FCN Bank, N.A.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.18% (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: 7.18% (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 14.01% +7.51 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 | $79.2M | 79,177 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $565.2M | 565,176 | RCOAA223 |
| Recomputed ratio | 14.01% | numerator / denominator | |
| Filed ratio | 14.01% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.51 pp | $42.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.01% +6.01 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 | $79.2M | 79,177 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $565.2M | 565,176 | RCOAA223 |
| Recomputed ratio | 14.01% | numerator / denominator | |
| Filed ratio | 14.01% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.01 pp | $34.0M | capital that could be lost first |
Total risk-based capital ratio 15.18% +5.18 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 | $85.8M | 85,790 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $565.2M | 565,176 | RCOAA223 |
| Recomputed ratio | 15.18% | numerator / denominator | |
| Filed ratio | 15.18% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.18 pp | $29.3M | capital that could be lost first |
Tier 1 leverage ratio 9.92% +4.92 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 | $79.2M | 79,177 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $798.2M | 798,160 | RCOAA224 |
| Recomputed ratio | 9.92% | numerator / denominator | |
| Filed ratio | 9.92% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.92 pp | $39.3M | 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 | 11,626 | 11,626 | 11,626 | 11,626 | 11,626 | 11,626 | RCOAP742 |
| Retained earnings | 73,243 | 71,783 | 70,462 | 69,391 | 68,420 | 67,826 | RCOAKW00 |
| Accumulated other comprehensive income | (19,458) | (22,422) | (19,106) | (22,242) | (27,429) | (29,806) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 65,411 | 60,987 | 62,982 | 58,775 | 52,617 | 49,646 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 13,766 | 16,730 | 13,414 | 16,550 | 21,737 | 24,114 | P859 - P840 |
| Common equity Tier 1 capital | 79,177 | 77,717 | 76,396 | 75,325 | 74,354 | 73,760 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 79,177 | 77,717 | 76,396 | 75,325 | 74,354 | 73,760 | RCOA8274 |
| Tier 2 capital | 6,613 | 6,489 | 6,462 | 6,438 | 6,422 | 6,401 | RCOA5311 |
| Allowance includable in Tier 2 capital | 6,613 | 6,489 | 6,462 | 6,438 | 6,422 | 6,401 | RCOA5310 |
| Total capital | 85,790 | 84,206 | 82,858 | 81,763 | 80,776 | 80,161 | RCOA3792 |
| Total risk-weighted assets | 565,176 | 551,169 | 540,251 | 533,322 | 537,775 | 529,359 | RCOAA223 |
| Average total assets for the leverage ratio | 798,160 | 786,531 | 777,817 | 765,308 | 766,039 | 776,665 | 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 | $9.9M | $958K | 9.70% | 0.17% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $232.7M | $59.5M | 25.55% | 10.52% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $241.0M | $122.1M | 50.64% | 21.60% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $86K | $86K | 100.00% | 0.02% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $312.7M | $309.3M | 98.91% | 54.72% | RC-R Part II, item 4.d, 5.d |
| All other assets | $37.2M | $36.2M | 97.32% | 6.40% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $369K | $4.6M | 1250.00% | 0.82% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $56.5M | $28.3M | 50.11% | 5.01% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $4.2M | NA | 0.75% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $560.9M | ties to item 31 ($560.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $565.2M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $565.2M | 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 | 14.01% | 14.01% | 15.18% | 9.92% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.10% | 14.10% | 15.28% | 9.88% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.14% | 14.14% | 15.34% | 9.82% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.12% | 14.12% | 15.33% | 9.84% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.83% | 13.83% | 15.02% | 9.71% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.93% | 13.93% | 15.14% | 9.50% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.68% | 13.68% | 14.88% | 9.09% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.49% | 13.49% | 14.67% | 9.10% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.51% | 13.51% | 14.69% | 9.31% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.56% | 13.56% | 14.75% | 9.21% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.38% | 13.38% | 14.56% | 9.30% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.21% | 13.21% | 14.37% | 9.22% | 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 |
|---|---|---|---|---|---|---|
| FCN Bank, N.A. (this bank) | Risk-based | 14.01% | 14.01% | 15.18% | 9.92% | |
| The First Bank of Greenwich | $812.3M | Risk-based | 11.10% | 11.10% | 12.34% | 9.26% |
| Promiseone Bank | $812.2M | Risk-based | 15.70% | 15.70% | 16.82% | 10.12% |
| CNB St. Louis Bank | $812.9M | CBLR | NA | NA | NA | 9.29% |
| Cusb Bank | $812.1M | CBLR | NA | NA | NA | 12.27% |
| Minster Bank | $811.6M | Risk-based | 16.09% | 16.09% | 17.22% | 10.08% |
| Citizens 1st Bank | $811.0M | Risk-based | 38.50% | 38.50% | 39.10% | 20.52% |
| First United Bank | $810.8M | CBLR | NA | NA | NA | 10.13% |
| First Bank | $810.5M | Risk-based | 14.82% | 14.82% | 16.07% | 9.70% |
| PB&T Bank | $815.2M | Risk-based | 12.67% | 12.67% | 13.87% | 10.64% |
| First Century Bank | $809.8M | Risk-based | 11.97% | 11.97% | 13.22% | 9.44% |
| Peer 25th percentile | 12.32% | 12.32% | 13.54% | 9.51% | ||
| Peer median | 14.82% | 14.82% | 16.07% | 10.10% | ||
| Peer 75th percentile | 15.89% | 15.89% | 17.02% | 10.51% | ||
| This bank's percentile | 43 | 43 | 43 | 40 |
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/321947/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.