Summit National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: -1.93% (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. Below 2.50%, the bank's distributions are capped by rule. Filed figure: 0.00% (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 4.82% -1.68 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 | $1.8M | 1,760 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $36.5M | 36,550 | RCOAA223 |
| Recomputed ratio | 4.82% | numerator / denominator | |
| Filed ratio | 4.82% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | -1.68 pp | -$616K | capital that could be lost first |
Tier 1 risk-based capital ratio 4.82% -3.18 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 | $1.8M | 1,760 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $36.5M | 36,550 | RCOAA223 |
| Recomputed ratio | 4.82% | numerator / denominator | |
| Filed ratio | 4.82% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | -3.18 pp | -$1.2M | capital that could be lost first |
Total risk-based capital ratio 6.07% -3.93 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 | $2.2M | 2,218 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $36.5M | 36,550 | RCOAA223 |
| Recomputed ratio | 6.07% | numerator / denominator | |
| Filed ratio | 6.07% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | -3.93 pp | -$1.4M | capital that could be lost first |
Tier 1 leverage ratio 2.46% -2.54 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 | $1.8M | 1,760 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $71.5M | 71,509 | RCOAA224 |
| Recomputed ratio | 2.46% | numerator / denominator | |
| Filed ratio | 2.46% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | -2.54 pp | -$1.8M | 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 | 9,542 | 8,942 | 8,669 | 8,669 | 8,169 | 8,169 | RCOAP742 |
| Retained earnings | (7,782) | (7,124) | (7,014) | (6,332) | (5,328) | (4,502) | RCOAKW00 |
| Accumulated other comprehensive income | (178) | (226) | (262) | (332) | (442) | (551) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 1,582 | 1,592 | 1,393 | 2,005 | 2,399 | 3,116 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 178 | 226 | 262 | 332 | 442 | 551 | P859 - P840 |
| Common equity Tier 1 capital | 1,760 | 1,818 | 1,655 | 2,337 | 2,841 | 3,667 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 1,760 | 1,818 | 1,655 | 2,337 | 2,841 | 3,667 | RCOA8274 |
| Tier 2 capital | 458 | 469 | 533 | 550 | 573 | 598 | RCOA5311 |
| Allowance includable in Tier 2 capital | 458 | 469 | 533 | 550 | 573 | 598 | RCOA5310 |
| Total capital | 2,218 | 2,287 | 2,188 | 2,887 | 3,414 | 4,265 | RCOA3792 |
| Total risk-weighted assets | 36,550 | 37,450 | 42,295 | 43,699 | 45,496 | 47,597 | RCOAA223 |
| Average total assets for the leverage ratio | 71,509 | 71,532 | 77,573 | 84,570 | 85,717 | 92,629 | 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 | $18.3M | $29K | 0.16% | 0.08% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $11.6M | $114K | 0.99% | 0.31% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $2.8M | $2.1M | 76.98% | 5.81% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $69K | $104K | 150.00% | 0.28% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $30.6M | $30.2M | 98.83% | 82.49% | RC-R Part II, item 4.d, 5.d |
| All other assets | $3.4M | $3.3M | 96.77% | 9.06% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $719K | $719K | 100.00% | 1.96% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $100 | 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 | $36.7M | ties to item 31 ($36.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $36.7M | RCONB704 |
| Less: excess allowance for credit losses | $110K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $36.5M | 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 | 4.82% | 4.82% | 6.07% | 2.46% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 4.85% | 4.85% | 6.11% | 2.54% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 3.91% | 3.91% | 5.17% | 2.13% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 5.35% | 5.35% | 6.61% | 2.76% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 6.24% | 6.24% | 7.50% | 3.31% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 7.70% | 7.70% | 8.96% | 3.96% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 9.17% | 9.17% | 10.42% | 4.65% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 14.46% | 14.46% | 15.71% | 8.04% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 15.93% | 15.93% | 17.19% | 8.47% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 18.68% | 18.68% | 19.93% | 8.62% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 19.11% | 19.11% | 20.36% | 9.34% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 18.52% | 18.52% | 19.77% | 9.27% | 20.70% | 20.70% | 21.86% | 12.73% |
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 |
|---|---|---|---|---|---|---|
| Summit National Bank (this bank) | Risk-based | 4.82% | 4.82% | 6.07% | 2.46% | |
| The Versailles Savings and Loan Company | $65.6M | CBLR | NA | NA | NA | 19.25% |
| The First National Bank of Okawville | $66.3M | CBLR | NA | NA | NA | 12.55% |
| Latimer State Bank | $65.5M | Risk-based | 72.24% | 72.24% | 73.19% | 25.01% |
| 1st Community Bank | $65.3M | CBLR | NA | NA | NA | 10.04% |
| First Security Bank | $65.2M | Risk-based | 18.88% | 18.88% | 20.13% | 12.25% |
| Oklahoma State Bank | $66.7M | Risk-based | 14.51% | 14.51% | 15.28% | 10.36% |
| State Street Bank and Trust Company, N.A. | $65.2M | Risk-based | 343.56% | 343.56% | 343.56% | 101.58% |
| Eastern National Bank | $65.2M | Risk-based | 13.92% | 13.92% | 15.17% | 8.01% |
| Fairview Savings and Loan Association | $65.1M | CBLR | NA | NA | NA | 20.76% |
| Peer 25th percentile | 14.51% | 14.51% | 15.28% | 10.36% | ||
| Peer median | 18.88% | 18.88% | 20.13% | 12.55% | ||
| Peer 75th percentile | 72.24% | 72.24% | 73.19% | 20.76% | ||
| 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/78559/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.