The Citizens National Bank of Hillsboro: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 25.70% (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: 25.70% (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 32.91% +26.41 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 | $28.5M | 28,529 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $86.7M | 86,698 | RCOAA223 |
| Recomputed ratio | 32.91% | numerator / denominator | |
| Filed ratio | 32.91% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +26.41 pp | $22.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 32.91% +24.91 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 | $28.5M | 28,529 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $86.7M | 86,698 | RCOAA223 |
| Recomputed ratio | 32.91% | numerator / denominator | |
| Filed ratio | 32.91% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +24.91 pp | $21.6M | capital that could be lost first |
Total risk-based capital ratio 33.70% +23.70 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 | $29.2M | 29,215 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $86.7M | 86,698 | RCOAA223 |
| Recomputed ratio | 33.70% | numerator / denominator | |
| Filed ratio | 33.70% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +23.70 pp | $20.5M | capital that could be lost first |
Tier 1 leverage ratio 12.53% +7.53 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 | $28.5M | 28,529 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $227.6M | 227,621 | RCOAA224 |
| Recomputed ratio | 12.53% | numerator / denominator | |
| Filed ratio | 12.53% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.53 pp | $17.1M | 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 | 400 | 400 | 400 | 400 | 400 | 400 | RCOAP742 |
| Retained earnings | 28,129 | 27,804 | 27,605 | 27,404 | 27,259 | 27,043 | RCOAKW00 |
| Accumulated other comprehensive income | (12,821) | (12,747) | (12,420) | (13,670) | (15,158) | (16,884) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 15,708 | 15,457 | 15,585 | 14,134 | 12,501 | 10,559 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 12,821 | 12,747 | 12,420 | 13,670 | 15,158 | 16,884 | P859 - P840 |
| Common equity Tier 1 capital | 28,529 | 28,204 | 28,005 | 27,804 | 27,659 | 27,443 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 28,529 | 28,204 | 28,005 | 27,804 | 27,659 | 27,443 | RCOA8274 |
| Tier 2 capital | 686 | 677 | 668 | 660 | 653 | 644 | RCOA5311 |
| Allowance includable in Tier 2 capital | 686 | 677 | 668 | 660 | 653 | 644 | RCOA5310 |
| Total capital | 29,215 | 28,881 | 28,673 | 28,464 | 28,312 | 28,087 | RCOA3792 |
| Total risk-weighted assets | 86,698 | 88,741 | 92,600 | 89,343 | 85,704 | 84,971 | RCOAA223 |
| Average total assets for the leverage ratio | 227,621 | 233,653 | 224,376 | 208,998 | 210,698 | 219,635 | 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 | $18.9M | $3.5M | 18.49% | 4.03% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $148.7M | $19.8M | 13.35% | 22.88% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $275K | $55K | 20.00% | 0.06% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $18.7M | $9.3M | 50.00% | 10.78% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $179K | $268K | 150.00% | 0.31% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $44.3M | $44.3M | 100.00% | 51.11% | RC-R Part II, item 4.d, 5.d |
| All other assets | $6.8M | $6.8M | 99.82% | 7.81% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $2.3M | $2.3M | 100.00% | 2.70% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $272K | NA | 0.31% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $86.4M | does not tie to item 31 ($86.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $86.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $86.7M | 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 | 32.91% | 32.91% | 33.70% | 12.53% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 31.78% | 31.78% | 32.55% | 12.07% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 30.24% | 30.24% | 30.96% | 12.48% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 31.12% | 31.12% | 31.86% | 13.30% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 32.27% | 32.27% | 33.03% | 13.13% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 32.30% | 32.30% | 33.05% | 12.49% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 30.97% | 30.97% | 31.69% | 12.45% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 30.16% | 30.16% | 30.85% | 12.97% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 30.88% | 30.88% | 31.57% | 13.20% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 30.37% | 30.37% | 31.04% | 12.82% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 29.62% | 29.62% | 30.27% | 12.99% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 28.91% | 28.91% | 29.55% | 12.81% | 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 |
|---|---|---|---|---|---|---|
| The Citizens National Bank of Hillsboro (this bank) | Risk-based | 32.91% | 32.91% | 33.70% | 12.53% | |
| WCF Financial Bank | $224.4M | Risk-based | 11.46% | 11.46% | 12.71% | 8.31% |
| Sanger Bank | $224.4M | Risk-based | 26.99% | 26.99% | 28.21% | 16.53% |
| Security Bank | $224.1M | Risk-based | 14.22% | 14.22% | 14.99% | 10.53% |
| Franklin State Bank & Trust Company | $224.7M | Risk-based | 21.95% | 21.95% | 23.20% | 10.03% |
| MCS Bank | $224.7M | CBLR | NA | NA | NA | 11.69% |
| The National Bank of Malvern | $224.0M | CBLR | NA | NA | NA | 16.55% |
| The Seymour Bank | $224.7M | CBLR | NA | NA | NA | 11.30% |
| First State Bank of Bedias | $224.8M | CBLR | NA | NA | NA | 17.94% |
| Tbo Bank | $224.8M | Risk-based | 11.73% | 11.73% | 13.00% | 10.87% |
| Peer 25th percentile | 11.73% | 11.73% | 13.00% | 10.53% | ||
| Peer median | 14.22% | 14.22% | 14.99% | 11.30% | ||
| Peer 75th percentile | 21.95% | 21.95% | 23.20% | 16.53% | ||
| This bank's percentile | 100 | 100 | 100 | 67 |
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/184656/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.