First Bank and Trust Company of Illinois: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 18.28% (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: 18.28% (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 25.03% +18.53 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 | $36.0M | 35,976 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $143.7M | 143,742 | RCOAA223 |
| Recomputed ratio | 25.03% | numerator / denominator | |
| Filed ratio | 25.03% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +18.53 pp | $26.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 25.03% +17.03 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 | $36.0M | 35,976 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $143.7M | 143,742 | RCOAA223 |
| Recomputed ratio | 25.03% | numerator / denominator | |
| Filed ratio | 25.03% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +17.03 pp | $24.5M | capital that could be lost first |
Total risk-based capital ratio 26.28% +16.28 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 | $37.8M | 37,776 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $143.7M | 143,742 | RCOAA223 |
| Recomputed ratio | 26.28% | numerator / denominator | |
| Filed ratio | 26.28% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +16.28 pp | $23.4M | capital that could be lost first |
Tier 1 leverage ratio 15.91% +10.91 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 | $36.0M | 35,976 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $226.1M | 226,143 | RCOAA224 |
| Recomputed ratio | 15.91% | numerator / denominator | |
| Filed ratio | 15.91% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +10.91 pp | $24.7M | 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 | 34,354 | 34,354 | 34,354 | 34,353 | 34,353 | 34,353 | RCOAP742 |
| Retained earnings | 2,774 | 2,226 | 1,184 | 417 | (774) | (2,812) | RCOAKW00 |
| Accumulated other comprehensive income | 0 | 0 | 0 | 0 | 0 | 0 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 37,128 | 36,580 | 35,538 | 34,770 | 33,579 | 31,541 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (1,152) | (1,187) | (1,221) | (1,256) | (1,384) | (1,516) | P859 - P840 |
| Common equity Tier 1 capital | 35,976 | 35,393 | 34,317 | 33,514 | 32,195 | 30,025 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 35,976 | 35,393 | 34,317 | 33,514 | 32,195 | 30,025 | RCOA8274 |
| Tier 2 capital | 1,800 | 1,767 | NA | NA | NA | 1,720 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,800 | 1,767 | NA | NA | NA | 1,720 | RCOA5310 |
| Total capital | 37,776 | 37,160 | NA | NA | NA | 31,745 | RCOA3792 |
| Total risk-weighted assets | 143,742 | 141,140 | NA | NA | NA | 136,880 | RCOAA223 |
| Average total assets for the leverage ratio | 226,143 | 219,908 | 222,622 | 227,661 | 225,035 | 216,800 | 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 | $92.6M | $2.6M | 2.81% | 1.81% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $3.2M | $3.2M | 100.00% | 2.22% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $1.6M | $786K | 50.00% | 0.55% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $10.8M | $16.2M | 150.00% | 11.28% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $117.0M | $117.0M | 100.00% | 81.29% | RC-R Part II, item 4.d, 5.d |
| All other assets | $4.3M | $4.1M | 96.71% | 2.86% | RC-R Part II, item 8 |
| 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 | $144.0M | ties to item 31 ($144.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $144.0M | RCONB704 |
| Less: excess allowance for credit losses | $225K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $143.7M | 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 | 25.03% | 25.03% | 26.28% | 15.91% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 25.08% | 25.08% | 26.33% | 16.09% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 15.41% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 14.72% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 14.31% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 21.94% | 21.94% | 23.19% | 13.85% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 22.30% | 22.30% | 23.56% | 14.19% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 20.21% | 20.21% | 21.47% | 15.45% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 21.15% | 21.15% | 22.41% | 16.29% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 19.09% | 19.09% | 20.34% | 15.70% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 18.89% | 18.89% | 20.14% | 15.53% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 17.86% | 17.86% | 19.11% | 14.86% | 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 |
|---|---|---|---|---|---|---|
| First Bank and Trust Company of Illinois (this bank) | Risk-based | 25.03% | 25.03% | 26.28% | 15.91% | |
| The Citizens Bank | $228.6M | Risk-based | 16.04% | 16.04% | 17.27% | 8.72% |
| Triad Bank, N.A. | $228.6M | CBLR | NA | NA | NA | 12.66% |
| United Bank and Trust Company | $228.4M | CBLR | NA | NA | NA | 14.83% |
| Community Spirit Bank | $228.8M | CBLR | NA | NA | NA | 9.73% |
| Town & Country Bank | $228.9M | CBLR | NA | NA | NA | 14.09% |
| The Citizens National Bank | $229.0M | Risk-based | 15.88% | 15.88% | 17.13% | 8.66% |
| Bank of Wiggins | $228.1M | CBLR | NA | NA | NA | 12.93% |
| The First National Bank of Waynesboro | $229.1M | Risk-based | 34.39% | 34.39% | 35.65% | 19.14% |
| Neighborhood National Bank | $228.0M | CBLR | NA | NA | NA | 11.63% |
| Peer 25th percentile | 15.96% | 15.96% | 17.20% | 9.73% | ||
| Peer median | 16.04% | 16.04% | 17.27% | 12.66% | ||
| Peer 75th percentile | 25.21% | 25.21% | 26.46% | 14.09% | ||
| This bank's percentile | 67 | 67 | 67 | 89 |
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/646444/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.