First National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.18% (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: 6.18% (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 13.05% +6.55 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 | $293.2M | 293,199 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.25B | 2,245,953 | RCOAA223 |
| Recomputed ratio | 13.05% | numerator / denominator | |
| Filed ratio | 13.05% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.55 pp | $147.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.05% +5.05 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 | $293.2M | 293,199 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.25B | 2,245,953 | RCOAA223 |
| Recomputed ratio | 13.05% | numerator / denominator | |
| Filed ratio | 13.05% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.05 pp | $113.5M | capital that could be lost first |
Total risk-based capital ratio 14.18% +4.18 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 | $318.4M | 318,450 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.25B | 2,245,953 | RCOAA223 |
| Recomputed ratio | 14.18% | numerator / denominator | |
| Filed ratio | 14.18% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.18 pp | $93.9M | capital that could be lost first |
Tier 1 leverage ratio 9.20% +4.20 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 | $293.2M | 293,199 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $3.19B | 3,187,805 | RCOAA224 |
| Recomputed ratio | 9.20% | numerator / denominator | |
| Filed ratio | 9.20% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.20 pp | $133.8M | 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 | 34,550 | 34,550 | 34,550 | 34,550 | 34,550 | 34,550 | RCOAP742 |
| Retained earnings | 261,854 | 256,136 | 250,823 | 244,437 | 239,108 | 234,798 | RCOAKW00 |
| Accumulated other comprehensive income | (32,236) | (32,584) | (31,139) | (33,258) | (36,925) | (38,378) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 264,168 | 258,102 | 254,234 | 245,729 | 236,733 | 230,970 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 29,031 | 29,373 | 27,921 | 30,033 | 33,695 | 35,140 | P859 - P840 |
| Common equity Tier 1 capital | 293,199 | 287,475 | 282,155 | 275,762 | 270,428 | 266,110 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 293,199 | 287,475 | 282,155 | 275,762 | 270,428 | 266,110 | RCOA8274 |
| Tier 2 capital | 25,251 | 25,890 | 26,076 | 26,132 | 25,873 | 26,020 | RCOA5311 |
| Allowance includable in Tier 2 capital | 25,251 | 25,890 | 26,076 | 26,132 | 25,873 | 26,020 | RCOA5310 |
| Total capital | 318,450 | 313,365 | 308,231 | 301,894 | 296,301 | 292,130 | RCOA3792 |
| Total risk-weighted assets | 2,245,953 | 2,238,855 | 2,208,772 | 2,236,030 | 2,235,181 | 2,234,711 | RCOAA223 |
| Average total assets for the leverage ratio | 3,187,805 | 3,165,695 | 3,197,316 | 3,197,886 | 3,193,824 | 3,168,479 | 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 | $32.5M | $3.3M | 10.15% | 0.15% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $669.2M | $137.1M | 20.48% | 6.10% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $58.3M | $0 | 0.00% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $961.4M | $505.8M | 52.61% | 22.52% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $667K | $1.0M | 150.00% | 0.04% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $9.0M | $13.5M | 150.00% | 0.60% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.45B | $1.41B | 97.12% | 62.82% | RC-R Part II, item 4.d, 5.d |
| Trading assets | $4.0M | $4.0M | 100.00% | 0.18% | RC-R Part II, item 7 |
| All other assets | $104.6M | $99.8M | 95.33% | 4.44% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $50.2M | $34.5M | 68.71% | 1.53% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $1.0M | $1.0M | 100.00% | 0.05% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $35.0M | NA | 1.56% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $2.21B | does not tie to item 31 ($2.25B) |
|---|---|---|
| Risk-weighted assets before deductions | $2.25B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $2.25B | 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 | 13.05% | 13.05% | 14.18% | 9.20% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 12.84% | 12.84% | 14.00% | 9.08% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 12.77% | 12.77% | 13.95% | 8.82% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 12.33% | 12.33% | 13.50% | 8.62% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 12.10% | 12.10% | 13.26% | 8.47% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 11.91% | 11.91% | 13.07% | 8.40% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 11.98% | 11.98% | 13.16% | 8.32% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 11.91% | 11.91% | 13.06% | 8.39% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 11.98% | 11.98% | 13.19% | 8.42% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 12.27% | 12.27% | 13.49% | 8.52% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.37% | 12.37% | 13.62% | 8.43% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 12.47% | 12.47% | 13.72% | 8.48% | 12.78% | 12.79% | 13.93% | 10.03% |
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 National Bank (this bank) | Risk-based | 13.05% | 13.05% | 14.18% | 9.20% | |
| 1st Security Bank of Washington | $3.18B | Risk-based | 12.84% | 12.84% | 14.01% | 11.44% |
| Unity Bank | $3.18B | Risk-based | 14.27% | 14.27% | 15.52% | 12.88% |
| Bank of Greene | $3.18B | Risk-based | 15.85% | 15.85% | 17.10% | 9.88% |
| Exchange Bank | $3.19B | Risk-based | 18.98% | 18.98% | 20.23% | 12.64% |
| First Citizens Community Bank | $3.19B | CBLR | NA | NA | NA | 9.64% |
| North American Savings Bank, FSB | $3.20B | Risk-based | 17.49% | 17.49% | 18.74% | 14.21% |
| Monet Bank | $3.16B | Risk-based | 135.52% | 135.52% | 136.07% | 31.69% |
| Farmers Bank & Trust Company | $3.16B | CBLR | NA | NA | NA | 9.87% |
| U.S. Bank Trust Company, N.A. | $3.21B | Risk-based | 409.95% | 409.95% | 409.95% | 98.64% |
| Centreville Bank | $3.15B | CBLR | NA | NA | NA | 13.35% |
| Peer 25th percentile | 15.06% | 15.06% | 16.31% | 10.27% | ||
| Peer median | 17.49% | 17.49% | 18.74% | 12.76% | ||
| Peer 75th percentile | 77.25% | 77.25% | 78.15% | 14.00% | ||
| This bank's percentile | 14 | 14 | 14 | 0 |
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/439404/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.