BNC National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.89% (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: 7.89% (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 14.87% +8.37 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 | $126.1M | 126,136 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $848.5M | 848,543 | RCOAA223 |
| Recomputed ratio | 14.87% | numerator / denominator | |
| Filed ratio | 14.87% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.37 pp | $71.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.87% +6.87 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 | $126.1M | 126,136 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $848.5M | 848,543 | RCOAA223 |
| Recomputed ratio | 14.87% | numerator / denominator | |
| Filed ratio | 14.87% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.87 pp | $58.3M | capital that could be lost first |
Total risk-based capital ratio 15.89% +5.89 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 | $134.9M | 134,851 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $848.5M | 848,543 | RCOAA223 |
| Recomputed ratio | 15.89% | numerator / denominator | |
| Filed ratio | 15.89% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.89 pp | $50.0M | capital that could be lost first |
Tier 1 leverage ratio 12.21% +7.21 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 | $126.1M | 126,136 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.03B | 1,033,393 | RCOAA224 |
| Recomputed ratio | 12.21% | numerator / denominator | |
| Filed ratio | 12.21% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.21 pp | $74.5M | 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 | 60,222 | 60,222 | 60,222 | 60,222 | 60,222 | 60,222 | RCOAP742 |
| Retained earnings | 65,928 | 62,671 | 59,854 | 57,476 | 54,546 | 51,988 | RCOAKW00 |
| Accumulated other comprehensive income | (5,213) | (5,088) | (4,993) | (5,580) | (6,444) | (7,136) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 120,937 | 117,805 | 115,083 | 112,118 | 108,324 | 105,074 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,199 | 5,074 | 4,979 | 5,566 | 6,354 | 7,045 | P859 - P840 |
| Common equity Tier 1 capital | 126,136 | 122,879 | 120,062 | 117,684 | 114,678 | 112,119 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 126,136 | 122,879 | 120,062 | 117,684 | 114,678 | 112,119 | RCOA8274 |
| Tier 2 capital | 8,715 | 8,763 | 10,433 | 9,433 | 9,260 | 9,447 | RCOA5311 |
| Allowance includable in Tier 2 capital | 8,715 | 8,763 | 10,433 | 9,433 | 9,260 | 9,447 | RCOA5310 |
| Total capital | 134,851 | 131,642 | 130,495 | 127,117 | 123,938 | 121,566 | RCOA3792 |
| Total risk-weighted assets | 848,543 | 864,057 | 859,021 | 859,151 | 861,086 | 827,111 | RCOAA223 |
| Average total assets for the leverage ratio | 1,033,393 | 1,089,766 | 1,025,378 | 988,341 | 947,608 | 954,815 | 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 | $173.1M | $1.5M | 0.85% | 0.17% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $100.2M | $16.7M | 16.68% | 1.97% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $22.4M | $11.2M | 50.00% | 1.32% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $813K | $1.2M | 150.00% | 0.14% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $6.1M | $9.2M | 150.00% | 1.08% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $700.8M | $679.0M | 96.89% | 80.02% | RC-R Part II, item 4.d, 5.d |
| All other assets | $45.1M | $42.4M | 94.15% | 5.00% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $100.2M | $84.5M | 84.34% | 9.96% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2.8M | NA | 0.33% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $845.7M | ties to item 31 ($845.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $848.5M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $848.5M | 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 | 14.87% | 14.87% | 15.89% | 12.21% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 14.22% | 14.22% | 15.24% | 11.28% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 13.98% | 13.98% | 15.19% | 11.71% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 13.70% | 13.70% | 14.80% | 11.91% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 13.32% | 13.32% | 14.39% | 12.10% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 13.56% | 13.56% | 14.70% | 11.74% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 13.25% | 13.25% | 14.38% | 11.89% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 15.05% | 15.05% | 16.24% | 13.33% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 14.68% | 14.68% | 15.86% | 13.36% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 14.42% | 14.42% | 15.58% | 12.49% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 14.25% | 14.25% | 15.42% | 12.54% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 14.01% | 14.01% | 15.14% | 12.35% | 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 |
|---|---|---|---|---|---|---|
| BNC National Bank (this bank) | Risk-based | 14.87% | 14.87% | 15.89% | 12.21% | |
| Brentwood Bank | $1.05B | CBLR | NA | NA | NA | 9.75% |
| Ubank | $1.05B | CBLR | NA | NA | NA | 10.46% |
| Magyar Bank | $1.05B | Risk-based | 14.89% | 14.89% | 15.97% | 11.29% |
| First Southern Bank | $1.04B | CBLR | NA | NA | NA | 10.85% |
| Superior National Bank | $1.04B | Risk-based | 17.27% | 17.27% | 18.47% | 11.70% |
| Firstier Bank | $1.05B | Risk-based | 13.34% | 13.34% | 14.60% | 11.43% |
| Security Financial Bank | $1.04B | Risk-based | 11.98% | 11.98% | 13.23% | 9.67% |
| Cornhusker Bank | $1.05B | Risk-based | 12.68% | 12.68% | 13.94% | 10.12% |
| Belmont Bank & Trust Company | $1.05B | Risk-based | 15.68% | 15.68% | 16.86% | 11.87% |
| United Bankers' Bank | $1.05B | Risk-based | 17.12% | 17.12% | 18.37% | 14.46% |
| Peer 25th percentile | 13.01% | 13.01% | 14.27% | 10.20% | ||
| Peer median | 14.89% | 14.89% | 15.97% | 11.07% | ||
| Peer 75th percentile | 16.40% | 16.40% | 17.62% | 11.64% | ||
| This bank's percentile | 43 | 43 | 43 | 90 |
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/2358769/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.