First Commercial Bank (U.S.A): Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 22.44% (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: 22.44% (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 29.19% +22.69 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 | $195.7M | 195,693 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $670.5M | 670,476 | RCOAA223 |
| Recomputed ratio | 29.19% | numerator / denominator | |
| Filed ratio | 29.19% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +22.69 pp | $152.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 29.19% +21.19 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 | $195.7M | 195,693 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $670.5M | 670,476 | RCOAA223 |
| Recomputed ratio | 29.19% | numerator / denominator | |
| Filed ratio | 29.19% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +21.19 pp | $142.1M | capital that could be lost first |
Total risk-based capital ratio 30.44% +20.44 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 | $204.1M | 204,108 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $670.5M | 670,476 | RCOAA223 |
| Recomputed ratio | 30.44% | numerator / denominator | |
| Filed ratio | 30.44% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +20.44 pp | $137.1M | capital that could be lost first |
Tier 1 leverage ratio 23.27% +18.27 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 | $195.7M | 195,693 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $841.0M | 841,022 | RCOAA224 |
| Recomputed ratio | 23.27% | numerator / denominator | |
| Filed ratio | 23.27% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +18.27 pp | $153.6M | 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 | 70,000 | 70,000 | 70,000 | 70,000 | 70,000 | 70,000 | RCOAP742 |
| Retained earnings | 125,693 | 123,631 | 121,000 | 119,223 | 116,986 | 114,771 | RCOAKW00 |
| Accumulated other comprehensive income | 74 | (27) | 53 | 47 | (7) | 41 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 195,767 | 193,604 | 191,053 | 189,270 | 186,979 | 184,812 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (74) | 27 | (53) | (47) | 7 | (41) | P859 - P840 |
| Common equity Tier 1 capital | 195,693 | 193,631 | 191,000 | 189,223 | 186,986 | 184,771 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 195,693 | 193,631 | 191,000 | 189,223 | 186,986 | 184,771 | RCOA8274 |
| Tier 2 capital | 8,415 | 8,254 | 8,084 | 7,884 | 7,582 | 7,461 | RCOA5311 |
| Allowance includable in Tier 2 capital | 8,415 | 8,254 | 8,084 | 7,884 | 7,582 | 7,461 | RCOA5310 |
| Total capital | 204,108 | 201,885 | 199,084 | 197,107 | 194,568 | 192,232 | RCOA3792 |
| Total risk-weighted assets | 670,476 | 657,429 | 643,692 | 627,967 | 603,804 | 594,096 | RCOAA223 |
| Average total assets for the leverage ratio | 841,022 | 867,472 | 826,147 | 828,145 | 813,966 | 818,840 | 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 | $60.8M | $384K | 0.63% | 0.06% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $45.6M | $32.7M | 71.72% | 4.86% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $232.2M | $116.1M | 50.00% | 17.25% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $23.2M | $34.7M | 150.00% | 5.16% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $7.7M | $11.5M | 150.00% | 1.71% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $469.1M | $425.7M | 90.76% | 63.23% | RC-R Part II, item 4.d, 5.d |
| All other assets | $22.0M | $17.9M | 81.49% | 2.66% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $34.1M | $34.1M | 100.00% | 5.07% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $100 | 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 | $673.2M | ties to item 31 ($673.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $673.2M | RCONB704 |
| Less: excess allowance for credit losses | $2.7M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $670.5M | 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 | 29.19% | 29.19% | 30.44% | 23.27% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 29.45% | 29.45% | 30.71% | 22.32% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 29.67% | 29.67% | 30.93% | 23.12% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 30.13% | 30.13% | 31.39% | 22.85% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 30.97% | 30.97% | 32.22% | 22.97% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 31.10% | 31.10% | 32.36% | 22.57% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 30.42% | 30.42% | 31.68% | 22.07% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 29.41% | 29.41% | 30.67% | 22.38% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 29.32% | 29.32% | 30.58% | 21.80% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 28.25% | 28.25% | 29.51% | 21.58% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 28.02% | 28.02% | 29.28% | 21.85% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 27.16% | 27.16% | 28.42% | 21.65% | 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 (U.S.A) (this bank) | Risk-based | 29.19% | 29.19% | 30.44% | 23.27% | |
| Pendleton Community Bank, Inc. | $849.7M | Risk-based | 10.58% | 10.58% | 11.48% | 8.67% |
| Freedom Bank of Southern Missouri | $850.1M | Risk-based | 10.65% | 10.65% | 11.54% | 8.72% |
| Texas National Bank of Jacksonville | $852.4M | Risk-based | 15.31% | 15.31% | 16.57% | 10.08% |
| Community Bank of Louisiana | $852.9M | CBLR | NA | NA | NA | 10.13% |
| Community National Bank | $853.1M | Risk-based | 15.29% | 15.29% | 16.24% | 9.66% |
| Bankiowa | $846.2M | CBLR | NA | NA | NA | 12.46% |
| Focus Bank | $854.1M | CBLR | NA | NA | NA | 12.61% |
| PSB Bank | $854.5M | Risk-based | 9.37% | 9.37% | 10.39% | 8.12% |
| Skowhegan Savings Bank | $855.0M | Risk-based | 22.46% | 22.46% | 23.56% | 15.81% |
| The Fountain Trust Company | $844.6M | Risk-based | 15.50% | 15.50% | 16.75% | 9.99% |
| Peer 25th percentile | 10.61% | 10.61% | 11.51% | 8.96% | ||
| Peer median | 15.29% | 15.29% | 16.24% | 10.04% | ||
| Peer 75th percentile | 15.40% | 15.40% | 16.66% | 11.88% | ||
| This bank's percentile | 100 | 100 | 100 | 100 |
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/2332910/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.