The Salyersville National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 15.94% (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: 15.94% (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 23.15% +16.65 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 | $24.2M | 24,164 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $104.4M | 104,358 | RCOAA223 |
| Recomputed ratio | 23.15% | numerator / denominator | |
| Filed ratio | 23.15% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +16.65 pp | $17.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 23.15% +15.15 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 | $24.2M | 24,164 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $104.4M | 104,358 | RCOAA223 |
| Recomputed ratio | 23.15% | numerator / denominator | |
| Filed ratio | 23.15% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +15.15 pp | $15.8M | capital that could be lost first |
Total risk-based capital ratio 23.94% +13.94 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 | $25.0M | 24,980 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $104.4M | 104,358 | RCOAA223 |
| Recomputed ratio | 23.94% | numerator / denominator | |
| Filed ratio | 23.94% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +13.94 pp | $14.5M | capital that could be lost first |
Tier 1 leverage ratio 14.24% +9.24 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 | $24.2M | 24,164 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $169.7M | 169,683 | RCOAA224 |
| Recomputed ratio | 14.24% | numerator / denominator | |
| Filed ratio | 14.24% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +9.24 pp | $15.7M | 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 | 300 | 300 | 300 | 300 | 300 | 300 | RCOAP742 |
| Retained earnings | 23,864 | 23,501 | 22,869 | 22,599 | 21,930 | 21,616 | RCOAKW00 |
| Accumulated other comprehensive income | (6,153) | (6,186) | (5,951) | (6,079) | (6,664) | (6,858) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 18,011 | 17,615 | 17,218 | 16,820 | 15,566 | 15,058 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 6,153 | 6,186 | 5,951 | 6,079 | 6,664 | 6,858 | P859 - P840 |
| Common equity Tier 1 capital | 24,164 | 23,801 | 23,169 | 22,899 | 22,230 | 21,916 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 24,164 | 23,801 | 23,169 | 22,899 | 22,230 | 21,916 | RCOA8274 |
| Tier 2 capital | 816 | 847 | 846 | 846 | 846 | 846 | RCOA5311 |
| Allowance includable in Tier 2 capital | 816 | 847 | 846 | 846 | 846 | 846 | RCOA5310 |
| Total capital | 24,980 | 24,648 | 24,015 | 23,745 | 23,076 | 22,762 | RCOA3792 |
| Total risk-weighted assets | 104,358 | 95,832 | 97,554 | 99,749 | 95,670 | 90,180 | RCOAA223 |
| Average total assets for the leverage ratio | 169,683 | 169,820 | 169,607 | 168,710 | 165,517 | 164,790 | 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 | $15.5M | $1.6M | 10.21% | 1.51% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $51.2M | $5.9M | 11.56% | 5.68% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $60K | $12K | 20.00% | 0.01% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $26.8M | $13.4M | 50.00% | 12.84% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $74.3M | $74.3M | 100.00% | 71.24% | RC-R Part II, item 4.d, 5.d |
| All other assets | $4.7M | $4.4M | 93.38% | 4.17% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $4.8M | $4.8M | 100.00% | 4.55% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | -$400 | 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 | $104.4M | ties to item 31 ($104.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $104.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $104.4M | 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 | 23.15% | 23.15% | 23.94% | 14.24% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 24.84% | 24.84% | 25.72% | 14.02% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 23.75% | 23.75% | 24.62% | 13.66% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 22.96% | 22.96% | 23.80% | 13.57% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 23.24% | 23.24% | 24.12% | 13.43% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 24.30% | 24.30% | 25.24% | 13.30% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 25.05% | 25.05% | 26.04% | 13.27% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 24.11% | 24.11% | 25.08% | 13.80% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 25.29% | 25.29% | 26.33% | 13.75% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 27.02% | 27.02% | 28.13% | 13.56% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 25.57% | 25.57% | 26.64% | 13.46% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 25.82% | 25.82% | 26.96% | 13.22% | 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 Salyersville National Bank (this bank) | Risk-based | 23.15% | 23.15% | 23.94% | 14.24% | |
| Commercial Trust Company of Fayette | $163.8M | CBLR | NA | NA | NA | 10.41% |
| Bank of Maysville | $164.0M | Risk-based | 30.26% | 30.26% | 31.08% | 16.94% |
| The Farmers National Bank of Lebanon | $163.0M | CBLR | NA | NA | NA | 10.72% |
| Security Bank of Pulaski County | $162.9M | Risk-based | 13.55% | 13.55% | 14.80% | 8.91% |
| Northeast Missouri State Bank | $164.1M | Risk-based | 21.24% | 21.24% | 22.18% | 11.11% |
| Movement Bank | $164.2M | Risk-based | 16.64% | 16.64% | 18.95% | 11.09% |
| Fidelity Bank of Texas | $162.8M | CBLR | NA | NA | NA | 10.65% |
| Auburn Banking Company | $164.3M | Risk-based | 11.00% | 11.00% | 11.80% | 8.26% |
| Beacon Business Bank, N.A. | $164.4M | CBLR | NA | NA | NA | 11.63% |
| First Bank | $162.4M | CBLR | NA | NA | NA | 12.41% |
| Peer 25th percentile | 13.55% | 13.55% | 14.80% | 10.47% | ||
| Peer median | 16.64% | 16.64% | 18.95% | 10.90% | ||
| Peer 75th percentile | 21.24% | 21.24% | 22.18% | 11.50% | ||
| This bank's percentile | 80 | 80 | 80 | 90 |
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/472018/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.