Buena Vista National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.82% (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: 7.82% (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 14.57% +8.07 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 | $37.6M | 37,636 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $258.3M | 258,341 | RCOAA223 |
| Recomputed ratio | 14.57% | numerator / denominator | |
| Filed ratio | 14.57% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.07 pp | $20.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.57% +6.57 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 | $37.6M | 37,636 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $258.3M | 258,341 | RCOAA223 |
| Recomputed ratio | 14.57% | numerator / denominator | |
| Filed ratio | 14.57% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.57 pp | $17.0M | capital that could be lost first |
Total risk-based capital ratio 15.82% +5.82 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 | $40.9M | 40,866 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $258.3M | 258,341 | RCOAA223 |
| Recomputed ratio | 15.82% | numerator / denominator | |
| Filed ratio | 15.82% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.82 pp | $15.0M | capital that could be lost first |
Tier 1 leverage ratio 11.12% +6.12 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 | $37.6M | 37,636 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $338.6M | 338,576 | RCOAA224 |
| Recomputed ratio | 11.12% | numerator / denominator | |
| Filed ratio | 11.12% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.12 pp | $20.7M | 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 | 14,192 | 14,192 | 14,192 | 14,192 | 14,192 | 14,192 | RCOAP742 |
| Retained earnings | 25,942 | 24,920 | 23,673 | 24,480 | 23,544 | 22,841 | RCOAKW00 |
| Accumulated other comprehensive income | (2,857) | (2,846) | (2,524) | (2,925) | (3,849) | (4,562) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 37,277 | 36,266 | 35,341 | 35,747 | 33,887 | 32,471 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 359 | 348 | 23 | 424 | 1,348 | 2,061 | P859 - P840 |
| Common equity Tier 1 capital | 37,636 | 36,614 | 35,364 | 36,171 | 35,235 | 34,532 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 37,636 | 36,614 | 35,364 | 36,171 | 35,235 | 34,532 | RCOA8274 |
| Tier 2 capital | 3,230 | 3,051 | 2,909 | 2,780 | 2,737 | 2,742 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,230 | 3,051 | 2,909 | 2,780 | 2,737 | 2,742 | RCOA5310 |
| Total capital | 40,866 | 39,665 | 38,273 | 38,951 | 37,972 | 37,274 | RCOA3792 |
| Total risk-weighted assets | 258,341 | 243,920 | 232,502 | 222,388 | 218,975 | 219,401 | RCOAA223 |
| Average total assets for the leverage ratio | 338,576 | 328,667 | 323,147 | 319,852 | 321,311 | 323,098 | 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 | $16.3M | $3.7M | 22.60% | 1.43% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $80.9M | $15.1M | 18.61% | 5.83% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $100.4M | $56.4M | 56.14% | 21.80% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $267K | $400K | 150.00% | 0.15% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $131.9M | $131.9M | 100.00% | 51.02% | RC-R Part II, item 4.d, 5.d |
| All other assets | $17.1M | $15.7M | 92.28% | 6.09% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $11.7M | $11.7M | 100.00% | 4.54% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $23.6M | NA | 9.14% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $234.8M | ties to item 31 ($234.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $258.4M | RCONB704 |
| Less: excess allowance for credit losses | $97K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $258.3M | 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 | 14.57% | 14.57% | 15.82% | 11.12% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.01% | 15.01% | 16.26% | 11.14% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.21% | 15.21% | 16.46% | 10.94% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 16.26% | 16.26% | 17.51% | 11.31% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 16.09% | 16.09% | 17.34% | 10.97% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 15.74% | 15.74% | 16.99% | 10.69% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.32% | 15.32% | 16.56% | 10.89% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.80% | 15.80% | 17.03% | 11.09% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.38% | 15.38% | 16.56% | 10.92% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 15.56% | 15.56% | 16.74% | 10.70% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 15.63% | 15.63% | 16.83% | 10.68% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.58% | 15.58% | 16.72% | 10.96% | 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 |
|---|---|---|---|---|---|---|
| Buena Vista National Bank (this bank) | Risk-based | 14.57% | 14.57% | 15.82% | 11.12% | |
| Citizens First Bank | $344.5M | CBLR | NA | NA | NA | 10.26% |
| The First National Bank of Hereford | $344.6M | CBLR | NA | NA | NA | 12.32% |
| Gulfside Bank | $344.6M | CBLR | NA | NA | NA | 11.24% |
| Farmers and Merchants Bank of St. Clair | $343.5M | Risk-based | 18.30% | 18.30% | 19.52% | 12.76% |
| State Bank of Toulon | $343.4M | Risk-based | 12.45% | 12.45% | 13.15% | 10.46% |
| Greenville Savings Bank | $342.7M | CBLR | NA | NA | NA | 12.84% |
| Goppert State Service Bank | $345.3M | CBLR | NA | NA | NA | 9.28% |
| First National Community Bank | $345.3M | Risk-based | 13.17% | 13.17% | 14.19% | 9.38% |
| Waumandee State Bank | $345.5M | Risk-based | 13.75% | 13.75% | 15.00% | 9.39% |
| Premier Bank N.A. | $342.4M | CBLR | NA | NA | NA | 12.59% |
| Peer 25th percentile | 12.99% | 12.99% | 13.93% | 9.61% | ||
| Peer median | 13.46% | 13.46% | 14.59% | 10.85% | ||
| Peer 75th percentile | 14.88% | 14.88% | 16.13% | 12.52% | ||
| This bank's percentile | 75 | 75 | 75 | 50 |
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/621441/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.