First National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 11.96% (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: 11.96% (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 18.69% +12.19 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 | $41.1M | 41,063 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $219.7M | 219,722 | RCOAA223 |
| Recomputed ratio | 18.69% | numerator / denominator | |
| Filed ratio | 18.69% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +12.19 pp | $26.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 18.69% +10.69 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 | $41.1M | 41,063 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $219.7M | 219,722 | RCOAA223 |
| Recomputed ratio | 18.69% | numerator / denominator | |
| Filed ratio | 18.69% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +10.69 pp | $23.5M | capital that could be lost first |
Total risk-based capital ratio 19.96% +9.96 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 | $43.9M | 43,852 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $219.7M | 219,722 | RCOAA223 |
| Recomputed ratio | 19.96% | numerator / denominator | |
| Filed ratio | 19.96% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +9.96 pp | $21.9M | capital that could be lost first |
Tier 1 leverage ratio 10.98% +5.98 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 | $41.1M | 41,063 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $373.9M | 373,923 | RCOAA224 |
| Recomputed ratio | 10.98% | numerator / denominator | |
| Filed ratio | 10.98% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.98 pp | $22.4M | 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 | 786 | 786 | 786 | 786 | 786 | 786 | RCOAP742 |
| Retained earnings | 40,277 | 39,097 | 38,386 | 37,979 | 37,324 | 36,304 | RCOAKW00 |
| Accumulated other comprehensive income | (5,736) | (6,318) | (5,264) | (5,991) | (8,087) | (8,172) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 35,327 | 33,565 | 33,908 | 32,774 | 30,023 | 28,918 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,736 | 6,318 | 5,264 | 5,991 | 8,087 | 8,172 | P859 - P840 |
| Common equity Tier 1 capital | 41,063 | 39,883 | 39,172 | 38,765 | 38,110 | 37,090 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 41,063 | 39,883 | 39,172 | 38,765 | 38,110 | 37,090 | RCOA8274 |
| Tier 2 capital | 2,789 | 2,723 | 2,672 | 2,652 | 2,604 | 2,545 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,789 | 2,723 | 2,672 | 2,652 | 2,604 | 2,545 | RCOA5310 |
| Total capital | 43,852 | 42,606 | 41,844 | 41,417 | 40,714 | 39,635 | RCOA3792 |
| Total risk-weighted assets | 219,722 | 214,478 | 210,489 | 209,378 | 205,414 | 200,613 | RCOAA223 |
| Average total assets for the leverage ratio | 373,923 | 369,708 | 356,761 | 355,047 | 351,182 | 341,170 | 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 | $25.5M | $350K | 1.37% | 0.16% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $102.5M | $17.8M | 17.41% | 7.99% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $4.6M | $929K | 20.00% | 0.42% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $111.3M | $60.0M | 53.90% | 26.87% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $58K | $87K | 150.00% | 0.04% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $120.9M | $120.9M | 100.00% | 54.16% | RC-R Part II, item 4.d, 5.d |
| All other assets | $12.7M | $12.7M | 100.00% | 5.67% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $6.6M | $6.6M | 100.00% | 2.96% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $3.9M | NA | 1.73% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $219.3M | does not tie to item 31 ($220.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $223.2M | RCONB704 |
| Less: excess allowance for credit losses | $3.5M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $219.7M | 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 | 18.69% | 18.69% | 19.96% | 10.98% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 18.60% | 18.60% | 19.86% | 10.79% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 18.61% | 18.61% | 19.88% | 10.98% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 18.51% | 18.51% | 19.78% | 10.92% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 18.55% | 18.55% | 19.82% | 10.85% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 18.49% | 18.49% | 19.76% | 10.87% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 18.29% | 18.29% | 19.56% | 11.13% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 18.26% | 18.26% | 19.53% | 11.19% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 18.52% | 18.52% | 19.79% | 11.04% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 18.39% | 18.39% | 19.66% | 10.84% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 17.78% | 17.78% | 19.05% | 10.96% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 18.72% | 18.72% | 19.99% | 10.74% | 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 National Bank (this bank) | Risk-based | 18.69% | 18.69% | 19.96% | 10.98% | |
| Flatwater Bank | $367.7M | CBLR | NA | NA | NA | 9.38% |
| First National Bank of Griffin | $368.3M | Risk-based | 17.70% | 17.70% | 18.72% | 11.41% |
| The Bank of Romney | $368.8M | CBLR | NA | NA | NA | 15.97% |
| West Pointe Bank | $368.8M | CBLR | NA | NA | NA | 19.41% |
| American Bank | $366.6M | CBLR | NA | NA | NA | 10.08% |
| First Shore Federal Savings and Loan Association | $366.5M | Risk-based | 27.67% | 27.67% | 28.92% | 17.39% |
| First Bank Elk River | $369.2M | CBLR | NA | NA | NA | 10.68% |
| Flatirons Bank | $370.3M | Risk-based | 12.87% | 12.87% | 14.12% | 8.88% |
| West View Savings Bank | $365.1M | CBLR | NA | NA | NA | 9.36% |
| Peer 25th percentile | 15.29% | 15.29% | 16.42% | 9.38% | ||
| Peer median | 17.70% | 17.70% | 18.72% | 10.68% | ||
| Peer 75th percentile | 22.68% | 22.68% | 23.82% | 15.97% | ||
| This bank's percentile | 67 | 67 | 67 | 56 |
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/966731/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.