Skyline National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 3.86% (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: 3.86% (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 10.97% +4.47 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 | $117.5M | 117,513 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.07B | 1,070,986 | RCOAA223 |
| Recomputed ratio | 10.97% | numerator / denominator | |
| Filed ratio | 10.97% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.47 pp | $47.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 10.97% +2.97 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 | $117.5M | 117,513 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.07B | 1,070,986 | RCOAA223 |
| Recomputed ratio | 10.97% | numerator / denominator | |
| Filed ratio | 10.97% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +2.97 pp | $31.8M | capital that could be lost first |
Total risk-based capital ratio 11.86% +1.86 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 | $127.0M | 127,043 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.07B | 1,070,986 | RCOAA223 |
| Recomputed ratio | 11.86% | numerator / denominator | |
| Filed ratio | 11.86% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +1.86 pp | $19.9M | capital that could be lost first |
Tier 1 leverage ratio 8.81% +3.81 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 | $117.5M | 117,513 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.33B | 1,334,433 | RCOAA224 |
| Recomputed ratio | 8.81% | numerator / denominator | |
| Filed ratio | 8.81% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.81 pp | $50.8M | 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 | 82,340 | 82,340 | 82,340 | 82,340 | 82,340 | 80,840 | RCOAP742 |
| Retained earnings | 46,079 | 40,915 | 37,906 | 34,843 | 32,173 | 30,749 | RCOAKW00 |
| Accumulated other comprehensive income | (13,335) | (13,417) | (12,937) | (14,003) | (15,430) | (16,509) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 115,084 | 109,838 | 107,309 | 103,180 | 99,083 | 95,080 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,429 | 2,548 | 1,747 | 2,615 | 3,804 | 4,633 | P859 - P840 |
| Common equity Tier 1 capital | 117,513 | 112,386 | 109,056 | 105,795 | 102,887 | 99,713 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 117,513 | 112,386 | 109,056 | 105,795 | 102,887 | 99,713 | RCOA8274 |
| Tier 2 capital | 9,530 | 9,353 | 9,091 | 8,942 | 8,740 | 8,417 | RCOA5311 |
| Allowance includable in Tier 2 capital | 9,530 | 9,353 | 9,091 | 8,942 | 8,740 | 8,417 | RCOA5310 |
| Total capital | 127,043 | 121,739 | 118,147 | 114,737 | 111,627 | 108,130 | RCOA3792 |
| Total risk-weighted assets | 1,070,986 | 1,048,575 | 1,024,664 | 1,006,887 | 998,353 | 974,963 | RCOAA223 |
| Average total assets for the leverage ratio | 1,334,433 | 1,307,557 | 1,307,919 | 1,299,714 | 1,269,169 | 1,244,298 | 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 | $19.9M | $1.7M | 8.56% | 0.16% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $120.7M | $30.2M | 24.99% | 2.82% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $549.3M | $345.2M | 62.84% | 32.23% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $9.4M | $14.2M | 150.00% | 1.32% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $280K | $420K | 150.00% | 0.04% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $549.2M | $545.0M | 99.24% | 50.89% | RC-R Part II, item 4.d, 5.d |
| All other assets | $96.7M | $92.1M | 95.30% | 8.60% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $42.1M | $42.1M | 100.00% | 3.93% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $36K | 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 | $1.07B | ties to item 31 ($1.07B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.07B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.07B | 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 | 10.97% | 10.97% | 11.86% | 8.81% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 10.72% | 10.72% | 11.61% | 8.60% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 10.64% | 10.64% | 11.53% | 8.34% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 10.51% | 10.51% | 11.40% | 8.14% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 10.31% | 10.31% | 11.18% | 8.11% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 10.23% | 10.23% | 11.09% | 8.01% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 10.34% | 10.34% | 11.19% | 8.17% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 10.26% | 10.26% | 11.11% | 8.55% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 11.80% | 11.80% | 12.65% | 9.34% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 11.62% | 11.62% | 12.48% | 9.23% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 11.64% | 11.64% | 12.49% | 9.26% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 11.66% | 11.66% | 12.52% | 9.27% | 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 |
|---|---|---|---|---|---|---|
| Skyline National Bank (this bank) | Risk-based | 10.97% | 10.97% | 11.86% | 8.81% | |
| Wells Fargo Trust Company, N.A. | $1.33B | Risk-based | 386.74% | 386.74% | 386.74% | 95.95% |
| Summit Bank | $1.33B | CBLR | NA | NA | NA | 11.34% |
| Amalgamated Bank of Chicago | $1.33B | Risk-based | 15.60% | 15.60% | 16.63% | 11.41% |
| Security Bank & Trust Company | $1.33B | Risk-based | 13.90% | 13.90% | 14.96% | 9.37% |
| Martha's Vineyard Bank | $1.33B | CBLR | NA | NA | NA | 11.75% |
| First Oklahoma Bank | $1.34B | CBLR | NA | NA | NA | 9.07% |
| Cass Commercial Bank | $1.33B | Risk-based | 17.16% | 17.16% | 18.40% | 14.10% |
| The Yellowstone Bank | $1.34B | CBLR | NA | NA | NA | 12.33% |
| Alliance Bank Central Texas | $1.32B | CBLR | NA | NA | NA | 11.76% |
| Patriot Bank, N.A. | $1.32B | Risk-based | 13.22% | 13.22% | 14.15% | 9.60% |
| Peer 25th percentile | 13.90% | 13.90% | 14.96% | 10.04% | ||
| Peer median | 15.60% | 15.60% | 16.63% | 11.58% | ||
| Peer 75th percentile | 17.16% | 17.16% | 18.40% | 12.19% | ||
| This bank's percentile | 0 | 0 | 0 | 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/90328/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.