The Juniata Valley Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.76% (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: 4.76% (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 11.61% +5.11 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 | $77.1M | 77,086 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $663.7M | 663,690 | RCOAA223 |
| Recomputed ratio | 11.61% | numerator / denominator | |
| Filed ratio | 11.61% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.11 pp | $33.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.61% +3.61 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 | $77.1M | 77,086 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $663.7M | 663,690 | RCOAA223 |
| Recomputed ratio | 11.61% | numerator / denominator | |
| Filed ratio | 11.61% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.61 pp | $24.0M | capital that could be lost first |
Total risk-based capital ratio 12.76% +2.76 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 | $84.7M | 84,715 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $663.7M | 663,690 | RCOAA223 |
| Recomputed ratio | 12.76% | numerator / denominator | |
| Filed ratio | 12.76% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.76 pp | $18.3M | capital that could be lost first |
Tier 1 leverage ratio 8.56% +3.56 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 | $77.1M | 77,086 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $900.9M | 900,853 | RCOAA224 |
| Recomputed ratio | 8.56% | numerator / denominator | |
| Filed ratio | 8.56% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.56 pp | $32.0M | 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 | 37,003 | 36,962 | 36,921 | 36,881 | 36,841 | 36,803 | RCOAP742 |
| Retained earnings | 49,555 | 48,304 | 46,625 | 45,746 | 44,794 | 43,963 | RCOAKW00 |
| Accumulated other comprehensive income | (25,054) | (26,201) | (27,154) | (28,584) | (30,211) | (31,521) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 61,504 | 59,065 | 56,392 | 54,043 | 51,424 | 49,245 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 15,582 | 16,719 | 17,650 | 19,067 | 20,680 | 21,977 | P859 - P840 |
| Common equity Tier 1 capital | 77,086 | 75,784 | 74,042 | 73,110 | 72,104 | 71,222 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 77,086 | 75,784 | 74,042 | 73,110 | 72,104 | 71,222 | RCOA8274 |
| Tier 2 capital | 7,629 | 7,265 | 7,083 | 6,834 | 6,622 | 6,278 | RCOA5311 |
| Allowance includable in Tier 2 capital | 7,629 | 7,265 | 7,083 | 6,834 | 6,622 | 6,278 | RCOA5310 |
| Total capital | 84,715 | 83,049 | 81,125 | 79,944 | 78,726 | 77,500 | RCOA3792 |
| Total risk-weighted assets | 663,690 | 649,195 | 647,260 | 614,912 | 610,369 | 595,265 | RCOAA223 |
| Average total assets for the leverage ratio | 900,853 | 887,959 | 885,796 | 869,227 | 853,220 | 844,904 | 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 | $14.0M | $445K | 3.18% | 0.07% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $227.1M | $43.3M | 19.07% | 6.53% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $186.5M | $100.6M | 53.93% | 15.16% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $1.0M | $1.5M | 150.00% | 0.23% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $124K | $124K | 100.00% | 0.02% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $448.6M | $432.4M | 96.40% | 65.16% | RC-R Part II, item 4.d, 5.d |
| All other assets | $35.4M | $33.6M | 94.94% | 5.06% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $46.4M | $46.4M | 100.00% | 6.99% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $2K | $2K | 100.00% | 0.00% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $5.3M | NA | 0.80% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $658.4M | ties to item 31 ($658.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $663.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $663.7M | 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 | 11.61% | 11.61% | 12.76% | 8.56% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.67% | 11.67% | 12.79% | 8.53% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 11.44% | 11.44% | 12.53% | 8.36% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.89% | 11.89% | 13.00% | 8.41% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.81% | 11.81% | 12.90% | 8.45% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.96% | 11.96% | 13.02% | 8.43% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 11.74% | 11.74% | 12.78% | 8.26% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 11.74% | 11.74% | 12.77% | 8.17% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 11.58% | 11.58% | 12.56% | 8.05% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.69% | 11.69% | 12.67% | 8.12% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.72% | 11.72% | 12.68% | 8.17% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.09% | 12.09% | 13.07% | 8.20% | 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 Juniata Valley Bank (this bank) | Risk-based | 11.61% | 11.61% | 12.76% | 8.56% | |
| Stonehambank | $918.3M | Risk-based | 12.51% | 12.51% | 13.71% | 8.94% |
| Century Next Bank | $916.4M | CBLR | NA | NA | NA | 11.95% |
| State Bank | $916.1M | CBLR | NA | NA | NA | 11.90% |
| Finwise Bank | $915.5M | CBLR | NA | NA | NA | 18.05% |
| F&M Bank | $915.3M | CBLR | NA | NA | NA | 10.00% |
| Affinity Bank, National Association | $915.2M | Risk-based | 12.76% | 12.76% | 13.91% | 11.41% |
| Lindell Bank & Trust Company | $915.2M | CBLR | NA | NA | NA | 18.02% |
| First Northern Bank and Trust Company | $921.5M | CBLR | NA | NA | NA | 15.29% |
| Spiritbank | $912.8M | Risk-based | 13.22% | 13.22% | 14.46% | 9.30% |
| Dr Bank | $912.6M | CBLR | NA | NA | NA | 10.28% |
| Peer 25th percentile | 12.63% | 12.63% | 13.81% | 10.07% | ||
| Peer median | 12.76% | 12.76% | 13.91% | 11.65% | ||
| Peer 75th percentile | 12.99% | 12.99% | 14.18% | 14.45% | ||
| This bank's percentile | 0 | 0 | 0 | 0 |
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/215710/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.