Vermilion Bank & Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 17.22% (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: 17.22% (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 23.97% +17.47 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 | $18.8M | 18,793 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $78.4M | 78,401 | RCOAA223 |
| Recomputed ratio | 23.97% | numerator / denominator | |
| Filed ratio | 23.97% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +17.47 pp | $13.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 23.97% +15.97 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 | $18.8M | 18,793 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $78.4M | 78,401 | RCOAA223 |
| Recomputed ratio | 23.97% | numerator / denominator | |
| Filed ratio | 23.97% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +15.97 pp | $12.5M | capital that could be lost first |
Total risk-based capital ratio 25.22% +15.22 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 | $19.8M | 19,776 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $78.4M | 78,401 | RCOAA223 |
| Recomputed ratio | 25.22% | numerator / denominator | |
| Filed ratio | 25.22% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +15.22 pp | $11.9M | capital that could be lost first |
Tier 1 leverage ratio 12.55% +7.55 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 | $18.8M | 18,793 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $149.7M | 149,741 | RCOAA224 |
| Recomputed ratio | 12.55% | numerator / denominator | |
| Filed ratio | 12.55% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.55 pp | $11.3M | 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 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | RCOAP742 |
| Retained earnings | 13,793 | 13,389 | 12,873 | 12,559 | 12,064 | 11,609 | RCOAKW00 |
| Accumulated other comprehensive income | (1,055) | (1,125) | (1,132) | (1,302) | (1,638) | (1,927) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 17,738 | 17,264 | 16,741 | 16,257 | 15,426 | 14,682 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,055 | 1,125 | 1,132 | 1,302 | 1,638 | 1,927 | P859 - P840 |
| Common equity Tier 1 capital | 18,793 | 18,389 | 17,873 | 17,559 | 17,064 | 16,609 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 18,793 | 18,389 | 17,873 | 17,559 | 17,064 | 16,609 | RCOA8274 |
| Tier 2 capital | 983 | 966 | 1,001 | 983 | 972 | 969 | RCOA5311 |
| Allowance includable in Tier 2 capital | 983 | 966 | 1,001 | 983 | 972 | 969 | RCOA5310 |
| Total capital | 19,776 | 19,355 | 18,874 | 18,542 | 18,036 | 17,578 | RCOA3792 |
| Total risk-weighted assets | 78,401 | 77,153 | 79,935 | 77,378 | 76,501 | 76,306 | RCOAA223 |
| Average total assets for the leverage ratio | 149,741 | 153,731 | 151,020 | 148,790 | 150,917 | 151,110 | 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 | $48.1M | $9.6M | 20.00% | 12.24% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $26.9M | $5.5M | 20.33% | 6.97% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $24.0M | $12.6M | 52.64% | 16.04% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $842K | $1.3M | 150.00% | 1.61% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $44.9M | $44.9M | 100.00% | 57.16% | RC-R Part II, item 4.d, 5.d |
| All other assets | $2.4M | $2.4M | 100.00% | 3.11% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $225K | $225K | 100.00% | 0.29% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2.0M | NA | 2.58% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $76.6M | does not tie to item 31 ($78.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $78.6M | RCONB704 |
| Less: excess allowance for credit losses | $209K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $78.4M | 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 | 23.97% | 23.97% | 25.22% | 12.55% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 23.83% | 23.83% | 25.09% | 11.96% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 22.36% | 22.36% | 23.61% | 11.83% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 22.69% | 22.69% | 23.96% | 11.80% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 22.31% | 22.31% | 23.58% | 11.31% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 21.77% | 21.77% | 23.04% | 10.99% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 20.46% | 20.46% | 21.73% | 11.11% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 21.68% | 21.68% | 22.95% | 10.91% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 20.92% | 20.92% | 22.19% | 10.48% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 20.73% | 20.73% | 22.00% | 9.99% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 19.23% | 19.23% | 20.49% | 10.75% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 19.77% | 19.77% | 21.04% | 10.88% | 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 |
|---|---|---|---|---|---|---|
| Vermilion Bank & Trust Company (this bank) | Risk-based | 23.97% | 23.97% | 25.22% | 12.55% | |
| Union Federal Savings and Loan Association | $145.6M | CBLR | NA | NA | NA | 16.53% |
| Jonesburg State Bank | $145.6M | Risk-based | 14.98% | 14.98% | 16.18% | 9.95% |
| Security Bank Minnesota | $145.1M | Risk-based | 13.15% | 13.15% | 14.40% | 9.78% |
| Exchange State Bank | $146.0M | CBLR | NA | NA | NA | 11.17% |
| The Merchants & Citizens Bank | $146.0M | Risk-based | 22.90% | 22.90% | 24.15% | 13.24% |
| Alton Bank | $145.0M | Risk-based | 9.77% | 9.77% | 10.26% | 7.96% |
| The Peoples Bank | $145.0M | Risk-based | 17.46% | 17.46% | 18.72% | 10.82% |
| The First State Bank of Rosemount | $146.1M | Risk-based | 9.66% | 9.66% | 10.89% | 6.28% |
| Bank of Cashton | $146.1M | Risk-based | 14.47% | 14.47% | 15.45% | 10.90% |
| Peer 25th percentile | 11.46% | 11.46% | 12.65% | 9.78% | ||
| Peer median | 14.47% | 14.47% | 15.45% | 10.82% | ||
| Peer 75th percentile | 16.22% | 16.22% | 17.45% | 11.17% | ||
| This bank's percentile | 100 | 100 | 100 | 78 |
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/754536/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.