Terrabank, N.A.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.90% (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 CET1. The bank clears the requirement. Filed figure: 5.90% (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 10.40% +3.90 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 | $60.7M | 60,680 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $583.7M | 583,681 | RCOAA223 |
| Recomputed ratio | 10.40% | numerator / denominator | |
| Filed ratio | 10.40% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +3.90 pp | $22.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.78% +6.78 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 | $86.3M | 86,263 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $583.7M | 583,681 | RCOAA223 |
| Recomputed ratio | 14.78% | numerator / denominator | |
| Filed ratio | 14.78% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.78 pp | $39.6M | capital that could be lost first |
Total risk-based capital ratio 16.03% +6.03 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 | $93.6M | 93,572 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $583.7M | 583,681 | RCOAA223 |
| Recomputed ratio | 16.03% | numerator / denominator | |
| Filed ratio | 16.03% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.03 pp | $35.2M | capital that could be lost first |
Tier 1 leverage ratio 9.82% +4.83 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 | $86.3M | 86,263 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $878.0M | 877,992 | RCOAA224 |
| Recomputed ratio | 9.82% | numerator / denominator | |
| Filed ratio | 9.82% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.83 pp | $42.4M | 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 | 14,369 | 14,369 | 14,369 | 14,369 | 14,369 | 14,369 | RCOAP742 |
| Retained earnings | 46,311 | 45,053 | 44,190 | 42,044 | 40,597 | 39,320 | RCOAKW00 |
| Accumulated other comprehensive income | (8,086) | (8,466) | (8,151) | (9,217) | (11,585) | (12,502) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 52,594 | 50,956 | 50,408 | 47,196 | 43,381 | 41,187 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 8,086 | 8,466 | 8,151 | 9,217 | 11,585 | 12,502 | P859 - P840 |
| Common equity Tier 1 capital | 60,680 | 59,422 | 58,559 | 56,413 | 54,966 | 53,689 | RCOAP859 |
| Additional Tier 1 capital | 25,583 | 25,583 | 25,583 | 25,583 | 25,583 | 23,352 | RCOAP865 |
| Tier 1 capital | 86,263 | 85,005 | 84,142 | 81,996 | 80,549 | 77,041 | RCOA8274 |
| Tier 2 capital | 7,309 | 6,936 | 6,710 | 6,497 | 7,091 | 6,030 | RCOA5311 |
| Allowance includable in Tier 2 capital | 7,309 | 6,936 | 6,710 | 6,497 | 7,091 | 6,030 | RCOA5310 |
| Total capital | 93,572 | 91,941 | 90,852 | 88,493 | 87,640 | 83,071 | RCOA3792 |
| Total risk-weighted assets | 583,681 | 553,666 | 535,988 | 518,886 | 509,073 | 481,407 | RCOAA223 |
| Average total assets for the leverage ratio | 877,992 | 861,762 | 853,658 | 843,416 | 832,265 | 803,864 | 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 | $75.5M | $6.4M | 8.47% | 1.09% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $181.6M | $29.8M | 16.42% | 5.10% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $217.9M | $112.0M | 51.43% | 19.16% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $14K | $14K | 100.00% | 0.00% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $387.3M | $381.9M | 98.60% | 65.32% | RC-R Part II, item 4.d, 5.d |
| All other assets | $54.5M | $51.9M | 95.18% | 8.87% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $3.9M | $2.7M | 68.25% | 0.46% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | -$400 | 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 | $584.7M | ties to item 31 ($584.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $584.7M | RCONB704 |
| Less: excess allowance for credit losses | $1.1M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $583.7M | 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 | 10.40% | 14.78% | 16.03% | 9.82% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 10.73% | 15.35% | 16.61% | 9.86% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 10.93% | 15.70% | 16.95% | 9.86% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 10.87% | 15.80% | 17.05% | 9.72% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 10.80% | 15.82% | 17.22% | 9.68% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.15% | 16.00% | 17.26% | 9.58% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 10.85% | 15.16% | 16.56% | 9.04% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 10.54% | 14.31% | 15.67% | 8.57% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 10.33% | 14.09% | 15.44% | 8.52% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 10.31% | 14.08% | 15.39% | 8.42% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 10.44% | 14.08% | 15.31% | 8.44% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 10.74% | 14.38% | 15.62% | 8.58% | 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 |
|---|---|---|---|---|---|---|
| Terrabank, N.A. (this bank) | Risk-based | 10.40% | 14.78% | 16.03% | 9.82% | |
| Fortress Bank | $897.2M | Risk-based | 9.66% | 10.80% | 12.04% | 9.12% |
| Mechanics Cooperative Bank | $898.8M | Risk-based | 14.38% | 14.38% | 15.37% | 12.38% |
| Mechanics Bank | $896.4M | Risk-based | 14.65% | 14.65% | 15.90% | 8.44% |
| Mountain Pacific Bank | $896.4M | Risk-based | 13.07% | 13.07% | 14.33% | 11.52% |
| New Millennium Bank | $899.1M | Risk-based | 21.34% | 21.34% | 22.59% | 14.57% |
| Visionbank of Iowa | $896.1M | Risk-based | 10.95% | 10.95% | 12.04% | 9.43% |
| Farmers National Bank | $895.7M | CBLR | NA | NA | NA | 15.03% |
| Windsor Federal Bank | $895.4M | CBLR | NA | NA | NA | 9.91% |
| Titan Bank, N.A. | $895.2M | Risk-based | 35.50% | 35.50% | 36.75% | 9.48% |
| The First State Bank | $895.2M | CBLR | NA | NA | NA | 10.58% |
| Peer 25th percentile | 12.01% | 12.01% | 13.19% | 9.44% | ||
| Peer median | 14.38% | 14.38% | 15.37% | 10.24% | ||
| Peer 75th percentile | 17.99% | 17.99% | 19.25% | 12.17% | ||
| This bank's percentile | 14 | 71 | 71 | 40 |
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/238737/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.