First Bank of Berne: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.44% (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: 5.44% (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 12.23% +5.73 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 | $108.9M | 108,866 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $890.4M | 890,399 | RCOAA223 |
| Recomputed ratio | 12.23% | numerator / denominator | |
| Filed ratio | 12.23% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.73 pp | $51.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.23% +4.23 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 | $108.9M | 108,866 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $890.4M | 890,399 | RCOAA223 |
| Recomputed ratio | 12.23% | numerator / denominator | |
| Filed ratio | 12.23% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.23 pp | $37.6M | capital that could be lost first |
Total risk-based capital ratio 13.44% +3.44 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 | $119.7M | 119,697 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $890.4M | 890,399 | RCOAA223 |
| Recomputed ratio | 13.44% | numerator / denominator | |
| Filed ratio | 13.44% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.44 pp | $30.7M | capital that could be lost first |
Tier 1 leverage ratio 9.92% +4.92 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 | $108.9M | 108,866 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.10B | 1,097,651 | RCOAA224 |
| Recomputed ratio | 9.92% | numerator / denominator | |
| Filed ratio | 9.92% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.92 pp | $54.0M | 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 | 15,673 | 15,673 | 15,673 | 15,673 | 15,673 | 15,673 | RCOAP742 |
| Retained earnings | 93,225 | 91,744 | 89,184 | 87,677 | 86,942 | 84,936 | RCOAKW00 |
| Accumulated other comprehensive income | (34,310) | (36,555) | (34,038) | (36,492) | (41,642) | (42,003) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 74,588 | 70,862 | 70,819 | 66,858 | 60,973 | 58,606 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 34,278 | 36,523 | 34,006 | 36,460 | 41,610 | 41,971 | P859 - P840 |
| Common equity Tier 1 capital | 108,866 | 107,385 | 104,825 | 103,318 | 102,583 | 100,577 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 108,866 | 107,385 | 104,825 | 103,318 | 102,583 | 100,577 | RCOA8274 |
| Tier 2 capital | 10,831 | 10,835 | 10,741 | 10,972 | 10,988 | 10,999 | RCOA5311 |
| Allowance includable in Tier 2 capital | 10,831 | 10,835 | 10,741 | 10,972 | 10,988 | 10,999 | RCOA5310 |
| Total capital | 119,697 | 118,220 | 115,566 | 114,290 | 113,571 | 111,576 | RCOA3792 |
| Total risk-weighted assets | 890,399 | 866,852 | 878,926 | 877,482 | 883,505 | 879,637 | RCOAA223 |
| Average total assets for the leverage ratio | 1,097,651 | 1,090,679 | 1,109,593 | 1,099,974 | 1,113,237 | 1,085,066 | 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 | $27.7M | $94K | 0.34% | 0.01% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $267.5M | $67.1M | 25.10% | 7.54% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $3.9M | $515K | 13.36% | 0.06% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $266.0M | $161.1M | 60.55% | 18.09% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.5M | $2.3M | 150.00% | 0.26% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $527.6M | $527.6M | 100.00% | 59.25% | RC-R Part II, item 4.d, 5.d |
| All other assets | $41.8M | $39.8M | 95.28% | 4.47% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $91.9M | $91.9M | 100.00% | 10.32% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $700 | 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 | $890.4M | ties to item 31 ($890.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $890.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $890.4M | 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 | 12.23% | 12.23% | 13.44% | 9.92% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 12.39% | 12.39% | 13.64% | 9.85% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 11.93% | 11.93% | 13.15% | 9.45% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 11.77% | 11.77% | 13.02% | 9.39% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 11.61% | 11.61% | 12.85% | 9.21% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 11.43% | 11.43% | 12.68% | 9.27% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 11.17% | 11.17% | 12.42% | 8.82% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 11.09% | 11.09% | 12.34% | 8.91% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 11.15% | 11.15% | 12.40% | 8.90% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 11.05% | 11.05% | 12.30% | 8.80% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 10.97% | 10.97% | 12.22% | 8.98% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 10.97% | 10.97% | 12.18% | 8.90% | 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 Bank of Berne (this bank) | Risk-based | 12.23% | 12.23% | 13.44% | 9.92% | |
| Winchester Savings Bank | $1.09B | CBLR | NA | NA | NA | 9.63% |
| Partners Bank of New England | $1.09B | Risk-based | 14.68% | 14.68% | 15.80% | 10.99% |
| Prime Alliance Bank | $1.09B | Risk-based | 12.73% | 12.73% | 14.00% | 11.53% |
| Auburnbank | $1.09B | Risk-based | 16.26% | 16.26% | 17.24% | 10.65% |
| Amerasia Bank | $1.08B | Risk-based | 18.40% | 18.40% | 19.27% | 15.12% |
| First Resource Bank | $1.08B | Risk-based | 11.62% | 11.62% | 12.77% | 8.34% |
| Generations Bank | $1.09B | Risk-based | 11.71% | 11.71% | 12.42% | 11.51% |
| Mountainone Bank | $1.08B | Risk-based | 16.76% | 16.76% | 17.80% | 14.75% |
| First Command Bank | $1.08B | Risk-based | 18.08% | 18.08% | 19.08% | 10.20% |
| The Converse County Bank | $1.09B | Risk-based | 27.51% | 27.51% | 28.45% | 9.57% |
| Peer 25th percentile | 12.73% | 12.73% | 14.00% | 9.77% | ||
| Peer median | 16.26% | 16.26% | 17.24% | 10.82% | ||
| Peer 75th percentile | 18.08% | 18.08% | 19.08% | 11.53% | ||
| This bank's percentile | 22 | 22 | 22 | 30 |
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/312244/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.