The Citizens National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.13% (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: 9.13% (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 15.88% +9.38 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 | $20.7M | 20,704 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $130.4M | 130,416 | RCOAA223 |
| Recomputed ratio | 15.88% | numerator / denominator | |
| Filed ratio | 15.88% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.38 pp | $12.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.88% +7.88 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 | $20.7M | 20,704 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $130.4M | 130,416 | RCOAA223 |
| Recomputed ratio | 15.88% | numerator / denominator | |
| Filed ratio | 15.88% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.88 pp | $10.3M | capital that could be lost first |
Total risk-based capital ratio 17.13% +7.13 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 | $22.3M | 22,335 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $130.4M | 130,416 | RCOAA223 |
| Recomputed ratio | 17.13% | numerator / denominator | |
| Filed ratio | 17.13% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.13 pp | $9.3M | capital that could be lost first |
Tier 1 leverage ratio 8.66% +3.66 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 | $20.7M | 20,704 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $239.2M | 239,167 | RCOAA224 |
| Recomputed ratio | 8.66% | numerator / denominator | |
| Filed ratio | 8.66% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.66 pp | $8.7M | 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 | 7,982 | 7,982 | 7,982 | 7,982 | 7,982 | 7,982 | RCOAP742 |
| Retained earnings | 12,722 | 16,713 | 16,579 | 16,499 | 16,095 | 16,000 | RCOAKW00 |
| Accumulated other comprehensive income | (7,430) | (7,619) | (7,038) | (7,689) | (9,595) | (9,490) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 13,274 | 17,076 | 17,523 | 16,792 | 14,482 | 14,492 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 7,430 | 7,619 | 7,038 | 7,689 | 9,595 | 9,490 | P859 - P840 |
| Common equity Tier 1 capital | 20,704 | 24,695 | 24,561 | 24,481 | 24,077 | 23,982 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 20,704 | 24,695 | 24,561 | 24,481 | 24,077 | 23,982 | RCOA8274 |
| Tier 2 capital | 1,631 | 1,631 | 1,634 | 1,523 | 1,454 | 1,549 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,631 | 1,631 | 1,634 | 1,523 | 1,454 | 1,549 | RCOA5310 |
| Total capital | 22,335 | 26,326 | 26,195 | 26,004 | 25,531 | 25,531 | RCOA3792 |
| Total risk-weighted assets | 130,416 | 130,462 | 130,721 | 121,731 | 116,147 | 123,825 | RCOAA223 |
| Average total assets for the leverage ratio | 239,167 | 235,610 | 230,677 | 228,680 | 228,441 | 228,266 | 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 | $2.7M | $128K | 4.72% | 0.10% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $120.7M | $20.9M | 17.34% | 16.03% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $27.1M | $13.9M | 51.37% | 10.68% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $83.2M | $82.9M | 99.61% | 63.50% | RC-R Part II, item 4.d, 5.d |
| All other assets | $6.8M | $5.7M | 84.11% | 4.38% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $3.9M | $3.7M | 97.16% | 2.87% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $3.2M | NA | 2.43% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $127.3M | ties to item 31 ($127.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $130.5M | RCONB704 |
| Less: excess allowance for credit losses | $103K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $130.4M | 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 | 15.88% | 15.88% | 17.13% | 8.66% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 18.93% | 18.93% | 20.18% | 10.48% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 18.79% | 18.79% | 20.04% | 10.65% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 20.11% | 20.11% | 21.36% | 10.71% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 20.73% | 20.73% | 21.98% | 10.54% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 19.37% | 19.37% | 20.62% | 10.51% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 20.67% | 20.67% | 21.93% | 10.65% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 22.01% | 22.01% | 23.26% | 10.68% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 22.08% | 22.08% | 23.33% | 10.35% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 22.95% | 22.95% | 24.20% | 10.25% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 22.40% | 22.40% | 23.66% | 10.65% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 22.41% | 22.41% | 23.66% | 10.55% | 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 (this bank) | Risk-based | 15.88% | 15.88% | 17.13% | 8.66% | |
| Town & Country Bank | $228.9M | CBLR | NA | NA | NA | 14.09% |
| The First National Bank of Waynesboro | $229.1M | Risk-based | 34.39% | 34.39% | 35.65% | 19.14% |
| Community Spirit Bank | $228.8M | CBLR | NA | NA | NA | 9.73% |
| The Citizens Bank | $228.6M | Risk-based | 16.04% | 16.04% | 17.27% | 8.72% |
| First Bank and Trust Company of Illinois | $228.6M | Risk-based | 25.03% | 25.03% | 26.28% | 15.91% |
| Triad Bank, N.A. | $228.6M | CBLR | NA | NA | NA | 12.66% |
| United Bank and Trust Company | $228.4M | CBLR | NA | NA | NA | 14.83% |
| Eagle Valley Bank | $229.6M | CBLR | NA | NA | NA | 10.44% |
| The Wanda State Bank | $229.8M | CBLR | NA | NA | NA | 12.12% |
| Landmark Bank | $229.8M | CBLR | NA | NA | NA | 11.46% |
| Peer 25th percentile | 20.53% | 20.53% | 21.78% | 10.69% | ||
| Peer median | 25.03% | 25.03% | 26.28% | 12.39% | ||
| Peer 75th percentile | 29.71% | 29.71% | 30.96% | 14.64% | ||
| This bank's percentile | 0 | 0 | 0 | 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/991555/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.