Siouxland Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 34.55% (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: 34.55% (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 41.30% +34.80 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 | $11.1M | 11,075 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $26.8M | 26,816 | RCOAA223 |
| Recomputed ratio | 41.30% | numerator / denominator | |
| Filed ratio | 41.30% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +34.80 pp | $9.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 41.30% +33.30 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 | $11.1M | 11,075 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $26.8M | 26,816 | RCOAA223 |
| Recomputed ratio | 41.30% | numerator / denominator | |
| Filed ratio | 41.30% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +33.30 pp | $8.9M | capital that could be lost first |
Total risk-based capital ratio 42.55% +32.55 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 | $11.4M | 11,410 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $26.8M | 26,816 | RCOAA223 |
| Recomputed ratio | 42.55% | numerator / denominator | |
| Filed ratio | 42.55% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +32.55 pp | $8.7M | capital that could be lost first |
Tier 1 leverage ratio 12.36% +7.36 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 | $11.1M | 11,075 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $89.6M | 89,598 | RCOAA224 |
| Recomputed ratio | 12.36% | numerator / denominator | |
| Filed ratio | 12.36% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.36 pp | $6.6M | 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 | 1,250 | 1,250 | 1,250 | 1,250 | 1,250 | 1,250 | RCOAP742 |
| Retained earnings | 9,825 | 9,472 | 9,138 | 8,716 | 8,468 | 8,117 | RCOAKW00 |
| Accumulated other comprehensive income | 0 | 0 | 0 | 0 | 0 | 0 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 11,075 | 10,722 | 10,388 | 9,966 | 9,718 | 9,367 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 0 | 0 | 0 | 0 | 0 | 0 | P859 - P840 |
| Common equity Tier 1 capital | 11,075 | 10,722 | 10,388 | 9,966 | 9,718 | 9,367 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 11,075 | 10,722 | 10,388 | 9,966 | 9,718 | 9,367 | RCOA8274 |
| Tier 2 capital | 335 | 337 | 360 | 365 | 362 | 362 | RCOA5311 |
| Allowance includable in Tier 2 capital | 335 | 337 | 360 | 365 | 362 | 362 | RCOA5310 |
| Total capital | 11,410 | 11,059 | 10,748 | 10,331 | 10,080 | 9,729 | RCOA3792 |
| Total risk-weighted assets | 26,816 | 26,970 | 28,813 | 30,359 | 31,409 | 32,698 | RCOAA223 |
| Average total assets for the leverage ratio | 89,598 | 91,230 | 86,944 | 85,687 | 88,060 | 87,223 | 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 | $5.7M | $174K | 3.06% | 0.65% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $46.9M | $0 | 0.00% | 0.00% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $2.5M | $508K | 20.00% | 1.89% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $9.4M | $4.8M | 50.72% | 17.82% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $20.0M | $14.9M | 74.65% | 55.54% | RC-R Part II, item 4.d, 5.d |
| All other assets | $4.1M | $3.4M | 83.29% | 12.61% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $3.1M | $3.1M | 100.00% | 11.48% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $900 | 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 | $26.8M | ties to item 31 ($26.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $26.8M | RCONB704 |
| Less: excess allowance for credit losses | $30K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $26.8M | 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 | 41.30% | 41.30% | 42.55% | 12.36% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 39.76% | 39.76% | 41.00% | 11.75% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 36.05% | 36.05% | 37.30% | 11.95% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 32.83% | 32.83% | 34.03% | 11.63% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 30.94% | 30.94% | 32.09% | 11.04% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 28.65% | 28.65% | 29.75% | 10.74% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 29.52% | 29.52% | 30.69% | 10.48% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 28.07% | 28.07% | 29.22% | 10.67% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 28.33% | 28.33% | 29.54% | 10.16% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 23.54% | 23.54% | 24.61% | 9.66% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 27.43% | 27.43% | 28.68% | 9.76% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 26.09% | 26.09% | 27.33% | 9.21% | 20.70% | 20.70% | 21.86% | 12.73% |
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 |
|---|---|---|---|---|---|---|
| Siouxland Bank (this bank) | Risk-based | 41.30% | 41.30% | 42.55% | 12.36% | |
| The State Bank | $88.4M | CBLR | NA | NA | NA | 11.73% |
| Concorde Bank | $88.5M | Risk-based | 15.45% | 15.45% | 16.71% | 10.35% |
| Thayer County Bank | $88.5M | CBLR | NA | NA | NA | 13.02% |
| The First National Bank of Dighton | $88.5M | Risk-based | 19.77% | 19.77% | 20.80% | 16.08% |
| FNB Washington | $87.8M | CBLR | NA | NA | NA | 25.88% |
| First State Bank of Michigan | $87.8M | CBLR | NA | NA | NA | 13.89% |
| The First National Bank of Manning | $87.7M | Risk-based | 29.33% | 29.33% | 30.59% | 14.97% |
| Bank of Stronghurst | $87.6M | CBLR | NA | NA | NA | 14.17% |
| New Century Bank | $88.9M | Risk-based | 14.89% | 14.89% | 16.14% | 13.16% |
| Peer 25th percentile | 15.31% | 15.31% | 16.57% | 13.02% | ||
| Peer median | 17.61% | 17.61% | 18.76% | 13.89% | ||
| Peer 75th percentile | 22.16% | 22.16% | 23.25% | 14.97% | ||
| This bank's percentile | 100 | 100 | 100 | 22 |
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/472951/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.