Embassy National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.77% (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: 6.77% (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 13.64% +7.14 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 | $24.9M | 24,930 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $182.7M | 182,718 | RCOAA223 |
| Recomputed ratio | 13.64% | numerator / denominator | |
| Filed ratio | 13.64% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.14 pp | $13.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.64% +5.64 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 | $24.9M | 24,930 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $182.7M | 182,718 | RCOAA223 |
| Recomputed ratio | 13.64% | numerator / denominator | |
| Filed ratio | 13.64% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.64 pp | $10.3M | capital that could be lost first |
Total risk-based capital ratio 14.77% +4.77 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 | $27.0M | 26,983 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $182.7M | 182,718 | RCOAA223 |
| Recomputed ratio | 14.77% | numerator / denominator | |
| Filed ratio | 14.77% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.77 pp | $8.7M | capital that could be lost first |
Tier 1 leverage ratio 10.95% +5.95 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 | $24.9M | 24,930 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $227.6M | 227,627 | RCOAA224 |
| Recomputed ratio | 10.95% | numerator / denominator | |
| Filed ratio | 10.95% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.95 pp | $13.5M | 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 | 15,081 | 14,831 | 14,831 | 14,831 | 14,831 | 14,831 | RCOAP742 |
| Retained earnings | 9,849 | 9,302 | 8,727 | 8,095 | 7,587 | 7,206 | RCOAKW00 |
| Accumulated other comprehensive income | (68) | (50) | (23) | (11) | (21) | (26) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 24,862 | 24,083 | 23,535 | 22,915 | 22,397 | 22,011 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 68 | 50 | 23 | 11 | 21 | 26 | P859 - P840 |
| Common equity Tier 1 capital | 24,930 | 24,133 | 23,558 | 22,926 | 22,418 | 22,037 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 24,930 | 24,133 | 23,558 | 22,926 | 22,418 | 22,037 | RCOA8274 |
| Tier 2 capital | 2,053 | 2,153 | 2,103 | 2,013 | 1,833 | 1,783 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,053 | 2,153 | 2,103 | 2,013 | 1,833 | 1,783 | RCOA5310 |
| Total capital | 26,983 | 26,286 | 25,661 | 24,939 | 24,251 | 23,820 | RCOA3792 |
| Total risk-weighted assets | 182,718 | 179,110 | 174,469 | 166,967 | 152,451 | 149,460 | RCOAA223 |
| Average total assets for the leverage ratio | 227,627 | 222,809 | 204,393 | 195,000 | 184,227 | 185,286 | 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 | $23.9M | $3.9M | 16.34% | 2.14% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $20.1M | $735K | 3.65% | 0.40% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $3.7M | $742K | 20.00% | 0.41% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $24.3M | $17.9M | 73.89% | 9.81% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $6.8M | $10.3M | 150.00% | 5.61% | RC-R Part II, item 4.b, 5.b |
| Loans: all other | $142.1M | $134.4M | 94.55% | 73.44% | RC-R Part II, item 4.d, 5.d |
| All other assets | $8.9M | $8.7M | 98.27% | 4.77% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $6.3M | $6.3M | 100.00% | 3.43% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $500 | 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 | $183.0M | ties to item 31 ($183.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $183.0M | RCONB704 |
| Less: excess allowance for credit losses | $234K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $182.7M | 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 | 13.64% | 13.64% | 14.77% | 10.95% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.47% | 13.47% | 14.68% | 10.83% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.50% | 13.50% | 14.71% | 11.53% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.73% | 13.73% | 14.94% | 11.76% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.71% | 14.71% | 15.91% | 12.17% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.74% | 14.74% | 15.94% | 11.89% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.04% | 15.04% | 16.26% | 12.48% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 16.01% | 16.01% | 17.27% | 13.22% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 16.93% | 16.93% | 18.18% | 13.48% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 17.28% | 17.28% | 18.53% | 13.34% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 19.66% | 19.66% | 20.91% | 15.86% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 22.65% | 22.65% | 23.91% | 17.37% | 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 |
|---|---|---|---|---|---|---|
| Embassy National Bank (this bank) | Risk-based | 13.64% | 13.64% | 14.77% | 10.95% | |
| Neighborhood National Bank | $228.0M | CBLR | NA | NA | NA | 11.63% |
| Bank of Wiggins | $228.1M | CBLR | NA | NA | NA | 12.93% |
| Charter Bank | $227.5M | CBLR | NA | NA | NA | 11.03% |
| United Bank and Trust Company | $228.4M | CBLR | NA | NA | NA | 14.83% |
| Triad Bank, N.A. | $228.6M | CBLR | NA | NA | NA | 12.66% |
| First Bank and Trust Company of Illinois | $228.6M | Risk-based | 25.03% | 25.03% | 26.28% | 15.91% |
| Stockgrowers State Bank | $227.1M | CBLR | NA | NA | NA | 14.13% |
| The Citizens Bank | $228.6M | Risk-based | 16.04% | 16.04% | 17.27% | 8.72% |
| Peer 25th percentile | 18.28% | 18.28% | 19.52% | 11.48% | ||
| Peer median | 20.53% | 20.53% | 21.78% | 12.79% | ||
| Peer 75th percentile | 22.78% | 22.78% | 24.03% | 14.31% | ||
| This bank's percentile | 0 | 0 | 0 | 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/3482045/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.