First Community Bank of Tennessee: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.37% (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: 7.37% (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 14.78% +8.28 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 | $94.0M | 93,951 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $635.5M | 635,549 | RCOAA223 |
| Recomputed ratio | 14.78% | numerator / denominator | |
| Filed ratio | 14.78% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.28 pp | $52.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.78% +6.78 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 | $94.0M | 93,951 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $635.5M | 635,549 | RCOAA223 |
| Recomputed ratio | 14.78% | numerator / denominator | |
| Filed ratio | 14.78% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.78 pp | $43.1M | capital that could be lost first |
Total risk-based capital ratio 15.37% +5.37 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 | $97.7M | 97,690 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $635.5M | 635,549 | RCOAA223 |
| Recomputed ratio | 15.37% | numerator / denominator | |
| Filed ratio | 15.37% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.37 pp | $34.1M | capital that could be lost first |
Tier 1 leverage ratio 10.32% +5.32 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 | $94.0M | 93,951 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $910.0M | 910,044 | RCOAA224 |
| Recomputed ratio | 10.32% | numerator / denominator | |
| Filed ratio | 10.32% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.32 pp | $48.4M | 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 | 2,921 | 2,921 | 2,921 | 2,921 | 2,921 | 2,921 | RCOAP742 |
| Retained earnings | 92,597 | 93,730 | 92,914 | 91,380 | 93,025 | 90,580 | RCOAKW00 |
| Accumulated other comprehensive income | (6,705) | (7,144) | (6,426) | (7,318) | (9,312) | (8,849) | RCOAB530 |
| Common equity Tier 1 minority interest | 473 | 442 | 437 | 433 | 433 | 431 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 89,286 | 89,949 | 89,846 | 87,416 | 87,067 | 85,083 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,665 | 4,996 | 4,170 | 4,954 | 6,839 | 6,268 | P859 - P840 |
| Common equity Tier 1 capital | 93,951 | 94,945 | 94,016 | 92,370 | 93,906 | 91,351 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 93,951 | 94,945 | 94,016 | 92,370 | 93,906 | 91,351 | RCOA8274 |
| Tier 2 capital | 3,739 | 3,603 | 4,199 | 3,564 | 3,514 | 3,547 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,739 | 3,603 | 4,199 | 3,564 | 3,514 | 3,547 | RCOA5310 |
| Total capital | 97,690 | 98,548 | 98,215 | 95,934 | 97,420 | 94,898 | RCOA3792 |
| Total risk-weighted assets | 635,549 | 608,814 | 596,063 | 584,521 | 591,273 | 554,781 | RCOAA223 |
| Average total assets for the leverage ratio | 910,044 | 815,635 | 814,342 | 826,234 | 781,957 | 737,478 | 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 | $55.4M | $5.9M | 10.58% | 0.92% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $91.2M | $20.9M | 22.96% | 3.30% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $25.9M | $5.2M | 20.00% | 0.81% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $423.6M | $212.0M | 50.06% | 33.36% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $4.3M | $6.5M | 150.00% | 1.02% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $279.5M | $279.5M | 100.00% | 43.98% | RC-R Part II, item 4.d, 5.d |
| All other assets | $72.0M | $63.3M | 87.82% | 9.95% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $37.6M | $37.1M | 98.52% | 5.83% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $3.0M | $3.0M | 100.00% | 0.48% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $2.2M | NA | 0.34% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $633.4M | ties to item 31 ($633.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $635.5M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $635.5M | 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 | 14.78% | 14.78% | 15.37% | 10.32% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.60% | 15.60% | 16.19% | 11.64% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.77% | 15.77% | 16.48% | 11.54% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 15.80% | 15.80% | 16.41% | 11.18% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 15.88% | 15.88% | 16.48% | 12.01% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 16.47% | 16.47% | 17.11% | 12.39% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 16.64% | 16.64% | 17.28% | 11.26% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.17% | 15.17% | 15.86% | 11.27% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.92% | 14.92% | 15.68% | 11.39% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 15.22% | 15.22% | 16.03% | 11.48% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.98% | 14.98% | 15.77% | 11.39% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.49% | 15.49% | 16.24% | 11.11% | 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 Tennessee (this bank) | Risk-based | 14.78% | 14.78% | 15.37% | 10.32% | |
| The Farmers Bank | $942.8M | Risk-based | 20.50% | 20.50% | 21.66% | 15.09% |
| New Peoples Bank, Inc. | $942.5M | Risk-based | 15.48% | 15.48% | 16.73% | 11.17% |
| Atlantic Community Bankers Bank | $942.0M | Risk-based | 20.38% | 20.38% | 21.70% | 15.76% |
| The First National Bank of Granbury | $946.3M | CBLR | NA | NA | NA | 12.13% |
| Mid-Missouri Bank | $946.7M | Risk-based | 14.89% | 14.89% | 16.12% | 10.80% |
| Winchester Co-Operative Bank | $946.9M | CBLR | NA | NA | NA | 11.80% |
| Western Bank | $947.2M | CBLR | NA | NA | NA | 9.77% |
| FNB Oxford Bank | $939.7M | CBLR | NA | NA | NA | 11.87% |
| Bank of Botetourt | $939.4M | CBLR | NA | NA | NA | 11.00% |
| American Bank of Freedom | $948.3M | Risk-based | 13.55% | 13.55% | 14.80% | 10.01% |
| Peer 25th percentile | 14.89% | 14.89% | 16.12% | 10.85% | ||
| Peer median | 15.48% | 15.48% | 16.73% | 11.48% | ||
| Peer 75th percentile | 20.38% | 20.38% | 21.66% | 12.07% | ||
| This bank's percentile | 20 | 20 | 20 | 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/1188772/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.