Farmers Bank & Trust: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 16.86% (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: 16.86% (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 24.28% +17.78 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 | $250.0M | 249,952 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.03B | 1,029,598 | RCOAA223 |
| Recomputed ratio | 24.28% | numerator / denominator | |
| Filed ratio | 24.28% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +17.78 pp | $183.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 24.28% +16.28 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 | $250.0M | 249,952 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.03B | 1,029,598 | RCOAA223 |
| Recomputed ratio | 24.28% | numerator / denominator | |
| Filed ratio | 24.28% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +16.28 pp | $167.6M | capital that could be lost first |
Total risk-based capital ratio 24.86% +14.86 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 | $255.9M | 255,944 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.03B | 1,029,598 | RCOAA223 |
| Recomputed ratio | 24.86% | numerator / denominator | |
| Filed ratio | 24.86% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +14.86 pp | $153.0M | capital that could be lost first |
Tier 1 leverage ratio 23.97% +18.97 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 | $250.0M | 249,952 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.04B | 1,042,925 | RCOAA224 |
| Recomputed ratio | 23.97% | numerator / denominator | |
| Filed ratio | 23.97% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +18.97 pp | $197.8M | 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 | 19,154 | 19,154 | 19,154 | 19,154 | 19,154 | 19,154 | RCOAP742 |
| Retained earnings | 231,494 | 227,943 | 220,661 | 217,451 | 213,414 | 208,090 | RCOAKW00 |
| Accumulated other comprehensive income | (8,122) | (13,017) | (8,527) | (12,297) | (20,849) | (16,276) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 242,526 | 234,080 | 231,288 | 224,308 | 211,719 | 210,968 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 7,426 | 12,321 | 7,831 | 11,601 | 20,153 | 15,516 | P859 - P840 |
| Common equity Tier 1 capital | 249,952 | 246,401 | 239,119 | 235,909 | 231,872 | 226,484 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 249,952 | 246,401 | 239,119 | 235,909 | 231,872 | 226,484 | RCOA8274 |
| Tier 2 capital | 5,992 | 6,005 | 5,964 | 5,696 | 5,699 | 5,714 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,992 | 6,005 | 5,964 | 5,696 | 5,699 | 5,714 | RCOA5310 |
| Total capital | 255,944 | 252,406 | 245,083 | 241,605 | 237,571 | 232,198 | RCOA3792 |
| Total risk-weighted assets | 1,029,598 | 1,016,323 | 994,307 | 985,427 | 956,726 | 941,508 | RCOAA223 |
| Average total assets for the leverage ratio | 1,042,925 | 1,021,972 | 1,046,110 | 1,037,267 | 1,005,581 | 984,778 | 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 | $9.2M | $901K | 9.80% | 0.09% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $492.4M | $175.5M | 35.63% | 17.04% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $145.3M | $89.8M | 61.78% | 8.72% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $35.7M | $53.5M | 150.00% | 5.20% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $826K | $1.2M | 150.00% | 0.12% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $322.0M | $311.7M | 96.80% | 30.28% | RC-R Part II, item 4.d, 5.d |
| All other assets | $56.1M | $38.9M | 69.40% | 3.78% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $22.4M | $279.5M | 1250.00% | 27.14% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $69.8M | $69.8M | 100.00% | 6.78% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $8.8M | NA | 0.85% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.02B | ties to item 31 ($1.02B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.03B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.03B | 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 | 24.28% | 24.28% | 24.86% | 23.97% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 24.24% | 24.24% | 24.84% | 24.11% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 24.05% | 24.05% | 24.65% | 22.86% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 23.94% | 23.94% | 24.52% | 22.74% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 24.24% | 24.24% | 24.83% | 23.06% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 24.06% | 24.06% | 24.66% | 23.00% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 24.41% | 24.41% | 25.03% | 21.20% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 23.83% | 23.83% | 24.44% | 20.82% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 23.80% | 23.80% | 24.42% | 20.76% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 25.76% | 25.76% | 26.38% | 21.48% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 26.28% | 26.28% | 26.91% | 20.49% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 25.58% | 25.58% | 26.20% | 20.04% | 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 Bank & Trust (this bank) | Risk-based | 24.28% | 24.28% | 24.86% | 23.97% | |
| United Texas Bank, N.A. | $1.05B | CBLR | NA | NA | NA | 16.02% |
| Gnbank, N.A. dba Gnbank, N.A. | $1.05B | CBLR | NA | NA | NA | 11.56% |
| Farmers and Merchants Bank | $1.05B | Risk-based | 21.26% | 21.26% | 21.45% | 10.64% |
| Onelocal Bank | $1.05B | CBLR | NA | NA | NA | 13.68% |
| United Bankers' Bank | $1.05B | Risk-based | 17.12% | 17.12% | 18.37% | 14.46% |
| Belmont Bank & Trust Company | $1.05B | Risk-based | 15.68% | 15.68% | 16.86% | 11.87% |
| Bank CMG | $1.06B | Risk-based | 11.87% | 11.87% | 12.92% | 9.61% |
| Cornhusker Bank | $1.05B | Risk-based | 12.68% | 12.68% | 13.94% | 10.12% |
| Firstier Bank | $1.05B | Risk-based | 13.34% | 13.34% | 14.60% | 11.43% |
| Border Bank | $1.06B | Risk-based | 10.54% | 10.54% | 11.79% | 9.07% |
| Peer 25th percentile | 12.28% | 12.28% | 13.43% | 10.25% | ||
| Peer median | 13.34% | 13.34% | 14.60% | 11.49% | ||
| Peer 75th percentile | 16.40% | 16.40% | 17.62% | 13.22% | ||
| This bank's percentile | 100 | 100 | 100 | 100 |
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/482156/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.