Haskell National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 26.17% (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: 26.17% (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 33.15% +26.65 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 | $10.2M | 10,152 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $30.6M | 30,621 | RCOAA223 |
| Recomputed ratio | 33.15% | numerator / denominator | |
| Filed ratio | 33.15% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +26.65 pp | $8.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 33.15% +25.15 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 | $10.2M | 10,152 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $30.6M | 30,621 | RCOAA223 |
| Recomputed ratio | 33.15% | numerator / denominator | |
| Filed ratio | 33.15% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +25.15 pp | $7.7M | capital that could be lost first |
Total risk-based capital ratio 34.17% +24.17 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 | $10.5M | 10,464 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $30.6M | 30,621 | RCOAA223 |
| Recomputed ratio | 34.17% | numerator / denominator | |
| Filed ratio | 34.17% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +24.17 pp | $7.4M | capital that could be lost first |
Tier 1 leverage ratio 13.57% +8.57 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 | $10.2M | 10,152 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $74.8M | 74,809 | RCOAA224 |
| Recomputed ratio | 13.57% | numerator / denominator | |
| Filed ratio | 13.57% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +8.57 pp | $6.4M | 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 | 600 | 600 | 600 | 600 | 600 | 600 | RCOAP742 |
| Retained earnings | 9,552 | 9,422 | 9,311 | 9,427 | 9,346 | 9,265 | RCOAKW00 |
| Accumulated other comprehensive income | (953) | (910) | (922) | (1,135) | (1,536) | (1,786) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 9,199 | 9,112 | 8,989 | 8,892 | 8,410 | 8,079 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 953 | 910 | 922 | 1,135 | 1,537 | 1,786 | P859 - P840 |
| Common equity Tier 1 capital | 10,152 | 10,022 | 9,911 | 10,027 | 9,947 | 9,865 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 10,152 | 10,022 | 9,911 | 10,027 | 9,947 | 9,865 | RCOA8274 |
| Tier 2 capital | 312 | 312 | 313 | 312 | 302 | 297 | RCOA5311 |
| Allowance includable in Tier 2 capital | 312 | 312 | 313 | 312 | 302 | 297 | RCOA5310 |
| Total capital | 10,464 | 10,334 | 10,224 | 10,339 | 10,249 | 10,162 | RCOA3792 |
| Total risk-weighted assets | 30,621 | 31,367 | 33,384 | 34,295 | 33,078 | 31,890 | RCOAA223 |
| Average total assets for the leverage ratio | 74,809 | 75,434 | 74,358 | 74,774 | 74,438 | 74,131 | 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 | $10.1M | $1.8M | 18.30% | 6.04% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $34.8M | $5.4M | 15.49% | 17.61% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $9.9M | $5.0M | 50.27% | 16.32% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $15.0M | $14.4M | 96.08% | 46.98% | RC-R Part II, item 4.d, 5.d |
| All other assets | $4.1M | $4.0M | 98.14% | 13.03% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $22K | $11K | 50.00% | 0.04% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $100 | 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 | $30.6M | ties to item 31 ($30.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $30.6M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $30.6M | 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 | 33.15% | 33.15% | 34.17% | 13.57% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 31.95% | 31.95% | 32.95% | 13.29% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 29.69% | 29.69% | 30.63% | 13.33% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 29.24% | 29.24% | 30.15% | 13.41% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 30.07% | 30.07% | 30.98% | 13.36% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 30.93% | 30.93% | 31.87% | 13.31% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 29.92% | 29.92% | 30.83% | 12.84% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 28.55% | 28.55% | 29.42% | 12.86% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 28.91% | 28.91% | 29.78% | 12.76% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 29.84% | 29.84% | 30.75% | 12.38% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 29.17% | 29.17% | 30.06% | 12.10% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 30.24% | 30.24% | 31.15% | 12.06% | 20.70% | 20.70% | 21.86% | 12.73% |
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 |
|---|---|---|---|---|---|---|
| Haskell National Bank (this bank) | Risk-based | 33.15% | 33.15% | 34.17% | 13.57% | |
| Apex Banking Company of Georgia | $72.6M | CBLR | NA | NA | NA | 9.70% |
| Farmers State Bank | $72.6M | CBLR | NA | NA | NA | 12.03% |
| Connect Community Bank | $72.7M | Risk-based | 7.66% | 7.66% | 8.91% | 3.61% |
| First State Bank | $72.5M | CBLR | NA | NA | NA | 10.71% |
| Community State Bank of Canton | $73.0M | CBLR | NA | NA | NA | 12.90% |
| Security State Bank of Kenyon | $72.2M | Risk-based | 15.77% | 15.77% | 16.78% | 12.56% |
| First Heritage Bank | $72.1M | CBLR | NA | NA | NA | 10.21% |
| Farmers State Bank of Trimont | $73.1M | Risk-based | 24.06% | 24.06% | 25.31% | 17.43% |
| Peer 25th percentile | 11.71% | 11.71% | 12.85% | 10.08% | ||
| Peer median | 15.77% | 15.77% | 16.78% | 11.37% | ||
| Peer 75th percentile | 19.91% | 19.91% | 21.04% | 12.65% | ||
| This bank's percentile | 100 | 100 | 100 | 88 |
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/170257/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.