Farm Bureau Bank FSB: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.65% (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: 6.65% (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 13.40% +6.90 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 | $108.4M | 108,371 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $808.8M | 808,828 | RCOAA223 |
| Recomputed ratio | 13.40% | numerator / denominator | |
| Filed ratio | 13.40% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.90 pp | $55.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.40% +5.40 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 | $108.4M | 108,371 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $808.8M | 808,828 | RCOAA223 |
| Recomputed ratio | 13.40% | numerator / denominator | |
| Filed ratio | 13.40% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.40 pp | $43.7M | capital that could be lost first |
Total risk-based capital ratio 14.65% +4.65 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 | $118.5M | 118,484 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $808.8M | 808,828 | RCOAA223 |
| Recomputed ratio | 14.65% | numerator / denominator | |
| Filed ratio | 14.65% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.65 pp | $37.6M | capital that could be lost first |
Tier 1 leverage ratio 10.09% +5.09 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 | $108.4M | 108,371 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.07B | 1,074,493 | RCOAA224 |
| Recomputed ratio | 10.09% | numerator / denominator | |
| Filed ratio | 10.09% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.09 pp | $54.6M | 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 | 78,185 | 78,185 | 78,185 | 78,185 | 78,185 | 78,185 | RCOAP742 |
| Retained earnings | 30,323 | 28,522 | 30,173 | 31,424 | 30,633 | 31,673 | RCOAKW00 |
| Accumulated other comprehensive income | (5,420) | (5,007) | (4,005) | (4,317) | (6,600) | (6,243) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 103,088 | 101,700 | 104,353 | 105,292 | 102,218 | 103,615 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,283 | 4,848 | 3,820 | 4,105 | 6,357 | 5,960 | P859 - P840 |
| Common equity Tier 1 capital | 108,371 | 106,548 | 108,173 | 109,397 | 108,575 | 109,575 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 108,371 | 106,548 | 108,173 | 109,397 | 108,575 | 109,575 | RCOA8274 |
| Tier 2 capital | 10,113 | 10,526 | 9,921 | 10,698 | 11,023 | 11,064 | RCOA5311 |
| Allowance includable in Tier 2 capital | 10,113 | 10,526 | 9,921 | 10,698 | 11,023 | 11,064 | RCOA5310 |
| Total capital | 118,484 | 117,074 | 118,094 | 120,095 | 119,598 | 120,639 | RCOA3792 |
| Total risk-weighted assets | 808,828 | 841,190 | 871,079 | 874,759 | 881,538 | 884,970 | RCOAA223 |
| Average total assets for the leverage ratio | 1,074,493 | 1,093,620 | 1,101,154 | 1,102,640 | 1,114,711 | 1,166,214 | 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 | $136.1M | $1.9M | 1.40% | 0.24% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $187.8M | $28.3M | 15.09% | 3.50% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $61.9M | $46.6M | 75.27% | 5.75% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $4.1M | $6.2M | 150.00% | 0.77% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $648.8M | $648.8M | 100.00% | 80.19% | RC-R Part II, item 4.d, 5.d |
| All other assets | $39.6M | $47.3M | 119.47% | 5.85% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $30.0M | $30.0M | 100.00% | 3.70% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $600 | 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 | $809.0M | ties to item 31 ($809.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $809.0M | RCONB704 |
| Less: excess allowance for credit losses | $205K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $808.8M | 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 | 13.40% | 13.40% | 14.65% | 10.09% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 12.67% | 12.67% | 13.92% | 9.74% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 12.42% | 12.42% | 13.56% | 9.82% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 12.51% | 12.51% | 13.73% | 9.92% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 12.32% | 12.32% | 13.57% | 9.74% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 12.38% | 12.38% | 13.63% | 9.40% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 12.18% | 12.18% | 13.43% | 9.06% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 12.54% | 12.54% | 13.79% | 9.11% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 12.37% | 12.37% | 13.57% | 9.10% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 11.55% | 11.55% | 12.80% | 9.14% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 11.53% | 11.54% | 12.62% | 9.38% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 11.47% | 11.48% | 12.29% | 9.47% | 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 |
|---|---|---|---|---|---|---|
| Farm Bureau Bank FSB (this bank) | Risk-based | 13.40% | 13.40% | 14.65% | 10.09% | |
| Great Midwest Bank, State Savings Bank | $1.06B | CBLR | NA | NA | NA | 16.50% |
| Centennial Bank | $1.06B | Risk-based | 12.67% | 12.67% | 13.92% | 9.82% |
| Border Bank | $1.06B | Risk-based | 10.54% | 10.54% | 11.79% | 9.07% |
| United Bank of Michigan | $1.06B | CBLR | NA | NA | NA | 10.61% |
| Commerceone Bank | $1.06B | Risk-based | 11.89% | 11.89% | 12.89% | 9.01% |
| Bank CMG | $1.06B | Risk-based | 11.87% | 11.87% | 12.92% | 9.61% |
| Nebraskaland Bank | $1.06B | CBLR | NA | NA | NA | 9.12% |
| Crescent Bank | $1.07B | Risk-based | 34.05% | 34.05% | 35.17% | 15.01% |
| Sound Community Bank | $1.07B | CBLR | NA | NA | NA | 10.93% |
| CNB Bank | $1.07B | CBLR | NA | NA | NA | 9.73% |
| Peer 25th percentile | 11.87% | 11.87% | 12.89% | 9.24% | ||
| Peer median | 11.89% | 11.89% | 12.92% | 9.78% | ||
| Peer 75th percentile | 12.67% | 12.67% | 13.92% | 10.85% | ||
| This bank's percentile | 80 | 80 | 80 | 60 |
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/2819167/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.