Washington Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 11.92% (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: 11.92% (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 19.02% +12.52 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 | $73.4M | 73,356 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $385.7M | 385,665 | RCOAA223 |
| Recomputed ratio | 19.02% | numerator / denominator | |
| Filed ratio | 19.02% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +12.52 pp | $48.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 19.02% +11.02 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 | $73.4M | 73,356 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $385.7M | 385,665 | RCOAA223 |
| Recomputed ratio | 19.02% | numerator / denominator | |
| Filed ratio | 19.02% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +11.02 pp | $42.5M | capital that could be lost first |
Total risk-based capital ratio 19.92% +9.92 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 | $76.8M | 76,833 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $385.7M | 385,665 | RCOAA223 |
| Recomputed ratio | 19.92% | numerator / denominator | |
| Filed ratio | 19.92% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +9.92 pp | $38.3M | capital that could be lost first |
Tier 1 leverage ratio 12.07% +7.07 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 | $73.4M | 73,356 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $608.0M | 607,997 | RCOAA224 |
| Recomputed ratio | 12.07% | numerator / denominator | |
| Filed ratio | 12.07% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.07 pp | $43.0M | 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 | 10 | 10 | 10 | 10 | 10 | 10 | RCOAP742 |
| Retained earnings | 79,308 | 78,098 | 77,036 | 76,033 | 75,421 | 75,501 | RCOAKW00 |
| Accumulated other comprehensive income | (11,925) | (11,182) | (10,861) | (11,243) | (14,065) | (14,971) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 67,393 | 66,926 | 66,185 | 64,800 | 61,366 | 60,540 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,963 | 5,217 | 4,892 | 5,269 | 8,087 | 8,989 | P859 - P840 |
| Common equity Tier 1 capital | 73,356 | 72,143 | 71,077 | 70,069 | 69,453 | 69,529 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 73,356 | 72,143 | 71,077 | 70,069 | 69,453 | 69,529 | RCOA8274 |
| Tier 2 capital | 3,477 | 3,581 | 3,550 | 3,580 | 3,568 | 3,508 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,477 | 3,581 | 3,550 | 3,580 | 3,568 | 3,508 | RCOA5310 |
| Total capital | 76,833 | 75,724 | 74,627 | 73,649 | 73,021 | 73,037 | RCOA3792 |
| Total risk-weighted assets | 385,665 | 380,486 | 371,033 | 369,884 | 360,213 | 357,776 | RCOAA223 |
| Average total assets for the leverage ratio | 607,997 | 608,204 | 600,276 | 605,867 | 597,808 | 586,855 | 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 | $18.5M | $1.5M | 8.30% | 0.40% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $188.7M | $38.2M | 20.22% | 9.90% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $4.0M | $807K | 20.00% | 0.21% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $115.7M | $58.3M | 50.39% | 15.12% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $164K | $246K | 150.00% | 0.06% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $240.2M | $240.2M | 100.00% | 62.29% | RC-R Part II, item 4.d, 5.d |
| All other assets | $25.2M | $25.9M | 102.88% | 6.71% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.2M | $1.2M | 100.00% | 0.31% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $19.3M | NA | 5.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $366.4M | ties to item 31 ($366.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $385.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $385.7M | 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 | 19.02% | 19.02% | 19.92% | 12.07% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 18.96% | 18.96% | 19.90% | 11.86% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 19.16% | 19.16% | 20.11% | 11.84% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 18.94% | 18.94% | 19.91% | 11.57% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 19.28% | 19.28% | 20.27% | 11.62% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 19.43% | 19.43% | 20.41% | 11.85% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 19.39% | 19.39% | 20.37% | 11.83% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 19.27% | 19.27% | 20.25% | 11.52% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 18.94% | 18.94% | 19.92% | 11.35% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 18.43% | 18.43% | 19.38% | 11.26% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 18.47% | 18.47% | 19.42% | 11.60% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 18.48% | 18.48% | 19.43% | 11.40% | 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 |
|---|---|---|---|---|---|---|
| Washington Savings Bank (this bank) | Risk-based | 19.02% | 19.02% | 19.92% | 12.07% | |
| First Kentucky Bank, Inc. | $585.6M | Risk-based | 13.78% | 13.78% | 15.01% | 9.35% |
| Freedom Bank | $585.7M | Risk-based | 14.14% | 14.14% | 15.39% | 12.62% |
| First National Bank of Huntsville | $584.9M | CBLR | NA | NA | NA | 13.29% |
| Deutsche Bank National Trust Company | $585.8M | CBLR | NA | NA | NA | 52.83% |
| Kingston National Bank | $586.3M | Risk-based | 13.37% | 13.37% | 14.44% | 9.21% |
| Premierbank | $583.9M | Risk-based | 12.54% | 12.54% | 13.68% | 9.80% |
| The Bank and Trust, SSB | $583.8M | Risk-based | 17.15% | 17.15% | 18.40% | 9.96% |
| WNB Financial, N.A. | $583.7M | CBLR | NA | NA | NA | 10.31% |
| Lumbee Guaranty Bank | $583.5M | CBLR | NA | NA | NA | 10.71% |
| Peer 25th percentile | 13.37% | 13.37% | 14.44% | 9.80% | ||
| Peer median | 13.78% | 13.78% | 15.01% | 10.31% | ||
| Peer 75th percentile | 14.14% | 14.14% | 15.39% | 12.62% | ||
| This bank's percentile | 100 | 100 | 100 | 67 |
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/790271/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.