Minnesota National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.61% (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: 4.61% (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 11.55% +5.05 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 | $27.9M | 27,882 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $241.3M | 241,302 | RCOAA223 |
| Recomputed ratio | 11.55% | numerator / denominator | |
| Filed ratio | 11.55% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.05 pp | $12.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.55% +3.55 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 | $27.9M | 27,882 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $241.3M | 241,302 | RCOAA223 |
| Recomputed ratio | 11.55% | numerator / denominator | |
| Filed ratio | 11.55% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.55 pp | $8.6M | capital that could be lost first |
Total risk-based capital ratio 12.61% +2.61 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 | $30.4M | 30,426 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $241.3M | 241,302 | RCOAA223 |
| Recomputed ratio | 12.61% | numerator / denominator | |
| Filed ratio | 12.61% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.61 pp | $6.3M | capital that could be lost first |
Tier 1 leverage ratio 9.77% +4.77 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 | $27.9M | 27,882 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $285.4M | 285,362 | RCOAA224 |
| Recomputed ratio | 9.77% | numerator / denominator | |
| Filed ratio | 9.77% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.77 pp | $13.6M | 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 | 14,596 | 14,596 | 14,596 | 14,596 | 14,595 | 14,596 | RCOAP742 |
| Retained earnings | 17,104 | 16,635 | 16,412 | 16,063 | 15,582 | 14,897 | RCOAKW00 |
| Accumulated other comprehensive income | (1,410) | (1,608) | (1,371) | (1,699) | (2,176) | (2,617) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 30,290 | 29,623 | 29,637 | 28,960 | 28,001 | 26,876 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (2,408) | (2,210) | (2,447) | (2,119) | (1,642) | (1,201) | P859 - P840 |
| Common equity Tier 1 capital | 27,882 | 27,413 | 27,190 | 26,841 | 26,359 | 25,675 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 27,882 | 27,413 | 27,190 | 26,841 | 26,359 | 25,675 | RCOA8274 |
| Tier 2 capital | 2,544 | 2,444 | 2,446 | 2,529 | 2,509 | 2,525 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,544 | 2,444 | 2,446 | 2,529 | 2,509 | 2,525 | RCOA5310 |
| Total capital | 30,426 | 29,857 | 29,636 | 29,370 | 28,868 | 28,200 | RCOA3792 |
| Total risk-weighted assets | 241,302 | 228,476 | 228,767 | 232,584 | 237,251 | 243,547 | RCOAA223 |
| Average total assets for the leverage ratio | 285,362 | 286,384 | 294,204 | 297,839 | 300,353 | 300,919 | 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 | $7.0M | $64K | 0.93% | 0.03% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $39.8M | $19.9M | 50.14% | 8.26% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $94.3M | $53.9M | 57.18% | 22.35% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $864K | $1.3M | 150.00% | 0.54% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $145.6M | $145.6M | 100.00% | 60.35% | RC-R Part II, item 4.d, 5.d |
| All other assets | $11.1M | $10.0M | 90.46% | 4.15% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $10.5M | $10.5M | 100.00% | 4.33% | 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 | $241.3M | ties to item 31 ($241.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $241.3M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $241.3M | 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 | 11.55% | 11.55% | 12.61% | 9.77% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.00% | 12.00% | 13.07% | 9.57% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 11.89% | 11.89% | 12.95% | 9.24% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.54% | 11.54% | 12.63% | 9.01% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.11% | 11.11% | 12.17% | 8.78% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 10.54% | 10.54% | 11.58% | 8.53% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 10.72% | 10.72% | 11.79% | 8.46% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 10.63% | 10.63% | 11.72% | 8.22% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 10.51% | 10.51% | 11.50% | 8.39% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 10.31% | 10.31% | 11.31% | 8.22% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 10.53% | 10.53% | 11.54% | 8.35% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 10.60% | 10.60% | 11.60% | 8.31% | 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 |
|---|---|---|---|---|---|---|
| Minnesota National Bank (this bank) | Risk-based | 11.55% | 11.55% | 12.61% | 9.77% | |
| Grant County Bank | $298.4M | CBLR | NA | NA | NA | 13.34% |
| Caldwell Bank & Trust Company | $298.6M | CBLR | NA | NA | NA | 10.03% |
| Leighton State Bank | $298.2M | CBLR | NA | NA | NA | 10.99% |
| Redstone Bank | $298.2M | CBLR | NA | NA | NA | 11.98% |
| The First National Bank of Pandora | $299.0M | Risk-based | 11.16% | 11.16% | 12.38% | 8.07% |
| Bank of Crockett | $299.1M | Risk-based | 13.31% | 13.31% | 14.56% | 10.46% |
| Farmers Savings Bank | $299.1M | CBLR | NA | NA | NA | 10.99% |
| Durden Banking Company, Incorporated | $299.2M | Risk-based | 21.55% | 21.55% | 22.80% | 16.24% |
| First Security Bank of Nevada | $297.7M | CBLR | NA | NA | NA | 26.27% |
| The Tri-County Bank | $299.3M | CBLR | NA | NA | NA | 8.45% |
| Peer 25th percentile | 12.24% | 12.24% | 13.47% | 10.14% | ||
| Peer median | 13.31% | 13.31% | 14.56% | 10.99% | ||
| Peer 75th percentile | 17.43% | 17.43% | 18.68% | 13.00% | ||
| This bank's percentile | 33 | 33 | 33 | 20 |
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/799751/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.