First Community Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.89% (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: 10.89% (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 17.63% +11.13 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 | $83.0M | 83,009 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $470.9M | 470,890 | RCOAA223 |
| Recomputed ratio | 17.63% | numerator / denominator | |
| Filed ratio | 17.63% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.13 pp | $52.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.63% +9.63 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 | $83.0M | 83,009 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $470.9M | 470,890 | RCOAA223 |
| Recomputed ratio | 17.63% | numerator / denominator | |
| Filed ratio | 17.63% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.63 pp | $45.3M | capital that could be lost first |
Total risk-based capital ratio 18.89% +8.89 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 | $88.9M | 88,931 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $470.9M | 470,890 | RCOAA223 |
| Recomputed ratio | 18.89% | numerator / denominator | |
| Filed ratio | 18.89% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.89 pp | $41.8M | capital that could be lost first |
Tier 1 leverage ratio 12.44% +7.44 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 | $83.0M | 83,009 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $667.5M | 667,523 | RCOAA224 |
| Recomputed ratio | 12.44% | numerator / denominator | |
| Filed ratio | 12.44% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.44 pp | $49.6M | 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 | 14,050 | 14,050 | 14,050 | 14,050 | 14,050 | 14,050 | RCOAP742 |
| Retained earnings | 68,959 | 67,100 | 66,670 | 65,548 | 64,343 | 62,298 | RCOAKW00 |
| Accumulated other comprehensive income | (7,324) | (8,803) | (7,316) | (8,661) | (11,080) | (10,936) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 75,685 | 72,347 | 73,404 | 70,937 | 67,313 | 65,412 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 7,324 | 8,803 | 7,316 | 8,661 | 11,080 | 10,936 | P859 - P840 |
| Common equity Tier 1 capital | 83,009 | 81,150 | 80,720 | 79,598 | 78,393 | 76,348 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 83,009 | 81,150 | 80,720 | 79,598 | 78,393 | 76,348 | RCOA8274 |
| Tier 2 capital | 5,922 | 5,959 | 5,892 | 5,968 | 6,012 | 6,043 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,922 | 5,959 | 5,892 | 5,968 | 6,012 | 6,043 | RCOA5310 |
| Total capital | 88,931 | 87,109 | 86,612 | 85,566 | 84,405 | 82,391 | RCOA3792 |
| Total risk-weighted assets | 470,890 | 474,001 | 468,982 | 475,200 | 478,842 | 481,499 | RCOAA223 |
| Average total assets for the leverage ratio | 667,523 | 668,312 | 681,923 | 686,042 | 680,051 | 683,762 | 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 | $28.2M | $197K | 0.70% | 0.04% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $165.0M | $39.9M | 24.20% | 8.43% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $127.4M | $65.2M | 51.17% | 13.76% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $9.9M | $14.9M | 150.00% | 3.14% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $2.0M | $3.0M | 150.00% | 0.64% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $316.7M | $296.9M | 93.75% | 62.66% | RC-R Part II, item 4.d, 5.d |
| All other assets | $29.0M | $27.0M | 92.97% | 5.69% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $28.9M | $26.7M | 92.57% | 5.64% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $17K | 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 | $473.8M | does not tie to item 31 ($473.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $473.8M | RCONB704 |
| Less: excess allowance for credit losses | $2.9M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $470.9M | 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 | 17.63% | 17.63% | 18.89% | 12.44% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 17.12% | 17.12% | 18.38% | 12.14% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 17.21% | 17.21% | 18.47% | 11.84% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 16.75% | 16.75% | 18.01% | 11.60% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 16.37% | 16.37% | 17.63% | 11.53% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 15.86% | 15.86% | 17.11% | 11.17% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.67% | 15.67% | 16.92% | 11.11% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.98% | 15.98% | 17.23% | 10.91% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.13% | 15.13% | 16.39% | 10.59% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.38% | 14.38% | 15.64% | 10.33% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.07% | 14.07% | 15.33% | 10.16% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.87% | 13.87% | 15.12% | 10.17% | 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 Community Bank (this bank) | Risk-based | 17.63% | 17.63% | 18.89% | 12.44% | |
| Four Corners Community Bank | $662.3M | CBLR | NA | NA | NA | 9.62% |
| Washington County Bank | $662.3M | Risk-based | 16.52% | 16.52% | 17.65% | 12.79% |
| Abbybank | $662.2M | Risk-based | 12.76% | 12.76% | 13.78% | 9.43% |
| Carroll Bank and Trust | $662.1M | Risk-based | 11.88% | 11.88% | 12.78% | 8.25% |
| CCB Community Bank | $661.9M | CBLR | NA | NA | NA | 10.53% |
| The Bank of Bennington | $661.9M | Risk-based | 18.77% | 18.77% | 20.02% | 11.43% |
| The Hometown Bank of Alabama | $660.7M | Risk-based | 18.97% | 18.97% | 20.07% | 11.08% |
| First State Bank | $665.4M | Risk-based | 15.08% | 15.08% | 16.26% | 11.42% |
| United Community Bank | $665.5M | CBLR | NA | NA | NA | 14.47% |
| Bruning Bank | $659.9M | CBLR | NA | NA | NA | 10.01% |
| Peer 25th percentile | 13.34% | 13.34% | 14.40% | 9.72% | ||
| Peer median | 15.80% | 15.80% | 16.95% | 10.80% | ||
| Peer 75th percentile | 18.21% | 18.21% | 19.43% | 11.43% | ||
| This bank's percentile | 67 | 67 | 67 | 80 |
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/339456/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.