Citizens National Bank of Albion: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 18.70% (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: 18.70% (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 25.45% +18.95 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 | $61.4M | 61,381 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $241.2M | 241,202 | RCOAA223 |
| Recomputed ratio | 25.45% | numerator / denominator | |
| Filed ratio | 25.45% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +18.95 pp | $45.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 25.45% +17.45 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 | $61.4M | 61,381 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $241.2M | 241,202 | RCOAA223 |
| Recomputed ratio | 25.45% | numerator / denominator | |
| Filed ratio | 25.45% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +17.45 pp | $42.1M | capital that could be lost first |
Total risk-based capital ratio 26.70% +16.70 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 | $64.4M | 64,399 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $241.2M | 241,202 | RCOAA223 |
| Recomputed ratio | 26.70% | numerator / denominator | |
| Filed ratio | 26.70% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +16.70 pp | $40.3M | capital that could be lost first |
Tier 1 leverage ratio 17.35% +12.35 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 | $61.4M | 61,381 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $353.7M | 353,686 | RCOAA224 |
| Recomputed ratio | 17.35% | numerator / denominator | |
| Filed ratio | 17.35% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +12.35 pp | $43.7M | 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 | 1,600 | 1,600 | 1,600 | 1,600 | 1,600 | 1,600 | RCOAP742 |
| Retained earnings | 60,364 | 59,602 | 58,328 | 59,418 | 58,240 | 57,751 | RCOAKW00 |
| Accumulated other comprehensive income | (1,519) | (1,230) | (1,304) | (1,531) | (2,839) | (2,762) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 60,445 | 59,972 | 58,624 | 59,487 | 57,001 | 56,589 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 936 | 647 | 721 | 948 | 2,256 | 2,179 | P859 - P840 |
| Common equity Tier 1 capital | 61,381 | 60,619 | 59,345 | 60,435 | 59,257 | 58,768 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 61,381 | 60,619 | 59,345 | 60,435 | 59,257 | 58,768 | RCOA8274 |
| Tier 2 capital | 3,018 | 3,029 | 3,016 | 3,035 | 3,000 | 2,956 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,018 | 3,029 | 3,016 | 3,035 | 3,000 | 2,956 | RCOA5310 |
| Total capital | 64,399 | 63,648 | 62,361 | 63,470 | 62,257 | 61,724 | RCOA3792 |
| Total risk-weighted assets | 241,202 | 241,996 | 240,935 | 242,592 | 239,707 | 236,321 | RCOAA223 |
| Average total assets for the leverage ratio | 353,686 | 351,808 | 355,040 | 351,925 | 350,610 | 350,083 | 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 | $11.5M | $462K | 4.02% | 0.19% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $96.2M | $20.6M | 21.37% | 8.52% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $64.9M | $32.9M | 50.64% | 13.62% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $467K | $700K | 150.00% | 0.29% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $160.8M | $160.8M | 100.00% | 66.59% | RC-R Part II, item 4.d, 5.d |
| All other assets | $19.3M | $18.3M | 94.96% | 7.59% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $12.9M | $7.7M | 59.98% | 3.20% | 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 | $241.5M | ties to item 31 ($241.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $241.5M | RCONB704 |
| Less: excess allowance for credit losses | $255K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $241.2M | 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 | 25.45% | 25.45% | 26.70% | 17.35% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 25.05% | 25.05% | 26.30% | 17.23% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 24.63% | 24.63% | 25.88% | 16.71% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 24.91% | 24.91% | 26.16% | 17.17% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 24.72% | 24.72% | 25.97% | 16.90% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 24.87% | 24.87% | 26.12% | 16.79% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 23.50% | 23.50% | 24.75% | 16.17% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 23.96% | 23.96% | 25.21% | 16.91% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 23.73% | 23.73% | 24.99% | 16.66% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 23.87% | 23.87% | 25.12% | 16.54% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 23.04% | 23.04% | 24.29% | 16.38% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 24.34% | 24.34% | 25.59% | 16.94% | 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 |
|---|---|---|---|---|---|---|
| Citizens National Bank of Albion (this bank) | Risk-based | 25.45% | 25.45% | 26.70% | 17.35% | |
| Citizens Deposit Bank of Arlington, Inc. | $348.2M | CBLR | NA | NA | NA | 13.66% |
| Commercial Savings Bank | $348.8M | Risk-based | 11.62% | 11.62% | 12.66% | 8.44% |
| Frontier Bank | $349.2M | Risk-based | 11.28% | 11.28% | 12.32% | 8.76% |
| The Bank of Herrin | $349.2M | Risk-based | 12.36% | 12.36% | 13.31% | 8.81% |
| Heritage Community Bank | $347.8M | Risk-based | 9.39% | 9.39% | 10.64% | 8.30% |
| Firststate Bank | $349.4M | CBLR | NA | NA | NA | 11.14% |
| Kerndt Brothers Savings Bank | $347.2M | CBLR | NA | NA | NA | 10.88% |
| First Southern Bank | $347.2M | Risk-based | 14.87% | 14.87% | 15.76% | 10.92% |
| Community Bank of Raymore | $346.9M | Risk-based | 20.21% | 20.21% | 20.58% | 9.70% |
| Peer 25th percentile | 11.37% | 11.37% | 12.40% | 8.76% | ||
| Peer median | 11.99% | 11.99% | 12.98% | 9.70% | ||
| Peer 75th percentile | 14.24% | 14.24% | 15.14% | 10.92% | ||
| This bank's percentile | 100 | 100 | 100 | 100 |
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/853747/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.