Community National Bank & Trust: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.24% (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: 6.24% (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 13.04% +6.54 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 | $227.8M | 227,761 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.75B | 1,746,977 | RCOAA223 |
| Recomputed ratio | 13.04% | numerator / denominator | |
| Filed ratio | 13.04% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.54 pp | $114.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.04% +5.04 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 | $227.8M | 227,761 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.75B | 1,746,977 | RCOAA223 |
| Recomputed ratio | 13.04% | numerator / denominator | |
| Filed ratio | 13.04% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.04 pp | $88.0M | capital that could be lost first |
Total risk-based capital ratio 14.24% +4.24 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 | $248.8M | 248,751 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.75B | 1,746,977 | RCOAA223 |
| Recomputed ratio | 14.24% | numerator / denominator | |
| Filed ratio | 14.24% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.24 pp | $74.1M | capital that could be lost first |
Tier 1 leverage ratio 8.97% +3.97 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 | $227.8M | 227,761 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.54B | 2,539,883 | RCOAA224 |
| Recomputed ratio | 8.97% | numerator / denominator | |
| Filed ratio | 8.97% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.97 pp | $100.8M | 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 | 121,563 | 121,563 | 121,563 | 121,563 | 104,813 | 104,813 | RCOAP742 |
| Retained earnings | 130,441 | 123,767 | 119,328 | 116,381 | 109,213 | 113,716 | RCOAKW00 |
| Accumulated other comprehensive income | (27,063) | (29,196) | (27,234) | (30,500) | (35,815) | (39,512) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 224,941 | 216,134 | 213,657 | 207,444 | 178,211 | 179,017 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,820 | 4,623 | 2,358 | 5,556 | 14,578 | 18,182 | P859 - P840 |
| Common equity Tier 1 capital | 227,761 | 220,757 | 216,015 | 213,000 | 192,789 | 197,199 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 227,761 | 220,757 | 216,015 | 213,000 | 192,789 | 197,199 | RCOA8274 |
| Tier 2 capital | 20,990 | 20,539 | 20,061 | 19,431 | 18,287 | 17,755 | RCOA5311 |
| Allowance includable in Tier 2 capital | 20,990 | 20,539 | 20,061 | 19,431 | 18,287 | 17,755 | RCOA5310 |
| Total capital | 248,751 | 241,296 | 236,076 | 232,431 | 211,076 | 214,954 | RCOA3792 |
| Total risk-weighted assets | 1,746,977 | 1,775,885 | 1,684,913 | 1,710,463 | 1,579,283 | 1,621,613 | RCOAA223 |
| Average total assets for the leverage ratio | 2,539,883 | 2,490,046 | 2,441,958 | 2,392,388 | 2,282,231 | 2,272,646 | 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 | $216.7M | $3.4M | 1.59% | 0.20% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $479.4M | $90.2M | 18.82% | 5.17% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $65.5M | $8.6M | 13.13% | 0.49% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $442.7M | $240.1M | 54.24% | 13.74% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $10.4M | $15.6M | 150.00% | 0.89% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.24B | $1.22B | 97.98% | 69.82% | RC-R Part II, item 4.d, 5.d |
| All other assets | $163.1M | $155.5M | 95.36% | 8.90% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $22.7M | $13.3M | 58.48% | 0.76% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $405K | NA | 0.02% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.75B | ties to item 31 ($1.75B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.75B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.75B | 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 | 13.04% | 13.04% | 14.24% | 8.97% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 12.43% | 12.43% | 13.59% | 8.87% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 12.82% | 12.82% | 14.01% | 8.85% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 12.45% | 12.45% | 13.59% | 8.90% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 12.21% | 12.21% | 13.37% | 8.45% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 12.16% | 12.16% | 13.26% | 8.68% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 11.47% | 11.47% | 12.48% | 8.70% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 12.27% | 12.27% | 13.32% | 8.60% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 12.23% | 12.23% | 13.29% | 8.67% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 12.37% | 12.37% | 13.43% | 8.53% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.23% | 12.23% | 13.29% | 8.67% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 12.64% | 12.64% | 13.72% | 8.59% | 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 & Trust (this bank) | Risk-based | 13.04% | 13.04% | 14.24% | 8.97% | |
| Bank Five Nine | $2.53B | Risk-based | 12.13% | 12.13% | 12.78% | 9.77% |
| American National Bank & Trust | $2.54B | Risk-based | 12.66% | 12.66% | 13.77% | 10.18% |
| South Shore Bank | $2.52B | Risk-based | 13.87% | 13.87% | 14.77% | 10.10% |
| Community National Bank | $2.54B | Risk-based | 17.14% | 17.14% | 18.39% | 12.68% |
| 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% |
| United Business Bank | $2.56B | Risk-based | 13.76% | 13.76% | 14.87% | 11.66% |
| United Bank of Iowa | $2.50B | CBLR | NA | NA | NA | 10.34% |
| Peer 25th percentile | 12.06% | 12.06% | 13.01% | 9.67% | ||
| Peer median | 12.66% | 12.66% | 13.77% | 10.14% | ||
| Peer 75th percentile | 13.82% | 13.82% | 14.82% | 10.67% | ||
| This bank's percentile | 57 | 57 | 57 | 12 |
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/923752/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.