First Bank and Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 13.80% (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: 13.80% (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 20.55% +14.05 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 | $9.8M | 9,840 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $47.9M | 47,882 | RCOAA223 |
| Recomputed ratio | 20.55% | numerator / denominator | |
| Filed ratio | 20.55% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +14.05 pp | $6.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 20.55% +12.55 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 | $9.8M | 9,840 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $47.9M | 47,882 | RCOAA223 |
| Recomputed ratio | 20.55% | numerator / denominator | |
| Filed ratio | 20.55% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +12.55 pp | $6.0M | capital that could be lost first |
Total risk-based capital ratio 21.80% +11.80 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 | $10.4M | 10,440 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $47.9M | 47,882 | RCOAA223 |
| Recomputed ratio | 21.80% | numerator / denominator | |
| Filed ratio | 21.80% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +11.80 pp | $5.7M | capital that could be lost first |
Tier 1 leverage ratio 10.55% +5.55 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 | $9.8M | 9,840 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $93.3M | 93,311 | RCOAA224 |
| Recomputed ratio | 10.55% | numerator / denominator | |
| Filed ratio | 10.55% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.55 pp | $5.2M | 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 | 8,005 | 7,380 | 7,380 | 7,330 | 7,330 | 7,330 | RCOAP742 |
| Retained earnings | 1,835 | 2,218 | 2,424 | 2,611 | 2,317 | 2,108 | RCOAKW00 |
| Accumulated other comprehensive income | (566) | (695) | (379) | (546) | (921) | (1,199) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 9,274 | 8,903 | 9,425 | 9,395 | 8,726 | 8,239 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 566 | 695 | 379 | 546 | 921 | 1,199 | P859 - P840 |
| Common equity Tier 1 capital | 9,840 | 9,598 | 9,804 | 9,941 | 9,647 | 9,438 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 9,840 | 9,598 | 9,804 | 9,941 | 9,647 | 9,438 | RCOA8274 |
| Tier 2 capital | 600 | 592 | 665 | 665 | 667 | 642 | RCOA5311 |
| Allowance includable in Tier 2 capital | 600 | 592 | 665 | 665 | 667 | 642 | RCOA5310 |
| Total capital | 10,440 | 10,190 | 10,469 | 10,606 | 10,314 | 10,080 | RCOA3792 |
| Total risk-weighted assets | 47,882 | 47,222 | 53,164 | 53,149 | 53,363 | 51,277 | RCOAA223 |
| Average total assets for the leverage ratio | 93,311 | 93,451 | 93,320 | 94,814 | 98,471 | 98,176 | 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 | $1.7M | $24K | 1.41% | 0.05% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $44.4M | $5.6M | 12.61% | 11.66% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $12.2M | $635K | 5.19% | 1.32% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $18.4M | $9.2M | 50.00% | 19.16% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $25.7M | $25.7M | 100.00% | 53.46% | RC-R Part II, item 4.d, 5.d |
| All other assets | $2.3M | $1.4M | 61.71% | 2.92% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $439K | $5.5M | 1250.00% | 11.42% | RC-R Part II, item 9, 10 |
| 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 | $48.0M | does not tie to item 31 ($48.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $48.0M | RCONB704 |
| Less: excess allowance for credit losses | $149K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $47.9M | 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 | 20.55% | 20.55% | 21.80% | 10.55% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 20.33% | 20.33% | 21.58% | 10.27% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 18.44% | 18.44% | 19.69% | 10.51% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 18.70% | 18.70% | 19.96% | 10.48% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 18.08% | 18.08% | 19.33% | 9.80% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 18.41% | 18.41% | 19.66% | 9.61% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 17.15% | 17.15% | 18.40% | 9.52% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 16.79% | 16.79% | 18.04% | 9.51% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 16.67% | 16.67% | 17.92% | 9.27% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 17.53% | 17.53% | 18.78% | 9.05% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 16.48% | 16.48% | 17.73% | 9.01% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 16.43% | 16.43% | 17.68% | 9.18% | 20.70% | 20.70% | 21.86% | 12.73% |
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 Bank and Trust Company (this bank) | Risk-based | 20.55% | 20.55% | 21.80% | 10.55% | |
| Nova Bank | $91.2M | CBLR | NA | NA | NA | 28.11% |
| The First National Bank of Hooker | $91.2M | CBLR | NA | NA | NA | 16.33% |
| The Old Exchange National Bank of Okawville | $91.3M | Risk-based | 22.27% | 22.27% | 23.15% | 11.13% |
| Mason City National Bank | $91.4M | CBLR | NA | NA | NA | 15.34% |
| First National Bank of Orwell | $91.5M | CBLR | NA | NA | NA | 11.42% |
| Rockland Savings Bank, FSB | $90.8M | Risk-based | 14.54% | 14.54% | 15.60% | 9.67% |
| Menard Bank | $90.7M | CBLR | NA | NA | NA | 12.72% |
| Bank of Lake Village | $90.6M | Risk-based | 21.01% | 21.01% | 22.30% | 16.10% |
| Milton Savings Bank | $90.6M | Risk-based | 31.35% | 31.35% | 32.60% | 16.89% |
| County Savings Bank | $90.4M | Risk-based | 19.43% | 19.43% | 20.55% | 8.08% |
| Peer 25th percentile | 19.43% | 19.43% | 20.55% | 11.20% | ||
| Peer median | 21.01% | 21.01% | 22.30% | 14.03% | ||
| Peer 75th percentile | 22.27% | 22.27% | 23.15% | 16.27% | ||
| This bank's percentile | 40 | 40 | 40 | 20 |
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/114859/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.