SSB Community Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 2.66% (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: 2.66% (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 9.58% +3.08 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 | $21.6M | 21,597 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $225.5M | 225,510 | RCOAA223 |
| Recomputed ratio | 9.58% | numerator / denominator | |
| Filed ratio | 9.58% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +3.08 pp | $6.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 9.58% +1.58 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 | $21.6M | 21,597 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $225.5M | 225,510 | RCOAA223 |
| Recomputed ratio | 9.58% | numerator / denominator | |
| Filed ratio | 9.58% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +1.58 pp | $3.6M | capital that could be lost first |
Total risk-based capital ratio 10.66% +0.66 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 | $24.0M | 24,049 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $225.5M | 225,510 | RCOAA223 |
| Recomputed ratio | 10.66% | numerator / denominator | |
| Filed ratio | 10.66% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +0.66 pp | $1.5M | capital that could be lost first |
Tier 1 leverage ratio 7.36% +2.36 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 | $21.6M | 21,597 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $293.3M | 293,288 | RCOAA224 |
| Recomputed ratio | 7.36% | numerator / denominator | |
| Filed ratio | 7.36% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +2.36 pp | $6.9M | 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 | 5,243 | 5,097 | 5,597 | 6,197 | 6,597 | 6,597 | RCOAP742 |
| Retained earnings | 16,354 | 15,503 | 14,805 | 14,100 | 13,419 | 12,596 | 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 | 21,597 | 20,600 | 20,402 | 20,297 | 20,016 | 19,193 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 0 | 0 | 0 | 0 | 0 | 0 | P859 - P840 |
| Common equity Tier 1 capital | 21,597 | 20,600 | 20,402 | 20,297 | 20,016 | 19,193 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 21,597 | 20,600 | 20,402 | 20,297 | 20,016 | 19,193 | RCOA8274 |
| Tier 2 capital | 2,452 | 2,452 | 2,427 | 2,352 | 2,173 | 2,055 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,452 | 2,452 | 2,427 | 2,352 | 2,173 | 2,055 | RCOA5310 |
| Total capital | 24,049 | 23,052 | 22,829 | 22,649 | 22,189 | 21,248 | RCOA3792 |
| Total risk-weighted assets | 225,510 | 215,764 | 211,530 | 209,389 | 206,824 | 200,499 | RCOAA223 |
| Average total assets for the leverage ratio | 293,288 | 285,686 | 286,014 | 278,213 | 269,837 | 262,973 | 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 | $25.4M | $678K | 2.67% | 0.30% | RC-R Part II, item 1 |
| Loans: residential mortgage | $145.3M | $83.4M | 57.39% | 36.99% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $339K | $508K | 150.00% | 0.23% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $115.6M | $115.6M | 100.00% | 51.26% | RC-R Part II, item 4.d, 5.d |
| All other assets | $12.4M | $10.5M | 84.79% | 4.67% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $14.8M | $14.8M | 100.00% | 6.56% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $800 | 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 | $225.5M | ties to item 31 ($225.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $225.5M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $225.5M | 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 | 9.58% | 9.58% | 10.66% | 7.36% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 9.55% | 9.55% | 10.68% | 7.21% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 9.64% | 9.64% | 10.79% | 7.13% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 9.69% | 9.69% | 10.82% | 7.30% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 9.68% | 9.68% | 10.73% | 7.42% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 9.57% | 9.57% | 10.60% | 7.30% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 9.55% | 9.55% | 10.54% | 7.19% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 9.53% | 9.53% | 10.46% | 7.11% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 9.45% | 9.45% | 10.46% | 7.10% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 9.60% | 9.60% | 10.58% | 7.33% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 9.16% | 9.16% | 10.11% | 7.26% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 9.59% | 9.59% | 10.55% | 7.41% | 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 |
|---|---|---|---|---|---|---|
| SSB Community Bank (this bank) | Risk-based | 9.58% | 9.58% | 10.66% | 7.36% | |
| First National Bank of Commerce | $296.6M | CBLR | NA | NA | NA | 10.65% |
| Laona State Bank | $296.6M | CBLR | NA | NA | NA | 9.63% |
| Natbank, N.A. | $296.5M | Risk-based | 60.93% | 60.93% | 62.18% | 29.81% |
| St. Johns Bank & Trust Company | $297.1M | CBLR | NA | NA | NA | 12.27% |
| Brattleboro Savings & Loan Association | $296.4M | Risk-based | 15.93% | 15.93% | 17.09% | 10.25% |
| Bank of Forest | $296.3M | CBLR | NA | NA | NA | 10.91% |
| Community Banking Company | $297.3M | CBLR | NA | NA | NA | 11.26% |
| Farmers Bank | $297.3M | CBLR | NA | NA | NA | 13.02% |
| RNB State Bank | $296.2M | Risk-based | 14.63% | 14.63% | 15.88% | 8.63% |
| Merchants and Farmers Bank | $297.6M | Risk-based | 12.33% | 12.33% | 13.58% | 10.74% |
| Peer 25th percentile | 14.06% | 14.06% | 15.31% | 10.35% | ||
| Peer median | 15.28% | 15.28% | 16.48% | 10.82% | ||
| Peer 75th percentile | 27.18% | 27.18% | 28.36% | 12.01% | ||
| This bank's percentile | 0 | 0 | 0 | 0 |
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/995674/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.