Wheaton Bank & Trust Company, N.A.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 3.32% (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: 3.32% (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 10.78% +4.28 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 | $404.5M | 404,456 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.75B | 3,753,314 | RCOAA223 |
| Recomputed ratio | 10.78% | numerator / denominator | |
| Filed ratio | 10.78% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.28 pp | $160.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 10.78% +2.78 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 | $404.5M | 404,456 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.75B | 3,753,314 | RCOAA223 |
| Recomputed ratio | 10.78% | numerator / denominator | |
| Filed ratio | 10.78% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +2.78 pp | $104.2M | capital that could be lost first |
Total risk-based capital ratio 11.32% +1.32 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 | $424.8M | 424,831 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.75B | 3,753,314 | RCOAA223 |
| Recomputed ratio | 11.32% | numerator / denominator | |
| Filed ratio | 11.32% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +1.32 pp | $49.5M | capital that could be lost first |
Tier 1 leverage ratio 9.10% +4.10 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 | $404.5M | 404,456 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $4.44B | 4,444,963 | RCOAA224 |
| Recomputed ratio | 9.10% | numerator / denominator | |
| Filed ratio | 9.10% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.10 pp | $182.2M | 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 | 153,572 | 153,345 | 153,133 | 152,962 | 152,744 | 152,525 | RCOAP742 |
| Retained earnings | 304,224 | 300,011 | 282,554 | 267,194 | 250,751 | 236,387 | RCOAKW00 |
| Accumulated other comprehensive income | (35,595) | (32,861) | (28,137) | (29,950) | (34,881) | (35,682) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 422,201 | 420,495 | 407,550 | 390,206 | 368,614 | 353,230 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (17,745) | (20,479) | (25,203) | (23,390) | (18,459) | (17,668) | P859 - P840 |
| Common equity Tier 1 capital | 404,456 | 400,016 | 382,347 | 366,816 | 350,155 | 335,562 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 404,456 | 400,016 | 382,347 | 366,816 | 350,155 | 335,562 | RCOA8274 |
| Tier 2 capital | 20,375 | 22,622 | 24,581 | 24,744 | 26,699 | 26,510 | RCOA5311 |
| Allowance includable in Tier 2 capital | 20,375 | 22,622 | 24,581 | 24,744 | 26,699 | 26,510 | RCOA5310 |
| Total capital | 424,831 | 422,638 | 406,928 | 391,560 | 376,854 | 362,072 | RCOA3792 |
| Total risk-weighted assets | 3,753,314 | 3,595,827 | 3,587,583 | 3,442,693 | 3,368,938 | 3,123,116 | RCOAA223 |
| Average total assets for the leverage ratio | 4,444,963 | 4,247,566 | 4,245,497 | 4,050,752 | 3,752,793 | 3,615,765 | 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 | $400.0M | $4.4M | 1.09% | 0.12% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $1.04B | $217.5M | 20.85% | 5.80% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $5K | $1K | 20.00% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $335.8M | $184.5M | 54.96% | 4.92% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $10.0M | $15.0M | 150.00% | 0.40% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $16.5M | $24.7M | 150.00% | 0.66% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $2.86B | $2.84B | 99.06% | 75.60% | RC-R Part II, item 4.d, 5.d |
| All other assets | $122.3M | $97.8M | 79.99% | 2.61% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $414.8M | $368.8M | 88.90% | 9.83% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $8.9M | $3.1M | 34.27% | 0.08% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $1K | 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 | $3.75B | ties to item 31 ($3.75B) |
|---|---|---|
| Risk-weighted assets before deductions | $3.75B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $3.75B | 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 | 10.78% | 10.78% | 11.32% | 9.10% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 11.12% | 11.12% | 11.75% | 9.42% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 10.66% | 10.66% | 11.34% | 9.01% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 10.65% | 10.65% | 11.37% | 9.06% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 10.39% | 10.39% | 11.19% | 9.33% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 10.74% | 10.74% | 11.59% | 9.28% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 10.63% | 10.63% | 11.43% | 9.07% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 10.68% | 10.68% | 11.54% | 9.00% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 10.52% | 10.52% | 11.23% | 9.26% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 11.41% | 11.41% | 12.23% | 9.87% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 10.77% | 10.77% | 11.54% | 9.43% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 11.44% | 11.44% | 12.20% | 9.84% | 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 |
|---|---|---|---|---|---|---|
| Wheaton Bank & Trust Company, N.A. (this bank) | Risk-based | 10.78% | 10.78% | 11.32% | 9.10% | |
| Hills Bank and Trust Company | $4.79B | CBLR | NA | NA | NA | 13.36% |
| First Bank & Trust | $4.78B | CBLR | NA | NA | NA | 10.37% |
| Carter Bank & Trust | $4.80B | Risk-based | 14.34% | 14.34% | 15.60% | 11.73% |
| BlackRock Institutional Trust Company, N.A. | $4.75B | Risk-based | 131.98% | 131.98% | 132.41% | 60.46% |
| Bar Harbor Bank and Trust Company | $4.73B | Risk-based | 12.72% | 12.72% | 13.64% | 10.49% |
| Town Bank, N.A. | $4.71B | Risk-based | 11.19% | 11.19% | 11.78% | 9.75% |
| Southern First Bank | $4.70B | Risk-based | 11.61% | 11.61% | 12.84% | 8.89% |
| Erebor Bank, N.A. | $4.66B | CBLR | NA | NA | NA | 38.81% |
| The Fidelity Bank | $4.66B | Risk-based | 16.56% | 16.56% | 17.81% | 11.47% |
| Dacotah Bank | $4.92B | Risk-based | 11.27% | 11.27% | 12.37% | 10.07% |
| Peer 25th percentile | 11.44% | 11.44% | 12.60% | 10.15% | ||
| Peer median | 12.72% | 12.72% | 13.64% | 10.98% | ||
| Peer 75th percentile | 15.45% | 15.45% | 16.71% | 12.95% | ||
| This bank's percentile | 0 | 0 | 0 | 10 |
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/2044811/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.