Town & Country Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 12.65% (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: 12.65% (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 19.40% +12.90 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 | $92.9M | 92,946 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $479.1M | 479,095 | RCOAA223 |
| Recomputed ratio | 19.40% | numerator / denominator | |
| Filed ratio | 19.40% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +12.90 pp | $61.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 19.40% +11.40 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 | $92.9M | 92,946 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $479.1M | 479,095 | RCOAA223 |
| Recomputed ratio | 19.40% | numerator / denominator | |
| Filed ratio | 19.40% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +11.40 pp | $54.6M | capital that could be lost first |
Total risk-based capital ratio 20.65% +10.65 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 | $98.9M | 98,945 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $479.1M | 479,095 | RCOAA223 |
| Recomputed ratio | 20.65% | numerator / denominator | |
| Filed ratio | 20.65% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +10.65 pp | $51.0M | capital that could be lost first |
Tier 1 leverage ratio 12.37% +7.37 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 | $92.9M | 92,946 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $751.6M | 751,556 | RCOAA224 |
| Recomputed ratio | 12.37% | numerator / denominator | |
| Filed ratio | 12.37% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.37 pp | $55.4M | 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 | 20,914 | 20,914 | 20,914 | 20,914 | 20,914 | 20,914 | RCOAP742 |
| Retained earnings | 76,974 | 75,175 | 71,378 | 69,524 | 67,803 | 67,217 | RCOAKW00 |
| Accumulated other comprehensive income | (16,546) | (16,523) | (15,643) | (16,831) | (18,839) | (20,354) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 81,342 | 79,566 | 76,649 | 73,607 | 69,878 | 67,777 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 11,604 | 11,577 | 10,692 | 11,876 | 13,879 | 15,390 | P859 - P840 |
| Common equity Tier 1 capital | 92,946 | 91,143 | 87,341 | 85,483 | 83,757 | 83,167 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 92,946 | 91,143 | 87,341 | 85,483 | 83,757 | 83,167 | RCOA8274 |
| Tier 2 capital | 5,999 | 5,814 | 5,868 | 5,800 | 5,605 | 5,586 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,999 | 5,814 | 5,868 | 5,800 | 5,605 | 5,586 | RCOA5310 |
| Total capital | 98,945 | 96,957 | 93,209 | 91,283 | 89,362 | 88,753 | RCOA3792 |
| Total risk-weighted assets | 479,095 | 464,376 | 468,743 | 463,499 | 447,801 | 446,268 | RCOAA223 |
| Average total assets for the leverage ratio | 751,556 | 743,091 | 726,716 | 739,299 | 739,647 | 735,664 | 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 | $34.0M | $1.5M | 4.56% | 0.32% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $204.1M | $31.7M | 15.51% | 6.60% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $38.7M | $19.8M | 51.26% | 4.13% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $235.4M | $121.8M | 51.72% | 25.37% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $469K | $704K | 150.00% | 0.15% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $267.3M | $267.1M | 99.90% | 55.65% | RC-R Part II, item 4.d, 5.d |
| All other assets | $23.3M | $21.5M | 92.30% | 4.49% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $15.8M | $15.8M | 100.00% | 3.30% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $100 | 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 | $479.9M | ties to item 31 ($479.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $479.9M | RCONB704 |
| Less: excess allowance for credit losses | $821K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $479.1M | 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 | 19.40% | 19.40% | 20.65% | 12.37% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 19.63% | 19.63% | 20.88% | 12.27% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 18.63% | 18.63% | 19.88% | 12.02% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 18.44% | 18.44% | 19.69% | 11.56% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 18.70% | 18.70% | 19.96% | 11.32% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 18.64% | 18.64% | 19.89% | 11.30% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 18.18% | 18.18% | 19.44% | 11.25% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 18.19% | 18.19% | 19.44% | 11.00% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 18.46% | 18.46% | 19.71% | 10.97% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 18.87% | 18.87% | 20.13% | 11.30% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 18.80% | 18.80% | 20.05% | 11.36% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 18.46% | 18.46% | 19.71% | 11.03% | 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 |
|---|---|---|---|---|---|---|
| Town & Country Bank (this bank) | Risk-based | 19.40% | 19.40% | 20.65% | 12.37% | |
| The Genoa Banking Company | $747.8M | Risk-based | 10.95% | 10.95% | 12.13% | 7.58% |
| Fortifi Bank | $750.4M | Risk-based | 15.36% | 15.36% | 16.62% | 12.61% |
| Clinton Savings Bank | $744.7M | Risk-based | 13.63% | 13.63% | 14.84% | 9.65% |
| Bank of Prairie Du Sac | $744.5M | Risk-based | 21.84% | 21.84% | 23.03% | 13.70% |
| Oconee State Bank | $744.1M | Risk-based | 12.88% | 12.88% | 14.13% | 9.98% |
| United Valley Bank | $751.6M | CBLR | NA | NA | NA | 10.50% |
| The National Capital Bank of Washington | $742.2M | Risk-based | 17.35% | 17.35% | 18.60% | 11.69% |
| First National Community Bank | $754.7M | CBLR | NA | NA | NA | 12.92% |
| First Bank | $739.9M | Risk-based | 17.38% | 17.38% | 18.63% | 12.72% |
| Peer 25th percentile | 13.25% | 13.25% | 14.49% | 9.98% | ||
| Peer median | 15.36% | 15.36% | 16.62% | 11.69% | ||
| Peer 75th percentile | 17.37% | 17.37% | 18.62% | 12.72% | ||
| This bank's percentile | 86 | 86 | 86 | 56 |
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/487357/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.