The Peoples National Bank of Checotah: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 36.94% (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: 36.94% (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 43.68% +37.18 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 | $27.9M | 27,927 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $63.9M | 63,934 | RCOAA223 |
| Recomputed ratio | 43.68% | numerator / denominator | |
| Filed ratio | 43.68% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +37.18 pp | $23.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 43.68% +35.68 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 | $27.9M | 27,927 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $63.9M | 63,934 | RCOAA223 |
| Recomputed ratio | 43.68% | numerator / denominator | |
| Filed ratio | 43.68% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +35.68 pp | $22.8M | capital that could be lost first |
Total risk-based capital ratio 44.94% +34.94 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 | $28.7M | 28,732 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $63.9M | 63,934 | RCOAA223 |
| Recomputed ratio | 44.94% | numerator / denominator | |
| Filed ratio | 44.94% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +34.94 pp | $22.3M | capital that could be lost first |
Tier 1 leverage ratio 16.05% +11.05 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 | $27.9M | 27,927 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $173.9M | 173,946 | RCOAA224 |
| Recomputed ratio | 16.05% | numerator / denominator | |
| Filed ratio | 16.05% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +11.05 pp | $19.2M | 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 | 250 | 250 | 250 | 250 | 250 | 250 | RCOAP742 |
| Retained earnings | 27,677 | 27,215 | 26,840 | 26,924 | 26,566 | 26,262 | RCOAKW00 |
| Accumulated other comprehensive income | (474) | 272 | 414 | 400 | (787) | (1,070) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 27,453 | 27,737 | 27,504 | 27,574 | 26,029 | 25,442 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 474 | (272) | (414) | (400) | 787 | 1,070 | P859 - P840 |
| Common equity Tier 1 capital | 27,927 | 27,465 | 27,090 | 27,174 | 26,816 | 26,512 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 27,927 | 27,465 | 27,090 | 27,174 | 26,816 | 26,512 | RCOA8274 |
| Tier 2 capital | 805 | 798 | 793 | 798 | 793 | 798 | RCOA5311 |
| Allowance includable in Tier 2 capital | 805 | 798 | 793 | 798 | 793 | 798 | RCOA5310 |
| Total capital | 28,732 | 28,263 | 27,883 | 27,972 | 27,609 | 27,310 | RCOA3792 |
| Total risk-weighted assets | 63,934 | 63,412 | 63,022 | 63,512 | 63,072 | 63,581 | RCOAA223 |
| Average total assets for the leverage ratio | 173,946 | 171,740 | 168,167 | 167,012 | 170,582 | 167,561 | 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 | $13.4M | $328K | 2.44% | 0.51% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $99.2M | $18.5M | 18.60% | 28.67% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $6.3M | $1.3M | 20.00% | 1.97% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $14.8M | $7.4M | 50.00% | 11.47% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $244K | $366K | 150.00% | 0.57% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $31.1M | $29.5M | 94.89% | 45.84% | RC-R Part II, item 4.d, 5.d |
| All other assets | $7.9M | $6.5M | 81.78% | 10.03% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $885K | $33K | 3.73% | 0.05% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $584K | NA | 0.91% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $63.8M | does not tie to item 31 ($63.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $64.4M | RCONB704 |
| Less: excess allowance for credit losses | $436K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $63.9M | 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 | 43.68% | 43.68% | 44.94% | 16.05% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 43.31% | 43.31% | 44.57% | 15.99% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 42.98% | 42.98% | 44.24% | 16.11% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 42.79% | 42.79% | 44.04% | 16.27% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 42.52% | 42.52% | 43.77% | 15.72% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 41.70% | 41.70% | 42.95% | 15.82% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 42.33% | 42.33% | 43.58% | 16.08% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 42.54% | 42.54% | 43.80% | 16.23% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 41.06% | 41.06% | 42.31% | 15.66% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 40.04% | 40.04% | 41.30% | 15.55% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 40.51% | 40.51% | 41.76% | 15.78% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 40.58% | 40.58% | 41.84% | 15.82% | 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 Peoples National Bank of Checotah (this bank) | Risk-based | 43.68% | 43.68% | 44.94% | 16.05% | |
| Illini State Bank | $171.9M | CBLR | NA | NA | NA | 14.42% |
| Bank of Estes Park | $171.9M | CBLR | NA | NA | NA | 10.84% |
| First New Mexico Bank, Las Cruces | $171.9M | CBLR | NA | NA | NA | 13.05% |
| Atkins Savings Bank & Trust | $172.2M | CBLR | NA | NA | NA | 11.91% |
| Farmers National Bank | $172.5M | Risk-based | 36.53% | 36.53% | 37.78% | 19.63% |
| Sharon Bank | $172.6M | CBLR | NA | NA | NA | 9.38% |
| Utah Independent Bank | $170.9M | CBLR | NA | NA | NA | 16.31% |
| Citizens Bank and Trust of Lebanon, Inc. | $173.0M | CBLR | NA | NA | NA | 11.33% |
| First National Bank of Hartford | $173.0M | CBLR | NA | NA | NA | 12.88% |
| Peer 25th percentile | NA | NA | NA | 11.33% | ||
| Peer median | 36.53% | 36.53% | 37.78% | 12.88% | ||
| Peer 75th percentile | NA | NA | NA | 14.42% | ||
| This bank's percentile | NA | NA | NA | 78 |
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/942454/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.