Community National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.39% (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: 10.39% (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 17.14% +10.64 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 | $322.4M | 322,359 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.88B | 1,880,618 | RCOAA223 |
| Recomputed ratio | 17.14% | numerator / denominator | |
| Filed ratio | 17.14% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.64 pp | $200.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.14% +9.14 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 | $322.4M | 322,359 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.88B | 1,880,618 | RCOAA223 |
| Recomputed ratio | 17.14% | numerator / denominator | |
| Filed ratio | 17.14% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.14 pp | $171.9M | capital that could be lost first |
Total risk-based capital ratio 18.39% +8.39 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 | $345.9M | 345,904 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.88B | 1,880,618 | RCOAA223 |
| Recomputed ratio | 18.39% | numerator / denominator | |
| Filed ratio | 18.39% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.39 pp | $157.8M | capital that could be lost first |
Tier 1 leverage ratio 12.68% +7.68 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 | $322.4M | 322,359 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.54B | 2,541,742 | RCOAA224 |
| Recomputed ratio | 12.68% | numerator / denominator | |
| Filed ratio | 12.68% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.68 pp | $195.3M | 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 | 70,205 | 70,205 | 70,205 | 70,205 | 70,205 | 70,205 | RCOAP742 |
| Retained earnings | 265,463 | 256,114 | 247,370 | 236,587 | 226,319 | 216,171 | RCOAKW00 |
| Accumulated other comprehensive income | (7,379) | (6,858) | (6,370) | (7,539) | (8,983) | (10,718) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 328,289 | 319,461 | 311,205 | 299,253 | 287,541 | 275,658 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (5,930) | (6,451) | (6,939) | (5,770) | (4,326) | (2,592) | P859 - P840 |
| Common equity Tier 1 capital | 322,359 | 313,010 | 304,266 | 293,483 | 283,215 | 273,066 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 322,359 | 313,010 | 304,266 | 293,483 | 283,215 | 273,066 | RCOA8274 |
| Tier 2 capital | 23,545 | 23,829 | 24,057 | 24,759 | 24,339 | 23,641 | RCOA5311 |
| Allowance includable in Tier 2 capital | 23,545 | 23,829 | 24,057 | 24,759 | 24,339 | 23,641 | RCOA5310 |
| Total capital | 345,904 | 336,839 | 328,323 | 318,242 | 307,554 | 296,707 | RCOA3792 |
| Total risk-weighted assets | 1,880,618 | 1,904,104 | 1,922,588 | 1,979,280 | 1,946,350 | 1,949,551 | RCOAA223 |
| Average total assets for the leverage ratio | 2,541,742 | 2,547,634 | 2,519,451 | 2,323,505 | 2,422,695 | 2,365,811 | 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 | $624.3M | $7.4M | 1.19% | 0.40% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $245.9M | $36.1M | 14.69% | 1.92% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $169.6M | $85.2M | 50.23% | 4.52% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $170.2M | $255.4M | 150.00% | 13.56% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $7.6M | $11.4M | 150.00% | 0.60% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.24B | $1.22B | 98.36% | 64.76% | RC-R Part II, item 4.d, 5.d |
| All other assets | $106.2M | $103.0M | 97.00% | 5.47% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $151.2M | $165.2M | 109.25% | 8.77% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | NA | 0.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.88B | ties to item 31 ($1.88B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.88B | RCONB704 |
| Less: excess allowance for credit losses | $3.0M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.88B | 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 | 17.14% | 17.14% | 18.39% | 12.68% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 16.44% | 16.44% | 17.69% | 12.29% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 15.83% | 15.83% | 17.08% | 12.08% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 14.83% | 14.83% | 16.08% | 12.63% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 14.55% | 14.55% | 15.80% | 11.69% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 14.01% | 14.01% | 15.22% | 11.54% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 13.54% | 13.54% | 14.79% | 11.45% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 13.42% | 13.42% | 14.67% | 11.43% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 13.71% | 13.71% | 14.96% | 11.86% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 13.30% | 13.30% | 14.55% | 11.44% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.96% | 12.96% | 14.21% | 11.40% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 13.17% | 13.17% | 14.43% | 11.21% | 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 | 17.14% | 17.14% | 18.39% | 12.68% | |
| American National Bank & Trust | $2.54B | Risk-based | 12.66% | 12.66% | 13.77% | 10.18% |
| Bank Five Nine | $2.53B | Risk-based | 12.13% | 12.13% | 12.78% | 9.77% |
| Community National Bank & Trust | $2.53B | Risk-based | 13.04% | 13.04% | 14.24% | 8.97% |
| Horizon Bank, SSB | $2.55B | Risk-based | 11.99% | 11.99% | 13.24% | 8.95% |
| Schaumburg Bank & Trust Company, N.A. | $2.56B | Risk-based | 11.07% | 11.07% | 11.62% | 9.36% |
| South Shore Bank | $2.52B | Risk-based | 13.87% | 13.87% | 14.77% | 10.10% |
| United Business Bank | $2.56B | Risk-based | 13.76% | 13.76% | 14.87% | 11.66% |
| Cornerstone Bank | $2.57B | Risk-based | 11.84% | 11.84% | 12.31% | 9.22% |
| Extraco Banks, N.A. | $2.57B | Risk-based | 15.88% | 15.88% | 17.14% | 8.67% |
| Peer 25th percentile | 11.99% | 11.99% | 12.78% | 8.97% | ||
| Peer median | 12.66% | 12.66% | 13.77% | 9.36% | ||
| Peer 75th percentile | 13.76% | 13.76% | 14.77% | 10.10% | ||
| This bank's percentile | 100 | 100 | 100 | 100 |
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/293053/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.