Vermont State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 56.61% (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: 56.61% (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 62.96% +56.46 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 | $8.7M | 8,690 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $13.8M | 13,802 | RCOAA223 |
| Recomputed ratio | 62.96% | numerator / denominator | |
| Filed ratio | 62.96% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +56.46 pp | $7.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 63.32% +55.32 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 | $8.7M | 8,740 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $13.8M | 13,802 | RCOAA223 |
| Recomputed ratio | 63.32% | numerator / denominator | |
| Filed ratio | 63.32% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +55.32 pp | $7.6M | capital that could be lost first |
Total risk-based capital ratio 64.61% +54.61 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 | $8.9M | 8,918 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $13.8M | 13,802 | RCOAA223 |
| Recomputed ratio | 64.61% | numerator / denominator | |
| Filed ratio | 64.61% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +54.61 pp | $7.5M | capital that could be lost first |
Tier 1 leverage ratio 28.17% +23.17 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 | $8.7M | 8,740 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $31.0M | 31,023 | RCOAA224 |
| Recomputed ratio | 28.17% | numerator / denominator | |
| Filed ratio | 28.17% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +23.17 pp | $7.2M | 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 | 6,055 | 6,055 | 6,055 | 6,055 | 6,035 | 6,055 | RCOAP742 |
| Retained earnings | 2,709 | 2,257 | 1,778 | 1,504 | 1,199 | 898 | RCOAKW00 |
| Accumulated other comprehensive income | (251) | (253) | (247) | (257) | (295) | (307) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 8,513 | 8,059 | 7,586 | 7,302 | 6,939 | 6,646 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 177 | 103 | (28) | (138) | (100) | (146) | P859 - P840 |
| Common equity Tier 1 capital | 8,690 | 8,162 | 7,558 | 7,164 | 6,839 | 6,500 | RCOAP859 |
| Additional Tier 1 capital | 50 | 50 | 50 | 50 | 50 | 0 | RCOAP865 |
| Tier 1 capital | 8,740 | 8,212 | 7,608 | 7,214 | 6,889 | 6,500 | RCOA8274 |
| Tier 2 capital | 178 | 179 | 178 | 184 | 181 | 172 | RCOA5311 |
| Allowance includable in Tier 2 capital | 178 | 179 | 178 | 184 | 181 | 172 | RCOA5310 |
| Total capital | 8,918 | 8,391 | 7,786 | 7,398 | 7,070 | 6,672 | RCOA3792 |
| Total risk-weighted assets | 13,802 | 13,906 | 13,892 | 14,288 | 14,012 | 13,309 | RCOAA223 |
| Average total assets for the leverage ratio | 31,023 | 31,019 | 27,660 | 26,663 | 27,100 | 26,465 | 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 | $6.4M | $217K | 3.41% | 1.52% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $7.8M | $362K | 4.64% | 2.53% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $8.5M | $4.5M | 53.09% | 31.74% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $211K | $316K | 150.00% | 2.22% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $5.4M | $5.4M | 100.00% | 37.90% | RC-R Part II, item 4.d, 5.d |
| All other assets | $3.5M | $3.4M | 97.42% | 23.90% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $56K | $28K | 50.00% | 0.20% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $800 | NA | 0.01% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $14.3M | ties to item 31 ($14.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $14.3M | RCONB704 |
| Less: excess allowance for credit losses | $486K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $13.8M | 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 | 62.96% | 63.32% | 64.61% | 28.17% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 58.69% | 59.05% | 60.34% | 26.47% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 54.41% | 54.77% | 56.05% | 27.51% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 50.14% | 50.49% | 51.78% | 27.06% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 48.81% | 49.16% | 50.46% | 25.42% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 48.84% | 48.84% | 50.13% | 24.56% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 52.47% | 52.88% | 54.21% | 24.19% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 43.13% | 43.49% | 44.76% | 22.78% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 39.59% | 39.59% | 40.87% | 23.02% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 34.97% | 34.97% | 36.24% | 22.35% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 40.76% | 40.76% | 42.04% | 22.70% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 39.18% | 39.18% | 40.45% | 23.84% | 20.70% | 20.70% | 21.86% | 12.73% |
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 |
|---|---|---|---|---|---|---|
| Vermont State Bank (this bank) | Risk-based | 62.96% | 63.32% | 64.61% | 28.17% | |
| Bank of Cattaraugus | $31.0M | Risk-based | 17.39% | 17.39% | 18.48% | 10.32% |
| Generations Community Bank | $30.9M | CBLR | NA | NA | NA | 86.24% |
| The Hopeton State Bank | $30.8M | CBLR | NA | NA | NA | 11.32% |
| The First National Bank of Fleming | $30.7M | CBLR | NA | NA | NA | 13.29% |
| Lake Country Community Bank | $31.5M | Risk-based | 20.34% | 20.34% | 21.59% | 11.92% |
| First Progressive Bank | $31.6M | CBLR | NA | NA | NA | 28.01% |
| GS&L Municipal Bank | $31.6M | Risk-based | 92.80% | 92.80% | 92.80% | 44.48% |
| Dewey Bank | $30.3M | Risk-based | 13.69% | 13.69% | 14.14% | 10.58% |
| Maxwell State Bank | $31.7M | Risk-based | 22.06% | 22.06% | 23.06% | 15.45% |
| First State Bank of St. Peter | $30.1M | Risk-based | 45.91% | 45.91% | 46.83% | 18.52% |
| Peer 25th percentile | 18.13% | 18.13% | 19.25% | 11.47% | ||
| Peer median | 21.20% | 21.20% | 22.33% | 14.37% | ||
| Peer 75th percentile | 39.94% | 39.94% | 40.88% | 25.64% | ||
| This bank's percentile | 83 | 83 | 83 | 80 |
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/187648/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.