The Litchfield National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.24% (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: 9.24% (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 16.10% +9.60 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 | $12.6M | 12,581 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $78.1M | 78,142 | RCOAA223 |
| Recomputed ratio | 16.10% | numerator / denominator | |
| Filed ratio | 16.10% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.60 pp | $7.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.10% +8.10 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 | $12.6M | 12,581 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $78.1M | 78,142 | RCOAA223 |
| Recomputed ratio | 16.10% | numerator / denominator | |
| Filed ratio | 16.10% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.10 pp | $6.3M | capital that could be lost first |
Total risk-based capital ratio 17.24% +7.24 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 | $13.5M | 13,474 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $78.1M | 78,142 | RCOAA223 |
| Recomputed ratio | 17.24% | numerator / denominator | |
| Filed ratio | 17.24% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.24 pp | $5.7M | capital that could be lost first |
Tier 1 leverage ratio 8.94% +3.94 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 | $12.6M | 12,581 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $140.7M | 140,675 | RCOAA224 |
| Recomputed ratio | 8.94% | numerator / denominator | |
| Filed ratio | 8.94% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.94 pp | $5.5M | 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 | 400 | 400 | 400 | 400 | 400 | 400 | RCOAP742 |
| Retained earnings | 12,181 | 12,062 | 11,861 | 11,803 | 11,535 | 11,247 | RCOAKW00 |
| Accumulated other comprehensive income | (1,630) | (1,570) | (1,558) | (1,760) | (2,286) | (2,371) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 10,951 | 10,892 | 10,703 | 10,443 | 9,649 | 9,276 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,630 | 1,570 | 1,558 | 1,760 | 2,286 | 2,371 | P859 - P840 |
| Common equity Tier 1 capital | 12,581 | 12,462 | 12,261 | 12,203 | 11,935 | 11,647 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 12,581 | 12,462 | 12,261 | 12,203 | 11,935 | 11,647 | RCOA8274 |
| Tier 2 capital | 893 | 866 | 849 | 854 | 829 | 856 | RCOA5311 |
| Allowance includable in Tier 2 capital | 893 | 866 | 849 | 854 | 829 | 856 | RCOA5310 |
| Total capital | 13,474 | 13,328 | 13,110 | 13,057 | 12,764 | 12,503 | RCOA3792 |
| Total risk-weighted assets | 78,142 | 79,094 | 78,387 | 79,349 | 79,403 | 77,287 | RCOAA223 |
| Average total assets for the leverage ratio | 140,675 | 141,453 | 140,190 | 139,242 | 136,142 | 133,345 | 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 | $6.2M | $16K | 0.26% | 0.02% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $45.5M | $8.6M | 18.86% | 10.97% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $36.6M | $18.5M | 50.36% | 23.61% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $426K | $426K | 100.00% | 0.55% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $45.7M | $45.0M | 98.56% | 57.58% | RC-R Part II, item 4.d, 5.d |
| All other assets | $4.4M | $3.9M | 87.31% | 4.94% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.8M | $1.8M | 100.00% | 2.34% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | -$200 | 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 | $78.1M | ties to item 31 ($78.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $78.1M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $78.1M | 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 | 16.10% | 16.10% | 17.24% | 8.94% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.76% | 15.76% | 16.85% | 8.81% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.64% | 15.64% | 16.72% | 8.75% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 15.38% | 15.38% | 16.46% | 8.76% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 15.03% | 15.03% | 16.07% | 8.77% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 15.07% | 15.07% | 16.18% | 8.73% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.80% | 14.80% | 15.89% | 8.65% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.71% | 14.71% | 15.79% | 8.72% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.06% | 15.06% | 16.18% | 8.35% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.95% | 14.95% | 16.07% | 8.41% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.26% | 14.26% | 15.40% | 8.42% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.05% | 14.05% | 15.17% | 8.35% | 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 Litchfield National Bank (this bank) | Risk-based | 16.10% | 16.10% | 17.24% | 8.94% | |
| Western National Bank | $135.8M | Risk-based | 12.27% | 12.27% | 13.22% | 8.52% |
| Acb Bank | $135.5M | CBLR | NA | NA | NA | 12.24% |
| Merchants & Farmers Bank of Greene County | $135.9M | CBLR | NA | NA | NA | 11.69% |
| Clay County Bank, Inc. | $135.9M | CBLR | NA | NA | NA | 14.80% |
| Worthington Federal Savings Bank, F.S.B. | $135.4M | Risk-based | 31.06% | 31.06% | 31.89% | 14.83% |
| The Peoples Bank | $135.3M | CBLR | NA | NA | NA | 11.55% |
| F&M Bank | $135.3M | CBLR | NA | NA | NA | 11.63% |
| Chillicothe State Bank | $135.2M | Risk-based | 17.10% | 17.10% | 18.36% | 7.89% |
| Stoughton Co-Operative Bank | $135.2M | CBLR | NA | NA | NA | 10.00% |
| Peer 25th percentile | 14.69% | 14.69% | 15.79% | 10.00% | ||
| Peer median | 17.10% | 17.10% | 18.36% | 11.63% | ||
| Peer 75th percentile | 24.08% | 24.08% | 25.12% | 12.24% | ||
| This bank's percentile | 33 | 33 | 33 | 22 |
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/372444/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.