Farmers and Merchants Trust Company of Chambersburg: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.73% (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: 5.73% (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 12.47% +5.97 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 | $207.3M | 207,344 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.66B | 1,662,279 | RCOAA223 |
| Recomputed ratio | 12.47% | numerator / denominator | |
| Filed ratio | 12.47% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.97 pp | $99.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.47% +4.47 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 | $207.3M | 207,344 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.66B | 1,662,279 | RCOAA223 |
| Recomputed ratio | 12.47% | numerator / denominator | |
| Filed ratio | 12.47% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.47 pp | $74.4M | capital that could be lost first |
Total risk-based capital ratio 13.73% +3.73 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 | $228.2M | 228,160 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.66B | 1,662,279 | RCOAA223 |
| Recomputed ratio | 13.73% | numerator / denominator | |
| Filed ratio | 13.73% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.73 pp | $61.9M | capital that could be lost first |
Tier 1 leverage ratio 8.83% +3.83 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 | $207.3M | 207,344 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.35B | 2,348,196 | RCOAA224 |
| Recomputed ratio | 8.83% | numerator / denominator | |
| Filed ratio | 8.83% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.83 pp | $89.9M | 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 | 28,230 | 28,230 | 28,230 | 28,230 | 28,231 | 28,230 | RCOAP742 |
| Retained earnings | 188,130 | 183,277 | 177,883 | 173,627 | 169,515 | 164,394 | RCOAKW00 |
| Accumulated other comprehensive income | (23,458) | (23,265) | (21,589) | (25,806) | (30,784) | (31,856) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 192,902 | 188,242 | 184,524 | 176,051 | 166,962 | 160,768 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 14,442 | 14,249 | 12,573 | 16,790 | 21,768 | 22,840 | P859 - P840 |
| Common equity Tier 1 capital | 207,344 | 202,491 | 197,097 | 192,841 | 188,730 | 183,608 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 207,344 | 202,491 | 197,097 | 192,841 | 188,730 | 183,608 | RCOA8274 |
| Tier 2 capital | 20,816 | 20,459 | 20,524 | 20,742 | 20,527 | 20,063 | RCOA5311 |
| Allowance includable in Tier 2 capital | 20,816 | 20,459 | 20,524 | 20,742 | 20,527 | 20,063 | RCOA5310 |
| Total capital | 228,160 | 222,950 | 217,621 | 213,583 | 209,257 | 203,671 | RCOA3792 |
| Total risk-weighted assets | 1,662,279 | 1,634,589 | 1,639,951 | 1,657,843 | 1,641,637 | 1,604,609 | RCOAA223 |
| Average total assets for the leverage ratio | 2,348,196 | 2,253,007 | 2,299,853 | 2,318,084 | 2,302,044 | 2,227,080 | 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 | $195.8M | $4.1M | 2.12% | 0.25% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $362.9M | $67.1M | 18.50% | 4.03% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $416.8M | $217.0M | 52.06% | 13.03% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $5.2M | $7.8M | 150.00% | 0.47% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $17.7M | $26.5M | 150.00% | 1.59% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.17B | $1.09B | 93.24% | 65.72% | RC-R Part II, item 4.d, 5.d |
| All other assets | $78.8M | $68.9M | 87.47% | 4.14% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $157.6M | $153.2M | 97.22% | 9.20% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $26.2M | NA | 1.57% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.64B | ties to item 31 ($1.64B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.67B | RCONB704 |
| Less: excess allowance for credit losses | $3.0M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.66B | 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 | 12.47% | 12.47% | 13.73% | 8.83% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 12.39% | 12.39% | 13.64% | 8.99% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 12.02% | 12.02% | 13.27% | 8.57% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 11.63% | 11.63% | 12.88% | 8.32% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 11.50% | 11.50% | 12.75% | 8.20% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 11.44% | 11.44% | 12.69% | 8.24% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 11.71% | 11.71% | 12.96% | 8.20% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 12.19% | 12.19% | 13.44% | 8.52% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 12.27% | 12.27% | 13.52% | 8.56% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 12.52% | 12.52% | 13.77% | 8.57% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.72% | 12.72% | 13.97% | 9.17% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 13.03% | 13.03% | 14.28% | 9.29% | 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 |
|---|---|---|---|---|---|---|
| Farmers and Merchants Trust Company of Chambersburg (this bank) | Risk-based | 12.47% | 12.47% | 13.73% | 8.83% | |
| First Bank of the Lake | $2.34B | Risk-based | 15.90% | 15.90% | 17.16% | 7.08% |
| Hanover Community Bank | $2.33B | Risk-based | 13.59% | 13.59% | 14.84% | 9.76% |
| Crews Bank & Trust | $2.33B | CBLR | NA | NA | NA | 10.69% |
| Pioneer Bank, N.A. | $2.34B | Risk-based | 13.22% | 13.22% | 14.48% | 9.97% |
| Luana Savings Bank | $2.34B | CBLR | NA | NA | NA | 9.70% |
| The Bank of Commerce | $2.34B | Risk-based | 19.09% | 19.09% | 20.35% | 15.69% |
| Texas First Bank | $2.35B | CBLR | NA | NA | NA | 9.96% |
| Bank Iowa | $2.35B | Risk-based | 10.87% | 10.87% | 12.10% | 8.94% |
| Security First Bank | $2.32B | Risk-based | 11.03% | 11.03% | 12.25% | 8.30% |
| Cashmere Valley Bank | $2.32B | CBLR | NA | NA | NA | 12.50% |
| Peer 25th percentile | 11.58% | 11.58% | 12.81% | 9.13% | ||
| Peer median | 13.41% | 13.41% | 14.66% | 9.86% | ||
| Peer 75th percentile | 15.32% | 15.32% | 16.58% | 10.51% | ||
| This bank's percentile | 33 | 33 | 33 | 20 |
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/289515/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.