First National Bank Minnesota: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.43% (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: 6.43% (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 13.18% +6.68 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 | $42.7M | 42,661 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $323.6M | 323,606 | RCOAA223 |
| Recomputed ratio | 13.18% | numerator / denominator | |
| Filed ratio | 13.18% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.68 pp | $21.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.18% +5.18 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 | $42.7M | 42,661 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $323.6M | 323,606 | RCOAA223 |
| Recomputed ratio | 13.18% | numerator / denominator | |
| Filed ratio | 13.18% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.18 pp | $16.8M | capital that could be lost first |
Total risk-based capital ratio 14.43% +4.43 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 | $46.7M | 46,708 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $323.6M | 323,606 | RCOAA223 |
| Recomputed ratio | 14.43% | numerator / denominator | |
| Filed ratio | 14.43% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.43 pp | $14.3M | capital that could be lost first |
Tier 1 leverage ratio 9.81% +4.81 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 | $42.7M | 42,661 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $434.8M | 434,783 | RCOAA224 |
| Recomputed ratio | 9.81% | numerator / denominator | |
| Filed ratio | 9.81% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.81 pp | $20.9M | 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 | 29,476 | 29,476 | 29,476 | 29,476 | 29,476 | 29,476 | RCOAP742 |
| Retained earnings | 17,705 | 18,292 | 16,754 | 15,754 | 14,200 | 13,767 | RCOAKW00 |
| Accumulated other comprehensive income | (3,864) | (4,225) | (3,652) | (4,285) | (5,135) | (6,167) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 43,317 | 43,543 | 42,578 | 40,945 | 38,541 | 37,076 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (656) | (295) | (868) | (235) | 615 | 1,589 | P859 - P840 |
| Common equity Tier 1 capital | 42,661 | 43,248 | 41,710 | 40,710 | 39,156 | 38,665 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 42,661 | 43,248 | 41,710 | 40,710 | 39,156 | 38,665 | RCOA8274 |
| Tier 2 capital | 4,047 | 4,158 | 4,211 | 4,075 | 4,092 | 4,164 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,047 | 4,158 | 4,211 | 4,075 | 4,092 | 4,164 | RCOA5310 |
| Total capital | 46,708 | 47,406 | 45,921 | 44,785 | 43,248 | 42,829 | RCOA3792 |
| Total risk-weighted assets | 323,606 | 332,430 | 336,521 | 325,488 | 326,753 | 332,123 | RCOAA223 |
| Average total assets for the leverage ratio | 434,783 | 439,078 | 445,160 | 437,128 | 438,640 | 440,014 | 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 | $8.1M | $749K | 9.26% | 0.23% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $76.8M | $9.6M | 12.45% | 2.96% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $6.8M | $1.4M | 20.00% | 0.42% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $111.3M | $64.1M | 57.54% | 19.79% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $7.8M | $11.7M | 150.00% | 3.61% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $3.6M | $5.4M | 150.00% | 1.67% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $206.0M | $199.4M | 96.81% | 61.59% | RC-R Part II, item 4.d, 5.d |
| All other assets | $20.9M | $18.7M | 89.52% | 5.79% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $12.8M | $12.8M | 100.00% | 3.96% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | -$200 | NA | 0.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $323.8M | ties to item 31 ($323.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $323.8M | RCONB704 |
| Less: excess allowance for credit losses | $189K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $323.6M | 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 | 13.18% | 13.18% | 14.43% | 9.81% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.01% | 13.01% | 14.26% | 9.85% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.39% | 12.39% | 13.65% | 9.37% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.51% | 12.51% | 13.76% | 9.31% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.98% | 11.98% | 13.24% | 8.93% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.64% | 11.64% | 12.90% | 8.79% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 11.38% | 11.38% | 12.63% | 8.66% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 10.96% | 10.96% | 12.21% | 8.23% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 11.04% | 11.04% | 12.29% | 8.35% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.35% | 11.35% | 12.60% | 8.60% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.01% | 11.01% | 12.26% | 8.48% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 10.94% | 10.94% | 12.19% | 8.27% | 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 Minnesota (this bank) | Risk-based | 13.18% | 13.18% | 14.43% | 9.81% | |
| The Bank of Clarendon | $438.3M | CBLR | NA | NA | NA | 11.66% |
| The Bank of Clovis | $438.4M | Risk-based | 21.67% | 21.67% | 22.93% | 10.84% |
| Texas Champion Bank | $436.6M | CBLR | NA | NA | NA | 10.48% |
| Frontier Bank | $436.4M | Risk-based | 18.00% | 18.00% | 19.26% | 10.78% |
| Morgantown Bank & Trust Company, Incorporated | $439.7M | Risk-based | 11.44% | 11.44% | 12.28% | 8.17% |
| Eureka Savings Bank | $435.8M | Risk-based | 38.19% | 38.19% | 39.44% | 21.56% |
| The St. Henry Bank | $435.6M | CBLR | NA | NA | NA | 13.61% |
| Oostburg State Bank | $440.2M | Risk-based | 13.17% | 13.17% | 14.38% | 11.64% |
| Spring Bank | $440.7M | CBLR | NA | NA | NA | 11.57% |
| Jones Bank | $441.2M | CBLR | NA | NA | NA | 11.18% |
| Peer 25th percentile | 13.17% | 13.17% | 14.38% | 10.80% | ||
| Peer median | 18.00% | 18.00% | 19.26% | 11.38% | ||
| Peer 75th percentile | 21.67% | 21.67% | 22.93% | 11.66% | ||
| This bank's percentile | 40 | 40 | 40 | 10 |
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/197759/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.