First National Bank and Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.58% (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: 4.58% (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 12.10% +5.60 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 | $29.0M | 28,967 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $239.3M | 239,315 | RCOAA223 |
| Recomputed ratio | 12.10% | numerator / denominator | |
| Filed ratio | 12.10% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.60 pp | $13.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.10% +4.10 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 | $29.0M | 28,967 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $239.3M | 239,315 | RCOAA223 |
| Recomputed ratio | 12.10% | numerator / denominator | |
| Filed ratio | 12.10% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.10 pp | $9.8M | capital that could be lost first |
Total risk-based capital ratio 12.58% +2.58 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 | $30.1M | 30,112 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $239.3M | 239,315 | RCOAA223 |
| Recomputed ratio | 12.58% | numerator / denominator | |
| Filed ratio | 12.58% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.58 pp | $6.2M | capital that could be lost first |
Tier 1 leverage ratio 7.79% +2.79 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 | $29.0M | 28,967 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $372.0M | 372,033 | RCOAA224 |
| Recomputed ratio | 7.79% | numerator / denominator | |
| Filed ratio | 7.79% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +2.79 pp | $10.4M | 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 | 28,393 | 28,393 | 28,393 | 28,393 | 28,393 | 28,393 | RCOAP742 |
| Retained earnings | 6,121 | 6,207 | 5,169 | 5,339 | 5,448 | 5,866 | RCOAKW00 |
| Accumulated other comprehensive income | (30,554) | (31,578) | (32,651) | (33,065) | (33,707) | (34,369) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 3,960 | 3,022 | 911 | 667 | 134 | (110) | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 25,007 | 25,645 | 26,493 | 27,001 | 27,418 | 27,854 | P859 - P840 |
| Common equity Tier 1 capital | 28,967 | 28,667 | 27,404 | 27,668 | 27,552 | 27,744 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 28,967 | 28,667 | 27,404 | 27,668 | 27,552 | 27,744 | RCOA8274 |
| Tier 2 capital | 1,145 | 1,145 | 1,206 | 1,167 | 919 | 884 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,145 | 1,145 | 1,206 | 1,167 | 919 | 884 | RCOA5310 |
| Total capital | 30,112 | 29,812 | 28,610 | 28,835 | 28,471 | 28,628 | RCOA3792 |
| Total risk-weighted assets | 239,315 | 229,553 | 225,754 | 233,860 | 212,917 | 212,731 | RCOAA223 |
| Average total assets for the leverage ratio | 372,033 | 368,314 | 368,338 | 364,888 | 372,438 | 373,974 | 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 | $8.3M | $943K | 11.39% | 0.39% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $226.1M | $75.3M | 33.30% | 31.46% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $37.0M | $19.0M | 51.29% | 7.93% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.3M | $2.0M | 150.00% | 0.82% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $118.7M | $117.8M | 99.27% | 49.23% | RC-R Part II, item 4.d, 5.d |
| All other assets | $25.3M | $13.8M | 54.70% | 5.77% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $7.6M | $7.3M | 95.93% | 3.03% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $714K | $714K | 100.00% | 0.30% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $2.5M | NA | 1.06% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $236.8M | ties to item 31 ($236.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $239.3M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $239.3M | 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 | 12.10% | 12.10% | 12.58% | 7.79% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.49% | 12.49% | 12.99% | 7.78% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.14% | 12.14% | 12.67% | 7.44% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.83% | 11.83% | 12.33% | 7.58% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.94% | 12.94% | 13.37% | 7.40% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.04% | 13.04% | 13.46% | 7.42% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.98% | 12.98% | 13.36% | 7.39% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.68% | 12.68% | 13.13% | 7.40% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.00% | 13.00% | 13.38% | 7.62% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.72% | 12.72% | 13.12% | 7.60% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.41% | 12.41% | 12.80% | 7.37% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.63% | 12.63% | 12.99% | 7.82% | 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 and Trust Company (this bank) | Risk-based | 12.10% | 12.10% | 12.58% | 7.79% | |
| Universal Bank | $388.0M | CBLR | NA | NA | NA | 17.80% |
| Security State Bank of Oklahoma | $388.2M | Risk-based | 19.59% | 19.59% | 20.79% | 12.41% |
| Owen County State Bank | $388.5M | Risk-based | 12.51% | 12.51% | 13.76% | 8.55% |
| The Peoples Community Bank | $388.8M | CBLR | NA | NA | NA | 12.76% |
| Fox Valley Savings Bank | $387.3M | CBLR | NA | NA | NA | 15.44% |
| The Mint National Bank | $388.9M | CBLR | NA | NA | NA | 18.35% |
| Lincoln Federal Savings Bank of Nebraska | $387.3M | Risk-based | 18.27% | 18.29% | 19.55% | 11.70% |
| Lakeside Bank | $389.2M | CBLR | NA | NA | NA | 14.37% |
| Bankgloucester | $386.9M | Risk-based | 13.48% | 13.48% | 14.73% | 8.70% |
| Central Bank | $386.8M | CBLR | NA | NA | NA | 9.11% |
| Peer 25th percentile | 13.24% | 13.24% | 14.49% | 9.76% | ||
| Peer median | 15.87% | 15.88% | 17.14% | 12.59% | ||
| Peer 75th percentile | 18.60% | 18.62% | 19.86% | 15.18% | ||
| This bank's percentile | 0 | 0 | 0 | 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/32234/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.