The Citizens National Bank of Meridian: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.63% (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: 6.63% (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 13.60% +7.10 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 | $214.1M | 214,112 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.57B | 1,574,741 | RCOAA223 |
| Recomputed ratio | 13.60% | numerator / denominator | |
| Filed ratio | 13.60% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.10 pp | $111.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.60% +5.60 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 | $214.1M | 214,112 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.57B | 1,574,741 | RCOAA223 |
| Recomputed ratio | 13.60% | numerator / denominator | |
| Filed ratio | 13.60% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.60 pp | $88.1M | capital that could be lost first |
Total risk-based capital ratio 14.63% +4.63 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 | $230.5M | 230,461 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.57B | 1,574,741 | RCOAA223 |
| Recomputed ratio | 14.63% | numerator / denominator | |
| Filed ratio | 14.63% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.63 pp | $73.0M | capital that could be lost first |
Tier 1 leverage ratio 11.28% +6.28 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 | $214.1M | 214,112 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.90B | 1,898,309 | RCOAA224 |
| Recomputed ratio | 11.28% | numerator / denominator | |
| Filed ratio | 11.28% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.28 pp | $119.2M | 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 | 81,084 | 81,084 | 81,084 | 81,084 | 81,084 | 81,084 | RCOAP742 |
| Retained earnings | 133,028 | 129,580 | 122,867 | 129,139 | 125,211 | 122,348 | RCOAKW00 |
| Accumulated other comprehensive income | (19,783) | (19,296) | (18,937) | (20,757) | (23,522) | (26,205) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 194,329 | 191,368 | 185,014 | 189,466 | 182,773 | 177,227 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 19,783 | 19,296 | 18,937 | 20,757 | 23,522 | 26,205 | P859 - P840 |
| Common equity Tier 1 capital | 214,112 | 210,664 | 203,951 | 210,223 | 206,295 | 203,432 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 214,112 | 210,664 | 203,951 | 210,223 | 206,295 | 203,432 | RCOA8274 |
| Tier 2 capital | 16,349 | 16,148 | 15,849 | 15,437 | 14,907 | 14,079 | RCOA5311 |
| Allowance includable in Tier 2 capital | 16,349 | 16,148 | 15,849 | 15,437 | 14,907 | 14,079 | RCOA5310 |
| Total capital | 230,461 | 226,812 | 219,800 | 225,660 | 221,202 | 217,511 | RCOA3792 |
| Total risk-weighted assets | 1,574,741 | 1,567,179 | 1,588,019 | 1,536,395 | 1,515,293 | 1,460,721 | RCOAA223 |
| Average total assets for the leverage ratio | 1,898,309 | 1,840,241 | 1,806,219 | 1,798,589 | 1,807,450 | 1,761,167 | 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 | $77.8M | $2.7M | 3.47% | 0.17% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $401.6M | $85.9M | 21.38% | 5.45% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $52.8M | $10.6M | 20.00% | 0.67% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $289.7M | $170.2M | 58.75% | 10.81% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $66.4M | $99.7M | 150.00% | 6.33% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $11.5M | $17.3M | 150.00% | 1.10% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $954.8M | $940.0M | 98.45% | 59.69% | RC-R Part II, item 4.d, 5.d |
| All other assets | $100.2M | $97.1M | 96.88% | 6.16% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $4.7M | $4.7M | 100.00% | 0.30% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $146.6M | NA | 9.31% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.43B | ties to item 31 ($1.43B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.57B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.57B | 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 | 13.60% | 13.60% | 14.63% | 11.28% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 13.44% | 13.44% | 14.47% | 11.45% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 12.84% | 12.84% | 13.84% | 11.29% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 13.68% | 13.68% | 14.69% | 11.69% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 13.61% | 13.61% | 14.60% | 11.41% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 13.93% | 13.93% | 14.89% | 11.55% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 13.62% | 13.62% | 14.58% | 11.23% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 14.02% | 14.02% | 14.99% | 11.39% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 13.96% | 13.96% | 14.94% | 11.22% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 14.40% | 14.40% | 15.42% | 11.44% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 14.09% | 14.09% | 15.19% | 11.28% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 14.50% | 14.50% | 15.59% | 11.37% | 12.78% | 12.79% | 13.93% | 10.03% |
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 Meridian (this bank) | Risk-based | 13.60% | 13.60% | 14.63% | 11.28% | |
| Blue Foundry Bank | $1.89B | Risk-based | 18.94% | 18.94% | 19.93% | 14.64% |
| The Lowell Five Cent Savings Bank | $1.90B | Risk-based | 16.81% | 16.81% | 18.07% | 12.68% |
| FirstBank Southwest | $1.88B | Risk-based | 14.03% | 14.03% | 15.13% | 11.16% |
| Anchorage Digital Bank N.A. | $1.87B | CBLR | NA | NA | NA | 57.33% |
| Newtown Savings Bank | $1.87B | Risk-based | 14.63% | 14.63% | 15.89% | 9.48% |
| Kennebec Savings Bank | $1.87B | Risk-based | 17.32% | 17.32% | 18.02% | 13.96% |
| Bank of Bird-In-Hand | $1.91B | Risk-based | 10.76% | 10.76% | 11.39% | 9.82% |
| BTC Bank | $1.91B | CBLR | NA | NA | NA | 9.35% |
| BANK7 | $1.91B | Risk-based | 15.18% | 15.18% | 16.36% | 13.88% |
| Peer 25th percentile | 14.33% | 14.33% | 15.51% | 9.82% | ||
| Peer median | 15.18% | 15.18% | 16.36% | 12.68% | ||
| Peer 75th percentile | 17.07% | 17.07% | 18.04% | 13.96% | ||
| This bank's percentile | 14 | 14 | 14 | 44 |
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/69333/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.