Hiawatha National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.05% (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: 8.05% (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 14.86% +8.36 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 | $83.1M | 83,094 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $559.1M | 559,055 | RCOAA223 |
| Recomputed ratio | 14.86% | numerator / denominator | |
| Filed ratio | 14.86% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.36 pp | $46.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.86% +6.86 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 | $83.1M | 83,094 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $559.1M | 559,055 | RCOAA223 |
| Recomputed ratio | 14.86% | numerator / denominator | |
| Filed ratio | 14.86% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.86 pp | $38.4M | capital that could be lost first |
Total risk-based capital ratio 16.05% +6.05 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 | $89.7M | 89,745 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $559.1M | 559,055 | RCOAA223 |
| Recomputed ratio | 16.05% | numerator / denominator | |
| Filed ratio | 16.05% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.05 pp | $33.8M | capital that could be lost first |
Tier 1 leverage ratio 10.76% +5.76 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 | $83.1M | 83,094 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $772.1M | 772,065 | RCOAA224 |
| Recomputed ratio | 10.76% | numerator / denominator | |
| Filed ratio | 10.76% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.76 pp | $44.5M | 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 | 42,994 | 43,080 | 43,056 | 43,073 | 43,051 | 43,029 | RCOAP742 |
| Retained earnings | 47,933 | 46,318 | 44,514 | 42,478 | 41,072 | 39,418 | RCOAKW00 |
| Accumulated other comprehensive income | (4,105) | (5,163) | (4,553) | (5,283) | (6,403) | (6,428) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 86,822 | 84,235 | 83,017 | 80,268 | 77,720 | 76,019 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (3,728) | (2,689) | (3,317) | (2,605) | (1,503) | (1,496) | P859 - P840 |
| Common equity Tier 1 capital | 83,094 | 81,546 | 79,700 | 77,663 | 76,217 | 74,523 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 83,094 | 81,546 | 79,700 | 77,663 | 76,217 | 74,523 | RCOA8274 |
| Tier 2 capital | 6,651 | 6,325 | 6,302 | 6,133 | 5,422 | 5,191 | RCOA5311 |
| Allowance includable in Tier 2 capital | 6,651 | 6,325 | 6,302 | 6,133 | 5,422 | 5,191 | RCOA5310 |
| Total capital | 89,745 | 87,871 | 86,002 | 83,796 | 81,639 | 79,714 | RCOA3792 |
| Total risk-weighted assets | 559,055 | 546,200 | 542,671 | 549,903 | 553,795 | 553,106 | RCOAA223 |
| Average total assets for the leverage ratio | 772,065 | 765,971 | 763,937 | 792,211 | 778,688 | 777,024 | 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 | $25.8M | $1.2M | 4.68% | 0.22% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $88.5M | $15.7M | 17.70% | 2.80% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $854K | $171K | 20.00% | 0.03% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $94.9M | $55.2M | 58.14% | 9.87% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $2.0M | $3.1M | 150.00% | 0.55% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $29.6M | $27.4M | 92.36% | 4.90% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $447.0M | $367.2M | 82.15% | 65.68% | RC-R Part II, item 4.d, 5.d |
| All other assets | $35.8M | $35.0M | 97.78% | 6.27% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $33.5M | $33.5M | 100.00% | 5.99% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $20.7M | NA | 3.70% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $538.3M | ties to item 31 ($538.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $559.1M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $559.1M | 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 | 14.86% | 14.86% | 16.05% | 10.76% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.93% | 14.93% | 16.09% | 10.65% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.69% | 14.69% | 15.85% | 10.43% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.12% | 14.12% | 15.24% | 9.80% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.76% | 13.76% | 14.74% | 9.79% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.47% | 13.47% | 14.41% | 9.59% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.28% | 13.28% | 14.19% | 9.49% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.37% | 13.37% | 14.20% | 9.25% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.08% | 13.08% | 13.87% | 9.24% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.22% | 13.22% | 14.01% | 9.02% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.75% | 12.75% | 13.67% | 9.13% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 10.81% | 10.81% | 11.61% | 9.14% | 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 |
|---|---|---|---|---|---|---|
| Hiawatha National Bank (this bank) | Risk-based | 14.86% | 14.86% | 16.05% | 10.76% | |
| Community First Bank | $781.6M | Risk-based | 14.18% | 14.18% | 15.43% | 9.74% |
| Millennium Bank | $780.8M | Risk-based | 9.22% | 9.22% | 10.46% | 7.70% |
| Mission Valley Bank | $782.0M | Risk-based | 12.25% | 12.25% | 13.44% | 11.00% |
| Cenlar FSB | $782.0M | Risk-based | 44.07% | 44.07% | 44.07% | 16.56% |
| The Bank of Canton | $782.5M | Risk-based | 22.99% | 22.99% | 24.24% | 14.43% |
| Savers Co-Operative Bank | $783.2M | CBLR | NA | NA | NA | 11.30% |
| People's Bank of Commerce | $776.7M | CBLR | NA | NA | NA | 15.33% |
| Peach State Bank & Trust | $786.0M | Risk-based | 14.92% | 14.92% | 16.12% | 10.09% |
| Harford Bank | $776.6M | Risk-based | 13.05% | 13.05% | 14.30% | 9.95% |
| Peer 25th percentile | 12.65% | 12.65% | 13.87% | 9.95% | ||
| Peer median | 14.18% | 14.18% | 15.43% | 11.00% | ||
| Peer 75th percentile | 18.96% | 18.96% | 20.18% | 14.43% | ||
| This bank's percentile | 57 | 57 | 57 | 44 |
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/505550/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.