The Village Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.43% (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: 7.43% (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 14.74% +8.24 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 | $195.6M | 195,553 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.33B | 1,326,374 | RCOAA223 |
| Recomputed ratio | 14.74% | numerator / denominator | |
| Filed ratio | 14.74% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.24 pp | $109.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.74% +6.74 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 | $195.6M | 195,553 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.33B | 1,326,374 | RCOAA223 |
| Recomputed ratio | 14.74% | numerator / denominator | |
| Filed ratio | 14.74% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.74 pp | $89.4M | capital that could be lost first |
Total risk-based capital ratio 15.43% +5.43 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 | $204.7M | 204,717 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.33B | 1,326,374 | RCOAA223 |
| Recomputed ratio | 15.43% | numerator / denominator | |
| Filed ratio | 15.43% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.43 pp | $72.1M | capital that could be lost first |
Tier 1 leverage ratio 9.50% +4.50 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 | $195.6M | 195,553 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.06B | 2,058,858 | RCOAA224 |
| Recomputed ratio | 9.50% | numerator / denominator | |
| Filed ratio | 9.50% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.50 pp | $92.6M | 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 | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP742 |
| Retained earnings | 195,553 | 192,602 | 190,634 | 188,106 | 184,747 | 183,128 | RCOAKW00 |
| Accumulated other comprehensive income | (19,140) | (19,239) | (18,133) | (19,771) | (24,078) | (24,362) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 176,413 | 173,363 | 172,501 | 168,335 | 160,669 | 158,766 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 19,140 | 19,239 | 18,133 | 19,771 | 24,078 | 24,362 | P859 - P840 |
| Common equity Tier 1 capital | 195,553 | 192,602 | 190,634 | 188,106 | 184,747 | 183,128 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 195,553 | 192,602 | 190,634 | 188,106 | 184,747 | 183,128 | RCOA8274 |
| Tier 2 capital | 9,164 | 8,909 | 8,907 | 8,663 | 8,194 | 8,204 | RCOA5311 |
| Allowance includable in Tier 2 capital | 9,164 | 8,909 | 8,907 | 8,663 | 8,194 | 8,204 | RCOA5310 |
| Total capital | 204,717 | 201,511 | 199,541 | 196,769 | 192,941 | 191,332 | RCOA3792 |
| Total risk-weighted assets | 1,326,374 | 1,289,278 | 1,294,703 | 1,267,261 | 1,259,170 | 1,268,320 | RCOAA223 |
| Average total assets for the leverage ratio | 2,058,858 | 2,056,768 | 2,059,964 | 2,061,971 | 2,050,988 | 2,037,828 | 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 | $11.7M | $1.0M | 8.80% | 0.08% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $328.6M | $57.0M | 17.34% | 4.30% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $1.18B | $592.0M | 50.18% | 44.63% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $22.3M | $33.4M | 150.00% | 2.52% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $8K | $12K | 150.00% | 0.00% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $498.0M | $498.0M | 100.00% | 37.55% | RC-R Part II, item 4.d, 5.d |
| All other assets | $64.4M | $60.2M | 93.54% | 4.54% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $84.6M | $84.6M | 100.00% | 6.38% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $500 | 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 | $1.33B | ties to item 31 ($1.33B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.33B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.33B | 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 | 14.74% | 14.74% | 15.43% | 9.50% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 14.94% | 14.94% | 15.63% | 9.36% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 14.72% | 14.72% | 15.41% | 9.25% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 14.84% | 14.84% | 15.53% | 9.12% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 14.67% | 14.67% | 15.32% | 9.01% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 14.44% | 14.44% | 15.09% | 8.99% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 14.78% | 14.78% | 15.45% | 8.97% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 14.64% | 14.64% | 15.31% | 8.95% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 14.76% | 14.76% | 15.46% | 9.10% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 15.03% | 15.03% | 15.75% | 9.14% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 14.64% | 14.64% | 15.33% | 9.11% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 14.40% | 14.40% | 15.21% | 9.15% | 12.78% | 12.79% | 13.93% | 10.03% |
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 |
|---|---|---|---|---|---|---|
| The Village Bank (this bank) | Risk-based | 14.74% | 14.74% | 15.43% | 9.50% | |
| One Florida Bank | $2.07B | Risk-based | 10.99% | 10.99% | 11.71% | 9.93% |
| Signature Bank | $2.07B | Risk-based | 16.08% | 16.08% | 16.98% | 12.42% |
| American Commercial Bank & Trust, N.A. | $2.07B | CBLR | NA | NA | NA | 9.34% |
| First Bank | $2.07B | Risk-based | 12.87% | 12.87% | 13.91% | 9.44% |
| Gateway First Bank | $2.06B | Risk-based | 15.45% | 15.45% | 16.16% | 14.14% |
| Timberland Bank | $2.06B | Risk-based | 19.54% | 19.54% | 20.80% | 12.85% |
| Square Financial Services, Inc. | $2.06B | Risk-based | 95.99% | 95.99% | 97.31% | 65.19% |
| First United Bank & Trust | $2.05B | Risk-based | 13.96% | 13.96% | 15.22% | 11.56% |
| Peoples National Bank, N.A. | $2.08B | Risk-based | 9.75% | 9.75% | 10.93% | 9.26% |
| Peer 25th percentile | 12.40% | 12.40% | 13.36% | 9.44% | ||
| Peer median | 14.71% | 14.71% | 15.69% | 11.56% | ||
| Peer 75th percentile | 16.94% | 16.94% | 17.93% | 12.85% | ||
| This bank's percentile | 50 | 50 | 50 | 33 |
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/173575/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.