The Park National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.54% (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: 5.54% (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 12.24% +5.74 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 | $1.29B | 1,285,543 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $10.50B | 10,498,937 | RCOAA223 |
| Recomputed ratio | 12.24% | numerator / denominator | |
| Filed ratio | 12.24% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.74 pp | $603.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.24% +4.24 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 | $1.29B | 1,285,543 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $10.50B | 10,498,937 | RCOAA223 |
| Recomputed ratio | 12.24% | numerator / denominator | |
| Filed ratio | 12.24% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.24 pp | $445.6M | capital that could be lost first |
Total risk-based capital ratio 13.54% +3.54 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 | $1.42B | 1,421,998 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $10.50B | 10,498,937 | RCOAA223 |
| Recomputed ratio | 13.54% | numerator / denominator | |
| Filed ratio | 13.54% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.54 pp | $372.1M | capital that could be lost first |
Tier 1 leverage ratio 10.33% +5.33 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 | $1.29B | 1,285,543 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $12.44B | 12,444,571 | RCOAA224 |
| Recomputed ratio | 10.33% | numerator / denominator | |
| Filed ratio | 10.33% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.33 pp | $663.3M | 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 | 821,175 | 821,175 | 488,438 | 488,438 | 488,438 | 488,438 | RCOAP742 |
| Retained earnings | 757,912 | 731,967 | 705,898 | 702,904 | 682,609 | 663,523 | RCOAKW00 |
| Accumulated other comprehensive income | (16,901) | (8,554) | (12,739) | (25,730) | (31,541) | (34,693) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 1,562,186 | 1,544,588 | 1,181,597 | 1,165,612 | 1,139,506 | 1,117,268 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (276,643) | (286,038) | (150,902) | (138,104) | (132,488) | (129,550) | P859 - P840 |
| Common equity Tier 1 capital | 1,285,543 | 1,258,550 | 1,030,695 | 1,027,508 | 1,007,018 | 987,718 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 1,285,543 | 1,258,550 | 1,030,695 | 1,027,508 | 1,007,018 | 987,718 | RCOA8274 |
| Tier 2 capital | 136,455 | 138,241 | 123,172 | 121,314 | 119,849 | 118,519 | RCOA5311 |
| Allowance includable in Tier 2 capital | 111,455 | 113,241 | 98,172 | 96,314 | 94,849 | 93,519 | RCOA5310 |
| Total capital | 1,421,998 | 1,396,791 | 1,153,867 | 1,148,822 | 1,126,867 | 1,106,237 | RCOA3792 |
| Total risk-weighted assets | 10,498,937 | 10,423,939 | 8,530,041 | 8,521,595 | 8,504,950 | 8,449,105 | RCOAA223 |
| Average total assets for the leverage ratio | 12,444,571 | 11,499,799 | 9,864,521 | 10,044,755 | 9,893,956 | 9,867,580 | 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 | $577.8M | $20.6M | 3.56% | 0.20% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $1.31B | $274.9M | 20.98% | 2.62% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $122.4M | $0 | 0.00% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $2.55B | $1.51B | 59.22% | 14.37% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $388.6M | $582.9M | 150.00% | 5.55% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $57.1M | $85.7M | 150.00% | 0.82% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $6.74B | $6.66B | 98.82% | 63.42% | RC-R Part II, item 4.d, 5.d |
| All other assets | $681.3M | $670.6M | 98.43% | 6.39% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $587.5M | $664.4M | 113.08% | 6.33% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $272K | $204K | 74.82% | 0.00% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $32.7M | NA | 0.31% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $10.47B | ties to item 31 ($10.47B) |
|---|---|---|
| Risk-weighted assets before deductions | $10.50B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $10.50B | 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 | 12.24% | 12.24% | 13.54% | 10.33% | 12.98% | 12.99% | 14.14% | 10.25% |
| 1Q26 | Risk-based | 12.07% | 12.07% | 13.40% | 10.94% | 13.06% | 13.07% | 14.31% | 10.26% |
| 4Q25 | Risk-based | 12.08% | 12.08% | 13.53% | 10.45% | 13.15% | 13.20% | 14.60% | 10.03% |
| 3Q25 | Risk-based | 12.06% | 12.06% | 13.48% | 10.23% | 13.29% | 13.29% | 14.49% | 10.31% |
| 2Q25 | Risk-based | 11.84% | 11.84% | 13.25% | 10.18% | 13.11% | 13.11% | 14.41% | 10.16% |
| 1Q25 | Risk-based | 11.69% | 11.69% | 13.09% | 10.01% | 13.16% | 13.16% | 14.34% | 10.10% |
| 4Q24 | Risk-based | 11.44% | 11.44% | 12.85% | 9.80% | 13.15% | 13.15% | 14.49% | 10.29% |
| 3Q24 | Risk-based | 11.35% | 11.35% | 12.77% | 9.76% | 13.25% | 13.25% | 14.44% | 10.08% |
| 2Q24 | Risk-based | 11.23% | 11.23% | 12.64% | 9.62% | 13.08% | 13.08% | 14.24% | 10.10% |
| 1Q24 | Risk-based | 11.11% | 11.11% | 12.52% | 9.34% | 12.76% | 12.76% | 13.98% | 9.86% |
| 4Q23 | Risk-based | 10.95% | 10.95% | 12.35% | 9.11% | 12.58% | 12.58% | 13.79% | 9.79% |
| 3Q23 | Risk-based | 10.92% | 10.92% | 12.34% | 8.96% | 12.66% | 12.67% | 13.78% | 9.78% |
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 |
|---|---|---|---|---|---|---|
| The Park National Bank (this bank) | Risk-based | 12.24% | 12.24% | 13.54% | 10.33% | |
| NBH Bank | $12.54B | Risk-based | 12.27% | 12.27% | 13.39% | 10.27% |
| PlainsCapital Bank | $12.68B | Risk-based | 12.50% | 12.50% | 13.47% | 9.73% |
| Dollar Bank, Federal Savings Bank | $12.70B | Risk-based | 15.38% | 15.38% | 16.45% | 11.05% |
| Happen Bank, N.A. | $12.48B | Risk-based | 15.57% | 15.57% | 16.83% | 10.98% |
| BancFirst | $12.80B | Risk-based | 17.11% | 17.37% | 18.56% | 10.63% |
| First Bank | $13.03B | Risk-based | 14.69% | 14.69% | 15.94% | 11.50% |
| First Commonwealth Bank | $12.18B | Risk-based | 12.24% | 12.24% | 14.00% | 10.17% |
| Columbia Bank | $12.17B | Risk-based | 13.19% | 13.19% | 14.11% | 9.75% |
| Oriental Bank | $12.04B | Risk-based | 13.22% | 13.22% | 14.48% | 10.57% |
| Peer 25th percentile | 12.50% | 12.50% | 14.00% | 10.17% | ||
| Peer median | 13.22% | 13.22% | 14.48% | 10.57% | ||
| Peer 75th percentile | 15.38% | 15.38% | 16.45% | 10.98% | ||
| This bank's percentile | 11 | 11 | 22 | 44 |
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/489623/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.