The First National Bank of Waynesboro: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 27.65% (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: 27.65% (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 34.39% +27.89 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 | $45.4M | 45,369 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $131.9M | 131,924 | RCOAA223 |
| Recomputed ratio | 34.39% | numerator / denominator | |
| Filed ratio | 34.39% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +27.89 pp | $36.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 34.39% +26.39 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 | $45.4M | 45,369 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $131.9M | 131,924 | RCOAA223 |
| Recomputed ratio | 34.39% | numerator / denominator | |
| Filed ratio | 34.39% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +26.39 pp | $34.8M | capital that could be lost first |
Total risk-based capital ratio 35.65% +25.65 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 | $47.0M | 47,025 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $131.9M | 131,924 | RCOAA223 |
| Recomputed ratio | 35.65% | numerator / denominator | |
| Filed ratio | 35.65% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +25.65 pp | $33.8M | capital that could be lost first |
Tier 1 leverage ratio 19.14% +14.14 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 | $45.4M | 45,369 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $237.0M | 236,979 | RCOAA224 |
| Recomputed ratio | 19.14% | numerator / denominator | |
| Filed ratio | 19.14% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +14.14 pp | $33.5M | 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 | 450 | 450 | 450 | 450 | 450 | 450 | RCOAP742 |
| Retained earnings | 44,919 | 43,592 | 42,267 | 41,709 | 40,420 | 39,171 | RCOAKW00 |
| Accumulated other comprehensive income | (1,127) | (1,153) | (1,083) | (1,177) | (1,586) | (1,527) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 44,242 | 42,889 | 41,634 | 40,982 | 39,284 | 38,094 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,127 | 1,153 | 1,083 | 1,177 | 1,586 | 1,527 | P859 - P840 |
| Common equity Tier 1 capital | 45,369 | 44,042 | 42,717 | 42,159 | 40,870 | 39,621 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 45,369 | 44,042 | 42,717 | 42,159 | 40,870 | 39,621 | RCOA8274 |
| Tier 2 capital | 1,656 | 1,595 | 1,582 | 1,593 | 1,559 | 1,508 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,656 | 1,595 | 1,582 | 1,593 | 1,559 | 1,508 | RCOA5310 |
| Total capital | 47,025 | 45,637 | 44,299 | 43,752 | 42,429 | 41,129 | RCOA3792 |
| Total risk-weighted assets | 131,924 | 127,035 | 126,067 | 127,133 | 124,366 | 120,318 | RCOAA223 |
| Average total assets for the leverage ratio | 236,979 | 226,315 | 224,822 | 223,190 | 227,302 | 232,446 | 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 | $44.8M | $102K | 0.23% | 0.08% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $27.2M | $7.3M | 26.87% | 5.51% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $80.5M | $41.7M | 51.76% | 31.44% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $308K | $462K | 150.00% | 0.35% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $72.2M | $70.9M | 98.13% | 53.52% | RC-R Part II, item 4.d, 5.d |
| All other assets | $7.9M | $7.7M | 98.21% | 5.82% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $4.3M | $4.3M | 100.00% | 3.28% | 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 | $132.5M | ties to item 31 ($132.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $132.5M | RCONB704 |
| Less: excess allowance for credit losses | $558K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $131.9M | 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 | 34.39% | 34.39% | 35.65% | 19.14% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 34.67% | 34.67% | 35.92% | 19.46% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 33.88% | 33.88% | 35.14% | 19.00% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 33.16% | 33.16% | 34.41% | 18.89% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 32.86% | 32.86% | 34.12% | 17.98% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 32.93% | 32.93% | 34.18% | 17.05% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 31.34% | 31.34% | 32.59% | 17.57% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 30.45% | 30.45% | 31.70% | 18.16% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 30.95% | 30.95% | 32.20% | 17.60% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 30.66% | 30.66% | 31.92% | 16.62% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 30.40% | 30.40% | 31.65% | 16.78% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 30.23% | 30.23% | 31.48% | 16.82% | 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 First National Bank of Waynesboro (this bank) | Risk-based | 34.39% | 34.39% | 35.65% | 19.14% | |
| The Citizens National Bank | $229.0M | Risk-based | 15.88% | 15.88% | 17.13% | 8.66% |
| Town & Country Bank | $228.9M | CBLR | NA | NA | NA | 14.09% |
| Community Spirit Bank | $228.8M | CBLR | NA | NA | NA | 9.73% |
| The Citizens Bank | $228.6M | Risk-based | 16.04% | 16.04% | 17.27% | 8.72% |
| First Bank and Trust Company of Illinois | $228.6M | Risk-based | 25.03% | 25.03% | 26.28% | 15.91% |
| Eagle Valley Bank | $229.6M | CBLR | NA | NA | NA | 10.44% |
| Triad Bank, N.A. | $228.6M | CBLR | NA | NA | NA | 12.66% |
| The Wanda State Bank | $229.8M | CBLR | NA | NA | NA | 12.12% |
| United Bank and Trust Company | $228.4M | CBLR | NA | NA | NA | 14.83% |
| Landmark Bank | $229.8M | CBLR | NA | NA | NA | 11.46% |
| Peer 25th percentile | 15.96% | 15.96% | 17.20% | 9.91% | ||
| Peer median | 16.04% | 16.04% | 17.27% | 11.79% | ||
| Peer 75th percentile | 20.53% | 20.53% | 21.78% | 13.73% | ||
| This bank's percentile | 100 | 100 | 100 | 100 |
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/31134/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.