The Jacksboro National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 13.27% (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: 13.27% (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 20.02% +13.52 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 | $33.8M | 33,807 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $168.9M | 168,877 | RCOAA223 |
| Recomputed ratio | 20.02% | numerator / denominator | |
| Filed ratio | 20.02% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +13.52 pp | $22.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 20.02% +12.02 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 | $33.8M | 33,807 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $168.9M | 168,877 | RCOAA223 |
| Recomputed ratio | 20.02% | numerator / denominator | |
| Filed ratio | 20.02% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +12.02 pp | $20.3M | capital that could be lost first |
Total risk-based capital ratio 21.27% +11.27 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 | $35.9M | 35,921 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $168.9M | 168,877 | RCOAA223 |
| Recomputed ratio | 21.27% | numerator / denominator | |
| Filed ratio | 21.27% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +11.27 pp | $19.0M | capital that could be lost first |
Tier 1 leverage ratio 11.42% +6.42 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 | $33.8M | 33,807 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $296.1M | 296,105 | RCOAA224 |
| Recomputed ratio | 11.42% | numerator / denominator | |
| Filed ratio | 11.42% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.42 pp | $19.0M | 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 | 1,100 | 1,100 | 1,100 | 1,100 | 1,100 | 1,100 | RCOAP742 |
| Retained earnings | 33,028 | 32,462 | 31,882 | 33,142 | 32,474 | 31,941 | RCOAKW00 |
| Accumulated other comprehensive income | (10,441) | (9,691) | (9,712) | (10,310) | (14,198) | (14,173) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 23,687 | 23,871 | 23,270 | 23,932 | 19,376 | 18,868 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 10,120 | 9,370 | 9,391 | 9,989 | 13,877 | 13,852 | P859 - P840 |
| Common equity Tier 1 capital | 33,807 | 33,241 | 32,661 | 33,921 | 33,253 | 32,720 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 33,807 | 33,241 | 32,661 | 33,921 | 33,253 | 32,720 | RCOA8274 |
| Tier 2 capital | 2,114 | 2,147 | 2,112 | 2,052 | 2,099 | 2,115 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,114 | 2,147 | 2,112 | 2,052 | 2,099 | 2,115 | RCOA5310 |
| Total capital | 35,921 | 35,388 | 34,773 | 35,973 | 35,352 | 34,835 | RCOA3792 |
| Total risk-weighted assets | 168,877 | 171,573 | 168,720 | 163,828 | 167,676 | 169,035 | RCOAA223 |
| Average total assets for the leverage ratio | 296,105 | 303,359 | 307,228 | 303,949 | 308,678 | 314,410 | 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 | $4.4M | $448K | 10.22% | 0.26% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $131.5M | $25.5M | 19.39% | 15.07% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $44.1M | $22.0M | 50.00% | 13.03% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $101.2M | $97.4M | 96.24% | 57.61% | RC-R Part II, item 4.d, 5.d |
| All other assets | $14.4M | $13.4M | 93.25% | 7.95% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $278K | $3.5M | 1250.00% | 2.05% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $7.2M | $6.8M | 94.95% | 4.02% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | -$400 | 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 | $169.1M | ties to item 31 ($169.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $169.1M | RCONB704 |
| Less: excess allowance for credit losses | $257K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $168.9M | 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 | 20.02% | 20.02% | 21.27% | 11.42% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 19.37% | 19.37% | 20.63% | 10.96% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 19.36% | 19.36% | 20.61% | 10.63% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 20.71% | 20.71% | 21.96% | 11.16% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 19.83% | 19.83% | 21.08% | 10.77% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 19.36% | 19.36% | 20.61% | 10.41% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 19.31% | 19.31% | 20.56% | 10.07% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 19.68% | 19.68% | 20.94% | 10.33% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 18.56% | 18.56% | 19.81% | 9.90% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 19.24% | 19.24% | 20.49% | 9.57% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 20.00% | 20.00% | 21.25% | 9.64% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 20.64% | 20.64% | 21.89% | 10.13% | 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 Jacksboro National Bank (this bank) | Risk-based | 20.02% | 20.02% | 21.27% | 11.42% | |
| Commercial Bank | $282.9M | Risk-based | 10.86% | 10.86% | 11.95% | 7.93% |
| Bank of Edmonson County | $283.4M | Risk-based | 16.81% | 16.81% | 17.96% | 10.57% |
| First Federal Bank of Ohio | $282.9M | Risk-based | 32.76% | 32.76% | 33.24% | 13.68% |
| Pioneer Bank | $282.8M | CBLR | NA | NA | NA | 10.56% |
| Farmers Bank | $282.7M | Risk-based | 19.28% | 19.28% | 20.53% | 11.00% |
| First Federal Savings Bank of Kentucky | $282.6M | CBLR | NA | NA | NA | 10.48% |
| HNB First Bank | $282.4M | CBLR | NA | NA | NA | 9.53% |
| FNB Picayune Bank | $282.3M | CBLR | NA | NA | NA | 15.44% |
| The Commercial Bank | $284.2M | CBLR | NA | NA | NA | 12.65% |
| Peer 25th percentile | 15.32% | 15.32% | 16.46% | 10.48% | ||
| Peer median | 18.04% | 18.04% | 19.25% | 10.57% | ||
| Peer 75th percentile | 22.65% | 22.65% | 23.71% | 12.65% | ||
| This bank's percentile | 75 | 75 | 75 | 67 |
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/924058/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.