Queensborough National Bank & Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.35% (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: 5.35% (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 12.36% +5.86 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 | $198.9M | 198,869 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.61B | 1,609,432 | RCOAA223 |
| Recomputed ratio | 12.36% | numerator / denominator | |
| Filed ratio | 12.36% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.86 pp | $94.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.36% +4.36 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 | $198.9M | 198,869 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.61B | 1,609,432 | RCOAA223 |
| Recomputed ratio | 12.36% | numerator / denominator | |
| Filed ratio | 12.36% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.36 pp | $70.1M | capital that could be lost first |
Total risk-based capital ratio 13.35% +3.35 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 | $214.9M | 214,917 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.61B | 1,609,432 | RCOAA223 |
| Recomputed ratio | 13.35% | numerator / denominator | |
| Filed ratio | 13.35% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.35 pp | $54.0M | capital that could be lost first |
Tier 1 leverage ratio 8.64% +3.64 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 | $198.9M | 198,869 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.30B | 2,302,131 | RCOAA224 |
| Recomputed ratio | 8.64% | numerator / denominator | |
| Filed ratio | 8.64% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.64 pp | $83.8M | 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 | 42,050 | 42,050 | 42,050 | 42,050 | 42,050 | 42,050 | RCOAP742 |
| Retained earnings | 159,507 | 165,897 | 160,641 | 170,729 | 165,134 | 160,172 | RCOAKW00 |
| Accumulated other comprehensive income | (21,958) | (23,567) | (21,062) | (23,205) | (26,548) | (29,211) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 179,599 | 184,380 | 181,629 | 189,574 | 180,636 | 173,011 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 19,270 | 20,834 | 18,282 | 20,379 | 23,676 | 26,878 | P859 - P840 |
| Common equity Tier 1 capital | 198,869 | 205,214 | 199,911 | 209,953 | 204,312 | 199,889 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 198,869 | 205,214 | 199,911 | 209,953 | 204,312 | 199,889 | RCOA8274 |
| Tier 2 capital | 16,048 | 15,249 | 14,843 | 14,287 | 13,525 | 13,483 | RCOA5311 |
| Allowance includable in Tier 2 capital | 16,048 | 15,249 | 14,843 | 14,287 | 13,525 | 13,483 | RCOA5310 |
| Total capital | 214,917 | 220,463 | 214,754 | 224,240 | 217,837 | 213,372 | RCOA3792 |
| Total risk-weighted assets | 1,609,432 | 1,557,458 | 1,532,365 | 1,513,090 | 1,502,991 | 1,450,249 | RCOAA223 |
| Average total assets for the leverage ratio | 2,302,131 | 2,249,550 | 2,189,684 | 2,162,573 | 2,146,537 | 2,168,247 | 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 | $168.5M | $5.3M | 3.16% | 0.33% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $625.1M | $143.8M | 23.01% | 8.94% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $304.3M | $152.1M | 50.00% | 9.45% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1K | $2K | 150.00% | 0.00% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.10B | $1.07B | 97.20% | 66.31% | RC-R Part II, item 4.d, 5.d |
| All other assets | $117.7M | $112.7M | 95.82% | 7.00% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $128.1M | $128.1M | 100.00% | 7.96% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $419K | $24K | 5.68% | 0.00% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $700 | NA | 0.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.61B | ties to item 31 ($1.61B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.61B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.61B | 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 | 12.36% | 12.36% | 13.35% | 8.64% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 13.18% | 13.18% | 14.16% | 9.12% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 13.05% | 13.05% | 14.01% | 9.13% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 13.88% | 13.88% | 14.82% | 9.71% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 13.59% | 13.59% | 14.49% | 9.52% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 13.78% | 13.78% | 14.71% | 9.22% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 13.52% | 13.52% | 14.43% | 9.15% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 14.00% | 14.00% | 14.92% | 9.32% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 13.95% | 13.95% | 14.86% | 9.10% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 13.71% | 13.71% | 14.59% | 8.77% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 13.49% | 13.49% | 14.35% | 9.11% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 13.67% | 13.67% | 14.51% | 9.43% | 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 |
|---|---|---|---|---|---|---|
| Queensborough National Bank & Trust Company (this bank) | Risk-based | 12.36% | 12.36% | 13.35% | 8.64% | |
| Golden Bank, N.A. | $2.28B | Risk-based | 15.60% | 15.60% | 16.85% | 13.74% |
| Plumas Bank | $2.28B | CBLR | NA | NA | NA | 11.77% |
| Builtwell Bank | $2.28B | Risk-based | 13.73% | 13.73% | 14.98% | 9.71% |
| Central Bank | $2.29B | Risk-based | 10.60% | 10.60% | 11.55% | 10.09% |
| Crystal Lake Bank & Trust Company, N.A. | $2.26B | Risk-based | 10.79% | 10.79% | 11.63% | 9.65% |
| South Central Bank, Inc. | $2.26B | Risk-based | 12.08% | 12.08% | 13.12% | 9.88% |
| Parke Bank | $2.30B | CBLR | NA | NA | NA | 15.88% |
| Waterstone Bank | $2.25B | Risk-based | 18.66% | 18.66% | 19.68% | 15.43% |
| Bank of Tennessee | $2.25B | Risk-based | 11.31% | 11.31% | 12.29% | 9.63% |
| Peer 25th percentile | 11.05% | 11.05% | 11.96% | 9.71% | ||
| Peer median | 12.08% | 12.08% | 13.12% | 10.09% | ||
| Peer 75th percentile | 14.66% | 14.66% | 15.91% | 13.74% | ||
| This bank's percentile | 57 | 57 | 57 | 0 |
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/960935/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.