First Bank of the Lake: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.16% (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: 9.16% (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 15.90% +9.40 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 | $166.0M | 165,979 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.04B | 1,043,680 | RCOAA223 |
| Recomputed ratio | 15.90% | numerator / denominator | |
| Filed ratio | 15.90% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.40 pp | $98.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.90% +7.90 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 | $166.0M | 165,979 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.04B | 1,043,680 | RCOAA223 |
| Recomputed ratio | 15.90% | numerator / denominator | |
| Filed ratio | 15.90% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.90 pp | $82.5M | capital that could be lost first |
Total risk-based capital ratio 17.16% +7.16 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 | $179.0M | 179,045 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.04B | 1,043,680 | RCOAA223 |
| Recomputed ratio | 17.16% | numerator / denominator | |
| Filed ratio | 17.16% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.16 pp | $74.7M | capital that could be lost first |
Tier 1 leverage ratio 7.08% +2.08 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 | $166.0M | 165,979 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.34B | 2,343,224 | RCOAA224 |
| Recomputed ratio | 7.08% | numerator / denominator | |
| Filed ratio | 7.08% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +2.08 pp | $48.8M | 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 | 105,265 | 105,104 | 100,194 | 99,879 | 87,564 | 77,468 | RCOAP742 |
| Retained earnings | 65,012 | 63,099 | 59,229 | 55,316 | 50,352 | 48,219 | RCOAKW00 |
| Accumulated other comprehensive income | (261) | (600) | 1,015 | (4) | (28) | (29) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 170,016 | 167,603 | 160,438 | 155,191 | 137,888 | 125,658 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (4,037) | (2,173) | (3,416) | (2,601) | (2,319) | (2,520) | P859 - P840 |
| Common equity Tier 1 capital | 165,979 | 165,430 | 157,022 | 152,590 | 135,569 | 123,138 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 165,979 | 165,430 | 157,022 | 152,590 | 135,569 | 123,138 | RCOA8274 |
| Tier 2 capital | 13,066 | 12,997 | 12,490 | 11,468 | 10,405 | 9,809 | RCOA5311 |
| Allowance includable in Tier 2 capital | 13,066 | 12,997 | 12,490 | 11,468 | 10,405 | 9,809 | RCOA5310 |
| Total capital | 179,045 | 178,427 | 169,512 | 164,058 | 145,974 | 132,947 | RCOA3792 |
| Total risk-weighted assets | 1,043,680 | 1,036,329 | 999,149 | 917,498 | 854,805 | 783,779 | RCOAA223 |
| Average total assets for the leverage ratio | 2,343,224 | 2,265,592 | 2,073,208 | 1,899,137 | 1,789,125 | 1,624,879 | 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 | $82.4M | $716K | 0.87% | 0.07% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $7.5M | $5.8M | 76.51% | 0.55% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $13.8M | $7.4M | 53.58% | 0.70% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $80.5M | $44.1M | 54.75% | 4.21% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $2.08B | $899.8M | 43.24% | 86.08% | RC-R Part II, item 4.d, 5.d |
| All other assets | $81.1M | $62.0M | 76.49% | 5.94% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $25.6M | $25.6M | 99.84% | 2.45% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $800 | 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 | $1.05B | ties to item 31 ($1.05B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.05B | RCONB704 |
| Less: excess allowance for credit losses | $1.6M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.04B | 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 | 15.90% | 15.90% | 17.16% | 7.08% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 15.96% | 15.96% | 17.22% | 7.30% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 15.72% | 15.72% | 16.97% | 7.57% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 16.63% | 16.63% | 17.88% | 8.03% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 15.86% | 15.86% | 17.08% | 7.58% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 15.71% | 15.71% | 16.96% | 7.58% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 14.62% | 14.62% | 15.66% | 7.36% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 14.48% | 14.48% | 15.38% | 7.30% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 15.80% | 15.80% | 16.48% | 8.17% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 15.88% | 15.88% | 16.50% | 8.55% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 16.01% | 16.01% | 16.60% | 8.33% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 19.09% | 19.09% | 19.80% | 10.00% | 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 the Lake (this bank) | Risk-based | 15.90% | 15.90% | 17.16% | 7.08% | |
| Farmers and Merchants Trust Company of Chambersburg | $2.34B | Risk-based | 12.47% | 12.47% | 13.73% | 8.83% |
| Hanover Community Bank | $2.33B | Risk-based | 13.59% | 13.59% | 14.84% | 9.76% |
| Crews Bank & Trust | $2.33B | CBLR | NA | NA | NA | 10.69% |
| Pioneer Bank, N.A. | $2.34B | Risk-based | 13.22% | 13.22% | 14.48% | 9.97% |
| Luana Savings Bank | $2.34B | CBLR | NA | NA | NA | 9.70% |
| The Bank of Commerce | $2.34B | Risk-based | 19.09% | 19.09% | 20.35% | 15.69% |
| Texas First Bank | $2.35B | CBLR | NA | NA | NA | 9.96% |
| Bank Iowa | $2.35B | Risk-based | 10.87% | 10.87% | 12.10% | 8.94% |
| Security First Bank | $2.32B | Risk-based | 11.03% | 11.03% | 12.25% | 8.30% |
| Cashmere Valley Bank | $2.32B | CBLR | NA | NA | NA | 12.50% |
| Peer 25th percentile | 11.39% | 11.39% | 12.62% | 9.13% | ||
| Peer median | 12.85% | 12.85% | 14.10% | 9.86% | ||
| Peer 75th percentile | 13.50% | 13.50% | 14.75% | 10.51% | ||
| This bank's percentile | 83 | 83 | 83 | 0 |
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/758851/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.