State Nebraska Bank &TRUST: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.95% (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: 7.95% (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 14.69% +8.19 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 | $27.1M | 27,104 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $184.5M | 184,460 | RCOAA223 |
| Recomputed ratio | 14.69% | numerator / denominator | |
| Filed ratio | 14.69% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.19 pp | $15.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.69% +6.69 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 | $27.1M | 27,104 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $184.5M | 184,460 | RCOAA223 |
| Recomputed ratio | 14.69% | numerator / denominator | |
| Filed ratio | 14.69% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.69 pp | $12.3M | capital that could be lost first |
Total risk-based capital ratio 15.95% +5.95 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 | $29.4M | 29,413 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $184.5M | 184,460 | RCOAA223 |
| Recomputed ratio | 15.95% | numerator / denominator | |
| Filed ratio | 15.95% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.95 pp | $11.0M | capital that could be lost first |
Tier 1 leverage ratio 10.89% +5.89 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 | $27.1M | 27,104 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $248.9M | 248,938 | RCOAA224 |
| Recomputed ratio | 10.89% | numerator / denominator | |
| Filed ratio | 10.89% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.89 pp | $14.7M | 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 | 24,000 | 24,000 | 24,000 | 22,000 | 22,000 | 22,000 | RCOAP742 |
| Retained earnings | 3,104 | 2,579 | 1,945 | 3,593 | 3,061 | 2,609 | RCOAKW00 |
| Accumulated other comprehensive income | (2,944) | (3,158) | (2,987) | (3,192) | (4,034) | (4,554) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 24,160 | 23,421 | 22,958 | 22,401 | 21,027 | 20,055 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,944 | 3,158 | 2,987 | 3,192 | 4,034 | 4,554 | P859 - P840 |
| Common equity Tier 1 capital | 27,104 | 26,579 | 25,945 | 25,593 | 25,061 | 24,609 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 27,104 | 26,579 | 25,945 | 25,593 | 25,061 | 24,609 | RCOA8274 |
| Tier 2 capital | 2,309 | 2,343 | 2,217 | 2,175 | 2,084 | 2,114 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,309 | 2,343 | 2,217 | 2,175 | 2,084 | 2,114 | RCOA5310 |
| Total capital | 29,413 | 28,922 | 28,162 | 27,768 | 27,145 | 26,723 | RCOA3792 |
| Total risk-weighted assets | 184,460 | 191,480 | 189,246 | 190,832 | 190,214 | 186,032 | RCOAA223 |
| Average total assets for the leverage ratio | 248,938 | 252,331 | 254,476 | 256,591 | 252,188 | 244,877 | 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 | $7.2M | $557K | 7.76% | 0.30% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $64.8M | $14.7M | 22.74% | 7.97% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $36.5M | $20.0M | 54.91% | 10.84% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $2.6M | $3.9M | 147.09% | 2.10% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $124.8M | $123.9M | 99.23% | 67.04% | RC-R Part II, item 4.d, 5.d |
| All other assets | $14.1M | $13.4M | 95.22% | 7.27% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $9.1M | $6.7M | 73.61% | 3.62% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.6M | NA | 0.84% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $183.2M | ties to item 31 ($183.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $184.8M | RCONB704 |
| Less: excess allowance for credit losses | $310K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $184.5M | 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 | 14.69% | 14.69% | 15.95% | 10.89% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.88% | 13.88% | 15.10% | 10.53% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.71% | 13.71% | 14.88% | 10.20% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.41% | 13.41% | 14.55% | 9.97% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.18% | 13.18% | 14.27% | 9.94% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.23% | 13.23% | 14.36% | 10.05% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.25% | 13.25% | 14.37% | 9.90% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.13% | 13.13% | 14.26% | 9.84% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.16% | 13.16% | 14.29% | 9.66% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.36% | 13.36% | 14.53% | 9.85% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.37% | 13.37% | 14.49% | 10.23% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.83% | 13.83% | 15.00% | 10.39% | 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 |
|---|---|---|---|---|---|---|
| State Nebraska Bank &TRUST (this bank) | Risk-based | 14.69% | 14.69% | 15.95% | 10.89% | |
| Homeland Community Bank | $244.1M | Risk-based | 13.83% | 13.83% | 14.72% | 8.46% |
| Taylor County Bank | $243.8M | CBLR | NA | NA | NA | 12.86% |
| Capon Valley Bank | $244.2M | CBLR | NA | NA | NA | 9.67% |
| The Turbotville National Bank | $243.5M | CBLR | NA | NA | NA | 16.49% |
| Security Bank, S.B. | $244.5M | Risk-based | 18.26% | 18.26% | 19.14% | 10.09% |
| First Pioneer National Bank | $243.4M | CBLR | NA | NA | NA | 12.53% |
| Citizens Progressive Bank | $243.3M | CBLR | NA | NA | NA | 11.31% |
| Home Savings and Loan Company of Kenton, Ohio, the dba HSLC | $245.0M | CBLR | NA | NA | NA | 17.11% |
| Bankchampaign, N.A. | $242.8M | Risk-based | 14.63% | 14.63% | 15.89% | 11.84% |
| Peer 25th percentile | 14.23% | 14.23% | 15.30% | 10.09% | ||
| Peer median | 14.63% | 14.63% | 15.89% | 11.84% | ||
| Peer 75th percentile | 16.44% | 16.44% | 17.51% | 12.86% | ||
| This bank's percentile | 67 | 67 | 67 | 33 |
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/581358/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.