GNB Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.70% (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: 8.70% (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 15.45% +8.95 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 | $74.5M | 74,500 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $482.1M | 482,111 | RCOAA223 |
| Recomputed ratio | 15.45% | numerator / denominator | |
| Filed ratio | 15.45% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.95 pp | $43.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.45% +7.45 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 | $74.5M | 74,500 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $482.1M | 482,111 | RCOAA223 |
| Recomputed ratio | 15.45% | numerator / denominator | |
| Filed ratio | 15.45% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.45 pp | $35.9M | capital that could be lost first |
Total risk-based capital ratio 16.70% +6.70 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 | $80.5M | 80,531 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $482.1M | 482,111 | RCOAA223 |
| Recomputed ratio | 16.70% | numerator / denominator | |
| Filed ratio | 16.70% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.70 pp | $32.3M | capital that could be lost first |
Tier 1 leverage ratio 12.22% +7.22 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 | $74.5M | 74,500 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $609.6M | 609,571 | RCOAA224 |
| Recomputed ratio | 12.22% | numerator / denominator | |
| Filed ratio | 12.22% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.22 pp | $44.0M | 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 | 29,950 | 29,950 | 29,950 | 29,950 | 29,950 | 29,950 | RCOAP742 |
| Retained earnings | 50,923 | 49,377 | 48,274 | 46,851 | 44,768 | 43,209 | RCOAKW00 |
| Accumulated other comprehensive income | (1,652) | (2,070) | (1,053) | (1,521) | (2,698) | (3,463) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 79,221 | 77,257 | 77,171 | 75,280 | 72,020 | 69,696 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (4,721) | (4,303) | (5,320) | (4,852) | (3,675) | (2,910) | P859 - P840 |
| Common equity Tier 1 capital | 74,500 | 72,954 | 71,851 | 70,428 | 68,345 | 66,786 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 74,500 | 72,954 | 71,851 | 70,428 | 68,345 | 66,786 | RCOA8274 |
| Tier 2 capital | 6,031 | 5,996 | 6,188 | 6,440 | 6,130 | 6,339 | RCOA5311 |
| Allowance includable in Tier 2 capital | 6,031 | 5,996 | 6,188 | 6,440 | 6,130 | 6,339 | RCOA5310 |
| Total capital | 80,531 | 78,950 | 78,039 | 76,868 | 74,475 | 73,125 | RCOA3792 |
| Total risk-weighted assets | 482,111 | 479,284 | 494,784 | 516,694 | 490,217 | 507,078 | RCOAA223 |
| Average total assets for the leverage ratio | 609,571 | 618,339 | 620,059 | 622,146 | 613,281 | 612,878 | 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 | $22.3M | $2.2M | 9.72% | 0.45% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $118.7M | $15.4M | 12.95% | 3.19% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $2.3M | $2.3M | 100.00% | 0.47% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $62.0M | $31.4M | 50.60% | 6.51% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $2.4M | $3.6M | 150.00% | 0.74% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $382.5M | $373.2M | 97.55% | 77.33% | RC-R Part II, item 4.d, 5.d |
| All other assets | $35.0M | $36.1M | 102.96% | 7.48% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $952K | $11.9M | 1250.00% | 2.47% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $6.6M | $6.6M | 100.00% | 1.37% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2K | 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 | $482.5M | ties to item 31 ($482.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $482.5M | RCONB704 |
| Less: excess allowance for credit losses | $416K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $482.1M | 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 | 15.45% | 15.45% | 16.70% | 12.22% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.22% | 15.22% | 16.47% | 11.80% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.52% | 14.52% | 15.77% | 11.59% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.63% | 13.63% | 14.88% | 11.32% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.94% | 13.94% | 15.19% | 11.14% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.17% | 13.17% | 14.42% | 10.90% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.84% | 13.84% | 15.00% | 10.75% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.83% | 12.83% | 13.88% | 10.56% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.53% | 13.53% | 14.67% | 10.23% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.36% | 12.36% | 13.48% | 10.08% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.33% | 12.33% | 13.48% | 9.91% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.19% | 13.19% | 14.41% | 9.95% | 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 |
|---|---|---|---|---|---|---|
| GNB Bank (this bank) | Risk-based | 15.45% | 15.45% | 16.70% | 12.22% | |
| Evergreen Federal Bank | $621.6M | CBLR | NA | NA | NA | 13.24% |
| First Federal Bank & Trust | $621.1M | Risk-based | 13.76% | 13.76% | 15.01% | 11.05% |
| Phelps County Bank | $621.7M | Risk-based | 13.03% | 13.03% | 14.13% | 8.88% |
| The Fairfield National Bank | $620.9M | CBLR | NA | NA | NA | 11.89% |
| Demotte State Bank | $622.0M | CBLR | NA | NA | NA | 11.85% |
| The First National Bank of Carmi | $622.2M | CBLR | NA | NA | NA | 11.42% |
| Sunrise Bank | $622.9M | CBLR | NA | NA | NA | 9.50% |
| Claremont Savings Bank | $619.7M | CBLR | NA | NA | NA | 12.40% |
| South Story Bank & Trust | $623.9M | CBLR | NA | NA | NA | 10.93% |
| First Port City Bank | $623.9M | Risk-based | 13.64% | 13.64% | 14.89% | 10.49% |
| Peer 25th percentile | 13.33% | 13.33% | 14.51% | 10.60% | ||
| Peer median | 13.64% | 13.64% | 14.89% | 11.24% | ||
| Peer 75th percentile | 13.70% | 13.70% | 14.95% | 11.88% | ||
| This bank's percentile | 100 | 100 | 100 | 80 |
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/724744/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.