The Pauls Valley National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.76% (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: 5.76% (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 12.63% +6.13 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 | $33.5M | 33,483 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $265.0M | 265,006 | RCOAA223 |
| Recomputed ratio | 12.63% | numerator / denominator | |
| Filed ratio | 12.63% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.13 pp | $16.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.63% +4.63 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 | $33.5M | 33,483 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $265.0M | 265,006 | RCOAA223 |
| Recomputed ratio | 12.63% | numerator / denominator | |
| Filed ratio | 12.63% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.63 pp | $12.3M | capital that could be lost first |
Total risk-based capital ratio 13.77% +3.77 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 | $36.5M | 36,478 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $265.0M | 265,006 | RCOAA223 |
| Recomputed ratio | 13.77% | numerator / denominator | |
| Filed ratio | 13.77% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.77 pp | $9.9M | capital that could be lost first |
Tier 1 leverage ratio 9.48% +4.48 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 | $33.5M | 33,483 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $353.3M | 353,338 | RCOAA224 |
| Recomputed ratio | 9.48% | numerator / denominator | |
| Filed ratio | 9.48% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.48 pp | $15.8M | 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 | 1,370 | 1,370 | 1,370 | 1,370 | 1,370 | 1,370 | RCOAP742 |
| Retained earnings | 32,113 | 31,035 | 30,148 | 29,176 | 28,807 | 29,979 | RCOAKW00 |
| Accumulated other comprehensive income | (10,302) | (10,190) | (9,618) | (9,983) | (11,829) | (11,726) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 23,181 | 22,215 | 21,900 | 20,563 | 18,348 | 19,623 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 10,302 | 10,190 | 9,618 | 9,983 | 11,829 | 11,726 | P859 - P840 |
| Common equity Tier 1 capital | 33,483 | 32,405 | 31,518 | 30,546 | 30,177 | 31,349 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 33,483 | 32,405 | 31,518 | 30,546 | 30,177 | 31,349 | RCOA8274 |
| Tier 2 capital | 2,995 | 2,997 | 3,309 | 3,221 | 3,351 | 2,528 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,995 | 2,997 | 3,309 | 3,221 | 3,351 | 2,528 | RCOA5310 |
| Total capital | 36,478 | 35,402 | 34,827 | 33,767 | 33,528 | 33,877 | RCOA3792 |
| Total risk-weighted assets | 265,006 | 259,868 | 264,763 | 266,947 | 266,804 | 263,722 | RCOAA223 |
| Average total assets for the leverage ratio | 353,338 | 352,323 | 344,423 | 340,547 | 342,406 | 334,674 | 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 | $18.4M | $3.7M | 20.00% | 1.39% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $110.8M | $28.1M | 25.40% | 10.62% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $16.4M | $3.3M | 20.00% | 1.24% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $11.9M | $6.1M | 51.23% | 2.31% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $11.5M | $17.2M | 150.00% | 6.51% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $182.7M | $182.7M | 100.00% | 68.94% | RC-R Part II, item 4.d, 5.d |
| All other assets | $21.4M | $21.4M | 100.00% | 8.06% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $2.5M | $308K | 12.51% | 0.12% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2.2M | NA | 0.83% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $262.8M | does not tie to item 31 ($265.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $265.0M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $265.0M | 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 | 12.63% | 12.63% | 13.77% | 9.48% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.47% | 12.47% | 13.62% | 9.20% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 11.90% | 11.90% | 13.15% | 9.15% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.44% | 11.44% | 12.65% | 8.97% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.31% | 11.31% | 12.57% | 8.81% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.89% | 11.89% | 12.85% | 9.37% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 9.79% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.88% | 12.88% | 13.84% | 9.60% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.70% | 12.70% | 13.60% | 9.38% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.49% | 12.49% | 13.38% | 9.15% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.88% | 12.88% | 13.74% | 9.81% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.48% | 12.48% | 13.24% | 9.66% | 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 |
|---|---|---|---|---|---|---|
| The Pauls Valley National Bank (this bank) | Risk-based | 12.63% | 12.63% | 13.77% | 9.48% | |
| MCNB Bank and Trust Co. | $356.5M | CBLR | NA | NA | NA | 12.29% |
| Hoosier Heartland State Bank | $356.3M | Risk-based | 10.35% | 10.35% | 11.47% | 8.70% |
| First National Bank of Giddings | $356.2M | CBLR | NA | NA | NA | 11.18% |
| State Street Bank and Trust Company | $357.1M | Risk-based | 12.01% | 12.01% | 13.18% | 9.99% |
| Rivers Edge Bank | $357.1M | Risk-based | 10.33% | 10.33% | 11.58% | 8.30% |
| Flint Community Bank | $357.1M | Risk-based | 12.72% | 12.72% | 13.97% | 9.06% |
| Murphy Bank | $357.2M | CBLR | NA | NA | NA | 14.89% |
| Union Bank & Trust Company | $355.8M | CBLR | NA | NA | NA | 10.19% |
| Citizens Bank | $357.4M | Risk-based | 15.12% | 15.12% | 16.37% | 13.10% |
| Commercial Bank & Trust of PA | $357.5M | Risk-based | 26.28% | 26.28% | 26.62% | 14.74% |
| Peer 25th percentile | 10.76% | 10.76% | 11.98% | 9.29% | ||
| Peer median | 12.36% | 12.36% | 13.57% | 10.68% | ||
| Peer 75th percentile | 14.52% | 14.52% | 15.77% | 12.90% | ||
| This bank's percentile | 50 | 50 | 50 | 30 |
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/454658/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.