The Citizens National Bank of Somerset: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.98% (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: 7.98% (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 14.73% +8.23 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 | $65.8M | 65,812 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $446.8M | 446,818 | RCOAA223 |
| Recomputed ratio | 14.73% | numerator / denominator | |
| Filed ratio | 14.73% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.23 pp | $36.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.73% +6.73 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 | $65.8M | 65,812 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $446.8M | 446,818 | RCOAA223 |
| Recomputed ratio | 14.73% | numerator / denominator | |
| Filed ratio | 14.73% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.73 pp | $30.1M | capital that could be lost first |
Total risk-based capital ratio 15.98% +5.98 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 | $71.4M | 71,398 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $446.8M | 446,818 | RCOAA223 |
| Recomputed ratio | 15.98% | numerator / denominator | |
| Filed ratio | 15.98% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.98 pp | $26.7M | capital that could be lost first |
Tier 1 leverage ratio 9.02% +4.02 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 | $65.8M | 65,812 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $729.5M | 729,472 | RCOAA224 |
| Recomputed ratio | 9.02% | numerator / denominator | |
| Filed ratio | 9.02% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.02 pp | $29.3M | 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 | 2,790 | 2,790 | 2,790 | 2,790 | 2,790 | 2,790 | RCOAP742 |
| Retained earnings | 63,022 | 61,831 | 60,428 | 58,790 | 58,164 | 56,965 | RCOAKW00 |
| Accumulated other comprehensive income | (24,715) | (24,307) | (22,213) | (23,631) | (30,689) | (30,025) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 41,097 | 40,314 | 41,005 | 37,949 | 30,265 | 29,730 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 24,715 | 24,307 | 22,213 | 23,631 | 30,689 | 30,025 | P859 - P840 |
| Common equity Tier 1 capital | 65,812 | 64,621 | 63,218 | 61,580 | 60,954 | 59,755 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 65,812 | 64,621 | 63,218 | 61,580 | 60,954 | 59,755 | RCOA8274 |
| Tier 2 capital | 5,586 | 5,446 | 5,333 | 5,172 | 5,085 | 4,738 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,586 | 5,446 | 5,333 | 5,172 | 5,085 | 4,738 | RCOA5310 |
| Total capital | 71,398 | 70,067 | 68,551 | 66,752 | 66,039 | 64,493 | RCOA3792 |
| Total risk-weighted assets | 446,818 | 435,527 | 426,445 | 413,403 | 406,398 | 378,405 | RCOAA223 |
| Average total assets for the leverage ratio | 729,472 | 728,398 | 729,045 | 729,726 | 700,697 | 685,706 | 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 | $24.7M | $729K | 2.95% | 0.16% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $310.3M | $53.8M | 17.33% | 12.03% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $166.0M | $77.9M | 46.91% | 17.42% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $208.3M | $113.2M | 54.36% | 25.34% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $156K | $234K | 150.00% | 0.05% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $16K | $16K | 100.00% | 0.00% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $175.7M | $174.6M | 99.38% | 39.08% | RC-R Part II, item 4.d, 5.d |
| All other assets | $12.1M | $10.3M | 85.66% | 2.31% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $16.3M | $16.1M | 98.56% | 3.60% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $446.9M | ties to item 31 ($446.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $446.9M | RCONB704 |
| Less: excess allowance for credit losses | $68K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $446.8M | 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 | 14.73% | 14.73% | 15.98% | 9.02% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.84% | 14.84% | 16.09% | 8.87% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.82% | 14.82% | 16.07% | 8.67% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.90% | 14.90% | 16.15% | 8.44% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 15.00% | 15.00% | 16.25% | 8.70% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 15.79% | 15.79% | 17.04% | 8.71% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.53% | 15.53% | 16.78% | 8.62% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 16.29% | 16.29% | 17.54% | 8.66% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.20% | 15.20% | 16.45% | 8.87% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 15.22% | 15.22% | 16.47% | 8.58% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 15.34% | 15.34% | 16.59% | 8.56% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.66% | 14.66% | 15.91% | 8.89% | 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 Somerset (this bank) | Risk-based | 14.73% | 14.73% | 15.98% | 9.02% | |
| Arbor Bank | $701.7M | Risk-based | 11.02% | 11.02% | 12.06% | 8.69% |
| First Bank | $703.6M | Risk-based | 13.40% | 13.40% | 14.66% | 13.87% |
| Putnam County Bank | $704.2M | CBLR | NA | NA | NA | 12.32% |
| County Bank | $696.4M | Risk-based | 18.96% | 18.96% | 19.83% | 15.41% |
| Bank of Ocean City | $695.0M | Risk-based | 14.55% | 14.55% | 15.28% | 11.65% |
| First Community Bank of Central Alabama | $694.3M | Risk-based | 10.76% | 10.76% | 12.02% | 8.57% |
| Banknorth | $694.1M | Risk-based | 10.47% | 10.47% | 11.51% | 10.32% |
| Southwest Bank | $693.7M | CBLR | NA | NA | NA | 11.33% |
| Baker Boyer National Bank | $692.9M | Risk-based | 15.43% | 15.43% | 16.46% | 9.25% |
| Eagle Bank | $709.0M | CBLR | NA | NA | NA | 10.63% |
| Peer 25th percentile | 10.89% | 10.89% | 12.04% | 9.52% | ||
| Peer median | 13.40% | 13.40% | 14.66% | 10.98% | ||
| Peer 75th percentile | 14.99% | 14.99% | 15.87% | 12.15% | ||
| This bank's percentile | 71 | 71 | 71 | 20 |
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/410917/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.