First Commercial Bank, N.A.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 12.30% (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: 12.30% (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 19.05% +12.55 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 | $57.1M | 57,135 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $299.9M | 299,928 | RCOAA223 |
| Recomputed ratio | 19.05% | numerator / denominator | |
| Filed ratio | 19.05% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +12.55 pp | $37.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 19.05% +11.05 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 | $57.1M | 57,135 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $299.9M | 299,928 | RCOAA223 |
| Recomputed ratio | 19.05% | numerator / denominator | |
| Filed ratio | 19.05% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +11.05 pp | $33.1M | capital that could be lost first |
Total risk-based capital ratio 20.30% +10.30 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 | $60.9M | 60,896 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $299.9M | 299,928 | RCOAA223 |
| Recomputed ratio | 20.30% | numerator / denominator | |
| Filed ratio | 20.30% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +10.30 pp | $30.9M | capital that could be lost first |
Tier 1 leverage ratio 10.25% +5.25 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 | $57.1M | 57,135 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $557.3M | 557,290 | RCOAA224 |
| Recomputed ratio | 10.25% | numerator / denominator | |
| Filed ratio | 10.25% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.25 pp | $29.3M | 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 | 27,518 | 27,518 | 27,518 | 27,518 | 27,518 | 27,517 | RCOAP742 |
| Retained earnings | 32,576 | 31,489 | 30,417 | 29,369 | 28,425 | 27,694 | RCOAKW00 |
| Accumulated other comprehensive income | (2,609) | (2,466) | (2,059) | (2,544) | (3,065) | (3,642) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 57,485 | 56,541 | 55,876 | 54,343 | 52,878 | 51,569 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (350) | (416) | (772) | (332) | 222 | 860 | P859 - P840 |
| Common equity Tier 1 capital | 57,135 | 56,125 | 55,104 | 54,011 | 53,100 | 52,429 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 57,135 | 56,125 | 55,104 | 54,011 | 53,100 | 52,429 | RCOA8274 |
| Tier 2 capital | 3,761 | 3,879 | 3,838 | 3,887 | 3,846 | 3,873 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,761 | 3,879 | 3,838 | 3,887 | 3,846 | 3,873 | RCOA5310 |
| Total capital | 60,896 | 60,004 | 58,942 | 57,898 | 56,946 | 56,302 | RCOA3792 |
| Total risk-weighted assets | 299,928 | 309,442 | 306,203 | 310,072 | 306,718 | 308,888 | RCOAA223 |
| Average total assets for the leverage ratio | 557,290 | 553,212 | 546,336 | 541,188 | 536,031 | 518,516 | 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 | $158.3M | $5.0M | 3.16% | 1.66% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $82.9M | $14.7M | 17.78% | 4.90% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $88.3M | $47.7M | 53.98% | 15.84% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $334K | $501K | 150.00% | 0.17% | RC-R Part II, item 4.b, 5.b |
| Loans: all other | $214.4M | $194.7M | 90.78% | 64.69% | RC-R Part II, item 4.d, 5.d |
| All other assets | $27.9M | $26.4M | 94.37% | 8.77% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $11.4M | $11.4M | 100.00% | 3.77% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $589K | NA | 0.20% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $300.3M | ties to item 31 ($300.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $300.9M | RCONB704 |
| Less: excess allowance for credit losses | $957K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $299.9M | 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 | 19.05% | 19.05% | 20.30% | 10.25% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 18.14% | 18.14% | 19.39% | 10.15% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 18.00% | 18.00% | 19.25% | 10.09% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 17.42% | 17.42% | 18.67% | 9.98% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 17.31% | 17.31% | 18.57% | 9.91% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 16.97% | 16.97% | 18.23% | 10.11% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 16.45% | 16.45% | 17.71% | 9.93% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.52% | 15.52% | 16.78% | 9.88% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.10% | 15.10% | 16.35% | 9.95% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.65% | 14.65% | 15.90% | 9.94% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.68% | 14.68% | 15.93% | 9.68% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.33% | 14.33% | 15.58% | 9.12% | 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 Commercial Bank, N.A. (this bank) | Risk-based | 19.05% | 19.05% | 20.30% | 10.25% | |
| Farmers and Merchants Bank | $565.8M | CBLR | NA | NA | NA | 14.19% |
| Redwood Capital Bank | $566.0M | Risk-based | 14.41% | 14.41% | 15.66% | 10.96% |
| Jefferson Security Bank | $566.1M | Risk-based | 12.97% | 12.97% | 14.22% | 8.39% |
| Century Bank | $566.2M | CBLR | NA | NA | NA | 10.12% |
| South Ottumwa Savings Bank | $565.4M | Risk-based | 18.33% | 18.33% | 19.24% | 13.00% |
| Citizens Bank & Trust Company | $566.4M | CBLR | NA | NA | NA | 11.78% |
| Farmers Bank of Northern Missouri | $566.5M | CBLR | NA | NA | NA | 12.71% |
| Capitol Bank | $565.3M | Risk-based | 15.76% | 15.76% | 17.01% | 12.42% |
| Peoples Bank of Kentucky, Inc. | $564.9M | Risk-based | 16.27% | 16.27% | 17.54% | 11.13% |
| International Bank of Commerce | $567.8M | Risk-based | 32.79% | 32.79% | 33.83% | 13.60% |
| Peer 25th percentile | 14.75% | 14.75% | 16.00% | 11.00% | ||
| Peer median | 16.01% | 16.01% | 17.28% | 12.10% | ||
| Peer 75th percentile | 17.82% | 17.82% | 18.81% | 12.93% | ||
| This bank's percentile | 83 | 83 | 83 | 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/400365/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.