | 18.77% | 11.64% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 17.82% | 17.82% | 18.64% | 11.52% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 18.12% | 18.12% | 18.96% | 11.60% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 17.91% | 17.91% | 18.73% | 11.60% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 18.23% | 18.23% | 19.03% | 11.91% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 18.57% | 18.57% | 19.40% | 12.10% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 19.49% | 19.49% | 20.36% | 12.61% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 20.14% | 20.14% | 21.02% | 13.20% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 20.18% | 20.18% | 21.06% | 13.59% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 20.08% | 20.08% | 21.01% | 13.44% | 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 |
|---|---|---|---|---|---|---|
| Salem Co-Operative Bank (this bank) | Risk-based | 18.04% | 18.04% | 18.90% | 11.89% | |
| Bay State Savings Bank | $580.3M | Risk-based | 11.24% | 11.24% | 12.26% | 8.82% |
| First National Bank & Trust Company of McAlester | $580.4M | CBLR | NA | NA | NA | 10.89% |
| Sunstate Bank | $580.4M | Risk-based | 14.01% | 14.01% | 14.67% | 11.45% |
| Citizens State Bank | $581.0M | CBLR | NA | NA | NA | 8.58% |
| Southtrust Bank, N.A. | $578.8M | Risk-based | 21.40% | 21.40% | 22.65% | 12.50% |
| Merit Bank | $581.6M | Risk-based | 12.23% | 12.23% | 13.16% | 9.70% |
| FNBC Bank and Trust | $581.6M | Risk-based | 17.63% | 17.63% | 18.81% | 10.02% |
| The Cottonport Bank | $581.6M | CBLR | NA | NA | NA | 13.94% |
| The Peoples Bank | $581.8M | Risk-based | 20.58% | 20.58% | 21.72% | 10.25% |
| Bank of the Valley | $581.9M | Risk-based | 11.56% | 11.56% | 12.81% | 9.87% |
| Peer 25th percentile | 11.89% | 11.89% | 12.98% | 9.75% | ||
| Peer median | 14.01% | 14.01% | 14.67% | 10.14% | ||
| Peer 75th percentile | 19.11% | 19.11% | 20.27% | 11.31% | ||
| This bank's percentile | 71 | 71 | 71 | 80 |
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/670878/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.