First National Bank, Cortez: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.25% (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: 8.25% (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 15.00% +8.50 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 | $15.7M | 15,730 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $104.8M | 104,837 | RCOAA223 |
| Recomputed ratio | 15.00% | numerator / denominator | |
| Filed ratio | 15.00% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.50 pp | $8.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.00% +7.00 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 | $15.7M | 15,730 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $104.8M | 104,837 | RCOAA223 |
| Recomputed ratio | 15.00% | numerator / denominator | |
| Filed ratio | 15.00% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.00 pp | $7.3M | capital that could be lost first |
Total risk-based capital ratio 16.25% +6.25 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 | $17.0M | 17,041 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $104.8M | 104,837 | RCOAA223 |
| Recomputed ratio | 16.25% | numerator / denominator | |
| Filed ratio | 16.25% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.25 pp | $6.6M | capital that could be lost first |
Tier 1 leverage ratio 9.98% +4.98 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 | $15.7M | 15,730 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $157.6M | 157,627 | RCOAA224 |
| Recomputed ratio | 9.98% | numerator / denominator | |
| Filed ratio | 9.98% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.98 pp | $7.8M | 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 | 2,000 | 2,000 | 2,000 | 2,000 | 2,000 | 2,000 | RCOAP742 |
| Retained earnings | 13,730 | 13,284 | 14,060 | 13,635 | 13,145 | 12,696 | RCOAKW00 |
| Accumulated other comprehensive income | (1,300) | (1,281) | (1,148) | (1,238) | (1,457) | (1,620) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 14,430 | 14,003 | 14,912 | 14,397 | 13,688 | 13,076 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,300 | 1,281 | 1,148 | 1,238 | 1,457 | 1,620 | P859 - P840 |
| Common equity Tier 1 capital | 15,730 | 15,284 | 16,060 | 15,635 | 15,145 | 14,696 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 15,730 | 15,284 | 16,060 | 15,635 | 15,145 | 14,696 | RCOA8274 |
| Tier 2 capital | 1,311 | 1,268 | 1,271 | 1,241 | 1,236 | 1,166 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,311 | 1,268 | 1,271 | 1,241 | 1,236 | 1,166 | RCOA5310 |
| Total capital | 17,041 | 16,552 | 17,331 | 16,876 | 16,381 | 15,862 | RCOA3792 |
| Total risk-weighted assets | 104,837 | 103,192 | 101,673 | 99,257 | 101,114 | 93,265 | RCOAA223 |
| Average total assets for the leverage ratio | 157,627 | 154,505 | 152,205 | 154,519 | 148,693 | 140,947 | 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 | $2.5M | $289K | 11.63% | 0.28% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $37.9M | $6.4M | 16.90% | 6.10% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $8.7M | $1.7M | 20.00% | 1.66% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $33.4M | $16.7M | 50.00% | 15.92% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $68.9M | $68.9M | 100.00% | 65.71% | RC-R Part II, item 4.d, 5.d |
| All other assets | $6.9M | $5.5M | 78.76% | 5.20% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $3.8M | $3.5M | 93.98% | 3.38% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.8M | NA | 1.74% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $103.0M | does not tie to item 31 ($103.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $104.9M | RCONB704 |
| Less: excess allowance for credit losses | $33K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $104.8M | 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 | 15.00% | 15.00% | 16.25% | 9.98% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.81% | 14.81% | 16.04% | 9.89% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.80% | 15.80% | 17.05% | 10.55% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 15.75% | 15.75% | 17.00% | 10.12% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.98% | 14.98% | 16.20% | 10.19% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 15.76% | 15.76% | 17.01% | 10.43% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.54% | 15.54% | 16.79% | 10.64% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.29% | 15.29% | 16.49% | 10.34% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.18% | 15.18% | 16.39% | 10.14% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.39% | 14.39% | 15.57% | 10.24% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 15.45% | 15.45% | 16.70% | 10.78% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.53% | 15.53% | 16.76% | 10.58% | 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, Cortez (this bank) | Risk-based | 15.00% | 15.00% | 16.25% | 9.98% | |
| Hiawatha Bank & Trust Company | $156.9M | CBLR | NA | NA | NA | 10.98% |
| Boone Bank & Trust Co. | $156.9M | Risk-based | 13.53% | 13.53% | 14.53% | 9.72% |
| Philo Exchange Bank | $156.6M | CBLR | NA | NA | NA | 10.18% |
| Freedom Bank | $157.3M | CBLR | NA | NA | NA | 12.25% |
| The Peoples Savings and Loan Company | $157.4M | CBLR | NA | NA | NA | 20.34% |
| Synovus Trust Company, N.A. | $157.4M | Risk-based | 115.13% | 115.13% | 115.13% | 97.11% |
| Oakwood Bank | $156.4M | Risk-based | 10.29% | 10.29% | 11.34% | 8.48% |
| Farmers State Bank | $156.2M | Risk-based | 18.09% | 18.09% | 19.36% | 13.92% |
| Commonwealth Community Bank, Inc. | $157.7M | CBLR | NA | NA | NA | 14.71% |
| Peer 25th percentile | 12.72% | 12.72% | 13.73% | 10.18% | ||
| Peer median | 15.81% | 15.81% | 16.95% | 12.25% | ||
| Peer 75th percentile | 42.35% | 42.35% | 43.30% | 14.71% | ||
| This bank's percentile | 50 | 50 | 50 | 22 |
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/968155/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.