DNB National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 14.98% (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: 14.98% (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 22.04% +15.54 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 | $10.9M | 10,905 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $49.5M | 49,488 | RCOAA223 |
| Recomputed ratio | 22.04% | numerator / denominator | |
| Filed ratio | 22.04% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +15.54 pp | $7.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 22.04% +14.04 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 | $10.9M | 10,905 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $49.5M | 49,488 | RCOAA223 |
| Recomputed ratio | 22.04% | numerator / denominator | |
| Filed ratio | 22.04% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +14.04 pp | $6.9M | capital that could be lost first |
Total risk-based capital ratio 22.98% +12.98 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 | $11.4M | 11,371 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $49.5M | 49,488 | RCOAA223 |
| Recomputed ratio | 22.98% | numerator / denominator | |
| Filed ratio | 22.98% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +12.98 pp | $6.4M | capital that could be lost first |
Tier 1 leverage ratio 8.89% +3.89 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 | $10.9M | 10,905 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $122.7M | 122,713 | RCOAA224 |
| Recomputed ratio | 8.89% | numerator / denominator | |
| Filed ratio | 8.89% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.89 pp | $4.8M | 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 | 3,101 | 3,150 | 3,227 | 3,133 | 3,052 | 3,026 | RCOAP742 |
| Retained earnings | 8,011 | 7,968 | 8,281 | 8,025 | 7,696 | 7,534 | RCOAKW00 |
| Accumulated other comprehensive income | (3,366) | (3,552) | (3,371) | (3,639) | (3,851) | (4,129) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 7,746 | 7,566 | 8,137 | 7,519 | 6,897 | 6,431 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,159 | 3,345 | 3,164 | 3,432 | 3,644 | 3,917 | P859 - P840 |
| Common equity Tier 1 capital | 10,905 | 10,911 | 11,301 | 10,951 | 10,541 | 10,348 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 10,905 | 10,911 | 11,301 | 10,951 | 10,541 | 10,348 | RCOA8274 |
| Tier 2 capital | 466 | 466 | 466 | 445 | 461 | 474 | RCOA5311 |
| Allowance includable in Tier 2 capital | 466 | 466 | 466 | 445 | 461 | 474 | RCOA5310 |
| Total capital | 11,371 | 11,377 | 11,767 | 11,396 | 11,002 | 10,822 | RCOA3792 |
| Total risk-weighted assets | 49,488 | 47,923 | 50,601 | 49,708 | 47,806 | 46,001 | RCOAA223 |
| Average total assets for the leverage ratio | 122,713 | 117,783 | 117,695 | 113,324 | 112,269 | 110,637 | 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 | $5.8M | $161K | 2.78% | 0.33% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $75.4M | $14.2M | 18.89% | 28.79% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $100K | $20K | 20.00% | 0.04% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $5.6M | $3.2M | 57.49% | 6.46% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $25.1M | $25.0M | 99.83% | 50.53% | RC-R Part II, item 4.d, 5.d |
| All other assets | $5.2M | $5.0M | 97.06% | 10.15% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $338K | $338K | 100.00% | 0.68% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.5M | NA | 3.02% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $48.0M | ties to item 31 ($48.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $49.5M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $49.5M | 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 | 22.04% | 22.04% | 22.98% | 8.89% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 22.77% | 22.77% | 23.74% | 9.26% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 22.33% | 22.33% | 23.25% | 9.60% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 22.03% | 22.03% | 22.93% | 9.66% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 22.05% | 22.05% | 23.01% | 9.39% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 22.50% | 22.50% | 23.53% | 9.35% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 22.45% | 22.45% | 23.46% | 9.45% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 21.90% | 21.90% | 22.90% | 9.31% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 21.27% | 21.27% | 22.25% | 9.24% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 21.26% | 21.26% | 22.24% | 9.22% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 21.13% | 21.13% | 22.10% | 9.17% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 21.36% | 21.36% | 22.36% | 9.20% | 14.65% | 14.67% | 15.79% | 10.60% |
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 |
|---|---|---|---|---|---|---|
| DNB National Bank (this bank) | Risk-based | 22.04% | 22.04% | 22.98% | 8.89% | |
| Stockmens National Bank in Cotulla | $124.1M | CBLR | NA | NA | NA | 10.62% |
| State Bank of New Richland | $124.2M | Risk-based | 11.97% | 11.97% | 12.91% | 9.96% |
| Home Banking Company | $124.0M | CBLR | NA | NA | NA | 10.08% |
| Connect Bank | $123.9M | CBLR | NA | NA | NA | 15.92% |
| Princeville State Bank | $124.4M | CBLR | NA | NA | NA | 9.23% |
| The Samson Banking Company | $124.5M | CBLR | NA | NA | NA | 14.76% |
| Adelphi Bank | $124.5M | CBLR | NA | NA | NA | 15.82% |
| First State Bank of Golva | $123.5M | Risk-based | 15.38% | 15.38% | 16.30% | 9.02% |
| Woodsfield Savings Bank | $123.3M | Risk-based | 14.23% | 14.23% | 15.48% | 8.61% |
| Lincoln State Bank | $125.1M | CBLR | NA | NA | NA | 10.01% |
| Peer 25th percentile | 13.10% | 13.10% | 14.20% | 9.41% | ||
| Peer median | 14.23% | 14.23% | 15.48% | 10.05% | ||
| Peer 75th percentile | 14.80% | 14.80% | 15.89% | 13.73% | ||
| This bank's percentile | 100 | 100 | 100 | 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/401559/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.