The Farmers National Bank of Danville: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.78% (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: 6.78% (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 13.52% +7.02 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 | $105.3M | 105,330 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $779.0M | 779,034 | RCOAA223 |
| Recomputed ratio | 13.52% | numerator / denominator | |
| Filed ratio | 13.52% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.02 pp | $54.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.52% +5.52 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 | $105.3M | 105,330 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $779.0M | 779,034 | RCOAA223 |
| Recomputed ratio | 13.52% | numerator / denominator | |
| Filed ratio | 13.52% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.52 pp | $43.0M | capital that could be lost first |
Total risk-based capital ratio 14.78% +4.78 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 | $115.1M | 115,102 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $779.0M | 779,034 | RCOAA223 |
| Recomputed ratio | 14.78% | numerator / denominator | |
| Filed ratio | 14.78% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.78 pp | $37.2M | capital that could be lost first |
Tier 1 leverage ratio 10.58% +5.58 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 | $105.3M | 105,330 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $995.5M | 995,529 | RCOAA224 |
| Recomputed ratio | 10.58% | numerator / denominator | |
| Filed ratio | 10.58% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.58 pp | $55.6M | 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 | 10,965 | 10,965 | 10,965 | 10,965 | 10,965 | 10,965 | RCOAP742 |
| Retained earnings | 97,181 | 94,142 | 92,717 | 91,885 | 88,508 | 86,387 | RCOAKW00 |
| Accumulated other comprehensive income | (10,103) | (11,439) | (9,920) | (13,193) | (16,119) | (15,707) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 98,043 | 93,668 | 93,762 | 89,657 | 83,354 | 81,645 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 7,287 | 8,609 | 7,076 | 10,336 | 13,248 | 12,822 | P859 - P840 |
| Common equity Tier 1 capital | 105,330 | 102,277 | 100,838 | 99,993 | 96,602 | 94,467 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 105,330 | 102,277 | 100,838 | 99,993 | 96,602 | 94,467 | RCOA8274 |
| Tier 2 capital | 9,772 | 9,766 | 9,626 | 9,659 | 9,535 | 9,417 | RCOA5311 |
| Allowance includable in Tier 2 capital | 9,772 | 9,766 | 9,626 | 9,659 | 9,535 | 9,417 | RCOA5310 |
| Total capital | 115,102 | 112,043 | 110,464 | 109,652 | 106,137 | 103,884 | RCOA3792 |
| Total risk-weighted assets | 779,034 | 778,667 | 769,313 | 772,346 | 762,363 | 732,005 | RCOAA223 |
| Average total assets for the leverage ratio | 995,529 | 983,850 | 993,658 | 1,003,947 | 1,024,610 | 1,096,638 | 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 | $12.1M | $1.1M | 9.48% | 0.15% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $154.7M | $42.1M | 27.20% | 5.38% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $357.6M | $202.3M | 56.59% | 25.88% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $6.7M | $6.7M | 100.00% | 0.86% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $438.6M | $437.3M | 99.71% | 55.94% | RC-R Part II, item 4.d, 5.d |
| All other assets | $43.3M | $39.9M | 92.28% | 5.11% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $52.3M | $52.3M | 100.00% | 6.69% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $300 | 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 | $781.8M | ties to item 31 ($781.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $781.8M | RCONB704 |
| Less: excess allowance for credit losses | $2.7M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $779.0M | 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 | 13.52% | 13.52% | 14.78% | 10.58% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.13% | 13.13% | 14.39% | 10.40% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.11% | 13.11% | 14.36% | 10.15% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.95% | 12.95% | 14.20% | 9.96% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.67% | 12.67% | 13.92% | 9.43% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.91% | 12.91% | 14.19% | 8.61% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.51% | 12.51% | 13.77% | 9.30% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.51% | 12.51% | 13.76% | 9.33% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.34% | 12.34% | 13.60% | 8.77% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.29% | 12.29% | 13.54% | 8.34% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.33% | 12.33% | 13.58% | 8.91% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.27% | 12.27% | 13.52% | 8.99% | 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 |
|---|---|---|---|---|---|---|
| The Farmers National Bank of Danville (this bank) | Risk-based | 13.52% | 13.52% | 14.78% | 10.58% | |
| Hometown Bank, N.A. | $990.4M | Risk-based | 14.29% | 14.29% | 15.23% | 11.33% |
| First National Bank of Michigan | $988.9M | Risk-based | 10.96% | 10.96% | 12.21% | 9.54% |
| Tennessee State Bank | $990.8M | Risk-based | 12.63% | 12.63% | 13.85% | 9.31% |
| First Federal Bank of Kansas City | $992.5M | CBLR | NA | NA | NA | 11.32% |
| Haven Savings Bank | $986.9M | Risk-based | 13.24% | 13.24% | 14.22% | 8.71% |
| Ciera Bank | $992.9M | Risk-based | 13.36% | 13.36% | 14.62% | 11.13% |
| Peoples State Bank | $993.0M | Risk-based | 16.02% | 16.02% | 17.27% | 11.54% |
| First Federal Community Bank, N.A. | $994.6M | Risk-based | 12.74% | 12.74% | 13.82% | 9.40% |
| The Bank of Old Monroe | $994.6M | CBLR | NA | NA | NA | 10.55% |
| Midwest Bank | $984.5M | CBLR | NA | NA | NA | 9.84% |
| Peer 25th percentile | 12.68% | 12.68% | 13.84% | 9.43% | ||
| Peer median | 13.24% | 13.24% | 14.22% | 10.19% | ||
| Peer 75th percentile | 13.82% | 13.82% | 14.92% | 11.27% | ||
| This bank's percentile | 71 | 71 | 71 | 60 |
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/785147/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.