Twin River Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 12.47% (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: 12.47% (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 19.44% +12.94 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 | $22.0M | 22,045 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $113.4M | 113,397 | RCOAA223 |
| Recomputed ratio | 19.44% | numerator / denominator | |
| Filed ratio | 19.44% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +12.94 pp | $14.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 19.44% +11.44 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 | $22.0M | 22,045 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $113.4M | 113,397 | RCOAA223 |
| Recomputed ratio | 19.44% | numerator / denominator | |
| Filed ratio | 19.44% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +11.44 pp | $13.0M | capital that could be lost first |
Total risk-based capital ratio 20.47% +10.47 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 | $23.2M | 23,216 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $113.4M | 113,397 | RCOAA223 |
| Recomputed ratio | 20.47% | numerator / denominator | |
| Filed ratio | 20.47% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +10.47 pp | $11.9M | capital that could be lost first |
Tier 1 leverage ratio 12.76% +7.76 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 | $22.0M | 22,045 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $172.8M | 172,778 | RCOAA224 |
| Recomputed ratio | 12.76% | numerator / denominator | |
| Filed ratio | 12.76% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.76 pp | $13.4M | 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 | 1,777 | 1,777 | 1,777 | 1,777 | 1,777 | 1,777 | RCOAP742 |
| Retained earnings | 20,268 | 19,960 | 19,504 | 18,725 | 17,904 | 17,497 | RCOAKW00 |
| Accumulated other comprehensive income | (24) | (34) | (38) | (56) | (81) | (102) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 22,021 | 21,703 | 21,243 | 20,446 | 19,600 | 19,172 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 24 | 34 | 38 | 56 | 81 | 102 | P859 - P840 |
| Common equity Tier 1 capital | 22,045 | 21,737 | 21,281 | 20,502 | 19,681 | 19,274 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 22,045 | 21,737 | 21,281 | 20,502 | 19,681 | 19,274 | RCOA8274 |
| Tier 2 capital | 1,171 | 1,254 | 1,214 | 1,211 | 1,246 | 1,237 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,171 | 1,254 | 1,214 | 1,211 | 1,246 | 1,237 | RCOA5310 |
| Total capital | 23,216 | 22,991 | 22,495 | 21,713 | 20,927 | 20,511 | RCOA3792 |
| Total risk-weighted assets | 113,397 | 113,080 | 115,303 | 111,177 | 113,502 | 108,906 | RCOAA223 |
| Average total assets for the leverage ratio | 172,778 | 168,642 | 164,927 | 160,517 | 158,581 | 159,731 | 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 | $52.1M | $115K | 0.22% | 0.10% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $3.0M | $600K | 20.00% | 0.53% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $65K | $13K | 20.00% | 0.01% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $33.5M | $16.7M | 50.00% | 14.77% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $78K | $78K | 100.00% | 0.07% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $83.5M | $83.5M | 100.00% | 73.67% | RC-R Part II, item 4.d, 5.d |
| All other assets | $1.9M | $1.9M | 100.00% | 1.65% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $10.4M | $10.4M | 100.00% | 9.20% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $200 | 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 | $113.4M | ties to item 31 ($113.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $113.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $113.4M | 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 | 19.44% | 19.44% | 20.47% | 12.76% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 19.22% | 19.22% | 20.33% | 12.89% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 18.46% | 18.46% | 19.51% | 12.90% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 18.44% | 18.44% | 19.53% | 12.77% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 17.34% | 17.34% | 18.44% | 12.41% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 17.70% | 17.70% | 18.83% | 12.07% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 16.60% | 16.60% | 17.70% | 11.81% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.30% | 15.30% | 16.32% | 12.44% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.00% | 15.00% | 16.05% | 12.26% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 15.82% | 15.82% | 16.94% | 12.33% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 15.51% | 15.51% | 16.65% | 11.52% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.70% | 14.70% | 15.69% | 10.77% | 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 River Bank (this bank) | Risk-based | 19.44% | 19.44% | 20.47% | 12.76% | |
| First National Bank of Hartford | $173.0M | CBLR | NA | NA | NA | 12.88% |
| Citizens Bank and Trust of Lebanon, Inc. | $173.0M | CBLR | NA | NA | NA | 11.33% |
| Dewitt Savings Bank | $173.2M | Risk-based | 20.72% | 20.72% | 21.22% | 10.47% |
| Baybank | $173.4M | CBLR | NA | NA | NA | 10.71% |
| Sharon Bank | $172.6M | CBLR | NA | NA | NA | 9.38% |
| The Goose River Bank | $173.4M | CBLR | NA | NA | NA | 11.48% |
| Farmers National Bank | $172.5M | Risk-based | 36.53% | 36.53% | 37.78% | 19.63% |
| The Community Bank | $173.5M | Risk-based | 20.63% | 20.63% | 21.88% | 12.83% |
| Waterman Bank | $173.6M | CBLR | NA | NA | NA | 13.20% |
| The First National Bank of Scott City | $173.8M | CBLR | NA | NA | NA | 14.48% |
| Peer 25th percentile | 20.67% | 20.67% | 21.55% | 10.87% | ||
| Peer median | 20.72% | 20.72% | 21.88% | 12.15% | ||
| Peer 75th percentile | 28.62% | 28.62% | 29.83% | 13.12% | ||
| This bank's percentile | 0 | 0 | 0 | 50 |
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/427960/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.