Center National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.76% (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: 9.76% (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 16.56% +10.06 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 | $26.8M | 26,787 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $161.7M | 161,746 | RCOAA223 |
| Recomputed ratio | 16.56% | numerator / denominator | |
| Filed ratio | 16.56% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.06 pp | $16.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.56% +8.56 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 | $26.8M | 26,787 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $161.7M | 161,746 | RCOAA223 |
| Recomputed ratio | 16.56% | numerator / denominator | |
| Filed ratio | 16.56% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.56 pp | $13.8M | capital that could be lost first |
Total risk-based capital ratio 17.76% +7.76 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 | $28.7M | 28,726 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $161.7M | 161,746 | RCOAA223 |
| Recomputed ratio | 17.76% | numerator / denominator | |
| Filed ratio | 17.76% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.76 pp | $12.6M | capital that could be lost first |
Tier 1 leverage ratio 11.05% +6.05 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 | $26.8M | 26,787 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $242.3M | 242,320 | RCOAA224 |
| Recomputed ratio | 11.05% | numerator / denominator | |
| Filed ratio | 11.05% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.05 pp | $14.7M | 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 | 2,500 | 2,500 | 2,500 | 2,500 | 2,500 | 2,500 | RCOAP742 |
| Retained earnings | 24,287 | 24,066 | 24,118 | 23,971 | 23,705 | 23,349 | RCOAKW00 |
| Accumulated other comprehensive income | (3,012) | (2,920) | (2,830) | (3,082) | (3,566) | (4,233) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 23,775 | 23,646 | 23,788 | 23,389 | 22,639 | 21,616 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,012 | 2,920 | 2,830 | 3,082 | 3,566 | 4,233 | P859 - P840 |
| Common equity Tier 1 capital | 26,787 | 26,566 | 26,618 | 26,471 | 26,205 | 25,849 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 26,787 | 26,566 | 26,618 | 26,471 | 26,205 | 25,849 | RCOA8274 |
| Tier 2 capital | 1,939 | 1,922 | 1,906 | 1,787 | 1,671 | 1,671 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,939 | 1,922 | 1,906 | 1,787 | 1,671 | 1,671 | RCOA5310 |
| Total capital | 28,726 | 28,488 | 28,524 | 28,258 | 27,876 | 27,520 | RCOA3792 |
| Total risk-weighted assets | 161,746 | 160,314 | 163,885 | 159,076 | 154,184 | 145,674 | RCOAA223 |
| Average total assets for the leverage ratio | 242,320 | 238,633 | 242,836 | 242,088 | 244,711 | 251,066 | 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 | $21.1M | $352K | 1.67% | 0.22% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $60.9M | $11.0M | 18.13% | 6.82% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $51.4M | $33.7M | 65.49% | 20.81% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $7K | $10K | 150.00% | 0.01% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $106.7M | $106.7M | 99.99% | 65.95% | RC-R Part II, item 4.d, 5.d |
| All other assets | $7.2M | $5.0M | 69.98% | 3.10% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $6.7M | $2.1M | 31.36% | 1.29% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2.9M | NA | 1.80% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $158.8M | ties to item 31 ($158.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $161.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $161.7M | 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 | 16.56% | 16.56% | 17.76% | 11.05% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 16.57% | 16.57% | 17.77% | 11.13% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 16.24% | 16.24% | 17.40% | 10.96% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 16.64% | 16.64% | 17.76% | 10.93% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 17.00% | 17.00% | 18.08% | 10.71% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 17.74% | 17.74% | 18.89% | 10.30% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 17.36% | 17.36% | 18.48% | 10.02% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 16.82% | 16.82% | 17.91% | 10.17% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 16.92% | 16.92% | 18.01% | 10.00% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 17.09% | 17.09% | 18.19% | 10.06% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 16.94% | 16.94% | 18.01% | 9.70% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 17.07% | 17.07% | 18.17% | 9.67% | 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 |
|---|---|---|---|---|---|---|
| Center National Bank (this bank) | Risk-based | 16.56% | 16.56% | 17.76% | 11.05% | |
| First Farmers & Merchants National Bank | $242.6M | Risk-based | 14.32% | 14.32% | 15.31% | 11.62% |
| Bankchampaign, N.A. | $242.8M | Risk-based | 14.63% | 14.63% | 15.89% | 11.84% |
| Citizens Bank & Trust Company | $242.3M | CBLR | NA | NA | NA | 11.45% |
| The Idabel National Bank | $242.3M | Risk-based | 23.53% | 23.53% | 24.81% | 16.18% |
| Waycross Bank & Trust | $242.2M | CBLR | NA | NA | NA | 12.15% |
| Arcadian Bank | $242.1M | CBLR | NA | NA | NA | 12.01% |
| Wells Fargo Delaware Trust Company, N.A. | $242.0M | Risk-based | 497.10% | 497.10% | 497.10% | 99.98% |
| The Commercial Bank of Grayson | $242.0M | Risk-based | 17.60% | 17.60% | 18.85% | 11.01% |
| National Bank & Trust | $242.0M | CBLR | NA | NA | NA | 10.83% |
| Peer 25th percentile | 14.63% | 14.63% | 15.89% | 11.45% | ||
| Peer median | 17.60% | 17.60% | 18.85% | 11.84% | ||
| Peer 75th percentile | 23.53% | 23.53% | 24.81% | 12.15% | ||
| This bank's percentile | 40 | 40 | 40 | 22 |
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/1017957/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.