QNB Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.13% (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: 5.13% (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 12.45% +5.95 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 | $236.1M | 236,135 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.90B | 1,897,108 | RCOAA223 |
| Recomputed ratio | 12.45% | numerator / denominator | |
| Filed ratio | 12.45% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.95 pp | $112.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.45% +4.45 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 | $236.1M | 236,135 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.90B | 1,897,108 | RCOAA223 |
| Recomputed ratio | 12.45% | numerator / denominator | |
| Filed ratio | 12.45% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.45 pp | $84.4M | capital that could be lost first |
Total risk-based capital ratio 13.13% +3.13 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 | $249.1M | 249,126 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.90B | 1,897,108 | RCOAA223 |
| Recomputed ratio | 13.13% | numerator / denominator | |
| Filed ratio | 13.13% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.13 pp | $59.4M | capital that could be lost first |
Tier 1 leverage ratio 9.84% +4.84 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 | $236.1M | 236,135 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.40B | 2,399,302 | RCOAA224 |
| Recomputed ratio | 9.84% | numerator / denominator | |
| Filed ratio | 9.84% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.84 pp | $116.2M | 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 | 100,674 | 38,000 | 38,000 | 38,000 | 38,000 | 38,000 | RCOAP742 |
| Retained earnings | 152,891 | 154,844 | 153,733 | 151,083 | 148,722 | 146,271 | RCOAKW00 |
| Accumulated other comprehensive income | (43,787) | (47,030) | (46,475) | (51,535) | (57,208) | (59,403) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 209,778 | 145,814 | 145,258 | 137,548 | 129,514 | 124,868 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 26,357 | 47,030 | 46,475 | 51,535 | 57,208 | 59,403 | P859 - P840 |
| Common equity Tier 1 capital | 236,135 | 192,844 | 191,733 | 189,083 | 186,722 | 184,271 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 236,135 | 192,844 | 191,733 | 189,083 | 186,722 | 184,271 | RCOA8274 |
| Tier 2 capital | 12,991 | 9,604 | 9,291 | 9,335 | 9,254 | 9,383 | RCOA5311 |
| Allowance includable in Tier 2 capital | 12,991 | 9,604 | 9,291 | 9,335 | 9,254 | 9,383 | RCOA5310 |
| Total capital | 249,126 | 202,448 | 201,024 | 198,418 | 195,976 | 193,654 | RCOA3792 |
| Total risk-weighted assets | 1,897,108 | 1,455,773 | 1,420,290 | 1,420,548 | 1,391,180 | 1,377,963 | RCOAA223 |
| Average total assets for the leverage ratio | 2,399,302 | 1,931,626 | 1,928,278 | 1,938,357 | 1,924,598 | 1,910,920 | 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 | $74.7M | $2.7M | 3.56% | 0.14% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $554.8M | $135.7M | 24.47% | 7.15% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $19.0M | $0 | 0.00% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $645.5M | $413.5M | 64.06% | 21.80% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $85.7M | $128.6M | 150.00% | 6.78% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $7.9M | $11.9M | 150.00% | 0.63% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $978.0M | $961.3M | 98.30% | 50.67% | RC-R Part II, item 4.d, 5.d |
| All other assets | $73.4M | $69.4M | 94.55% | 3.66% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $161.2M | $155.4M | 96.44% | 8.19% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $5.8M | $0 | 0.00% | 0.00% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $18.7M | NA | 0.98% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.88B | does not tie to item 31 ($1.89B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.90B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.90B | 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 | 12.45% | 12.45% | 13.13% | 9.84% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 13.25% | 13.25% | 13.91% | 9.98% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 13.50% | 13.50% | 14.15% | 9.94% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 13.31% | 13.31% | 13.97% | 9.75% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 13.42% | 13.42% | 14.09% | 9.70% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 13.37% | 13.37% | 14.05% | 9.64% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 13.28% | 13.28% | 13.92% | 9.71% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 13.69% | 13.69% | 14.38% | 9.89% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 11.06% | 11.06% | 11.73% | 8.28% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 11.30% | 11.30% | 11.98% | 8.28% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 11.49% | 11.49% | 12.20% | 8.18% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 11.71% | 11.71% | 12.41% | 8.25% | 12.78% | 12.79% | 13.93% | 10.03% |
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 |
|---|---|---|---|---|---|---|
| QNB Bank (this bank) | Risk-based | 12.45% | 12.45% | 13.13% | 9.84% | |
| PiBank, N.A. | $2.37B | Risk-based | 10.83% | 17.27% | 18.52% | 9.71% |
| Anderson Brothers Bank | $2.38B | Risk-based | 11.24% | 11.24% | 12.49% | 9.29% |
| First Community Bank | $2.38B | Risk-based | 12.98% | 12.98% | 14.13% | 9.29% |
| Guaranty Bank | $2.38B | Risk-based | 13.19% | 13.19% | 14.44% | 12.34% |
| First Western Bank and Trust | $2.39B | CBLR | NA | NA | NA | 9.61% |
| FVCbank | $2.36B | Risk-based | 15.41% | 15.41% | 16.46% | 12.94% |
| Bessemer Trust Company | $2.36B | Risk-based | 56.09% | 56.09% | 56.09% | 6.66% |
| Ephrata National Bank | $2.39B | Risk-based | 13.24% | 13.24% | 14.34% | 9.63% |
| OMB Bank | $2.36B | Risk-based | 9.88% | 9.88% | 11.13% | 9.16% |
| Peer 25th percentile | 11.14% | 12.55% | 13.72% | 9.29% | ||
| Peer median | 13.09% | 13.21% | 14.39% | 9.61% | ||
| Peer 75th percentile | 13.78% | 15.87% | 16.97% | 9.71% | ||
| This bank's percentile | 38 | 25 | 25 | 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/852713/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.