Somerset Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.97% (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: 5.97% (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 12.72% +6.22 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 | $228.2M | 228,186 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.79B | 1,794,135 | RCOAA223 |
| Recomputed ratio | 12.72% | numerator / denominator | |
| Filed ratio | 12.72% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.22 pp | $111.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.72% +4.72 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 | $228.2M | 228,186 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.79B | 1,794,135 | RCOAA223 |
| Recomputed ratio | 12.72% | numerator / denominator | |
| Filed ratio | 12.72% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.72 pp | $84.7M | capital that could be lost first |
Total risk-based capital ratio 13.97% +3.97 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 | $250.6M | 250,625 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.79B | 1,794,135 | RCOAA223 |
| Recomputed ratio | 13.97% | numerator / denominator | |
| Filed ratio | 13.97% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.97 pp | $71.2M | capital that could be lost first |
Tier 1 leverage ratio 9.10% +4.10 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 | $228.2M | 228,186 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.51B | 2,507,374 | RCOAA224 |
| Recomputed ratio | 9.10% | numerator / denominator | |
| Filed ratio | 9.10% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.10 pp | $102.8M | 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 | 6,549 | 6,549 | 6,549 | 6,549 | 6,549 | 6,549 | RCOAP742 |
| Retained earnings | 221,657 | 215,315 | 209,660 | 205,560 | 199,651 | 194,188 | RCOAKW00 |
| Accumulated other comprehensive income | (27,503) | (34,074) | (27,430) | (33,716) | (48,192) | (41,622) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 200,703 | 187,790 | 188,779 | 178,393 | 158,008 | 159,115 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 27,483 | 34,054 | 27,410 | 33,696 | 48,172 | 41,602 | P859 - P840 |
| Common equity Tier 1 capital | 228,186 | 221,844 | 216,189 | 212,089 | 206,180 | 200,717 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 228,186 | 221,844 | 216,189 | 212,089 | 206,180 | 200,717 | RCOA8274 |
| Tier 2 capital | 22,439 | 22,610 | 22,354 | 22,850 | 22,132 | 21,202 | RCOA5311 |
| Allowance includable in Tier 2 capital | 22,439 | 22,610 | 22,354 | 22,850 | 22,132 | 21,202 | RCOA5310 |
| Total capital | 250,625 | 244,454 | 238,543 | 234,939 | 228,312 | 221,919 | RCOA3792 |
| Total risk-weighted assets | 1,794,135 | 1,808,229 | 1,787,468 | 1,858,962 | 1,833,748 | 1,763,200 | RCOAA223 |
| Average total assets for the leverage ratio | 2,507,374 | 2,474,893 | 2,502,404 | 2,517,870 | 2,469,987 | 2,342,977 | 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 | $46.9M | $2.6M | 5.51% | 0.14% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $675.3M | $140.8M | 20.84% | 7.84% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $467.7M | $281.3M | 60.13% | 15.67% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $2.0M | $3.0M | 150.00% | 0.17% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $24.2M | $31.5M | 130.05% | 1.75% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.13B | $1.10B | 97.71% | 61.48% | RC-R Part II, item 4.d, 5.d |
| All other assets | $178.1M | $169.9M | 95.38% | 9.46% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $63.0M | $62.4M | 99.14% | 3.48% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2K | 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 | $1.80B | ties to item 31 ($1.80B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.80B | RCONB704 |
| Less: excess allowance for credit losses | $1.0M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.79B | 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 | 12.72% | 12.72% | 13.97% | 9.10% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 12.27% | 12.27% | 13.52% | 8.96% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 12.09% | 12.09% | 13.35% | 8.64% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 11.41% | 11.41% | 12.64% | 8.42% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 11.24% | 11.24% | 12.45% | 8.35% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 11.38% | 11.38% | 12.59% | 8.57% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 11.42% | 11.42% | 12.59% | 8.43% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 11.14% | 11.14% | 12.30% | 8.23% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 11.02% | 11.02% | 12.20% | 8.11% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 10.66% | 10.66% | 11.86% | 8.11% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 10.74% | 10.74% | 11.98% | 8.23% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 11.11% | 11.11% | 12.31% | 8.30% | 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 |
|---|---|---|---|---|---|---|
| Somerset Trust Company (this bank) | Risk-based | 12.72% | 12.72% | 13.97% | 9.10% | |
| Newtek Bank, N.A. | $2.47B | Risk-based | 11.52% | 11.52% | 12.79% | 8.66% |
| TexasBank | $2.48B | Risk-based | 17.39% | 17.39% | 18.64% | 12.87% |
| Cogent Bank | $2.45B | Risk-based | 11.95% | 11.95% | 13.01% | 9.72% |
| Western State Bank | $2.49B | CBLR | NA | NA | NA | 13.19% |
| Traditional Bank, Inc. | $2.44B | Risk-based | 14.02% | 14.02% | 15.11% | 10.56% |
| Esquire Bank, N.A. | $2.49B | Risk-based | 14.24% | 14.24% | 15.49% | 11.68% |
| United Bank of Iowa | $2.50B | CBLR | NA | NA | NA | 10.34% |
| Credit One Bank, N.A. | $2.44B | CBLR | NA | NA | NA | 28.17% |
| El Dorado Savings Bank, F.S.B. | $2.44B | Risk-based | 53.22% | 53.22% | 54.20% | 13.43% |
| Peer 25th percentile | 12.47% | 12.47% | 13.53% | 10.34% | ||
| Peer median | 14.13% | 14.13% | 15.30% | 11.68% | ||
| Peer 75th percentile | 16.60% | 16.60% | 17.85% | 13.19% | ||
| This bank's percentile | 33 | 33 | 33 | 11 |
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/212522/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.