State Bank of Scotia: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 27.56% (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: 27.56% (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 34.30% +27.80 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 | $12.2M | 12,180 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $35.5M | 35,510 | RCOAA223 |
| Recomputed ratio | 34.30% | numerator / denominator | |
| Filed ratio | 34.30% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +27.80 pp | $9.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 34.30% +26.30 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 | $12.2M | 12,180 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $35.5M | 35,510 | RCOAA223 |
| Recomputed ratio | 34.30% | numerator / denominator | |
| Filed ratio | 34.30% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +26.30 pp | $9.3M | capital that could be lost first |
Total risk-based capital ratio 35.56% +25.56 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 | $12.6M | 12,628 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $35.5M | 35,510 | RCOAA223 |
| Recomputed ratio | 35.56% | numerator / denominator | |
| Filed ratio | 35.56% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +25.56 pp | $9.1M | capital that could be lost first |
Tier 1 leverage ratio 19.87% +14.87 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 | $12.2M | 12,180 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $61.3M | 61,302 | RCOAA224 |
| Recomputed ratio | 19.87% | numerator / denominator | |
| Filed ratio | 19.87% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +14.87 pp | $9.1M | 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 | 900 | 900 | 900 | 900 | 900 | 900 | RCOAP742 |
| Retained earnings | 11,280 | 11,352 | 11,273 | 11,498 | 11,339 | 11,375 | 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 | 12,180 | 12,252 | 12,173 | 12,398 | 12,239 | 12,275 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 0 | 0 | 0 | 0 | 0 | 0 | P859 - P840 |
| Common equity Tier 1 capital | 12,180 | 12,252 | 12,173 | 12,398 | 12,239 | 12,275 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 12,180 | 12,252 | 12,173 | 12,398 | 12,239 | 12,275 | RCOA8274 |
| Tier 2 capital | 448 | 460 | 466 | 476 | 493 | 516 | RCOA5311 |
| Allowance includable in Tier 2 capital | 448 | 460 | 466 | 476 | 493 | 516 | RCOA5310 |
| Total capital | 12,628 | 12,712 | 12,639 | 12,874 | 12,732 | 12,791 | RCOA3792 |
| Total risk-weighted assets | 35,510 | 36,500 | 36,984 | 37,808 | 38,966 | 40,859 | RCOAA223 |
| Average total assets for the leverage ratio | 61,302 | 59,613 | 58,000 | 60,668 | 62,448 | 63,757 | 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 | $18.6M | $3.7M | 19.77% | 10.28% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $15.3M | $4.4M | 28.87% | 12.35% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $2.9M | $1.4M | 50.00% | 4.02% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $2.1M | $3.2M | 150.00% | 8.81% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $21.9M | $21.6M | 98.58% | 60.18% | RC-R Part II, item 4.d, 5.d |
| All other assets | $928K | $826K | 88.97% | 2.30% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $736K | $736K | 100.00% | 2.05% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $600 | 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 | $35.8M | ties to item 31 ($35.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $35.8M | RCONB704 |
| Less: excess allowance for credit losses | $317K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $35.5M | 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 | 34.30% | 34.30% | 35.56% | 19.87% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 33.57% | 33.57% | 34.83% | 20.55% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 32.91% | 32.91% | 34.17% | 20.99% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 32.79% | 32.79% | 34.05% | 20.44% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 31.41% | 31.41% | 32.67% | 19.60% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 30.04% | 30.04% | 31.31% | 19.25% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 30.06% | 30.06% | 31.32% | 20.51% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 29.48% | 29.48% | 30.75% | 20.62% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 29.01% | 29.01% | 30.29% | 20.00% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 28.67% | 28.67% | 29.95% | 19.33% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 27.69% | 27.69% | 28.97% | 19.50% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 27.85% | 27.85% | 29.12% | 20.24% | 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 |
|---|---|---|---|---|---|---|
| State Bank of Scotia (this bank) | Risk-based | 34.30% | 34.30% | 35.56% | 19.87% | |
| Elevate Bank, N.A. | $61.0M | CBLR | NA | NA | NA | 11.17% |
| Bank 360 | $61.0M | CBLR | NA | NA | NA | 9.36% |
| Aspire Bank | $60.9M | CBLR | NA | NA | NA | 11.40% |
| The Farmers State Bank of Bucklin, Kansas | $60.8M | CBLR | NA | NA | NA | 12.86% |
| Vergas State Bank | $60.7M | CBLR | NA | NA | NA | 15.27% |
| Commerce Bank Texas | $60.6M | CBLR | NA | NA | NA | 12.68% |
| First State Bank | $61.5M | CBLR | NA | NA | NA | 11.34% |
| The Peoples Bank | $60.4M | Risk-based | 23.81% | 23.81% | 24.67% | 10.81% |
| Peer 25th percentile | NA | NA | NA | 11.08% | ||
| Peer median | 23.81% | 23.81% | 24.67% | 11.37% | ||
| Peer 75th percentile | NA | NA | NA | 12.73% | ||
| This bank's percentile | NA | NA | NA | 100 |
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/926650/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.