Twin Cedars Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.21% (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: 6.21% (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 12.94% +6.44 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 | $11.4M | 11,405 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $88.2M | 88,153 | RCOAA223 |
| Recomputed ratio | 12.94% | numerator / denominator | |
| Filed ratio | 12.94% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.44 pp | $5.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.94% +4.94 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 | $11.4M | 11,405 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $88.2M | 88,153 | RCOAA223 |
| Recomputed ratio | 12.94% | numerator / denominator | |
| Filed ratio | 12.94% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.94 pp | $4.4M | capital that could be lost first |
Total risk-based capital ratio 14.21% +4.21 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 | $12.5M | 12,527 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $88.2M | 88,153 | RCOAA223 |
| Recomputed ratio | 14.21% | numerator / denominator | |
| Filed ratio | 14.21% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.21 pp | $3.7M | capital that could be lost first |
Tier 1 leverage ratio 9.19% +4.19 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 | $11.4M | 11,405 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $124.1M | 124,062 | RCOAA224 |
| Recomputed ratio | 9.19% | numerator / denominator | |
| Filed ratio | 9.19% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.19 pp | $5.2M | 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 | 14,053 | 13,489 | 13,489 | 13,489 | 13,489 | 13,489 | RCOAP742 |
| Retained earnings | (1,218) | 73 | 238 | 98 | 258 | 39 | RCOAKW00 |
| Accumulated other comprehensive income | 0 | 0 | 0 | 0 | 0 | (1) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 12,835 | 13,562 | 13,727 | 13,587 | 13,747 | 13,527 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (1,430) | (978) | (1,016) | (1,054) | (1,092) | (1,129) | P859 - P840 |
| Common equity Tier 1 capital | 11,405 | 12,584 | 12,711 | 12,533 | 12,655 | 12,398 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 11,405 | 12,584 | 12,711 | 12,533 | 12,655 | 12,398 | RCOA8274 |
| Tier 2 capital | 1,122 | 1,173 | 1,210 | 1,233 | 1,150 | 1,159 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,122 | 1,173 | 1,210 | 1,233 | 1,150 | 1,159 | RCOA5310 |
| Total capital | 12,527 | 13,757 | 13,921 | 13,766 | 13,805 | 13,557 | RCOA3792 |
| Total risk-weighted assets | 88,153 | 92,849 | 96,032 | 97,944 | 91,311 | 92,166 | RCOAA223 |
| Average total assets for the leverage ratio | 124,062 | 116,653 | 116,151 | 114,966 | 110,704 | 107,067 | 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 | $25.3M | $564K | 2.23% | 0.63% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $20K | $20K | 100.00% | 0.02% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $29.4M | $14.9M | 50.54% | 16.55% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $6.7M | $10.0M | 150.00% | 11.18% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $3.9M | $5.8M | 150.00% | 6.46% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $50.9M | $50.9M | 100.00% | 56.64% | RC-R Part II, item 4.d, 5.d |
| All other assets | $3.1M | $3.2M | 102.31% | 3.55% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $4.6M | $4.5M | 97.14% | 4.96% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $700 | 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 | $89.8M | ties to item 31 ($89.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $89.8M | RCONB704 |
| Less: excess allowance for credit losses | $1.6M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $88.2M | 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 | 12.94% | 12.94% | 14.21% | 9.19% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.55% | 13.55% | 14.82% | 10.79% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.24% | 13.24% | 14.50% | 10.94% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.80% | 12.80% | 14.05% | 10.90% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.86% | 13.86% | 15.12% | 11.43% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.45% | 13.45% | 14.71% | 11.58% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.37% | 14.37% | 15.63% | 11.59% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.01% | 15.01% | 16.26% | 12.99% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.59% | 14.59% | 15.84% | 13.21% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 9.96% | 9.96% | 11.22% | 8.99% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 10.72% | 10.72% | 11.94% | 9.24% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 10.94% | 10.94% | 12.08% | 9.66% | 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 |
|---|---|---|---|---|---|---|
| Twin Cedars Bank (this bank) | Risk-based | 12.94% | 12.94% | 14.21% | 9.19% | |
| The Granville National Bank | $118.4M | CBLR | NA | NA | NA | 11.10% |
| Kalamazoo County State Bank | $118.4M | Risk-based | 20.34% | 20.34% | 21.09% | 12.08% |
| Countryside Bank | $118.5M | CBLR | NA | NA | NA | 15.20% |
| The Farmers and Merchants National Bank of Fairview | $118.7M | CBLR | NA | NA | NA | 12.18% |
| First Bank | $118.0M | Risk-based | 23.44% | 23.44% | 24.70% | 14.16% |
| McIntosh County Bank | $118.7M | CBLR | NA | NA | NA | 11.01% |
| Henderson Federal Savings Bank | $117.7M | CBLR | NA | NA | NA | 25.94% |
| Security State Bank | $119.0M | Risk-based | 14.51% | 14.51% | 15.36% | 8.27% |
| Union State Bank | $117.6M | CBLR | NA | NA | NA | 12.15% |
| Community Bank | $119.1M | CBLR | NA | NA | NA | 10.09% |
| Peer 25th percentile | 17.42% | 17.42% | 18.23% | 11.03% | ||
| Peer median | 20.34% | 20.34% | 21.09% | 12.12% | ||
| Peer 75th percentile | 21.89% | 21.89% | 22.90% | 13.67% | ||
| This bank's percentile | 0 | 0 | 0 | 10 |
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/750444/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.