Cornhusker Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.94% (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: 5.94% (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 12.68% +6.18 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 | $105.6M | 105,647 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $832.9M | 832,863 | RCOAA223 |
| Recomputed ratio | 12.68% | numerator / denominator | |
| Filed ratio | 12.68% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.18 pp | $51.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.68% +4.68 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 | $105.6M | 105,647 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $832.9M | 832,863 | RCOAA223 |
| Recomputed ratio | 12.68% | numerator / denominator | |
| Filed ratio | 12.68% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.68 pp | $39.0M | capital that could be lost first |
Total risk-based capital ratio 13.94% +3.94 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 | $116.1M | 116,062 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $832.9M | 832,863 | RCOAA223 |
| Recomputed ratio | 13.94% | numerator / denominator | |
| Filed ratio | 13.94% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.94 pp | $32.8M | capital that could be lost first |
Tier 1 leverage ratio 10.12% +5.12 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 | $105.6M | 105,647 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.04B | 1,044,011 | RCOAA224 |
| Recomputed ratio | 10.12% | numerator / denominator | |
| Filed ratio | 10.12% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.12 pp | $53.4M | 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 | 87,713 | 87,713 | 85,713 | 85,713 | 82,713 | 82,713 | RCOAP742 |
| Retained earnings | 17,934 | 15,698 | 15,546 | 14,875 | 15,202 | 13,270 | RCOAKW00 |
| Accumulated other comprehensive income | (2,677) | (2,903) | (1,539) | (1,430) | (3,711) | (4,692) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 102,970 | 100,508 | 99,720 | 99,158 | 94,204 | 91,291 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,677 | 2,903 | 1,539 | 1,430 | 3,711 | 4,692 | P859 - P840 |
| Common equity Tier 1 capital | 105,647 | 103,411 | 101,259 | 100,588 | 97,915 | 95,983 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 105,647 | 103,411 | 101,259 | 100,588 | 97,915 | 95,983 | RCOA8274 |
| Tier 2 capital | 10,415 | 10,061 | 10,013 | 10,074 | 10,082 | 10,082 | RCOA5311 |
| Allowance includable in Tier 2 capital | 10,415 | 10,061 | 10,013 | 10,074 | 10,082 | 10,082 | RCOA5310 |
| Total capital | 116,062 | 113,472 | 111,272 | 110,662 | 107,997 | 106,065 | RCOA3792 |
| Total risk-weighted assets | 832,863 | 804,147 | 800,234 | 804,906 | 805,790 | 806,001 | RCOAA223 |
| Average total assets for the leverage ratio | 1,044,011 | 1,024,677 | 1,035,712 | 1,034,030 | 1,032,969 | 1,007,906 | 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 | $26.7M | $789K | 2.96% | 0.09% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $144.4M | $32.7M | 22.68% | 3.93% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $247.4M | $139.7M | 56.46% | 16.76% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $1.4M | $2.1M | 150.00% | 0.25% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $163K | $244K | 150.00% | 0.03% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $605.0M | $601.8M | 99.48% | 72.22% | RC-R Part II, item 4.d, 5.d |
| All other assets | $37.8M | $35.7M | 94.57% | 4.29% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $95K | $1.2M | 1250.00% | 0.14% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $24.3M | $18.3M | 75.60% | 2.20% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $628K | NA | 0.08% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $832.6M | ties to item 31 ($832.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $833.3M | RCONB704 |
| Less: excess allowance for credit losses | $400K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $832.9M | 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 | 12.68% | 12.68% | 13.94% | 10.12% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 12.86% | 12.86% | 14.11% | 10.09% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 12.65% | 12.65% | 13.90% | 9.78% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 12.50% | 12.50% | 13.75% | 9.73% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 12.15% | 12.15% | 13.40% | 9.48% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 11.91% | 11.91% | 13.16% | 9.52% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 12.34% | 12.34% | 13.59% | 9.59% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 12.54% | 12.54% | 13.79% | 9.55% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 12.32% | 12.32% | 13.57% | 9.31% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 12.17% | 12.17% | 13.42% | 9.23% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.02% | 12.02% | 13.27% | 9.19% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 12.34% | 12.34% | 13.59% | 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 |
|---|---|---|---|---|---|---|
| Cornhusker Bank (this bank) | Risk-based | 12.68% | 12.68% | 13.94% | 10.12% | |
| Belmont Bank & Trust Company | $1.05B | Risk-based | 15.68% | 15.68% | 16.86% | 11.87% |
| Firstier Bank | $1.05B | Risk-based | 13.34% | 13.34% | 14.60% | 11.43% |
| United Bankers' Bank | $1.05B | Risk-based | 17.12% | 17.12% | 18.37% | 14.46% |
| Magyar Bank | $1.05B | Risk-based | 14.89% | 14.89% | 15.97% | 11.29% |
| Onelocal Bank | $1.05B | CBLR | NA | NA | NA | 13.68% |
| Ubank | $1.05B | CBLR | NA | NA | NA | 10.46% |
| Brentwood Bank | $1.05B | CBLR | NA | NA | NA | 9.75% |
| Gnbank, N.A. dba Gnbank, N.A. | $1.05B | CBLR | NA | NA | NA | 11.56% |
| United Texas Bank, N.A. | $1.05B | CBLR | NA | NA | NA | 16.02% |
| Farmers Bank & Trust | $1.05B | Risk-based | 24.28% | 24.28% | 24.86% | 23.97% |
| Peer 25th percentile | 14.89% | 14.89% | 15.97% | 11.33% | ||
| Peer median | 15.68% | 15.68% | 16.86% | 11.71% | ||
| Peer 75th percentile | 17.12% | 17.12% | 18.37% | 14.26% | ||
| This bank's percentile | 0 | 0 | 0 | 10 |
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/544652/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.