ACNB Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.28% (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: 7.28% (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 14.30% +7.80 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 | $363.3M | 363,262 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.54B | 2,539,961 | RCOAA223 |
| Recomputed ratio | 14.30% | numerator / denominator | |
| Filed ratio | 14.30% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.80 pp | $198.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.30% +6.30 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 | $363.3M | 363,262 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.54B | 2,539,961 | RCOAA223 |
| Recomputed ratio | 14.30% | numerator / denominator | |
| Filed ratio | 14.30% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.30 pp | $160.1M | capital that could be lost first |
Total risk-based capital ratio 15.28% +5.28 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 | $388.0M | 388,012 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.54B | 2,539,961 | RCOAA223 |
| Recomputed ratio | 15.28% | numerator / denominator | |
| Filed ratio | 15.28% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.28 pp | $134.0M | capital that could be lost first |
Tier 1 leverage ratio 11.25% +6.25 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 | $363.3M | 363,262 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $3.23B | 3,230,218 | RCOAA224 |
| Recomputed ratio | 11.25% | numerator / denominator | |
| Filed ratio | 11.25% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.25 pp | $201.8M | 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 | 196,635 | 196,635 | 196,635 | 196,635 | 196,635 | 196,635 | RCOAP742 |
| Retained earnings | 234,128 | 234,026 | 224,432 | 223,075 | 211,618 | 210,154 | RCOAKW00 |
| Accumulated other comprehensive income | (23,371) | (23,459) | (22,174) | (28,578) | (32,851) | (35,318) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 407,392 | 407,202 | 398,893 | 391,132 | 375,402 | 371,471 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (44,130) | (44,709) | (46,684) | (41,027) | (37,500) | (35,708) | P859 - P840 |
| Common equity Tier 1 capital | 363,262 | 362,493 | 352,209 | 350,105 | 337,902 | 335,763 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 363,262 | 362,493 | 352,209 | 350,105 | 337,902 | 335,763 | RCOA8274 |
| Tier 2 capital | 24,750 | 24,311 | 23,916 | 23,295 | 24,094 | 24,682 | RCOA5311 |
| Allowance includable in Tier 2 capital | 24,750 | 24,311 | 23,916 | 23,295 | 24,094 | 24,682 | RCOA5310 |
| Total capital | 388,012 | 386,804 | 376,125 | 373,400 | 361,996 | 360,445 | RCOA3792 |
| Total risk-weighted assets | 2,539,961 | 2,475,435 | 2,458,975 | 2,467,428 | 2,482,887 | 2,473,119 | RCOAA223 |
| Average total assets for the leverage ratio | 3,230,218 | 3,189,302 | 3,223,991 | 3,223,718 | 3,205,522 | 2,919,205 | 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 | $81.8M | $3.8M | 4.70% | 0.15% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $557.6M | $113.1M | 20.28% | 4.45% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $16.1M | $3.2M | 20.00% | 0.13% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $816.3M | $497.0M | 60.89% | 19.57% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $4.7M | $7.0M | 150.00% | 0.28% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.61B | $1.58B | 97.93% | 62.07% | RC-R Part II, item 4.d, 5.d |
| All other assets | $194.1M | $182.9M | 94.24% | 7.20% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $139.6M | $139.6M | 100.00% | 5.50% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $7.7M | $2.7M | 35.01% | 0.11% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $14.1M | NA | 0.56% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $2.53B | ties to item 31 ($2.53B) |
|---|---|---|
| Risk-weighted assets before deductions | $2.54B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $2.54B | 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 | 14.30% | 14.30% | 15.28% | 11.25% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 14.64% | 14.64% | 15.63% | 11.37% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 14.32% | 14.32% | 15.30% | 10.92% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 14.19% | 14.19% | 15.13% | 10.86% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 13.61% | 13.61% | 14.58% | 10.54% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 13.58% | 13.58% | 14.57% | 11.50% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 16.03% | 16.03% | 17.02% | 12.03% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 15.71% | 15.71% | 16.69% | 11.82% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 15.42% | 15.42% | 16.39% | 11.57% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 15.09% | 15.09% | 16.24% | 11.26% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 14.86% | 14.86% | 15.99% | 11.12% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 14.99% | 14.99% | 16.04% | 11.16% | 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 |
|---|---|---|---|---|---|---|
| ACNB Bank (this bank) | Risk-based | 14.30% | 14.30% | 15.28% | 11.25% | |
| Union Savings Bank | $3.30B | CBLR | NA | NA | NA | 11.48% |
| BankFirst Financial Services | $3.31B | CBLR | NA | NA | NA | 10.86% |
| Fidelity Bank, N.A. | $3.30B | Risk-based | 10.97% | 10.97% | 12.16% | 9.99% |
| Red River Bank | $3.31B | Risk-based | 17.32% | 17.32% | 18.37% | 12.49% |
| OakStar Bank | $3.29B | CBLR | NA | NA | NA | 9.79% |
| Lone Star National Bank | $3.28B | Risk-based | 20.01% | 20.01% | 21.09% | 12.87% |
| TruNorth Bank | $3.32B | Risk-based | 15.98% | 15.98% | 16.59% | 11.46% |
| WestStar Bank | $3.28B | Risk-based | 13.13% | 13.13% | 14.07% | 12.27% |
| Austin Bank, Texas N.A. | $3.33B | CBLR | NA | NA | NA | 15.12% |
| Stearns Bank N.A. | $3.27B | Risk-based | 15.39% | 16.25% | 17.52% | 15.42% |
| Peer 25th percentile | 13.69% | 13.84% | 14.70% | 11.01% | ||
| Peer median | 15.68% | 16.11% | 17.05% | 11.87% | ||
| Peer 75th percentile | 16.98% | 17.05% | 18.16% | 12.77% | ||
| This bank's percentile | 33 | 33 | 33 | 30 |
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/5210/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.