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REGULATORY MATTERS | 6 Months Ended
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Jun. 30, 2024
Banking and Thrift, Other Disclosure [Abstract] |
REGULATORY MATTERS | REGULATORY MATTERS The Company (on a consolidated basis) and the Bank are each subject to various regulatory capital requirements administered by the federal and state banking agencies. Failure to meet minimum capital requirements can initiate certain mandatory, and possibly additional discretionary, actions by the regulators that, if undertaken, could have a direct material effect on the consolidated financial statements of the Company and the Bank. Additionally, the ability of the Company to pay dividends to its stockholders is dependent upon the ability of the Bank to pay dividends to the Company. Under capital adequacy guidelines and the regulatory framework for prompt corrective action, the Company and the Bank must meet specific capital guidelines that involve quantitative measures of the assets, liabilities, and certain off-balance-sheet items as calculated under regulatory accounting practices. The capital amounts and classification are also subject to qualitative judgments by regulators about components, risk weightings, and other factors. As allowed under the regulations, the Company and the Bank elected to exclude accumulated other comprehensive income, including unrealized gains and losses on debt securities, in the computation of regulatory capital. Prompt corrective action provisions are not applicable to bank holding companies. Additionally, the Company and the Bank must maintain a “capital conservation buffer” to avoid becoming subject to restrictions on capital distributions and certain discretionary bonus payments to management. The capital conservation buffer is 2.5% of risk-weighted assets. As of June 30, 2024 and December 31, 2023, the Company and the Bank each met all capital adequacy requirements to which they were subject. The actual and required capital amounts and ratios of the Company (on a consolidated basis) and the Bank were as follows:
|  | June 30, 2024
|  | Actual |  | For Capital Adequacy Purposes |  | To Be Well Capitalized Under Prompt Corrective Action Provisions
(dollars in thousands) |  | Amount |  | Ratio |  | Amount |  | Ratio |  | Amount |  | Ratio
Consolidated HBT Financial, Inc. |  |  |  |  |  |  |  |  |  |  |  |
Total Capital (to Risk Weighted Assets) |  | $ | 624,067 |  |  | 16.01 | % |  | $ | 311,789 |  |  | 8.00 | % |  | N/A |  | N/A
Tier 1 Capital (to Risk Weighted Assets) |  | 544,803 |  |  | 13.98 |  |  | 233,841 |  |  | 6.00 |  |  | N/A |  | N/A
Common Equity Tier 1 Capital (to Risk Weighted Assets) |  | 493,598 |  |  | 12.66 |  |  | 175,381 |  |  | 4.50 |  |  | N/A |  | N/A
Tier 1 Capital (to Average Assets) |  | 544,803 |  |  | 10.83 |  |  | 201,293 |  |  | 4.00 |  |  | N/A |  | N/A
Heartland Bank and Trust Company |  |  |  |  |  |  |  |  |  |  |  |
Total Capital (to Risk Weighted Assets) |  | $ | 608,823 |  |  | 15.63 | % |  | $ | 311,525 |  |  | 8.00 | % |  | $ | 389,406 |  |  | 10.00 | %
Tier 1 Capital (to Risk Weighted Assets) |  | 569,073 |  |  | 14.61 |  |  | 233,643 |  |  | 6.00 |  |  | 311,525 |  |  | 8.00 |
Common Equity Tier 1 Capital (to Risk Weighted Assets) |  | 569,073 |  |  | 14.61 |  |  | 175,233 |  |  | 4.50 |  |  | 253,114 |  |  | 6.50 |
Tier 1 Capital (to Average Assets) |  | 569,073 |  |  | 11.32 |  |  | 201,165 |  |  | 4.00 |  |  | 251,457 |  |  | 5.00 |
|  | December 31, 2023
|  | Actual |  | For Capital Adequacy Purposes |  | To Be Well Capitalized Under Prompt Corrective Action Provisions
(dollars in thousands) |  | Amount |  | Ratio |  | Amount |  | Ratio |  | Amount |  | Ratio
Consolidated HBT Financial, Inc. |  |  |  |  |  |  |  |  |  |  |  |
Total Capital (to Risk Weighted Assets) |  | $ | 603,234 |  |  | 15.33 | % |  | $ | 314,814 |  |  | 8.00 | % |  | N/A |  | N/A
Tier 1 Capital (to Risk Weighted Assets) |  | 527,964 |  |  | 13.42 |  |  | 236,110 |  |  | 6.00 |  |  | N/A |  | N/A
Common Equity Tier 1 Capital (to Risk Weighted Assets) |  | 476,789 |  |  | 12.12 |  |  | 177,083 |  |  | 4.50 |  |  | N/A |  | N/A
Tier 1 Capital (to Average Assets) |  | 527,964 |  |  | 10.49 |  |  | 201,231 |  |  | 4.00 |  |  | N/A |  | N/A
Heartland Bank and Trust Company |  |  |  |  |  |  |  |  |  |  |  |
Total Capital (to Risk Weighted Assets) |  | $ | 586,604 |  |  | 14.92 | % |  | $ | 314,496 |  |  | 8.00 | % |  | $ | 393,119 |  |  | 10.00 | %
Tier 1 Capital (to Risk Weighted Assets) |  | 550,808 |  |  | 14.01 |  |  | 235,872 |  |  | 6.00 |  |  | 314,496 |  |  | 8.00 |
Common Equity Tier 1 Capital (to Risk Weighted Assets) |  | 550,808 |  |  | 14.01 |  |  | 176,904 |  |  | 4.50 |  |  | 255,528 |  |  | 6.50 |
Tier 1 Capital (to Average Assets) |  | 550,808 |  |  | 10.96 |  |  | 201,063 |  |  | 4.00 |  |  | 251,329 |  |  | 5.00 |

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- Definition The entire disclosure for regulatory capital requirement for depository and lending institutions. Institutions include, but not are not limited to, finance company, insured depository institution, bank holding company, savings and loan association holding company, bank and savings institution not federally insured, mortgage company, foreign financial institution and credit union. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 505 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480696/942-505-50-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 505 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480696/942-505-50-1 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 505 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480696/942-505-50-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 505 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480696/942-505-50-1 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 505 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480696/942-505-50-1 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 505 -Name Accounting Standards Codification -Section 50 -Paragraph 1D -Publisher FASB -URI https://asc.fasb.org//1943274/2147480696/942-505-50-1D Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 505 -Name Accounting Standards Codification -Section 50 -Paragraph 1A -Publisher FASB -URI https://asc.fasb.org//1943274/2147480696/942-505-50-1A Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 505 -Name Accounting Standards Codification -Section 50 -Paragraph 1F -Publisher FASB -URI https://asc.fasb.org//1943274/2147480696/942-505-50-1F + Details
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