Federated Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.56% (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: 4.56% (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 11.79% +5.29 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 | $11.5M | 11,473 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $97.3M | 97,272 | RCOAA223 |
| Recomputed ratio | 11.79% | numerator / denominator | |
| Filed ratio | 11.79% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.29 pp | $5.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.79% +3.79 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 | $11.5M | 11,473 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $97.3M | 97,272 | RCOAA223 |
| Recomputed ratio | 11.79% | numerator / denominator | |
| Filed ratio | 11.79% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.79 pp | $3.7M | capital that could be lost first |
Total risk-based capital ratio 12.56% +2.56 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 | $12.2M | 12,222 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $97.3M | 97,272 | RCOAA223 |
| Recomputed ratio | 12.56% | numerator / denominator | |
| Filed ratio | 12.56% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.56 pp | $2.5M | capital that could be lost first |
Tier 1 leverage ratio 8.88% +3.88 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 | $11.5M | 11,473 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $129.2M | 129,247 | RCOAA224 |
| Recomputed ratio | 8.88% | numerator / denominator | |
| Filed ratio | 8.88% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.88 pp | $5.0M | 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 | 18,892 | 18,892 | 18,892 | 18,892 | 18,892 | 8,550 | RCOAP742 |
| Retained earnings | 539 | 372 | 269 | 122 | (210) | 5,187 | RCOAKW00 |
| Accumulated other comprehensive income | 164 | 230 | 525 | 393 | (129) | (2,024) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 19,595 | 19,494 | 19,686 | 19,407 | 18,553 | 11,713 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (8,122) | (8,250) | (8,607) | (9,489) | (9,054) | (1,140) | P859 - P840 |
| Common equity Tier 1 capital | 11,473 | 11,244 | 11,079 | 9,918 | 9,499 | 10,573 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 11,473 | 11,244 | 11,079 | 9,918 | 9,499 | 10,573 | RCOA8274 |
| Tier 2 capital | 749 | 758 | 743 | 678 | 646 | 625 | RCOA5311 |
| Allowance includable in Tier 2 capital | 749 | 758 | 743 | 678 | 646 | 625 | RCOA5310 |
| Total capital | 12,222 | 12,002 | 11,822 | 10,596 | 10,145 | 11,198 | RCOA3792 |
| Total risk-weighted assets | 97,272 | 90,368 | 89,276 | 80,923 | 68,483 | 63,275 | RCOAA223 |
| Average total assets for the leverage ratio | 129,247 | 126,740 | 122,333 | 117,216 | 110,031 | 118,553 | 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 | $16.7M | $3.0M | 17.77% | 3.05% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $19.0M | $3.4M | 17.77% | 3.47% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $20.2M | $11.8M | 58.41% | 12.16% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $177K | $266K | 150.00% | 0.27% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $69.5M | $69.5M | 100.00% | 71.41% | RC-R Part II, item 4.d, 5.d |
| All other assets | $6.3M | $6.6M | 105.37% | 6.84% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $2.7M | $2.7M | 100.00% | 2.81% | 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 | $97.3M | does not tie to item 31 ($97.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $97.3M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $97.3M | 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 | 11.79% | 11.79% | 12.56% | 8.88% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.44% | 12.44% | 13.28% | 8.87% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.41% | 12.41% | 13.24% | 9.06% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.26% | 12.26% | 13.09% | 8.46% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.87% | 13.87% | 14.81% | 8.63% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 16.71% | 16.71% | 17.70% | 8.92% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.50% | 15.50% | 16.39% | 9.18% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 16.12% | 16.12% | 17.06% | 8.86% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 16.34% | 16.34% | 17.25% | 8.84% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 16.04% | 16.04% | 17.19% | 8.67% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 16.16% | 16.16% | 17.29% | 9.07% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 16.59% | 16.59% | 17.78% | 8.90% | 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 |
|---|---|---|---|---|---|---|
| Federated Bank (this bank) | Risk-based | 11.79% | 11.79% | 12.56% | 8.88% | |
| Commercial Bank of Mott | $140.0M | CBLR | NA | NA | NA | 13.10% |
| Peoples State Bank | $140.0M | Risk-based | 28.99% | 28.99% | 29.28% | 11.02% |
| Evergreen National Bank | $139.9M | CBLR | NA | NA | NA | 13.54% |
| Farmers Savings Bank | $140.3M | CBLR | NA | NA | NA | 16.51% |
| First State Bank of Brownsboro | $139.9M | CBLR | NA | NA | NA | 10.36% |
| Farmers & Merchants State Bank of Springfield | $139.8M | Risk-based | 15.23% | 15.23% | 16.49% | 8.70% |
| First Farmers & Merchants National Bank | $140.4M | Risk-based | 11.91% | 11.91% | 13.04% | 10.59% |
| Bank of Buffalo | $140.5M | CBLR | NA | NA | NA | 9.78% |
| Spur Security Bank | $140.6M | Risk-based | 17.91% | 17.91% | 19.01% | 12.39% |
| The Farmers Bank | $139.6M | CBLR | NA | NA | NA | 11.58% |
| Peer 25th percentile | 14.40% | 14.40% | 15.62% | 10.41% | ||
| Peer median | 16.57% | 16.57% | 17.75% | 11.30% | ||
| Peer 75th percentile | 20.68% | 20.68% | 21.58% | 12.92% | ||
| This bank's percentile | 0 | 0 | 0 | 10 |
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/640143/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.