Clarion County Community Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 3.41% (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: 3.41% (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 10.60% +4.10 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 | $21.4M | 21,386 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $201.7M | 201,701 | RCOAA223 |
| Recomputed ratio | 10.60% | numerator / denominator | |
| Filed ratio | 10.60% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.10 pp | $8.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 10.60% +2.60 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 | $21.4M | 21,386 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $201.7M | 201,701 | RCOAA223 |
| Recomputed ratio | 10.60% | numerator / denominator | |
| Filed ratio | 10.60% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +2.60 pp | $5.2M | capital that could be lost first |
Total risk-based capital ratio 11.41% +1.41 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 | $23.0M | 23,016 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $201.7M | 201,701 | RCOAA223 |
| Recomputed ratio | 11.41% | numerator / denominator | |
| Filed ratio | 11.41% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +1.41 pp | $2.8M | capital that could be lost first |
Tier 1 leverage ratio 8.01% +3.01 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 | $21.4M | 21,386 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $266.8M | 266,830 | RCOAA224 |
| Recomputed ratio | 8.01% | numerator / denominator | |
| Filed ratio | 8.01% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.01 pp | $8.0M | 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 | 12,313 | 12,313 | 12,313 | 12,313 | 12,313 | 12,313 | RCOAP742 |
| Retained earnings | 9,073 | 8,681 | 8,352 | 8,164 | 7,944 | 7,774 | RCOAKW00 |
| Accumulated other comprehensive income | (3,569) | (3,859) | (3,635) | (3,916) | (4,523) | (4,178) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 17,817 | 17,135 | 17,030 | 16,561 | 15,734 | 15,909 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,569 | 3,859 | 3,635 | 3,916 | 4,523 | 4,178 | P859 - P840 |
| Common equity Tier 1 capital | 21,386 | 20,994 | 20,665 | 20,477 | 20,257 | 20,087 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 21,386 | 20,994 | 20,665 | 20,477 | 20,257 | 20,087 | RCOA8274 |
| Tier 2 capital | 1,630 | 1,555 | 1,480 | 1,536 | 1,518 | 1,503 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,630 | 1,555 | 1,480 | 1,536 | 1,518 | 1,503 | RCOA5310 |
| Total capital | 23,016 | 22,549 | 22,145 | 22,013 | 21,775 | 21,590 | RCOA3792 |
| Total risk-weighted assets | 201,701 | 203,246 | 205,975 | 206,457 | 199,894 | 196,938 | RCOAA223 |
| Average total assets for the leverage ratio | 266,830 | 267,925 | 269,510 | 262,171 | 252,288 | 243,666 | 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 | $3.4M | $0 | 0.00% | 0.00% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $28.3M | $5.8M | 20.50% | 2.88% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $106.2M | $53.4M | 50.29% | 26.48% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.1M | $1.7M | 150.00% | 0.82% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $112.9M | $112.9M | 100.00% | 55.97% | RC-R Part II, item 4.d, 5.d |
| All other assets | $14.8M | $13.7M | 93.09% | 6.81% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $43K | $538K | 1250.00% | 0.27% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $7.4M | $7.3M | 98.98% | 3.61% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $6.4M | NA | 3.17% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $195.3M | does not tie to item 31 ($195.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $201.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $201.7M | 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 | 10.60% | 10.60% | 11.41% | 8.01% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 10.33% | 10.33% | 11.09% | 7.84% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 10.03% | 10.03% | 10.75% | 7.67% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 9.92% | 9.92% | 10.66% | 7.81% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 10.13% | 10.13% | 10.89% | 8.03% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 10.20% | 10.20% | 10.96% | 8.24% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 10.78% | 10.78% | 11.58% | 8.41% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 10.96% | 10.96% | 11.75% | 8.51% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 10.98% | 10.98% | 11.78% | 8.66% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 8.73% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 8.81% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 9.19% | 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 |
|---|---|---|---|---|---|---|
| Clarion County Community Bank (this bank) | Risk-based | 10.60% | 10.60% | 11.41% | 8.01% | |
| Bank of Holland | $261.6M | Risk-based | 14.59% | 14.59% | 15.79% | 8.77% |
| Bank of Salem | $261.5M | CBLR | NA | NA | NA | 12.43% |
| Union Savings and Loan Association | $261.8M | CBLR | NA | NA | NA | 10.45% |
| YNB | $261.4M | Risk-based | 12.25% | 12.25% | 12.93% | 8.45% |
| AB&T | $261.2M | Risk-based | 16.96% | 16.96% | 18.22% | 11.85% |
| Guadalupe Bank | $261.1M | Risk-based | 12.80% | 12.80% | 13.94% | 9.93% |
| Grand Rapids State Bank | $261.1M | CBLR | NA | NA | NA | 10.03% |
| Marathon Bank | $261.1M | CBLR | NA | NA | NA | 15.34% |
| Bank of Brookhaven | $262.2M | Risk-based | 18.04% | 18.04% | 18.83% | 11.64% |
| First Bank of Central Ohio | $260.9M | CBLR | NA | NA | NA | 9.86% |
| Peer 25th percentile | 12.80% | 12.80% | 13.94% | 9.88% | ||
| Peer median | 14.59% | 14.59% | 15.79% | 10.24% | ||
| Peer 75th percentile | 16.96% | 16.96% | 18.22% | 11.80% | ||
| 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/3185579/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.