Millbury National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.81% (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: 5.81% (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 13.21% +6.71 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 | $13.4M | 13,419 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $101.6M | 101,585 | RCOAA223 |
| Recomputed ratio | 13.21% | numerator / denominator | |
| Filed ratio | 13.21% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.71 pp | $6.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.21% +5.21 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 | $13.4M | 13,419 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $101.6M | 101,585 | RCOAA223 |
| Recomputed ratio | 13.21% | numerator / denominator | |
| Filed ratio | 13.21% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.21 pp | $5.3M | capital that could be lost first |
Total risk-based capital ratio 13.81% +3.81 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 | $14.0M | 14,026 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $101.6M | 101,585 | RCOAA223 |
| Recomputed ratio | 13.81% | numerator / denominator | |
| Filed ratio | 13.81% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.81 pp | $3.9M | capital that could be lost first |
Tier 1 leverage ratio 9.51% +4.51 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 | $13.4M | 13,419 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $141.1M | 141,131 | RCOAA224 |
| Recomputed ratio | 9.51% | numerator / denominator | |
| Filed ratio | 9.51% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.51 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 | 773 | 773 | 773 | 773 | 773 | 773 | RCOAP742 |
| Retained earnings | 12,647 | 12,359 | 12,129 | 11,782 | 11,589 | 11,333 | RCOAKW00 |
| Accumulated other comprehensive income | (22) | (37) | 58 | (118) | (279) | (425) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 13,398 | 13,095 | 12,960 | 12,437 | 12,083 | 11,681 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 21 | 37 | (58) | 118 | 279 | 425 | P859 - P840 |
| Common equity Tier 1 capital | 13,419 | 13,132 | 12,902 | 12,555 | 12,362 | 12,106 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 13,419 | 13,132 | 12,902 | 12,555 | 12,362 | 12,106 | RCOA8274 |
| Tier 2 capital | 607 | 611 | 617 | 624 | 610 | 604 | RCOA5311 |
| Allowance includable in Tier 2 capital | 607 | 611 | 617 | 624 | 610 | 604 | RCOA5310 |
| Total capital | 14,026 | 13,743 | 13,519 | 13,179 | 12,972 | 12,710 | RCOA3792 |
| Total risk-weighted assets | 101,585 | 96,564 | 94,920 | 92,013 | 88,251 | 84,243 | RCOAA223 |
| Average total assets for the leverage ratio | 141,131 | 138,852 | 139,871 | 135,485 | 133,729 | 132,570 | 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 | $8.4M | $241K | 2.87% | 0.24% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $21.4M | $959K | 4.48% | 0.94% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $65.4M | $39.6M | 60.57% | 39.01% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $46.9M | $47.1M | 100.45% | 46.37% | RC-R Part II, item 4.d, 5.d |
| All other assets | $5.3M | $4.9M | 92.48% | 4.84% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $9.8M | $8.7M | 89.61% | 8.60% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $500 | 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 | $101.6M | ties to item 31 ($101.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $101.6M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $101.6M | 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 | 13.21% | 13.21% | 13.81% | 9.51% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.60% | 13.60% | 14.23% | 9.46% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.59% | 13.59% | 14.24% | 9.22% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.64% | 13.64% | 14.32% | 9.27% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.01% | 14.01% | 14.70% | 9.24% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.37% | 14.37% | 15.09% | 9.13% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.87% | 13.87% | 14.54% | 9.29% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.14% | 13.14% | 13.80% | 9.15% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.79% | 13.79% | 14.51% | 9.31% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.02% | 14.02% | 14.76% | 9.72% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 15.06% | 15.06% | 15.85% | 9.93% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.40% | 15.40% | 16.22% | 9.96% | 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 |
|---|---|---|---|---|---|---|
| Millbury National Bank (this bank) | Risk-based | 13.21% | 13.21% | 13.81% | 9.51% | |
| Independent Farmers Bank | $146.5M | Risk-based | 16.65% | 16.65% | 17.75% | 10.53% |
| Warren Bank and Trust Company | $146.3M | CBLR | NA | NA | NA | 16.24% |
| Security Bank of Southwest Missouri | $146.8M | CBLR | NA | NA | NA | 12.74% |
| Johnson City Bank | $146.8M | CBLR | NA | NA | NA | 12.57% |
| Bank of Cashton | $146.1M | Risk-based | 14.47% | 14.47% | 15.45% | 10.90% |
| The First State Bank of Rosemount | $146.1M | Risk-based | 9.66% | 9.66% | 10.89% | 6.28% |
| Bank of Salem | $147.0M | CBLR | NA | NA | NA | 9.53% |
| Bank of Pensacola | $147.0M | CBLR | NA | NA | NA | 9.84% |
| The Merchants & Citizens Bank | $146.0M | Risk-based | 22.90% | 22.90% | 24.15% | 13.24% |
| Exchange State Bank | $146.0M | CBLR | NA | NA | NA | 11.17% |
| Peer 25th percentile | 13.26% | 13.26% | 14.31% | 10.01% | ||
| Peer median | 15.56% | 15.56% | 16.60% | 11.03% | ||
| Peer 75th percentile | 18.21% | 18.21% | 19.35% | 12.70% | ||
| This bank's percentile | 25 | 25 | 25 | 10 |
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/881900/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.