Waterford Bank, N.A.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.61% (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: 4.61% (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 11.43% +4.93 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 | $184.7M | 184,654 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.62B | 1,615,138 | RCOAA223 |
| Recomputed ratio | 11.43% | numerator / denominator | |
| Filed ratio | 11.43% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.93 pp | $79.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.43% +3.43 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 | $184.7M | 184,654 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.62B | 1,615,138 | RCOAA223 |
| Recomputed ratio | 11.43% | numerator / denominator | |
| Filed ratio | 11.43% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.43 pp | $55.4M | capital that could be lost first |
Total risk-based capital ratio 12.61% +2.61 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 | $203.7M | 203,693 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.62B | 1,615,138 | RCOAA223 |
| Recomputed ratio | 12.61% | numerator / denominator | |
| Filed ratio | 12.61% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.61 pp | $42.2M | capital that could be lost first |
Tier 1 leverage ratio 10.45% +5.45 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 | $184.7M | 184,654 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.77B | 1,767,212 | RCOAA224 |
| Recomputed ratio | 10.45% | numerator / denominator | |
| Filed ratio | 10.45% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.45 pp | $96.3M | 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 | 94,095 | 93,989 | 93,884 | 92,332 | 92,233 | 92,133 | RCOAP742 |
| Retained earnings | 106,002 | 101,872 | 98,264 | 95,461 | 91,226 | 87,744 | RCOAKW00 |
| Accumulated other comprehensive income | (20,655) | (20,374) | (19,826) | (21,746) | (24,327) | (27,231) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 179,442 | 175,487 | 172,322 | 166,047 | 159,132 | 152,646 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,212 | 4,903 | 4,328 | 6,215 | 8,762 | 11,632 | P859 - P840 |
| Common equity Tier 1 capital | 184,654 | 180,390 | 176,650 | 172,262 | 167,894 | 164,278 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 184,654 | 180,390 | 176,650 | 172,262 | 167,894 | 164,278 | RCOA8274 |
| Tier 2 capital | 19,039 | 17,462 | 17,078 | 16,449 | 15,713 | 14,939 | RCOA5311 |
| Allowance includable in Tier 2 capital | 19,039 | 17,462 | 17,078 | 16,449 | 15,713 | 14,939 | RCOA5310 |
| Total capital | 203,693 | 197,852 | 193,728 | 188,711 | 183,607 | 179,217 | RCOA3792 |
| Total risk-weighted assets | 1,615,138 | 1,541,512 | 1,571,945 | 1,568,911 | 1,546,336 | 1,522,149 | RCOAA223 |
| Average total assets for the leverage ratio | 1,767,212 | 1,741,136 | 1,787,905 | 1,794,384 | 1,757,191 | 1,744,933 | 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 | $58.6M | $2.7M | 4.62% | 0.17% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $295.7M | $55.1M | 18.64% | 3.41% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $71.0M | $39.3M | 55.29% | 2.43% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $6.8M | $10.2M | 150.00% | 0.63% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $9.1M | $9.1M | 100.00% | 0.56% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.32B | $1.31B | 99.85% | 81.30% | RC-R Part II, item 4.d, 5.d |
| All other assets | $44.7M | $37.0M | 82.90% | 2.29% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $146.9M | $148.3M | 100.97% | 9.18% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $462K | $277K | 60.00% | 0.02% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $700 | 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 | $1.62B | ties to item 31 ($1.62B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.62B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.62B | 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 | 11.43% | 11.43% | 12.61% | 10.45% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 11.70% | 11.70% | 12.83% | 10.36% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 11.24% | 11.24% | 12.32% | 9.88% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 10.98% | 10.98% | 12.03% | 9.60% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 10.86% | 10.86% | 11.87% | 9.55% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 10.79% | 10.79% | 11.77% | 9.41% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 10.81% | 10.81% | 12.06% | 9.20% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 10.71% | 10.71% | 11.73% | 9.10% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 10.38% | 10.38% | 11.38% | 9.11% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 10.51% | 10.51% | 11.50% | 9.21% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 10.50% | 10.50% | 11.49% | 9.09% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 10.43% | 10.43% | 11.41% | 9.03% | 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 |
|---|---|---|---|---|---|---|
| Waterford Bank, N.A. (this bank) | Risk-based | 11.43% | 11.43% | 12.61% | 10.45% | |
| First National Bank of Central Texas | $1.77B | Risk-based | 14.55% | 14.55% | 15.80% | 10.83% |
| Column N.A. | $1.77B | Risk-based | 25.03% | 25.03% | 25.37% | 8.43% |
| Peoples Bank | $1.76B | Risk-based | 14.55% | 14.55% | 15.42% | 11.50% |
| Androscoggin Savings Bank | $1.76B | Risk-based | 13.15% | 13.15% | 14.19% | 10.76% |
| First Farmers and Merchants Bank | $1.76B | Risk-based | 17.56% | 17.56% | 18.33% | 11.19% |
| Hawthorn Bank | $1.76B | Risk-based | 13.23% | 13.23% | 14.49% | 11.26% |
| Chelsea Groton Bank | $1.75B | Risk-based | 21.99% | 21.99% | 22.93% | 16.73% |
| Old Dominion National Bank | $1.80B | Risk-based | 13.99% | 13.99% | 14.92% | 11.75% |
| Peer 25th percentile | 13.80% | 13.80% | 14.81% | 10.81% | ||
| Peer median | 14.55% | 14.55% | 15.61% | 11.23% | ||
| Peer 75th percentile | 18.67% | 18.67% | 19.48% | 11.56% | ||
| This bank's percentile | 0 | 0 | 0 | 12 |
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/3588424/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.