Powell Valley National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.01% (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: 7.01% (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 13.76% +7.25 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 | $54.5M | 54,493 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $396.2M | 396,168 | RCOAA223 |
| Recomputed ratio | 13.76% | numerator / denominator | |
| Filed ratio | 13.76% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.25 pp | $28.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.76% +5.75 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 | $54.5M | 54,493 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $396.2M | 396,168 | RCOAA223 |
| Recomputed ratio | 13.76% | numerator / denominator | |
| Filed ratio | 13.76% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.75 pp | $22.8M | capital that could be lost first |
Total risk-based capital ratio 15.01% +5.01 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 | $59.5M | 59,450 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $396.2M | 396,168 | RCOAA223 |
| Recomputed ratio | 15.01% | numerator / denominator | |
| Filed ratio | 15.01% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.01 pp | $19.8M | capital that could be lost first |
Tier 1 leverage ratio 10.67% +5.67 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 | $54.5M | 54,493 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $510.6M | 510,589 | RCOAA224 |
| Recomputed ratio | 10.67% | numerator / denominator | |
| Filed ratio | 10.67% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.67 pp | $29.0M | 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 | 1,600 | 1,600 | 1,600 | 1,600 | 1,600 | 1,600 | RCOAP742 |
| Retained earnings | 53,758 | 49,051 | 48,058 | 47,051 | 46,162 | 46,073 | RCOAKW00 |
| Accumulated other comprehensive income | (1,429) | (1,467) | (1,404) | (1,548) | (1,876) | (2,146) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 53,929 | 49,184 | 48,254 | 47,103 | 45,886 | 45,527 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 564 | 602 | 539 | 229 | 1,011 | 1,281 | P859 - P840 |
| Common equity Tier 1 capital | 54,493 | 49,786 | 48,793 | 47,332 | 46,897 | 46,808 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 54,493 | 49,786 | 48,793 | 47,332 | 46,897 | 46,808 | RCOA8274 |
| Tier 2 capital | 4,957 | 5,022 | 4,511 | 4,480 | 4,622 | 4,505 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,957 | 5,022 | 4,511 | 4,480 | 4,622 | 4,505 | RCOA5310 |
| Total capital | 59,450 | 54,808 | 53,304 | 51,812 | 51,519 | 51,313 | RCOA3792 |
| Total risk-weighted assets | 396,168 | 401,529 | 360,367 | 357,946 | 369,473 | 360,167 | RCOAA223 |
| Average total assets for the leverage ratio | 510,589 | 504,199 | 505,877 | 486,559 | 484,746 | 490,175 | 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 | $56.0M | $286K | 0.51% | 0.07% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $33.4M | $11.9M | 35.76% | 3.01% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $158.5M | $86.2M | 54.39% | 21.74% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $10.8M | $16.2M | 150.00% | 4.08% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $482K | $723K | 150.00% | 0.18% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $238.4M | $238.4M | 100.00% | 60.12% | RC-R Part II, item 4.d, 5.d |
| All other assets | $24.5M | $24.6M | 100.43% | 6.20% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $15.6M | $15.6M | 100.00% | 3.93% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2.6M | NA | 0.66% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $394.0M | does not tie to item 31 ($396.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $396.6M | RCONB704 |
| Less: excess allowance for credit losses | $416K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $396.2M | 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 | 13.76% | 13.76% | 15.01% | 10.67% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.40% | 12.40% | 13.65% | 9.87% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.54% | 13.54% | 14.79% | 9.65% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.22% | 13.22% | 14.47% | 9.73% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.69% | 12.69% | 13.94% | 9.67% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.00% | 13.00% | 14.25% | 9.55% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.04% | 13.04% | 14.29% | 9.55% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.10% | 13.10% | 14.35% | 9.86% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.18% | 13.18% | 14.43% | 9.72% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.36% | 13.36% | 14.61% | 9.40% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.64% | 13.64% | 14.89% | 9.24% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.64% | 13.64% | 14.89% | 9.39% | 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 |
|---|---|---|---|---|---|---|
| Powell Valley National Bank (this bank) | Risk-based | 13.76% | 13.76% | 15.01% | 10.67% | |
| State Bank of Chilton | $516.5M | CBLR | NA | NA | NA | 12.75% |
| Connections Bank | $516.6M | CBLR | NA | NA | NA | 9.80% |
| Chino Commercial Bank, N.A. | $516.7M | CBLR | NA | NA | NA | 12.51% |
| Central Savings Bank | $516.8M | Risk-based | 14.54% | 14.54% | 15.76% | 9.54% |
| Armor Bank | $516.9M | CBLR | NA | NA | NA | 9.40% |
| First Credit Bank | $515.8M | Risk-based | 47.79% | 47.79% | 49.05% | 47.61% |
| The Brenham National Bank | $517.7M | Risk-based | 17.11% | 17.11% | 18.10% | 11.76% |
| New Omni Bank, N.A. | $517.9M | Risk-based | 30.40% | 43.31% | 44.57% | 27.11% |
| First State Bank and Trust | $514.9M | Risk-based | 12.11% | 12.11% | 13.36% | 8.64% |
| Peer 25th percentile | 14.54% | 14.54% | 15.76% | 9.54% | ||
| Peer median | 17.11% | 17.11% | 18.10% | 11.76% | ||
| Peer 75th percentile | 30.40% | 43.31% | 44.57% | 12.75% | ||
| This bank's percentile | 20 | 20 | 20 | 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/31826/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.