First American Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 11.19% (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: 11.19% (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 17.94% +11.44 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 | $227.2M | 227,211 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.27B | 1,266,766 | RCOAA223 |
| Recomputed ratio | 17.94% | numerator / denominator | |
| Filed ratio | 17.94% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.44 pp | $144.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.94% +9.94 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 | $227.2M | 227,211 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.27B | 1,266,766 | RCOAA223 |
| Recomputed ratio | 17.94% | numerator / denominator | |
| Filed ratio | 17.94% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.94 pp | $125.9M | capital that could be lost first |
Total risk-based capital ratio 19.19% +9.19 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 | $243.1M | 243,132 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.27B | 1,266,766 | RCOAA223 |
| Recomputed ratio | 19.19% | numerator / denominator | |
| Filed ratio | 19.19% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +9.19 pp | $116.5M | capital that could be lost first |
Tier 1 leverage ratio 11.79% +6.79 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 | $227.2M | 227,211 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.93B | 1,926,383 | RCOAA224 |
| Recomputed ratio | 11.79% | numerator / denominator | |
| Filed ratio | 11.79% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.79 pp | $130.9M | 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 | 105,529 | 105,529 | 105,529 | 105,529 | 105,529 | 105,529 | RCOAP742 |
| Retained earnings | 138,837 | 136,405 | 142,621 | 129,164 | 117,852 | 109,699 | RCOAKW00 |
| Accumulated other comprehensive income | (53,384) | (51,285) | (50,891) | (53,149) | (66,081) | (66,768) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 190,982 | 190,649 | 197,259 | 181,544 | 157,300 | 148,460 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 36,229 | 33,875 | 33,176 | 35,082 | 47,613 | 47,852 | P859 - P840 |
| Common equity Tier 1 capital | 227,211 | 224,524 | 230,435 | 216,626 | 204,913 | 196,312 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 227,211 | 224,524 | 230,435 | 216,626 | 204,913 | 196,312 | RCOA8274 |
| Tier 2 capital | 15,921 | 15,820 | 14,884 | 15,267 | 15,358 | 15,208 | RCOA5311 |
| Allowance includable in Tier 2 capital | 15,921 | 15,820 | 14,884 | 15,267 | 15,358 | 15,208 | RCOA5310 |
| Total capital | 243,132 | 240,344 | 245,319 | 231,893 | 220,271 | 211,520 | RCOA3792 |
| Total risk-weighted assets | 1,266,766 | 1,259,557 | 1,184,570 | 1,215,209 | 1,223,573 | 1,212,301 | RCOAA223 |
| Average total assets for the leverage ratio | 1,926,383 | 1,926,175 | 1,911,514 | 1,893,766 | 1,947,207 | 1,903,480 | 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 | $105.1M | $4.5M | 4.25% | 0.35% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $618.2M | $107.3M | 17.36% | 8.43% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $155.0M | $80.5M | 51.94% | 6.32% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $5.7M | $8.6M | 150.00% | 0.67% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.01B | $925.5M | 91.68% | 72.67% | RC-R Part II, item 4.d, 5.d |
| All other assets | $74.7M | $71.2M | 95.31% | 5.59% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $80.9M | $70.9M | 87.70% | 5.57% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $5.1M | NA | 0.40% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.27B | ties to item 31 ($1.27B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.27B | RCONB704 |
| Less: excess allowance for credit losses | $6.9M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.27B | 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 | 17.94% | 17.94% | 19.19% | 11.79% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 17.83% | 17.83% | 19.08% | 11.66% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 19.45% | 19.45% | 20.71% | 12.06% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 17.83% | 17.83% | 19.08% | 11.44% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 16.75% | 16.75% | 18.00% | 10.52% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 16.19% | 16.19% | 17.45% | 10.31% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 17.10% | 17.10% | 18.35% | 10.97% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 16.29% | 16.29% | 17.55% | 10.49% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 16.94% | 16.94% | 18.20% | 10.75% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 16.16% | 16.16% | 17.41% | 10.18% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 16.73% | 16.73% | 17.98% | 10.57% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 16.19% | 16.19% | 17.44% | 9.98% | 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 |
|---|---|---|---|---|---|---|
| First American Bank (this bank) | Risk-based | 17.94% | 17.94% | 19.19% | 11.79% | |
| BANK7 | $1.91B | Risk-based | 15.18% | 15.18% | 16.36% | 13.88% |
| BTC Bank | $1.91B | CBLR | NA | NA | NA | 9.35% |
| Fairfield County Bank | $1.92B | CBLR | NA | NA | NA | 14.32% |
| Bank of Bird-In-Hand | $1.91B | Risk-based | 10.76% | 10.76% | 11.39% | 9.82% |
| First Northern Bank of Dixon | $1.93B | Risk-based | 17.75% | 17.75% | 18.97% | 11.95% |
| Whitaker Bank, Inc | $1.93B | CBLR | NA | NA | NA | 12.89% |
| The Lowell Five Cent Savings Bank | $1.90B | Risk-based | 16.81% | 16.81% | 18.07% | 12.68% |
| Great Plains National Bank | $1.93B | Risk-based | 10.86% | 10.86% | 12.10% | 9.42% |
| Bankwest, Incorporated | $1.93B | Risk-based | 10.58% | 10.58% | 11.57% | 9.21% |
| Peer 25th percentile | 10.78% | 10.78% | 11.70% | 9.42% | ||
| Peer median | 13.02% | 13.02% | 14.23% | 11.95% | ||
| Peer 75th percentile | 16.41% | 16.41% | 17.64% | 12.89% | ||
| This bank's percentile | 100 | 100 | 100 | 44 |
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/771458/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.