Northern Bank & Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.56% (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: 8.56% (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 15.30% +8.80 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 | $479.2M | 479,205 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.13B | 3,132,233 | RCOAA223 |
| Recomputed ratio | 15.30% | numerator / denominator | |
| Filed ratio | 15.30% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.80 pp | $275.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.30% +7.30 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 | $479.2M | 479,205 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.13B | 3,132,233 | RCOAA223 |
| Recomputed ratio | 15.30% | numerator / denominator | |
| Filed ratio | 15.30% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.30 pp | $228.6M | capital that could be lost first |
Total risk-based capital ratio 16.56% +6.56 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 | $518.7M | 518,685 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.13B | 3,132,233 | RCOAA223 |
| Recomputed ratio | 16.56% | numerator / denominator | |
| Filed ratio | 16.56% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.56 pp | $205.5M | capital that could be lost first |
Tier 1 leverage ratio 14.55% +9.55 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 | $479.2M | 479,205 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $3.29B | 3,293,307 | RCOAA224 |
| Recomputed ratio | 14.55% | numerator / denominator | |
| Filed ratio | 14.55% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +9.55 pp | $314.5M | 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 | 214,095 | 214,095 | 214,095 | 214,095 | 214,095 | 214,095 | RCOAP742 |
| Retained earnings | 265,110 | 255,878 | 249,065 | 264,149 | 261,809 | 253,553 | RCOAKW00 |
| Accumulated other comprehensive income | (943) | (1,141) | (1,250) | (2,238) | (2,653) | (3,180) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 478,262 | 468,832 | 461,910 | 476,006 | 473,251 | 464,468 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 943 | 1,141 | 1,250 | 2,238 | 2,654 | 3,180 | P859 - P840 |
| Common equity Tier 1 capital | 479,205 | 469,973 | 463,160 | 478,244 | 475,905 | 467,648 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 479,205 | 469,973 | 463,160 | 478,244 | 475,905 | 467,648 | RCOA8274 |
| Tier 2 capital | 39,480 | 39,103 | 38,018 | 38,254 | 37,506 | 37,065 | RCOA5311 |
| Allowance includable in Tier 2 capital | 39,480 | 39,103 | 38,018 | 38,254 | 37,506 | 37,065 | RCOA5310 |
| Total capital | 518,685 | 509,076 | 501,178 | 516,498 | 513,411 | 504,713 | RCOA3792 |
| Total risk-weighted assets | 3,132,233 | 3,101,473 | 3,013,535 | 3,029,635 | 2,971,343 | 2,936,727 | RCOAA223 |
| Average total assets for the leverage ratio | 3,293,307 | 3,206,506 | 3,149,876 | 3,210,323 | 3,124,243 | 3,148,341 | 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 | $181.9M | $1.3M | 0.70% | 0.04% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $165.3M | $19.8M | 11.95% | 0.63% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $374.7M | $229.4M | 61.23% | 7.26% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $1.8M | $2.7M | 150.00% | 0.08% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $38.9M | $58.4M | 150.00% | 1.85% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $2.49B | $2.49B | 99.98% | 78.83% | RC-R Part II, item 4.d, 5.d |
| All other assets | $197.3M | $234.1M | 118.68% | 7.41% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $125.9M | $121.4M | 96.49% | 3.85% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $325K | $65K | 20.00% | 0.00% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $1.5M | NA | 0.05% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $3.16B | ties to item 31 ($3.16B) |
|---|---|---|
| Risk-weighted assets before deductions | $3.16B | RCONB704 |
| Less: excess allowance for credit losses | $26.2M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $3.13B | 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 | 15.30% | 15.30% | 16.56% | 14.55% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 15.15% | 15.15% | 16.41% | 14.66% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 15.37% | 15.37% | 16.63% | 14.70% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 15.79% | 15.79% | 17.05% | 14.90% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 16.02% | 16.02% | 17.28% | 15.23% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 15.92% | 15.92% | 17.19% | 14.85% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 15.20% | 15.20% | 16.45% | 14.35% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 15.08% | 15.08% | 16.34% | 14.18% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 14.87% | 14.87% | 16.13% | 14.06% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 14.94% | 14.94% | 16.19% | 14.40% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 15.23% | 15.23% | 16.48% | 14.63% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 15.58% | 15.58% | 16.83% | 14.99% | 12.78% | 12.79% | 13.93% | 10.03% |
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 |
|---|---|---|---|---|---|---|
| Northern Bank & Trust Company (this bank) | Risk-based | 15.30% | 15.30% | 16.56% | 14.55% | |
| First Dakota National Bank | $3.39B | CBLR | NA | NA | NA | 10.40% |
| Northrim Bank | $3.40B | Risk-based | 12.38% | 12.38% | 13.39% | 10.26% |
| First Carolina Bank | $3.41B | Risk-based | 12.88% | 12.88% | 13.72% | 11.36% |
| Banterra Bank | $3.36B | Risk-based | 9.85% | 9.85% | 10.73% | 9.41% |
| Lake Ridge Bank | $3.35B | Risk-based | 11.97% | 11.97% | 13.02% | 9.95% |
| Libertyville Bank & Trust Company, N.A. | $3.34B | Risk-based | 10.88% | 10.88% | 11.81% | 9.19% |
| Austin Bank, Texas N.A. | $3.33B | CBLR | NA | NA | NA | 15.12% |
| TruNorth Bank | $3.32B | Risk-based | 15.98% | 15.98% | 16.59% | 11.46% |
| Red River Bank | $3.31B | Risk-based | 17.32% | 17.32% | 18.37% | 12.49% |
| BankFirst Financial Services | $3.31B | CBLR | NA | NA | NA | 10.86% |
| Peer 25th percentile | 11.42% | 11.42% | 12.41% | 10.03% | ||
| Peer median | 12.38% | 12.38% | 13.39% | 10.63% | ||
| Peer 75th percentile | 14.43% | 14.43% | 15.16% | 11.44% | ||
| This bank's percentile | 71 | 71 | 71 | 90 |
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/900306/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.