First National Bank Ames, Iowa: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.21% (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: 8.21% (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 14.97% +8.47 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 | $110.2M | 110,158 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $736.1M | 736,073 | RCOAA223 |
| Recomputed ratio | 14.97% | numerator / denominator | |
| Filed ratio | 14.97% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.47 pp | $62.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.97% +6.97 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 | $110.2M | 110,158 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $736.1M | 736,073 | RCOAA223 |
| Recomputed ratio | 14.97% | numerator / denominator | |
| Filed ratio | 14.97% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.97 pp | $51.3M | capital that could be lost first |
Total risk-based capital ratio 16.21% +6.21 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 | $119.4M | 119,352 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $736.1M | 736,073 | RCOAA223 |
| Recomputed ratio | 16.21% | numerator / denominator | |
| Filed ratio | 16.21% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.21 pp | $45.7M | capital that could be lost first |
Tier 1 leverage ratio 9.86% +4.86 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 | $110.2M | 110,158 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.12B | 1,116,719 | RCOAA224 |
| Recomputed ratio | 9.86% | numerator / denominator | |
| Filed ratio | 9.86% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.86 pp | $54.3M | 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 | 15,850 | 15,850 | 15,850 | 15,850 | 15,850 | 15,850 | RCOAP742 |
| Retained earnings | 98,517 | 97,429 | 96,695 | 94,308 | 93,720 | 92,124 | RCOAKW00 |
| Accumulated other comprehensive income | (9,425) | (10,152) | (8,003) | (9,664) | (12,048) | (14,845) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 104,942 | 103,127 | 104,542 | 100,494 | 97,522 | 93,129 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,216 | 5,908 | 3,725 | 5,350 | 7,698 | 10,455 | P859 - P840 |
| Common equity Tier 1 capital | 110,158 | 109,035 | 108,267 | 105,844 | 105,220 | 103,584 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 110,158 | 109,035 | 108,267 | 105,844 | 105,220 | 103,584 | RCOA8274 |
| Tier 2 capital | 9,194 | 9,295 | 9,470 | 9,499 | 8,732 | 9,655 | RCOA5311 |
| Allowance includable in Tier 2 capital | 9,194 | 9,295 | 9,470 | 9,499 | 8,732 | 9,655 | RCOA5310 |
| Total capital | 119,352 | 118,330 | 117,737 | 115,343 | 113,952 | 113,239 | RCOA3792 |
| Total risk-weighted assets | 736,073 | 747,546 | 758,950 | 759,820 | 757,485 | 771,955 | RCOAA223 |
| Average total assets for the leverage ratio | 1,116,719 | 1,106,417 | 1,090,560 | 1,054,268 | 1,089,442 | 1,106,758 | 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 | $62.6M | $2.2M | 3.52% | 0.30% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $372.5M | $95.2M | 25.55% | 12.93% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $4.6M | $920K | 20.00% | 0.12% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $189.5M | $100.3M | 52.92% | 13.63% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $5.3M | $7.9M | 150.00% | 1.08% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $8.9M | $13.3M | 150.00% | 1.81% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $457.9M | $457.9M | 100.00% | 62.21% | RC-R Part II, item 4.d, 5.d |
| All other assets | $30.9M | $29.3M | 94.83% | 3.99% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $44.4M | $28.0M | 63.11% | 3.81% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $296K | $152K | 51.28% | 0.02% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $744K | NA | 0.10% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $735.3M | ties to item 31 ($735.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $736.1M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $736.1M | 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 | 14.97% | 14.97% | 16.21% | 9.86% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 14.59% | 14.59% | 15.83% | 9.85% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 14.27% | 14.27% | 15.51% | 9.93% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 13.93% | 13.93% | 15.18% | 10.04% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 13.89% | 13.89% | 15.04% | 9.66% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 13.42% | 13.42% | 14.67% | 9.36% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 13.41% | 13.41% | 14.57% | 9.30% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 13.06% | 13.06% | 14.22% | 9.28% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 12.98% | 12.98% | 14.19% | 9.04% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 12.88% | 12.88% | 14.07% | 8.91% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.70% | 12.70% | 13.86% | 8.76% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 12.90% | 12.90% | 14.05% | 8.91% | 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 Ames, Iowa (this bank) | Risk-based | 14.97% | 14.97% | 16.21% | 9.86% | |
| Liberty Savings Bank, F.S.B. | $1.11B | Risk-based | 17.83% | 17.83% | 19.08% | 9.61% |
| First Federal Bank | $1.11B | CBLR | NA | NA | NA | 10.48% |
| American Bank | $1.11B | Risk-based | 12.07% | 12.07% | 12.99% | 10.60% |
| Bank of Labor | $1.11B | Risk-based | 14.19% | 14.19% | 15.14% | 7.99% |
| Thread Bank | $1.11B | Risk-based | 23.36% | 23.36% | 24.49% | 9.75% |
| Jackson County Bank | $1.11B | Risk-based | 10.97% | 10.97% | 12.17% | 8.46% |
| The Evangeline Bank and Trust Company | $1.11B | CBLR | NA | NA | NA | 14.22% |
| Saint Louis Bank | $1.11B | Risk-based | 10.02% | 10.02% | 11.25% | 8.81% |
| Trailwest Bank | $1.11B | Risk-based | 10.89% | 10.89% | 12.15% | 8.62% |
| Triad Bank | $1.11B | Risk-based | 13.09% | 13.09% | 14.34% | 10.74% |
| Peer 25th percentile | 10.95% | 10.95% | 12.16% | 8.67% | ||
| Peer median | 12.58% | 12.58% | 13.67% | 9.68% | ||
| Peer 75th percentile | 15.10% | 15.10% | 16.12% | 10.57% | ||
| This bank's percentile | 75 | 75 | 75 | 60 |
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/820048/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.