Chester National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.74% (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: 8.74% (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 15.86% +9.36 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 | $7.4M | 7,387 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $46.6M | 46,588 | RCOAA223 |
| Recomputed ratio | 15.86% | numerator / denominator | |
| Filed ratio | 15.86% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.36 pp | $4.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.86% +7.86 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 | $7.4M | 7,387 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $46.6M | 46,588 | RCOAA223 |
| Recomputed ratio | 15.86% | numerator / denominator | |
| Filed ratio | 15.86% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.86 pp | $3.7M | capital that could be lost first |
Total risk-based capital ratio 16.74% +6.74 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 | $7.8M | 7,801 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $46.6M | 46,588 | RCOAA223 |
| Recomputed ratio | 16.74% | numerator / denominator | |
| Filed ratio | 16.74% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.74 pp | $3.1M | capital that could be lost first |
Tier 1 leverage ratio 6.03% +1.03 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 | $7.4M | 7,387 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $122.5M | 122,548 | RCOAA224 |
| Recomputed ratio | 6.03% | numerator / denominator | |
| Filed ratio | 6.03% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +1.03 pp | $1.3M | 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 | 4,450 | 4,450 | 4,450 | 4,450 | 4,450 | 4,450 | RCOAP742 |
| Retained earnings | 2,937 | 2,847 | 2,532 | 2,481 | 2,204 | 1,936 | RCOAKW00 |
| Accumulated other comprehensive income | (3) | (3) | (2) | (4) | (8) | (13) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 7,384 | 7,294 | 6,980 | 6,927 | 6,646 | 6,373 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3 | 3 | 2 | 4 | 8 | 13 | P859 - P840 |
| Common equity Tier 1 capital | 7,387 | 7,297 | 6,982 | 6,931 | 6,654 | 6,386 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 7,387 | 7,297 | 6,982 | 6,931 | 6,654 | 6,386 | RCOA8274 |
| Tier 2 capital | 414 | 414 | 414 | 414 | 414 | 414 | RCOA5311 |
| Allowance includable in Tier 2 capital | 414 | 414 | 414 | 414 | 414 | 414 | RCOA5310 |
| Total capital | 7,801 | 7,711 | 7,396 | 7,345 | 7,068 | 6,800 | RCOA3792 |
| Total risk-weighted assets | 46,588 | 41,788 | 41,800 | 43,513 | 41,762 | 38,194 | RCOAA223 |
| Average total assets for the leverage ratio | 122,548 | 118,319 | 105,754 | 107,427 | 103,777 | 99,763 | 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 | $32.1M | $43K | 0.13% | 0.09% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $100K | $100K | 100.00% | 0.21% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $25.9M | $5.2M | 20.00% | 11.14% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $51.3M | $25.7M | 50.00% | 55.07% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $10.7M | $10.1M | 94.24% | 21.69% | RC-R Part II, item 4.d, 5.d |
| All other assets | $6.0M | $5.5M | 92.01% | 11.78% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $5K | $5K | 100.00% | 0.01% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $300 | 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 | $46.6M | ties to item 31 ($46.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $46.6M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $46.6M | 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 | 15.86% | 15.86% | 16.74% | 6.03% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 17.46% | 17.46% | 18.45% | 6.17% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 16.70% | 16.70% | 17.69% | 6.60% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 15.93% | 15.93% | 16.88% | 6.45% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 15.93% | 15.93% | 16.92% | 6.41% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 16.72% | 16.72% | 17.80% | 6.40% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.59% | 15.59% | 16.61% | 6.86% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 16.94% | 16.94% | 18.03% | 8.02% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 17.13% | 17.13% | 18.26% | 8.76% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 15.96% | 15.96% | 17.00% | 9.44% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 16.41% | 16.41% | 17.49% | 10.15% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 16.30% | 16.30% | 17.38% | 9.83% | 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 |
|---|---|---|---|---|---|---|
| Chester National Bank (this bank) | Risk-based | 15.86% | 15.86% | 16.74% | 6.03% | |
| Eastern International Bank | $125.8M | CBLR | NA | NA | NA | 18.27% |
| Bison State Bank | $125.8M | CBLR | NA | NA | NA | 10.26% |
| First State Bank | $125.9M | CBLR | NA | NA | NA | 17.71% |
| Flora Bank & Trust | $126.0M | Risk-based | 15.25% | 15.25% | 15.58% | 8.94% |
| The Hamler State Bank | $125.3M | CBLR | NA | NA | NA | 14.34% |
| Homepride Bank | $125.3M | CBLR | NA | NA | NA | 10.31% |
| Scottsdale Community Bank | $125.2M | CBLR | NA | NA | NA | 11.37% |
| Cedar Valley Bank & Trust | $126.3M | Risk-based | 12.72% | 12.72% | 13.67% | 9.01% |
| Peer 25th percentile | 13.35% | 13.35% | 14.15% | 9.95% | ||
| Peer median | 13.98% | 13.98% | 14.63% | 10.84% | ||
| Peer 75th percentile | 14.61% | 14.61% | 15.10% | 15.19% | ||
| This bank's percentile | 100 | 100 | 100 | 0 |
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/231279/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.