Regulatory Requirements (Tables)

9 Months Ended

Sep. 30, 2020

Banking and Thrift [Abstract]

Regulatory Capital and Ratios

The regulatory capital and ratios for CSC (consolidated) and CSB are as follows:

	Actual (1)				Minimum to be Well Capitalized				Minimum Capital Requirement
September 30, 2020	Amount		Ratio		Amount		Ratio		Amount		Ratio (2)
CSC
Common Equity Tier 1 Risk-Based Capital	$	17,438	15.9	%	N/A				$	4,921	4.5	%
Tier 1 Risk-Based Capital	22,701		20.8	%	N/A				6,562		6.0	%
Total Risk-Based Capital	22,735		20.8	%	N/A				8,749		8.0	%
Tier 1 Leverage	22,701		5.7	%	N/A				16,071		4.0	%
Supplementary Leverage Ratio	22,701		5.6	%	N/A				12,249		3.0	%
CSB
Common Equity Tier 1 Risk-Based Capital	$	16,648	19.1	%	$	5,656	6.5	%	$	3,916	4.5	%
Tier 1 Risk-Based Capital	16,648		19.1	%	6,962		8.0	%	5,221		6.0	%
Total Risk-Based Capital	16,680		19.2	%	8,702		10.0	%	6,962		8.0	%
Tier 1 Leverage	16,648		5.6	%	14,813		5.0	%	11,850		4.0	%
Supplementary Leverage Ratio	16,648		5.5	%	N/A		N/A		9,076		3.0	%
December 31, 2019
CSC
Common Equity Tier 1 Risk-Based Capital	$	17,660	19.5	%	N/A				$	4,073	4.5	%
Tier 1 Risk-Based Capital	20,453		22.6	%	N/A				5,431		6.0	%
Total Risk-Based Capital	20,472		22.6	%	N/A				7,241		8.0	%
Tier 1 Leverage	20,453		7.3	%	N/A				11,189		4.0	%
Supplementary Leverage Ratio	20,453		7.1	%	N/A				8,604		3.0	%
CSB
Common Equity Tier 1 Risk-Based Capital	$	14,819	20.7	%	$	4,649	6.5	%	$	3,218	4.5	%
Tier 1 Risk-Based Capital	14,819		20.7	%	5,722		8.0	%	4,291		6.0	%
Total Risk-Based Capital	14,837		20.7	%	7,152		10.0	%	5,722		8.0	%
Tier 1 Leverage	14,819		7.1	%	10,486		5.0	%	8,389		4.0	%
Supplementary Leverage Ratio	14,819		6.8	%	N/A		N/A		6,497		3.0	%

(1) In the interagency regulatory capital and liquidity rules adopted in October 2019, Category III banking organizations such as CSC were given the ability to opt-out of the inclusion of AOCI in regulatory capital, and CSC made this opt-out election as of January 1, 2020. Therefore, AOCI is excluded from the amounts and ratios presented as of September 30, 2020. In 2019, CSC and CSB were required to include all components of AOCI in regulatory capital; the amounts and ratios for December 31, 2019 are presented on this basis.

(2) Under the Basel III capital rule, CSC and CSB are also required to maintain a capital conservation buffer and a countercyclical capital buffer above the regulatory minimum risk-based capital ratios. The capital conservation buffer and countercyclical capital buffer were 2.5% and zero percent, respectively, for both periods presented. If either buffer falls below the minimum requirement, the Company would be subject to limits on capital distributions and discretionary bonus payments to executive officers. At September 30, 2020, the minimum capital requirement plus capital conservation buffer and countercyclical capital buffer for Common Equity Tier 1 Risk-Based Capital, Tier 1 Risk-Based Capital, and Total Risk-Based Capital ratios were 7.0%, 8.5%, and 10.5%, respectively.

N/A Not applicable.

Net Capital and Net Capital Requirements

Net capital and net capital requirements for CS&Co are as follows:

	September 30, 2020		December 31, 2019
Net Capital	$	2,166	$	3,700
Minimum net capital required	1.000		0.250
2% of aggregate debit balances	595		446
Net Capital in excess of required net capital	$	1,571	$	3,254