The Preferred Legacy National Trust Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 80.35% (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: 80.35% (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 88.35% +81.85 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 | $10.1M | 10,136 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $11.5M | 11,472 | RCOAA223 |
| Recomputed ratio | 88.35% | numerator / denominator | |
| Filed ratio | 88.35% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +81.85 pp | $9.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 88.35% +80.35 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 | $10.1M | 10,136 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $11.5M | 11,472 | RCOAA223 |
| Recomputed ratio | 88.35% | numerator / denominator | |
| Filed ratio | 88.35% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +80.35 pp | $9.2M | capital that could be lost first |
Total risk-based capital ratio 88.35% +78.35 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 | $10.1M | 10,136 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $11.5M | 11,472 | RCOAA223 |
| Recomputed ratio | 88.35% | numerator / denominator | |
| Filed ratio | 88.35% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +78.35 pp | $9.0M | capital that could be lost first |
Tier 1 leverage ratio 90.40% +85.40 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 | $10.1M | 10,136 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $11.2M | 11,213 | RCOAA224 |
| Recomputed ratio | 90.40% | numerator / denominator | |
| Filed ratio | 90.40% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +85.40 pp | $9.6M | 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 | 16,482 | 16,482 | 15,835 | 15,233 | 7,869 | 7,462 | RCOAP742 |
| Retained earnings | (6,346) | (6,696) | (7,043) | (7,017) | (89) | (124) | RCOAKW00 |
| Accumulated other comprehensive income | 0 | 0 | 0 | 0 | 0 | 0 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 10,136 | 9,786 | 8,792 | 8,216 | 7,780 | 7,338 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 0 | 0 | 0 | 0 | 0 | 0 | P859 - P840 |
| Common equity Tier 1 capital | 10,136 | 9,786 | 8,792 | 8,216 | 7,780 | 7,338 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 10,136 | 9,786 | 8,792 | 8,216 | 7,780 | 7,338 | RCOA8274 |
| Tier 2 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOA5311 |
| Allowance includable in Tier 2 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOA5310 |
| Total capital | 10,136 | 9,786 | 8,792 | 8,216 | 7,780 | 7,338 | RCOA3792 |
| Total risk-weighted assets | 11,472 | 10,613 | 9,908 | 8,884 | 8,379 | 7,484 | RCOAA223 |
| Average total assets for the leverage ratio | 11,213 | 10,302 | 9,680 | 8,721 | 7,931 | 7,331 | 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 | $9.8M | $9.8M | 100.00% | 85.80% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $99K | $99K | 100.00% | 0.86% | RC-R Part II, item 2.a, 2.b |
| All other assets | $1.5M | $1.5M | 100.00% | 13.34% | RC-R Part II, item 8 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $11.5M | ties to item 31 ($11.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $11.5M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $11.5M | RCONG641, ties |
10 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 | 88.35% | 88.35% | 88.35% | 90.40% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 92.21% | 92.21% | 92.21% | 94.99% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 88.74% | 88.74% | 88.74% | 90.83% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 92.48% | 92.48% | 92.48% | 94.21% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 92.85% | 92.85% | 92.85% | 98.10% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 98.05% | 98.05% | 98.05% | 100.10% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 97.83% | 97.83% | 97.83% | 89.86% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 98.64% | 98.64% | 98.64% | NA | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 97.67% | 97.67% | 97.67% | 99.63% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 98.27% | 98.27% | 98.27% | 99.79% | 20.90% | 20.90% | 22.17% | 12.66% |
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 Preferred Legacy National Trust Bank (this bank) | Risk-based | 88.35% | 88.35% | 88.35% | 90.40% | |
| Liberty Bank, Inc. | $11.4M | Risk-based | 73.51% | 73.51% | 73.51% | 27.81% |
| Alvarez & Marsal Trust Company, N.A. | $9.9M | CBLR | NA | NA | NA | 95.51% |
| The Walton State Bank | $13.0M | Risk-based | 60.41% | 60.41% | 61.59% | 15.42% |
| Key National Trust Company of Delaware | $9.9M | Risk-based | 467.81% | 467.81% | 467.81% | 100.31% |
| Davidson Trust Co. | $13.2M | Risk-based | 159.08% | 159.08% | 159.08% | 75.93% |
| State Bank of Burrton | $9.3M | CBLR | NA | NA | NA | 9.94% |
| New Covenant Trust Company, N.A. | $9.3M | Risk-based | 248.35% | 248.35% | 248.35% | 90.76% |
| Peer 25th percentile | 73.51% | 73.51% | 73.51% | 21.62% | ||
| Peer median | 159.08% | 159.08% | 159.08% | 75.93% | ||
| Peer 75th percentile | 248.35% | 248.35% | 248.35% | 93.13% | ||
| This bank's percentile | 40 | 40 | 40 | 57 |
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/5887420/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.