First Community Bank of Moultrie County: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 12.32% (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: 12.32% (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 19.07% +12.57 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 | $11.2M | 11,184 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $58.7M | 58,660 | RCOAA223 |
| Recomputed ratio | 19.07% | numerator / denominator | |
| Filed ratio | 19.07% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +12.57 pp | $7.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 19.07% +11.07 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 | $11.2M | 11,184 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $58.7M | 58,660 | RCOAA223 |
| Recomputed ratio | 19.07% | numerator / denominator | |
| Filed ratio | 19.07% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +11.07 pp | $6.5M | capital that could be lost first |
Total risk-based capital ratio 20.32% +10.32 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 | $11.9M | 11,919 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $58.7M | 58,660 | RCOAA223 |
| Recomputed ratio | 20.32% | numerator / denominator | |
| Filed ratio | 20.32% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +10.32 pp | $6.1M | capital that could be lost first |
Tier 1 leverage ratio 9.13% +4.13 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 | $11.2M | 11,184 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $122.4M | 122,440 | RCOAA224 |
| Recomputed ratio | 9.13% | numerator / denominator | |
| Filed ratio | 9.13% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.13 pp | $5.1M | 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 | 3,952 | 3,952 | 3,952 | 3,952 | 3,952 | 3,952 | RCOAP742 |
| Retained earnings | 7,557 | 7,388 | 7,223 | 7,076 | 6,941 | 6,838 | RCOAKW00 |
| Accumulated other comprehensive income | (2,484) | (2,479) | (2,456) | (2,765) | (3,196) | (3,626) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 9,025 | 8,861 | 8,719 | 8,263 | 7,697 | 7,164 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,159 | 2,150 | 2,123 | 2,429 | 2,849 | 3,282 | P859 - P840 |
| Common equity Tier 1 capital | 11,184 | 11,011 | 10,842 | 10,692 | 10,546 | 10,446 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 11,184 | 11,011 | 10,842 | 10,692 | 10,546 | 10,446 | RCOA8274 |
| Tier 2 capital | 735 | 707 | 740 | 741 | 709 | 678 | RCOA5311 |
| Allowance includable in Tier 2 capital | 735 | 707 | 740 | 741 | 709 | 678 | RCOA5310 |
| Total capital | 11,919 | 11,718 | 11,582 | 11,433 | 11,255 | 11,124 | RCOA3792 |
| Total risk-weighted assets | 58,660 | 56,409 | 59,091 | 59,112 | 56,515 | 54,060 | RCOAA223 |
| Average total assets for the leverage ratio | 122,440 | 122,160 | 120,665 | 120,366 | 115,112 | 118,556 | 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 | $14.8M | $62K | 0.42% | 0.10% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $49.4M | $9.9M | 20.00% | 16.79% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $24.1M | $12.1M | 50.10% | 20.51% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $55K | $82K | 150.00% | 0.14% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $29.2M | $29.2M | 100.00% | 49.64% | RC-R Part II, item 4.d, 5.d |
| All other assets | $4.2M | $3.9M | 92.94% | 6.62% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $2.6M | $2.6M | 100.00% | 4.48% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.0M | NA | 1.70% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $57.8M | does not tie to item 31 ($57.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $58.8M | RCONB704 |
| Less: excess allowance for credit losses | $177K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $58.7M | 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 | 19.07% | 19.07% | 20.32% | 9.13% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 19.52% | 19.52% | 20.77% | 9.01% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 18.35% | 18.35% | 19.60% | 8.99% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 18.09% | 18.09% | 19.34% | 8.88% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 18.66% | 18.66% | 19.92% | 9.16% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 19.32% | 19.32% | 20.58% | 8.81% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 17.75% | 17.75% | 19.00% | 8.80% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 17.90% | 17.90% | 19.16% | 8.73% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 18.32% | 18.32% | 19.58% | 8.79% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 18.93% | 18.93% | 20.19% | 8.78% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 18.31% | 18.31% | 19.57% | 8.58% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 18.93% | 18.93% | 20.19% | 8.65% | 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 Community Bank of Moultrie County (this bank) | Risk-based | 19.07% | 19.07% | 20.32% | 9.13% | |
| Fredonia Valley Bank | $119.8M | CBLR | NA | NA | NA | 11.49% |
| The Hamilton Bank | $119.8M | Risk-based | 17.21% | 17.21% | 17.63% | 9.29% |
| Farmers & Merchants Bank of North Dakota | $119.8M | CBLR | NA | NA | NA | 10.99% |
| Community Savings Bank | $119.6M | CBLR | NA | NA | NA | 14.76% |
| Lone Oak Bank, N.A. | $119.6M | CBLR | NA | NA | NA | 15.26% |
| Peoples Bank Mt Washington | $120.0M | Risk-based | 12.93% | 12.93% | 14.15% | 10.59% |
| Centrebank | $120.0M | CBLR | NA | NA | NA | 17.16% |
| Global Innovations Bank | $120.1M | Risk-based | 11.57% | 11.57% | 12.48% | 8.47% |
| United Bank & Trust Co. | $120.1M | Risk-based | 16.47% | 16.47% | 17.70% | 10.46% |
| The First National Bank of Williamson | $120.3M | CBLR | NA | NA | NA | 20.13% |
| Peer 25th percentile | 12.59% | 12.59% | 13.73% | 10.49% | ||
| Peer median | 14.70% | 14.70% | 15.89% | 11.24% | ||
| Peer 75th percentile | 16.66% | 16.66% | 17.65% | 15.14% | ||
| This bank's percentile | 100 | 100 | 100 | 10 |
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/459644/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.