Farmers Trust & Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.32% (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: 6.32% (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 13.31% +6.81 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 | $13.5M | 13,484 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $101.3M | 101,276 | RCOAA223 |
| Recomputed ratio | 13.31% | numerator / denominator | |
| Filed ratio | 13.31% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.81 pp | $6.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.31% +5.31 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 | $13.5M | 13,484 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $101.3M | 101,276 | RCOAA223 |
| Recomputed ratio | 13.31% | numerator / denominator | |
| Filed ratio | 13.31% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.31 pp | $5.4M | capital that could be lost first |
Total risk-based capital ratio 14.32% +4.32 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 | $14.5M | 14,502 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $101.3M | 101,276 | RCOAA223 |
| Recomputed ratio | 14.32% | numerator / denominator | |
| Filed ratio | 14.32% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.32 pp | $4.4M | capital that could be lost first |
Tier 1 leverage ratio 9.00% +4.00 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 | $13.5M | 13,484 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $149.8M | 149,796 | RCOAA224 |
| Recomputed ratio | 9.00% | numerator / denominator | |
| Filed ratio | 9.00% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.00 pp | $6.0M | 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 | 4,190 | 4,190 | 4,190 | 4,190 | 4,190 | 4,190 | RCOAP742 |
| Retained earnings | 9,294 | 9,354 | 9,093 | 8,983 | 8,668 | 8,445 | RCOAKW00 |
| Accumulated other comprehensive income | (306) | (39) | 71 | (22) | (506) | (579) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 13,178 | 13,505 | 13,354 | 13,151 | 12,352 | 12,056 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 306 | 39 | (71) | 22 | 506 | 579 | P859 - P840 |
| Common equity Tier 1 capital | 13,484 | 13,544 | 13,283 | 13,173 | 12,858 | 12,635 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 13,484 | 13,544 | 13,283 | 13,173 | 12,858 | 12,635 | RCOA8274 |
| Tier 2 capital | 1,018 | 986 | 954 | 922 | 906 | 895 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,018 | 986 | 954 | 922 | 906 | 895 | RCOA5310 |
| Total capital | 14,502 | 14,530 | 14,237 | 14,095 | 13,764 | 13,530 | RCOA3792 |
| Total risk-weighted assets | 101,276 | 98,099 | 96,095 | 95,469 | 97,348 | 96,932 | RCOAA223 |
| Average total assets for the leverage ratio | 149,796 | 148,930 | 141,602 | 142,313 | 143,880 | 145,132 | 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 | $12.5M | $1.8M | 14.09% | 1.74% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $34.0M | $6.3M | 18.57% | 6.24% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $12.8M | $6.6M | 51.16% | 6.47% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $48K | $72K | 150.00% | 0.07% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $84.5M | $76.6M | 90.71% | 75.67% | RC-R Part II, item 4.d, 5.d |
| All other assets | $5.5M | $5.4M | 97.74% | 5.35% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $4.5M | $4.5M | 100.00% | 4.45% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | -$400 | 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 | $101.3M | ties to item 31 ($101.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $101.3M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $101.3M | 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 | 13.31% | 13.31% | 14.32% | 9.00% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.81% | 13.81% | 14.81% | 9.09% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.82% | 13.82% | 14.82% | 9.38% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.80% | 13.80% | 14.76% | 9.26% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.21% | 13.21% | 14.14% | 8.94% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.03% | 13.03% | 13.96% | 8.71% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.80% | 13.80% | 14.79% | 8.85% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.92% | 13.92% | 14.93% | 8.70% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.90% | 13.90% | 14.92% | 8.79% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.94% | 13.94% | 14.97% | 8.85% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.51% | 13.51% | 14.51% | 8.83% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.78% | 15.78% | 16.95% | 8.95% | 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 |
|---|---|---|---|---|---|---|
| Farmers Trust & Savings Bank (this bank) | Risk-based | 13.31% | 13.31% | 14.32% | 9.00% | |
| Du Quoin State Bank | $148.2M | Risk-based | 25.11% | 25.11% | 26.23% | 10.78% |
| The Farmers Bank | $148.3M | Risk-based | 18.25% | 18.25% | 19.50% | 11.21% |
| State Bank of Downs | $148.0M | CBLR | NA | NA | NA | 12.64% |
| The Readlyn Savings Bank | $148.3M | Risk-based | 26.80% | 26.80% | 28.02% | 19.30% |
| Miami Savings Bank | $148.3M | CBLR | NA | NA | NA | 21.29% |
| Peoples Bank of Wyaconda | $148.5M | CBLR | NA | NA | NA | 10.56% |
| BANK19 | $147.8M | Risk-based | 33.25% | 33.25% | 33.97% | 15.33% |
| Peoples Bank Co. | $147.7M | CBLR | NA | NA | NA | 8.36% |
| First Independent Bank | $147.6M | CBLR | NA | NA | NA | 11.63% |
| Peer 25th percentile | 23.40% | 23.40% | 24.55% | 10.78% | ||
| Peer median | 25.95% | 25.95% | 27.13% | 11.63% | ||
| Peer 75th percentile | 28.41% | 28.41% | 29.51% | 15.33% | ||
| This bank's percentile | 0 | 0 | 0 | 11 |
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/646042/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.