YNB: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.92% (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: 4.92% (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 12.25% +5.75 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 | $22.4M | 22,387 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $182.8M | 182,754 | RCOAA223 |
| Recomputed ratio | 12.25% | numerator / denominator | |
| Filed ratio | 12.25% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.75 pp | $10.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.25% +4.25 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 | $22.4M | 22,387 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $182.8M | 182,754 | RCOAA223 |
| Recomputed ratio | 12.25% | numerator / denominator | |
| Filed ratio | 12.25% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.25 pp | $7.8M | capital that could be lost first |
Total risk-based capital ratio 12.93% +2.92 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 | $23.6M | 23,621 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $182.8M | 182,754 | RCOAA223 |
| Recomputed ratio | 12.93% | numerator / denominator | |
| Filed ratio | 12.93% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.92 pp | $5.3M | capital that could be lost first |
Tier 1 leverage ratio 8.45% +3.45 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 | $22.4M | 22,387 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $264.9M | 264,898 | RCOAA224 |
| Recomputed ratio | 8.45% | numerator / denominator | |
| Filed ratio | 8.45% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.45 pp | $9.1M | 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 | 8,475 | 8,475 | 8,475 | 8,475 | 8,475 | 8,475 | RCOAP742 |
| Retained earnings | 15,020 | 14,867 | 14,746 | 14,688 | 14,582 | 14,545 | RCOAKW00 |
| Accumulated other comprehensive income | (2,955) | (3,285) | (2,754) | (3,314) | (3,983) | (4,833) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 20,540 | 20,057 | 20,467 | 19,849 | 19,074 | 18,187 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,847 | 2,177 | 1,646 | 2,206 | 2,875 | 3,725 | P859 - P840 |
| Common equity Tier 1 capital | 22,387 | 22,234 | 22,113 | 22,055 | 21,949 | 21,912 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 22,387 | 22,234 | 22,113 | 22,055 | 21,949 | 21,912 | RCOA8274 |
| Tier 2 capital | 1,234 | 1,223 | 1,221 | 1,248 | 1,249 | 1,261 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,234 | 1,223 | 1,221 | 1,248 | 1,249 | 1,261 | RCOA5310 |
| Total capital | 23,621 | 23,457 | 23,334 | 23,303 | 23,198 | 23,173 | RCOA3792 |
| Total risk-weighted assets | 182,754 | 173,461 | 163,912 | 160,196 | 161,294 | 170,223 | RCOAA223 |
| Average total assets for the leverage ratio | 264,898 | 264,438 | 245,637 | 245,876 | 245,711 | 241,498 | 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 | $11.6M | $159K | 1.37% | 0.09% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $91.8M | $34.5M | 37.55% | 18.85% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $529K | $106K | 20.00% | 0.06% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $46.8M | $25.9M | 55.34% | 14.16% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $575K | $862K | 150.00% | 0.47% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $98.3M | $97.9M | 99.60% | 53.58% | RC-R Part II, item 4.d, 5.d |
| All other assets | $12.2M | $11.7M | 95.39% | 6.39% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $6.1M | $9.2M | 150.00% | 5.01% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2.5M | NA | 1.38% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $180.2M | ties to item 31 ($180.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $182.8M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $182.8M | 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 | 12.25% | 12.25% | 12.93% | 8.45% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.82% | 12.82% | 13.52% | 8.41% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.49% | 13.49% | 14.24% | 9.00% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.77% | 13.77% | 14.55% | 8.97% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.61% | 13.61% | 14.38% | 8.93% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.87% | 12.87% | 13.61% | 9.07% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.27% | 14.27% | 15.03% | 8.95% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.08% | 14.08% | 14.83% | 9.07% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.74% | 13.74% | 14.47% | 9.10% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.68% | 13.68% | 14.42% | 9.09% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.58% | 13.58% | 14.31% | 8.99% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.38% | 13.38% | 14.10% | 8.94% | 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 |
|---|---|---|---|---|---|---|
| YNB (this bank) | Risk-based | 12.25% | 12.25% | 12.93% | 8.45% | |
| Bank of Salem | $261.5M | CBLR | NA | NA | NA | 12.43% |
| AB&T | $261.2M | Risk-based | 16.96% | 16.96% | 18.22% | 11.85% |
| Clarion County Community Bank | $261.6M | Risk-based | 10.60% | 10.60% | 11.41% | 8.01% |
| Guadalupe Bank | $261.1M | Risk-based | 12.80% | 12.80% | 13.94% | 9.93% |
| Bank of Holland | $261.6M | Risk-based | 14.59% | 14.59% | 15.79% | 8.77% |
| Grand Rapids State Bank | $261.1M | CBLR | NA | NA | NA | 10.03% |
| Marathon Bank | $261.1M | CBLR | NA | NA | NA | 15.34% |
| Union Savings and Loan Association | $261.8M | CBLR | NA | NA | NA | 10.45% |
| First Bank of Central Ohio | $260.9M | CBLR | NA | NA | NA | 9.86% |
| Bank of Brookhaven | $262.2M | Risk-based | 18.04% | 18.04% | 18.83% | 11.64% |
| Peer 25th percentile | 12.80% | 12.80% | 13.94% | 9.88% | ||
| Peer median | 14.59% | 14.59% | 15.79% | 10.24% | ||
| Peer 75th percentile | 16.96% | 16.96% | 18.22% | 11.80% | ||
| This bank's percentile | 20 | 20 | 20 | 10 |
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/953852/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.