The Farmers and Merchants National Bank of Nashville: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.15% (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: 8.15% (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 15.26% +8.76 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 | $32.6M | 32,595 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $213.6M | 213,622 | RCOAA223 |
| Recomputed ratio | 15.26% | numerator / denominator | |
| Filed ratio | 15.26% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.76 pp | $18.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.26% +7.26 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 | $32.6M | 32,595 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $213.6M | 213,622 | RCOAA223 |
| Recomputed ratio | 15.26% | numerator / denominator | |
| Filed ratio | 15.26% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.26 pp | $15.5M | capital that could be lost first |
Total risk-based capital ratio 16.15% +6.15 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 | $34.5M | 34,510 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $213.6M | 213,622 | RCOAA223 |
| Recomputed ratio | 16.15% | numerator / denominator | |
| Filed ratio | 16.15% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.15 pp | $13.1M | capital that could be lost first |
Tier 1 leverage ratio 11.60% +6.60 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 | $32.6M | 32,595 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $281.1M | 281,066 | RCOAA224 |
| Recomputed ratio | 11.60% | numerator / denominator | |
| Filed ratio | 11.60% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.60 pp | $18.5M | 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 | 550 | 550 | 550 | 550 | 550 | 550 | RCOAP742 |
| Retained earnings | 32,045 | 32,219 | 31,138 | 30,676 | 30,232 | 30,447 | RCOAKW00 |
| Accumulated other comprehensive income | (5,405) | (5,402) | (4,999) | (5,590) | (7,315) | (7,330) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 27,190 | 27,367 | 26,689 | 25,636 | 23,467 | 23,667 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,405 | 5,402 | 4,999 | 5,590 | 7,315 | 7,330 | P859 - P840 |
| Common equity Tier 1 capital | 32,595 | 32,769 | 31,688 | 31,226 | 30,782 | 30,997 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 32,595 | 32,769 | 31,688 | 31,226 | 30,782 | 30,997 | RCOA8274 |
| Tier 2 capital | 1,915 | 1,888 | 1,861 | 1,807 | 1,785 | 1,763 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,915 | 1,888 | 1,861 | 1,807 | 1,785 | 1,763 | RCOA5310 |
| Total capital | 34,510 | 34,657 | 33,549 | 33,033 | 32,567 | 32,760 | RCOA3792 |
| Total risk-weighted assets | 213,622 | 208,155 | 211,280 | 203,765 | 195,877 | 197,276 | RCOAA223 |
| Average total assets for the leverage ratio | 281,066 | 282,223 | 279,675 | 277,549 | 274,984 | 270,251 | 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 | $13.0M | $1.0M | 8.10% | 0.49% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $66.7M | $13.7M | 20.56% | 6.42% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $41.3M | $20.8M | 50.34% | 9.73% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $15.0M | $22.5M | 150.00% | 10.53% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $998K | $998K | 100.00% | 0.47% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $128.0M | $119.6M | 93.48% | 56.00% | RC-R Part II, item 4.d, 5.d |
| All other assets | $12.7M | $11.7M | 91.83% | 5.46% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $642K | $8.0M | 1250.00% | 3.76% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $15.3M | $15.3M | 100.00% | 7.16% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | 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 | $213.6M | ties to item 31 ($213.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $213.6M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $213.6M | 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 | 15.26% | 15.26% | 16.15% | 11.60% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.74% | 15.74% | 16.65% | 11.61% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.00% | 15.00% | 15.88% | 11.33% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 15.32% | 15.32% | 16.21% | 11.25% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 15.71% | 15.71% | 16.63% | 11.19% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 15.71% | 15.71% | 16.61% | 11.47% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.17% | 15.17% | 16.05% | 11.12% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 16.03% | 16.03% | 16.98% | 10.76% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.84% | 15.84% | 16.79% | 10.60% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 15.62% | 15.62% | 16.52% | 10.57% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 15.29% | 15.29% | 16.18% | 10.44% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 16.46% | 16.46% | 17.39% | 10.49% | 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 |
|---|---|---|---|---|---|---|
| The Farmers and Merchants National Bank of Nashville (this bank) | Risk-based | 15.26% | 15.26% | 16.15% | 11.60% | |
| FNB Bank | $270.3M | Risk-based | 14.21% | 14.21% | 15.46% | 10.21% |
| North Shore Trust and Savings | $270.3M | CBLR | NA | NA | NA | 25.24% |
| Citizens State Bank | $270.1M | CBLR | NA | NA | NA | 10.74% |
| The Apple Creek Banking Company | $270.6M | CBLR | NA | NA | NA | 9.17% |
| Mediapolis Savings Bank | $269.9M | CBLR | NA | NA | NA | 10.20% |
| South Coast Bank & Trust | $269.8M | CBLR | NA | NA | NA | 9.90% |
| Farmers and Merchants Bank | $269.8M | CBLR | NA | NA | NA | 11.97% |
| Castroville State Bank | $269.7M | CBLR | NA | NA | NA | 10.93% |
| The Peoples Bank | $269.7M | CBLR | NA | NA | NA | 11.67% |
| South Georgia Bank | $269.5M | Risk-based | 20.57% | 20.57% | 21.84% | 10.60% |
| Peer 25th percentile | 15.80% | 15.80% | 17.06% | 10.20% | ||
| Peer median | 17.39% | 17.39% | 18.65% | 10.67% | ||
| Peer 75th percentile | 18.98% | 18.98% | 20.25% | 11.48% | ||
| This bank's percentile | 50 | 50 | 50 | 70 |
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/513546/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.