Cayuga Lake National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.69% (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: 10.69% (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 17.44% +10.94 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 | $26.2M | 26,194 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $150.2M | 150,183 | RCOAA223 |
| Recomputed ratio | 17.44% | numerator / denominator | |
| Filed ratio | 17.44% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.94 pp | $16.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.44% +9.44 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 | $26.2M | 26,194 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $150.2M | 150,183 | RCOAA223 |
| Recomputed ratio | 17.44% | numerator / denominator | |
| Filed ratio | 17.44% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.44 pp | $14.2M | capital that could be lost first |
Total risk-based capital ratio 18.69% +8.69 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 | $28.1M | 28,075 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $150.2M | 150,183 | RCOAA223 |
| Recomputed ratio | 18.69% | numerator / denominator | |
| Filed ratio | 18.69% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.69 pp | $13.1M | capital that could be lost first |
Tier 1 leverage ratio 9.30% +4.30 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 | $26.2M | 26,194 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $281.5M | 281,516 | RCOAA224 |
| Recomputed ratio | 9.30% | numerator / denominator | |
| Filed ratio | 9.30% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.30 pp | $12.1M | 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 | 6,730 | 6,730 | 6,730 | 6,730 | 6,730 | 6,730 | RCOAP742 |
| Retained earnings | 19,464 | 19,305 | 19,386 | 20,554 | 19,982 | 19,490 | RCOAKW00 |
| Accumulated other comprehensive income | (4,495) | (5,099) | (4,990) | (5,525) | (6,731) | (6,131) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 21,699 | 20,936 | 21,126 | 21,759 | 19,981 | 20,089 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,495 | 5,099 | 4,990 | 5,525 | 6,731 | 6,131 | P859 - P840 |
| Common equity Tier 1 capital | 26,194 | 26,035 | 26,116 | 27,284 | 26,712 | 26,220 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 26,194 | 26,035 | 26,116 | 27,284 | 26,712 | 26,220 | RCOA8274 |
| Tier 2 capital | 1,881 | 1,896 | 1,881 | 1,877 | 1,891 | 1,921 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,881 | 1,896 | 1,881 | 1,877 | 1,891 | 1,921 | RCOA5310 |
| Total capital | 28,075 | 27,931 | 27,997 | 29,161 | 28,603 | 28,141 | RCOA3792 |
| Total risk-weighted assets | 150,183 | 151,204 | 149,913 | 149,595 | 150,643 | 153,030 | RCOAA223 |
| Average total assets for the leverage ratio | 281,516 | 282,494 | 279,284 | 281,397 | 283,110 | 283,082 | 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 | $10.2M | $7K | 0.07% | 0.00% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $87.4M | $15.7M | 17.98% | 10.44% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $118.2M | $65.5M | 55.38% | 43.49% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $4.2M | $6.4M | 150.00% | 4.23% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $52.8M | $52.8M | 100.00% | 35.06% | RC-R Part II, item 4.d, 5.d |
| All other assets | $8.7M | $9.4M | 108.36% | 6.25% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $785K | $785K | 100.00% | 0.52% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | NA | 0.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $150.5M | ties to item 31 ($150.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $150.5M | RCONB704 |
| Less: excess allowance for credit losses | $323K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $150.2M | 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 | 17.44% | 17.44% | 18.69% | 9.30% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 17.22% | 17.22% | 18.47% | 9.22% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 17.42% | 17.42% | 18.68% | 9.35% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 18.24% | 18.24% | 19.49% | 9.70% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 17.73% | 17.73% | 18.99% | 9.44% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 17.13% | 17.13% | 18.39% | 9.26% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 16.01% | 16.01% | 17.26% | 9.12% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.74% | 15.74% | 16.99% | 8.83% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.05% | 15.05% | 16.31% | 8.86% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 15.38% | 15.38% | 16.63% | 8.72% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 15.48% | 15.48% | 16.74% | 9.14% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.48% | 15.48% | 16.73% | 9.41% | 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 |
|---|---|---|---|---|---|---|
| Cayuga Lake National Bank (this bank) | Risk-based | 17.44% | 17.44% | 18.69% | 9.30% | |
| Applied Bank | $274.1M | Risk-based | 78.16% | 78.16% | 78.67% | 17.49% |
| Citizens Bank and Trust Company of Grainger County | $273.2M | CBLR | NA | NA | NA | 14.22% |
| First National Bank of Steeleville | $274.5M | Risk-based | 24.43% | 24.43% | 25.27% | 13.55% |
| FNB Bank | $274.6M | CBLR | NA | NA | NA | 14.48% |
| Columbus Bank and Trust Company | $274.6M | CBLR | NA | NA | NA | 9.47% |
| Davis Trust Company | $274.9M | Risk-based | 11.98% | 11.98% | 12.83% | 8.47% |
| First New Mexico Bank | $275.1M | CBLR | NA | NA | NA | 14.73% |
| The First National Bank of Ballinger | $275.3M | Risk-based | 17.55% | 17.55% | 18.81% | 10.52% |
| First Federal Bank | $275.3M | Risk-based | 15.75% | 15.75% | 16.87% | 9.38% |
| Peer 25th percentile | 15.75% | 15.75% | 16.87% | 9.47% | ||
| Peer median | 17.55% | 17.55% | 18.81% | 13.55% | ||
| Peer 75th percentile | 24.43% | 24.43% | 25.27% | 14.48% | ||
| This bank's percentile | 40 | 40 | 40 | 11 |
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/63201/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.