Community National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.05% (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: 8.05% (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 14.79% +8.29 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 | $130.3M | 130,330 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $880.9M | 880,942 | RCOAA223 |
| Recomputed ratio | 14.79% | numerator / denominator | |
| Filed ratio | 14.79% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.29 pp | $73.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.79% +6.79 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 | $130.3M | 130,330 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $880.9M | 880,942 | RCOAA223 |
| Recomputed ratio | 14.79% | numerator / denominator | |
| Filed ratio | 14.79% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.79 pp | $59.9M | capital that could be lost first |
Total risk-based capital ratio 16.05% +6.05 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 | $141.4M | 141,362 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $880.9M | 880,942 | RCOAA223 |
| Recomputed ratio | 16.05% | numerator / denominator | |
| Filed ratio | 16.05% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.05 pp | $53.3M | capital that could be lost first |
Tier 1 leverage ratio 10.63% +5.63 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 | $130.3M | 130,330 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.23B | 1,226,178 | RCOAA224 |
| Recomputed ratio | 10.63% | numerator / denominator | |
| Filed ratio | 10.63% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.63 pp | $69.0M | 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 | 19,604 | 19,604 | 19,604 | 19,604 | 19,604 | 19,604 | RCOAP742 |
| Retained earnings | 122,300 | 119,039 | 115,529 | 114,327 | 111,065 | 108,968 | RCOAKW00 |
| Accumulated other comprehensive income | (9,374) | (9,775) | (9,611) | (10,533) | (12,488) | (13,402) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 132,530 | 128,868 | 125,522 | 123,398 | 118,181 | 115,170 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (2,200) | (1,799) | (1,963) | (1,041) | 914 | 1,828 | P859 - P840 |
| Common equity Tier 1 capital | 130,330 | 127,069 | 123,559 | 122,357 | 119,095 | 116,998 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 130,330 | 127,069 | 123,559 | 122,357 | 119,095 | 116,998 | RCOA8274 |
| Tier 2 capital | 11,032 | 11,068 | 10,936 | 10,860 | 10,952 | 10,686 | RCOA5311 |
| Allowance includable in Tier 2 capital | 11,032 | 11,068 | 10,936 | 10,860 | 10,952 | 10,686 | RCOA5310 |
| Total capital | 141,362 | 138,137 | 134,495 | 133,217 | 130,047 | 127,684 | RCOA3792 |
| Total risk-weighted assets | 880,942 | 884,643 | 874,323 | 868,244 | 875,964 | 854,765 | RCOAA223 |
| Average total assets for the leverage ratio | 1,226,178 | 1,247,096 | 1,245,166 | 1,190,001 | 1,183,436 | 1,193,133 | 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 | $26.1M | $3.3M | 12.72% | 0.38% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $139.4M | $25.8M | 18.52% | 2.92% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $35.0M | $7.0M | 20.00% | 0.79% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $287.4M | $143.9M | 50.05% | 16.30% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $12.9M | $19.3M | 150.00% | 2.19% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $8.1M | $12.2M | 150.00% | 1.38% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $663.9M | $616.6M | 92.88% | 69.87% | RC-R Part II, item 4.d, 5.d |
| All other assets | $45.0M | $43.2M | 95.98% | 4.90% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $18K | $225K | 1250.00% | 0.03% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $36.1M | $8.7M | 24.07% | 0.98% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2.3M | NA | 0.26% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $880.2M | ties to item 31 ($880.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $882.5M | RCONB704 |
| Less: excess allowance for credit losses | $1.6M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $880.9M | 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 | 14.79% | 14.79% | 16.05% | 10.63% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 14.36% | 14.36% | 15.62% | 10.19% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 14.13% | 14.13% | 15.38% | 9.92% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 14.09% | 14.09% | 15.34% | 10.28% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 13.60% | 13.60% | 14.85% | 10.06% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 13.69% | 13.69% | 14.94% | 9.81% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 13.52% | 13.52% | 14.76% | 9.40% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 13.52% | 13.52% | 14.77% | 9.78% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 13.63% | 13.63% | 14.88% | 9.74% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 13.70% | 13.70% | 14.95% | 9.71% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 13.65% | 13.65% | 14.90% | 9.50% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 13.40% | 13.40% | 14.65% | 9.49% | 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 |
|---|---|---|---|---|---|---|
| Community National Bank (this bank) | Risk-based | 14.79% | 14.79% | 16.05% | 10.63% | |
| The North Side Bank and Trust Company | $1.17B | Risk-based | 12.85% | 12.85% | 13.73% | 11.16% |
| First General Bank | $1.17B | CBLR | NA | NA | NA | 26.30% |
| Citizens Bank of Las Cruces | $1.17B | Risk-based | 12.20% | 12.20% | 13.45% | 10.42% |
| The Honesdale National Bank | $1.17B | CBLR | NA | NA | NA | 13.74% |
| Citizens Bank | $1.17B | CBLR | NA | NA | NA | 13.64% |
| American Community Bank & Trust | $1.18B | CBLR | NA | NA | NA | 10.61% |
| First National Bank & Trust Company of Newtown | $1.17B | Risk-based | 27.50% | 27.50% | 28.26% | 12.95% |
| Bank of Pontiac | $1.18B | Risk-based | 14.50% | 14.50% | 15.69% | 10.35% |
| Anstaff Bank | $1.18B | Risk-based | 12.66% | 12.66% | 13.91% | 10.20% |
| The First National Bank of Bastrop | $1.18B | CBLR | NA | NA | NA | 11.61% |
| Peer 25th percentile | 12.66% | 12.66% | 13.73% | 10.47% | ||
| Peer median | 12.85% | 12.85% | 13.91% | 11.39% | ||
| Peer 75th percentile | 14.50% | 14.50% | 15.69% | 13.46% | ||
| This bank's percentile | 80 | 80 | 80 | 40 |
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/270504/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.