Citizens & Northern Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.10% (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: 6.10% (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 12.85% +6.35 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 | $308.1M | 308,136 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.40B | 2,398,169 | RCOAA223 |
| Recomputed ratio | 12.85% | numerator / denominator | |
| Filed ratio | 12.85% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.35 pp | $152.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.85% +4.85 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 | $308.1M | 308,136 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.40B | 2,398,169 | RCOAA223 |
| Recomputed ratio | 12.85% | numerator / denominator | |
| Filed ratio | 12.85% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.85 pp | $116.3M | capital that could be lost first |
Total risk-based capital ratio 14.10% +4.10 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 | $338.1M | 338,125 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.40B | 2,398,169 | RCOAA223 |
| Recomputed ratio | 14.10% | numerator / denominator | |
| Filed ratio | 14.10% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.10 pp | $98.3M | capital that could be lost first |
Tier 1 leverage ratio 9.96% +4.96 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 | $308.1M | 308,136 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $3.09B | 3,092,184 | RCOAA224 |
| Recomputed ratio | 9.96% | numerator / denominator | |
| Filed ratio | 9.96% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.96 pp | $153.5M | 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 | 256,824 | 256,487 | 256,174 | 211,354 | 211,017 | 210,687 | RCOAP742 |
| Retained earnings | 122,747 | 113,238 | 117,572 | 117,671 | 115,218 | 113,064 | RCOAKW00 |
| Accumulated other comprehensive income | (23,780) | (24,538) | (22,614) | (25,809) | (30,337) | (32,301) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 355,791 | 345,187 | 351,132 | 303,216 | 295,898 | 291,450 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (47,655) | (47,578) | (50,149) | (28,435) | (24,020) | (22,169) | P859 - P840 |
| Common equity Tier 1 capital | 308,136 | 297,609 | 300,983 | 274,781 | 271,878 | 269,281 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 308,136 | 297,609 | 300,983 | 274,781 | 271,878 | 269,281 | RCOA8274 |
| Tier 2 capital | 29,989 | 30,419 | 29,444 | 24,510 | 22,442 | 20,635 | RCOA5311 |
| Allowance includable in Tier 2 capital | 29,989 | 30,419 | 29,444 | 24,510 | 22,442 | 20,635 | RCOA5310 |
| Total capital | 338,125 | 328,028 | 330,427 | 299,291 | 294,320 | 289,916 | RCOA3792 |
| Total risk-weighted assets | 2,398,169 | 2,431,579 | 2,391,475 | 1,965,512 | 1,935,242 | 1,903,456 | RCOAA223 |
| Average total assets for the leverage ratio | 3,092,184 | 3,085,109 | 3,114,935 | 2,588,986 | 2,559,083 | 2,542,787 | 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 | $81.9M | $3.8M | 4.67% | 0.16% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $520.7M | $137.3M | 26.36% | 5.72% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $390K | $7K | 1.79% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $787.6M | $467.5M | 59.36% | 19.48% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $32.4M | $46.7M | 144.10% | 1.95% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.53B | $1.48B | 96.55% | 61.73% | RC-R Part II, item 4.d, 5.d |
| All other assets | $173.8M | $155.8M | 89.65% | 6.49% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $109.3M | $89.2M | 81.66% | 3.72% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $3.6M | $2.5M | 69.85% | 0.11% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $15.4M | NA | 0.64% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $2.38B | ties to item 31 ($2.38B) |
|---|---|---|
| Risk-weighted assets before deductions | $2.40B | RCONB704 |
| Less: excess allowance for credit losses | $1.0M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $2.40B | 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 | 12.85% | 12.85% | 14.10% | 9.96% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 12.24% | 12.24% | 13.49% | 9.65% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 12.59% | 12.59% | 13.82% | 9.66% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 13.98% | 13.98% | 15.23% | 10.61% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 14.05% | 14.05% | 15.21% | 10.62% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 14.15% | 14.15% | 15.23% | 10.59% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 14.11% | 14.11% | 15.19% | 10.23% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 13.85% | 13.85% | 14.96% | 10.15% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 13.65% | 13.65% | 14.75% | 10.30% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 13.67% | 13.67% | 14.77% | 10.33% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 13.81% | 13.81% | 14.89% | 10.32% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 14.03% | 14.03% | 15.07% | 10.40% | 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 |
|---|---|---|---|---|---|---|
| Citizens & Northern Bank (this bank) | Risk-based | 12.85% | 12.85% | 14.10% | 9.96% | |
| Centreville Bank | $3.15B | CBLR | NA | NA | NA | 13.35% |
| Farmers Bank & Trust Company | $3.16B | CBLR | NA | NA | NA | 9.87% |
| Monet Bank | $3.16B | Risk-based | 135.52% | 135.52% | 136.07% | 31.69% |
| Amboy Bank | $3.12B | Risk-based | 14.75% | 14.75% | 16.00% | 12.19% |
| BCB Community Bank | $3.12B | CBLR | NA | NA | NA | 10.38% |
| Unibank for Savings | $3.11B | Risk-based | 14.02% | 14.02% | 15.27% | 8.83% |
| 1st Security Bank of Washington | $3.18B | Risk-based | 12.84% | 12.84% | 14.01% | 11.44% |
| First National Bank | $3.18B | Risk-based | 13.05% | 13.05% | 14.18% | 9.20% |
| Peer 25th percentile | 13.05% | 13.05% | 14.18% | 9.70% | ||
| Peer median | 14.02% | 14.02% | 15.27% | 10.91% | ||
| Peer 75th percentile | 14.75% | 14.75% | 16.00% | 12.48% | ||
| This bank's percentile | 20 | 20 | 20 | 38 |
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/895710/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.