Bna Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.88% (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: 10.88% (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 18.04% +11.54 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 | $104.2M | 104,214 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $577.6M | 577,576 | RCOAA223 |
| Recomputed ratio | 18.04% | numerator / denominator | |
| Filed ratio | 18.04% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.54 pp | $66.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 18.04% +10.04 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 | $104.2M | 104,214 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $577.6M | 577,576 | RCOAA223 |
| Recomputed ratio | 18.04% | numerator / denominator | |
| Filed ratio | 18.04% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +10.04 pp | $58.0M | capital that could be lost first |
Total risk-based capital ratio 18.88% +8.88 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 | $109.0M | 109,019 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $577.6M | 577,576 | RCOAA223 |
| Recomputed ratio | 18.88% | numerator / denominator | |
| Filed ratio | 18.88% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.88 pp | $51.3M | capital that could be lost first |
Tier 1 leverage ratio 12.49% +7.49 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 | $104.2M | 104,214 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $834.5M | 834,539 | RCOAA224 |
| Recomputed ratio | 12.49% | numerator / denominator | |
| Filed ratio | 12.49% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.49 pp | $62.5M | 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 | 97,421 | 97,421 | 91,721 | 91,721 | 91,721 | 91,721 | RCOAP742 |
| Retained earnings | 6,950 | 3,599 | 5,833 | 9,894 | 6,449 | 3,461 | RCOAKW00 |
| Accumulated other comprehensive income | (10,135) | (11,367) | (9,776) | (10,846) | (13,871) | (13,454) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 94,236 | 89,653 | 87,778 | 90,769 | 84,299 | 81,728 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 9,978 | 11,202 | 9,603 | 10,665 | 13,682 | 13,268 | P859 - P840 |
| Common equity Tier 1 capital | 104,214 | 100,855 | 97,381 | 101,434 | 97,981 | 94,996 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 104,214 | 100,855 | 97,381 | 101,434 | 97,981 | 94,996 | RCOA8274 |
| Tier 2 capital | 4,805 | 4,380 | 7,222 | 6,885 | 6,652 | 6,528 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,805 | 4,380 | 7,222 | 6,885 | 6,652 | 6,528 | RCOA5310 |
| Total capital | 109,019 | 105,235 | 104,603 | 108,319 | 104,633 | 101,524 | RCOA3792 |
| Total risk-weighted assets | 577,576 | 572,938 | 577,018 | 552,690 | 531,842 | 521,842 | RCOAA223 |
| Average total assets for the leverage ratio | 834,539 | 849,749 | 826,776 | 805,541 | 797,925 | 785,034 | 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 | $34.7M | $3.8M | 11.01% | 0.66% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $233.8M | $70.0M | 29.95% | 12.12% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $289.0M | $153.7M | 53.20% | 26.62% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $29.5M | $44.2M | 150.00% | 7.65% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $2.3M | $3.4M | 150.00% | 0.59% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $231.1M | $231.1M | 100.00% | 40.01% | RC-R Part II, item 4.d, 5.d |
| All other assets | $38.2M | $38.2M | 100.00% | 6.62% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $11.6M | $11.6M | 100.00% | 2.01% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $21.4M | NA | 3.71% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $556.2M | does not tie to item 31 ($568.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $577.6M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $577.6M | 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 | 18.04% | 18.04% | 18.88% | 12.49% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 17.60% | 17.60% | 18.37% | 11.87% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 16.88% | 16.88% | 18.13% | 11.78% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 18.35% | 18.35% | 19.60% | 12.59% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 18.42% | 18.42% | 19.67% | 12.28% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 18.20% | 18.20% | 19.45% | 12.10% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 17.74% | 17.74% | 18.99% | 11.81% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 18.08% | 18.08% | 19.33% | 11.96% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 17.40% | 17.40% | 18.65% | 11.60% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 17.25% | 17.25% | 18.51% | 11.28% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 16.68% | 16.68% | 17.93% | 11.01% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 16.76% | 16.76% | 18.01% | 11.20% | 14.65% | 14.67% | 15.79% | 10.60% |
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 |
|---|---|---|---|---|---|---|
| Bna Bank (this bank) | Risk-based | 18.04% | 18.04% | 18.88% | 12.49% | |
| Harmony Bank | $855.3M | Risk-based | 14.88% | 14.88% | 15.98% | 11.90% |
| Skowhegan Savings Bank | $855.0M | Risk-based | 22.46% | 22.46% | 23.56% | 15.81% |
| PSB Bank | $854.5M | Risk-based | 9.37% | 9.37% | 10.39% | 8.12% |
| Focus Bank | $854.1M | CBLR | NA | NA | NA | 12.61% |
| Savings Bank of Walpole | $857.9M | Risk-based | 13.42% | 13.42% | 14.62% | 8.66% |
| Community National Bank | $853.1M | Risk-based | 15.29% | 15.29% | 16.24% | 9.66% |
| Community Bank of Louisiana | $852.9M | CBLR | NA | NA | NA | 10.13% |
| Texas National Bank of Jacksonville | $852.4M | Risk-based | 15.31% | 15.31% | 16.57% | 10.08% |
| The Peoples Bank Co. | $859.2M | Risk-based | 20.52% | 20.52% | 21.77% | 11.89% |
| Peer 25th percentile | 14.15% | 14.15% | 15.30% | 9.66% | ||
| Peer median | 15.29% | 15.29% | 16.24% | 10.13% | ||
| Peer 75th percentile | 17.91% | 17.91% | 19.17% | 11.90% | ||
| This bank's percentile | 71 | 71 | 71 | 78 |
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/916745/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.