Community Bank, N.A.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.54% (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: 4.54% (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 11.72% +5.22 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 | $1.32B | 1,323,851 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $11.29B | 11,291,202 | RCOAA223 |
| Recomputed ratio | 11.72% | numerator / denominator | |
| Filed ratio | 11.72% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.22 pp | $589.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.73% +3.73 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 | $1.32B | 1,323,985 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $11.29B | 11,291,202 | RCOAA223 |
| Recomputed ratio | 11.73% | numerator / denominator | |
| Filed ratio | 11.73% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.73 pp | $420.7M | capital that could be lost first |
Total risk-based capital ratio 12.54% +2.54 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 | $1.42B | 1,416,151 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $11.29B | 11,291,202 | RCOAA223 |
| Recomputed ratio | 12.54% | numerator / denominator | |
| Filed ratio | 12.54% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.54 pp | $287.0M | capital that could be lost first |
Tier 1 leverage ratio 7.86% +2.86 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 | $1.32B | 1,323,985 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $16.84B | 16,836,290 | RCOAA224 |
| Recomputed ratio | 7.86% | numerator / denominator | |
| Filed ratio | 7.86% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +2.86 pp | $482.2M | 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 | 1,109,024 | 1,109,024 | 1,111,024 | 1,111,024 | 1,111,024 | 1,111,024 | RCOAP742 |
| Retained earnings | 975,442 | 952,679 | 923,083 | 894,196 | 867,696 | 842,247 | RCOAKW00 |
| Accumulated other comprehensive income | (417,616) | (423,952) | (418,932) | (453,084) | (486,727) | (504,969) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 1,666,850 | 1,637,751 | 1,615,175 | 1,552,136 | 1,491,993 | 1,448,302 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (342,999) | (319,183) | (325,278) | (247,218) | (214,212) | (196,734) | P859 - P840 |
| Common equity Tier 1 capital | 1,323,851 | 1,318,568 | 1,289,897 | 1,304,918 | 1,277,781 | 1,251,568 | RCOAP859 |
| Additional Tier 1 capital | 134 | 135 | 135 | 138 | 141 | 142 | RCOAP865 |
| Tier 1 capital | 1,323,985 | 1,318,703 | 1,290,032 | 1,305,056 | 1,277,922 | 1,251,710 | RCOA8274 |
| Tier 2 capital | 92,166 | 90,813 | 88,584 | 85,307 | 82,153 | 83,016 | RCOA5311 |
| Allowance includable in Tier 2 capital | 92,166 | 90,813 | 88,584 | 85,307 | 82,153 | 83,016 | RCOA5310 |
| Total capital | 1,416,151 | 1,409,516 | 1,378,616 | 1,390,363 | 1,360,075 | 1,334,726 | RCOA3792 |
| Total risk-weighted assets | 11,291,202 | 11,009,863 | 10,732,777 | 10,438,872 | 10,226,809 | 10,203,333 | RCOAA223 |
| Average total assets for the leverage ratio | 16,836,290 | 16,677,670 | 16,427,018 | 16,128,939 | 16,001,609 | 15,875,433 | 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 | $228.7M | $26.4M | 11.54% | 0.23% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $4.97B | $190.8M | 3.84% | 1.69% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $3.90B | $1.97B | 50.47% | 17.41% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $30.4M | $45.6M | 150.00% | 0.40% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $20.5M | $30.8M | 150.00% | 0.27% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $7.34B | $7.30B | 99.44% | 64.63% | RC-R Part II, item 4.d, 5.d |
| All other assets | $829.5M | $757.1M | 91.27% | 6.71% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $2.6M | $32.1M | 1250.00% | 0.28% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $913.4M | $924.8M | 101.25% | 8.19% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $23.3M | $1.9M | 8.23% | 0.02% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $18.9M | NA | 0.17% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $11.27B | does not tie to item 31 ($11.28B) |
|---|---|---|
| Risk-weighted assets before deductions | $11.29B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $11.29B | 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 | 11.72% | 11.73% | 12.54% | 7.86% | 12.98% | 12.99% | 14.14% | 10.25% |
| 1Q26 | Risk-based | 11.98% | 11.98% | 12.80% | 7.91% | 13.06% | 13.07% | 14.31% | 10.26% |
| 4Q25 | Risk-based | 12.02% | 12.02% | 12.84% | 7.85% | 13.15% | 13.20% | 14.60% | 10.03% |
| 3Q25 | Risk-based | 12.50% | 12.50% | 13.32% | 8.09% | 13.29% | 13.29% | 14.49% | 10.31% |
| 2Q25 | Risk-based | 12.49% | 12.50% | 13.30% | 7.99% | 13.11% | 13.11% | 14.41% | 10.16% |
| 1Q25 | Risk-based | 12.27% | 12.27% | 13.08% | 7.88% | 13.16% | 13.16% | 14.34% | 10.10% |
| 4Q24 | Risk-based | 11.96% | 11.96% | 12.74% | 7.69% | 13.15% | 13.15% | 14.49% | 10.29% |
| 3Q24 | Risk-based | 11.69% | 11.69% | 12.46% | 7.55% | 13.25% | 13.25% | 14.44% | 10.08% |
| 2Q24 | Risk-based | 11.82% | 11.82% | 12.54% | 7.68% | 13.08% | 13.08% | 14.24% | 10.10% |
| 1Q24 | Risk-based | 11.92% | 11.93% | 12.65% | 7.62% | 12.76% | 12.76% | 13.98% | 9.86% |
| 4Q23 | Risk-based | 12.11% | 12.11% | 12.82% | 7.70% | 12.58% | 12.58% | 13.79% | 9.79% |
| 3Q23 | Risk-based | 12.37% | 12.37% | 13.07% | 7.83% | 12.66% | 12.67% | 13.78% | 9.78% |
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 |
|---|---|---|---|---|---|---|
| Community Bank, N.A. (this bank) | Risk-based | 11.72% | 11.73% | 12.54% | 7.86% | |
| Enterprise Bank & Trust | $17.36B | Risk-based | 12.07% | 12.07% | 13.11% | 9.92% |
| Northwest Bank | $17.21B | Risk-based | 12.79% | 12.79% | 14.04% | 9.84% |
| Third Federal Savings & Loan Association of Cleveland | $18.06B | Risk-based | 15.73% | 15.73% | 16.65% | 9.99% |
| Toyota Financial Savings Bank | $16.79B | Risk-based | 14.40% | 14.40% | 15.26% | 11.06% |
| FirstBank | $16.76B | Risk-based | 11.29% | 11.29% | 12.54% | 10.35% |
| Busey Bank | $18.15B | Risk-based | 14.65% | 14.65% | 15.63% | 12.38% |
| First United Bank and Trust Company | $16.59B | Risk-based | 12.28% | 12.31% | 13.36% | 9.80% |
| Banner Bank | $16.59B | Risk-based | 12.71% | 12.71% | 13.95% | 11.15% |
| ServisFirst Bank | $18.34B | Risk-based | 12.00% | 12.01% | 13.10% | 11.09% |
| Peer 25th percentile | 12.07% | 12.07% | 13.11% | 9.92% | ||
| Peer median | 12.71% | 12.71% | 13.95% | 10.35% | ||
| Peer 75th percentile | 14.40% | 14.40% | 15.26% | 11.09% | ||
| This bank's percentile | 11 | 11 | 11 | 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/202907/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.