First American Bank and Trust: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 18.00% (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: 18.00% (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 24.75% +18.25 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 | $193.3M | 193,328 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $781.2M | 781,232 | RCOAA223 |
| Recomputed ratio | 24.75% | numerator / denominator | |
| Filed ratio | 24.75% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +18.25 pp | $142.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 24.75% +16.75 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 | $193.3M | 193,328 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $781.2M | 781,232 | RCOAA223 |
| Recomputed ratio | 24.75% | numerator / denominator | |
| Filed ratio | 24.75% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +16.75 pp | $130.8M | capital that could be lost first |
Total risk-based capital ratio 26.00% +16.00 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 | $203.1M | 203,127 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $781.2M | 781,232 | RCOAA223 |
| Recomputed ratio | 26.00% | numerator / denominator | |
| Filed ratio | 26.00% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +16.00 pp | $125.0M | capital that could be lost first |
Tier 1 leverage ratio 13.81% +8.81 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 | $193.3M | 193,328 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.40B | 1,399,864 | RCOAA224 |
| Recomputed ratio | 13.81% | numerator / denominator | |
| Filed ratio | 13.81% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +8.81 pp | $123.3M | 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 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | 50,000 | RCOAP742 |
| Retained earnings | 143,328 | 140,307 | 141,428 | 138,185 | 134,959 | 132,042 | RCOAKW00 |
| Accumulated other comprehensive income | (31,266) | (31,998) | (31,336) | (34,858) | (39,391) | (41,704) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 162,062 | 158,309 | 160,092 | 153,327 | 145,568 | 140,338 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 31,266 | 31,998 | 31,336 | 34,858 | 39,391 | 41,704 | P859 - P840 |
| Common equity Tier 1 capital | 193,328 | 190,307 | 191,428 | 188,185 | 184,959 | 182,042 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 193,328 | 190,307 | 191,428 | 188,185 | 184,959 | 182,042 | RCOA8274 |
| Tier 2 capital | 9,799 | 9,638 | 9,507 | 9,642 | 9,747 | 9,650 | RCOA5311 |
| Allowance includable in Tier 2 capital | 9,799 | 9,638 | 9,507 | 9,642 | 9,747 | 9,650 | RCOA5310 |
| Total capital | 203,127 | 199,945 | 200,935 | 197,827 | 194,706 | 191,692 | RCOA3792 |
| Total risk-weighted assets | 781,232 | 766,857 | 756,258 | 767,085 | 775,528 | 767,580 | RCOAA223 |
| Average total assets for the leverage ratio | 1,399,864 | 1,400,593 | 1,361,699 | 1,360,487 | 1,383,028 | 1,402,503 | 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 | $143.8M | $5.5M | 3.82% | 0.70% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $389.1M | $72.8M | 18.71% | 9.29% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $488.5M | $249.5M | 51.08% | 31.82% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $4.7M | $7.1M | 150.00% | 0.90% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $360.2M | $345.5M | 95.90% | 44.07% | RC-R Part II, item 4.d, 5.d |
| All other assets | $47.1M | $43.9M | 93.11% | 5.60% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $69.4M | $59.7M | 86.06% | 7.62% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $100 | 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 | $783.9M | ties to item 31 ($784.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $784.0M | RCONB704 |
| Less: excess allowance for credit losses | $2.7M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $781.2M | 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 | 24.75% | 24.75% | 26.00% | 13.81% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 24.82% | 24.82% | 26.07% | 13.59% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 25.31% | 25.31% | 26.57% | 14.06% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 24.53% | 24.53% | 25.79% | 13.83% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 23.85% | 23.85% | 25.11% | 13.37% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 23.72% | 23.72% | 24.97% | 12.98% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 23.05% | 23.05% | 24.30% | 13.04% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 22.72% | 22.72% | 23.97% | 12.95% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 22.74% | 22.74% | 23.99% | 12.75% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 22.47% | 22.47% | 23.73% | 11.80% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 21.46% | 21.46% | 22.71% | 11.84% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 21.15% | 21.15% | 22.41% | 11.72% | 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 and Trust (this bank) | Risk-based | 24.75% | 24.75% | 26.00% | 13.81% | |
| State Bank of India (California) | $1.38B | Risk-based | 15.94% | 15.94% | 17.19% | 14.05% |
| First National Bank of Tennessee | $1.38B | CBLR | NA | NA | NA | 11.55% |
| Wallis Bank | $1.38B | CBLR | NA | NA | NA | 10.10% |
| Optimumbank | $1.39B | CBLR | NA | NA | NA | 10.54% |
| Texas Security Bank | $1.38B | Risk-based | 13.35% | 13.35% | 14.55% | 9.57% |
| The City National Bank of Sulphur Springs | $1.37B | Risk-based | 13.75% | 13.75% | 15.00% | 9.78% |
| Dakota Community Bank & Trust, N.A. | $1.39B | Risk-based | 13.32% | 13.32% | 14.36% | 9.07% |
| Central National Bank | $1.39B | CBLR | NA | NA | NA | 11.00% |
| Independence Bank | $1.39B | Risk-based | 15.16% | 15.16% | 16.38% | 13.39% |
| Alliance Bank | $1.39B | Risk-based | 15.59% | 15.59% | 16.72% | 10.42% |
| Peer 25th percentile | 13.45% | 13.45% | 14.67% | 9.86% | ||
| Peer median | 14.46% | 14.46% | 15.69% | 10.48% | ||
| Peer 75th percentile | 15.49% | 15.49% | 16.63% | 11.41% | ||
| This bank's percentile | 100 | 100 | 100 | 90 |
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/101037/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.