Old Second National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.77% (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: 6.77% (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 13.72% +7.22 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 | $811.5M | 811,451 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $5.92B | 5,915,238 | RCOAA223 |
| Recomputed ratio | 13.72% | numerator / denominator | |
| Filed ratio | 13.72% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.22 pp | $427.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.72% +5.72 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 | $811.5M | 811,451 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $5.92B | 5,915,238 | RCOAA223 |
| Recomputed ratio | 13.72% | numerator / denominator | |
| Filed ratio | 13.72% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.72 pp | $338.2M | capital that could be lost first |
Total risk-based capital ratio 14.77% +4.77 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 | $873.7M | 873,652 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $5.92B | 5,915,238 | RCOAA223 |
| Recomputed ratio | 14.77% | numerator / denominator | |
| Filed ratio | 14.77% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.77 pp | $282.1M | capital that could be lost first |
Tier 1 leverage ratio 12.05% +7.05 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 | $811.5M | 811,451 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $6.74B | 6,735,994 | RCOAA224 |
| Recomputed ratio | 12.05% | numerator / denominator | |
| Filed ratio | 12.05% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.05 pp | $474.7M | 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 | 690,942 | 690,599 | 690,599 | 690,599 | 496,838 | 496,838 | RCOAP742 |
| Retained earnings | 268,310 | 273,045 | 245,405 | 249,223 | 270,630 | 246,609 | RCOAKW00 |
| Accumulated other comprehensive income | (34,310) | (33,389) | (31,055) | (34,369) | (39,613) | (43,650) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 924,942 | 930,255 | 904,949 | 905,453 | 727,855 | 699,797 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (113,491) | (115,782) | (119,380) | (117,975) | (70,969) | (67,673) | P859 - P840 |
| Common equity Tier 1 capital | 811,451 | 814,473 | 785,569 | 787,478 | 656,886 | 632,124 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 811,451 | 814,473 | 785,569 | 787,478 | 656,886 | 632,124 | RCOA8274 |
| Tier 2 capital | 62,201 | 63,435 | 62,269 | 74,897 | 45,283 | 43,568 | RCOA5311 |
| Allowance includable in Tier 2 capital | 62,206 | 63,440 | 62,274 | 74,902 | 45,288 | 43,573 | RCOA5310 |
| Total capital | 873,652 | 877,908 | 847,838 | 862,375 | 702,169 | 675,692 | RCOA3792 |
| Total risk-weighted assets | 5,915,238 | 5,900,254 | 5,962,695 | 5,990,868 | 4,683,779 | 4,632,967 | RCOAA223 |
| Average total assets for the leverage ratio | 6,735,994 | 6,735,402 | 6,837,366 | 6,877,322 | 5,667,125 | 5,608,590 | 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 | $143.3M | $7.3M | 5.07% | 0.12% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $1.09B | $192.9M | 17.73% | 3.26% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $23.2M | $9.9M | 42.94% | 0.17% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $393.4M | $199.6M | 50.73% | 3.37% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $42.5M | $63.8M | 150.00% | 1.08% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $53.6M | $80.4M | 150.00% | 1.36% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $4.76B | $4.75B | 99.79% | 80.28% | RC-R Part II, item 4.d, 5.d |
| All other assets | $343.1M | $313.2M | 91.29% | 5.30% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $305.6M | $286.8M | 93.83% | 4.85% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $8.2M | $7.1M | 86.58% | 0.12% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $5.4M | NA | 0.09% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $5.91B | does not tie to item 31 ($5.91B) |
|---|---|---|
| Risk-weighted assets before deductions | $5.92B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $5.92B | 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 | 13.72% | 13.72% | 14.77% | 12.05% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 13.80% | 13.80% | 14.88% | 12.09% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 13.17% | 13.17% | 14.22% | 11.49% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 13.14% | 13.14% | 14.39% | 11.45% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 14.02% | 14.02% | 14.99% | 11.59% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 13.64% | 13.64% | 14.58% | 11.27% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 12.89% | 12.89% | 13.82% | 10.90% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 13.49% | 13.49% | 14.45% | 11.46% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 13.50% | 13.50% | 14.42% | 11.43% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 13.06% | 13.06% | 14.03% | 10.89% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.32% | 12.32% | 13.24% | 10.41% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 12.49% | 12.49% | 13.57% | 10.43% | 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 |
|---|---|---|---|---|---|---|
| Old Second National Bank (this bank) | Risk-based | 13.72% | 13.72% | 14.77% | 12.05% | |
| First National Bank of America | $6.82B | Risk-based | 15.28% | 15.28% | 16.54% | 8.13% |
| Hinsdale Bank & Trust Company, N.A. | $6.80B | Risk-based | 10.60% | 10.60% | 11.34% | 9.20% |
| Camden National Bank | $6.94B | Risk-based | 12.73% | 12.73% | 13.69% | 9.12% |
| Community Trust Bank, Inc. | $6.95B | CBLR | NA | NA | NA | 13.43% |
| INTRUST Bank, N.A. | $6.76B | Risk-based | 13.66% | 13.66% | 14.62% | 10.76% |
| City National Bank of West Virginia | $6.76B | Risk-based | 15.01% | 15.01% | 15.48% | 9.65% |
| Cambridge Savings Bank | $6.98B | Risk-based | 12.63% | 12.63% | 13.71% | 10.25% |
| Third Coast Bank | $6.73B | Risk-based | 12.10% | 12.10% | 12.91% | 11.44% |
| Heartland Bank and Trust Company | $6.72B | Risk-based | 14.75% | 14.75% | 15.80% | 11.94% |
| Alpine Bank | $6.69B | Risk-based | 15.21% | 15.21% | 16.42% | 11.02% |
| Peer 25th percentile | 12.63% | 12.63% | 13.69% | 9.31% | ||
| Peer median | 13.66% | 13.66% | 14.62% | 10.50% | ||
| Peer 75th percentile | 15.01% | 15.01% | 15.80% | 11.33% | ||
| This bank's percentile | 56 | 56 | 56 | 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/936136/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.