Pacific National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.94% (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: 7.94% (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 15.31% +8.81 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 | $171.4M | 171,368 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.12B | 1,119,552 | RCOAA223 |
| Recomputed ratio | 15.31% | numerator / denominator | |
| Filed ratio | 15.31% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.81 pp | $98.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.31% +7.31 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 | $171.4M | 171,368 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.12B | 1,119,552 | RCOAA223 |
| Recomputed ratio | 15.31% | numerator / denominator | |
| Filed ratio | 15.31% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.31 pp | $81.8M | capital that could be lost first |
Total risk-based capital ratio 15.94% +5.94 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 | $178.4M | 178,423 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.12B | 1,119,552 | RCOAA223 |
| Recomputed ratio | 15.94% | numerator / denominator | |
| Filed ratio | 15.94% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.94 pp | $66.5M | capital that could be lost first |
Tier 1 leverage ratio 10.80% +5.80 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 | $171.4M | 171,368 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.59B | 1,586,568 | RCOAA224 |
| Recomputed ratio | 10.80% | numerator / denominator | |
| Filed ratio | 10.80% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.80 pp | $92.0M | 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 | 87,143 | 87,143 | 87,143 | 87,143 | 87,143 | 87,143 | RCOAP742 |
| Retained earnings | 84,581 | 79,988 | 75,799 | 71,622 | 67,688 | 65,115 | RCOAKW00 |
| Accumulated other comprehensive income | 121 | (528) | (297) | (131) | (239) | (155) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 171,845 | 166,603 | 162,645 | 158,634 | 154,592 | 152,103 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (477) | 192 | (14) | (156) | (24) | (103) | P859 - P840 |
| Common equity Tier 1 capital | 171,368 | 166,795 | 162,631 | 158,478 | 154,568 | 152,000 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 171,368 | 166,795 | 162,631 | 158,478 | 154,568 | 152,000 | RCOA8274 |
| Tier 2 capital | 7,055 | 6,813 | 7,153 | 7,505 | 7,624 | 6,836 | RCOA5311 |
| Allowance includable in Tier 2 capital | 7,055 | 6,813 | 7,153 | 7,505 | 7,624 | 6,836 | RCOA5310 |
| Total capital | 178,423 | 173,608 | 169,784 | 165,983 | 162,192 | 158,836 | RCOA3792 |
| Total risk-weighted assets | 1,119,552 | 1,083,101 | 1,053,551 | 1,024,421 | 1,002,063 | 968,439 | RCOAA223 |
| Average total assets for the leverage ratio | 1,586,568 | 1,485,646 | 1,449,667 | 1,424,863 | 1,332,304 | 1,316,860 | 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 | $162.7M | $3.4M | 2.09% | 0.30% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $29.7M | $5.9M | 19.94% | 0.53% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $166.4M | $115.9M | 69.66% | 10.35% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $138K | $138K | 100.00% | 0.01% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $809.0M | $805.9M | 99.62% | 71.98% | RC-R Part II, item 4.d, 5.d |
| All other assets | $50.9M | $43.3M | 85.04% | 3.87% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $32.1M | $30.1M | 93.66% | 2.69% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $4.1M | $4.1M | 100.00% | 0.37% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $110.7M | NA | 9.89% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.01B | ties to item 31 ($1.01B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.12B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.12B | 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 | 15.31% | 15.31% | 15.94% | 10.80% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 15.40% | 15.40% | 16.03% | 11.23% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 15.44% | 15.44% | 16.12% | 11.22% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 15.47% | 15.47% | 16.20% | 11.12% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 15.43% | 15.43% | 16.19% | 11.60% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 15.70% | 15.70% | 16.40% | 11.54% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 15.90% | 15.90% | 16.61% | 11.48% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 15.91% | 15.91% | 16.62% | 11.59% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 16.25% | 16.25% | 16.91% | 11.42% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 17.39% | 17.39% | 18.07% | 11.32% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 17.40% | 17.40% | 18.10% | 11.28% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 17.46% | 17.46% | 18.14% | 11.28% | 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 |
|---|---|---|---|---|---|---|
| Pacific National Bank (this bank) | Risk-based | 15.31% | 15.31% | 15.94% | 10.80% | |
| Bom Bank | $1.61B | CBLR | NA | NA | NA | 10.64% |
| The State Bank and Trust Company | $1.61B | Risk-based | 12.37% | 12.37% | 13.62% | 10.00% |
| The Nodaway Valley Bank | $1.62B | Risk-based | 15.26% | 15.26% | 16.30% | 11.56% |
| Grasshopper Bank, N.A. | $1.60B | Risk-based | 10.17% | 10.17% | 11.00% | 8.22% |
| The Citizens Bank | $1.62B | Risk-based | 10.36% | 10.36% | 11.61% | 8.87% |
| International Finance Bank | $1.62B | Risk-based | 10.25% | 10.25% | 11.50% | 8.31% |
| FFB Bank | $1.62B | Risk-based | 15.57% | 15.57% | 16.83% | 12.20% |
| Bank of Travelers Rest | $1.60B | Risk-based | 15.87% | 15.87% | 17.07% | 10.29% |
| Primesouth Bank | $1.60B | Risk-based | 14.63% | 14.63% | 15.89% | 12.03% |
| Peer 25th percentile | 10.33% | 10.33% | 11.59% | 8.87% | ||
| Peer median | 13.50% | 13.50% | 14.76% | 10.29% | ||
| Peer 75th percentile | 15.34% | 15.34% | 16.43% | 11.56% | ||
| This bank's percentile | 75 | 75 | 62 | 67 |
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/577137/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.