First National Bank North: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 11.39% (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: 11.39% (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 18.13% +11.63 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 | $102.3M | 102,289 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $564.1M | 564,141 | RCOAA223 |
| Recomputed ratio | 18.13% | numerator / denominator | |
| Filed ratio | 18.13% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.63 pp | $65.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 18.13% +10.13 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 | $102.3M | 102,289 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $564.1M | 564,141 | RCOAA223 |
| Recomputed ratio | 18.13% | numerator / denominator | |
| Filed ratio | 18.13% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +10.13 pp | $57.2M | capital that could be lost first |
Total risk-based capital ratio 19.39% +9.39 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 | $109.4M | 109,377 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $564.1M | 564,141 | RCOAA223 |
| Recomputed ratio | 19.39% | numerator / denominator | |
| Filed ratio | 19.39% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +9.39 pp | $53.0M | capital that could be lost first |
Tier 1 leverage ratio 12.14% +7.14 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 | $102.3M | 102,289 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $842.8M | 842,817 | RCOAA224 |
| Recomputed ratio | 12.14% | numerator / denominator | |
| Filed ratio | 12.14% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.14 pp | $60.1M | 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 | 8,600 | 8,600 | 8,600 | 8,600 | 8,600 | 8,600 | RCOAP742 |
| Retained earnings | 96,075 | 94,126 | 88,945 | 91,551 | 88,118 | 86,182 | RCOAKW00 |
| Accumulated other comprehensive income | (1,504) | (1,730) | (1,495) | (2,005) | (2,542) | (3,316) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 103,171 | 100,996 | 96,050 | 98,146 | 94,176 | 91,466 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (882) | (660) | (899) | (394) | 140 | 910 | P859 - P840 |
| Common equity Tier 1 capital | 102,289 | 100,336 | 95,151 | 97,752 | 94,316 | 92,376 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 102,289 | 100,336 | 95,151 | 97,752 | 94,316 | 92,376 | RCOA8274 |
| Tier 2 capital | 7,088 | 6,819 | 6,685 | 6,628 | 6,424 | 6,314 | RCOA5311 |
| Allowance includable in Tier 2 capital | 7,088 | 6,819 | 6,685 | 6,628 | 6,424 | 6,314 | RCOA5310 |
| Total capital | 109,377 | 107,155 | 101,836 | 104,380 | 100,740 | 98,690 | RCOA3792 |
| Total risk-weighted assets | 564,141 | 542,470 | 531,808 | 527,443 | 510,826 | 502,064 | RCOAA223 |
| Average total assets for the leverage ratio | 842,817 | 837,764 | 837,744 | 823,715 | 783,810 | 776,406 | 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 | $151.4M | $498K | 0.33% | 0.09% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $59.6M | $7.3M | 12.16% | 1.28% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $365.7M | $230.8M | 63.12% | 40.71% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $5.1M | $7.7M | 150.00% | 1.35% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $1.5M | $2.2M | 150.00% | 0.39% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $273.6M | $273.6M | 100.00% | 48.25% | RC-R Part II, item 4.d, 5.d |
| All other assets | $16.5M | $15.6M | 94.62% | 2.76% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $34.4M | $29.4M | 85.52% | 5.18% | 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 | $567.1M | ties to item 31 ($567.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $567.1M | RCONB704 |
| Less: excess allowance for credit losses | $2.9M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $564.1M | 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 | 18.13% | 18.13% | 19.39% | 12.14% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 18.50% | 18.50% | 19.75% | 11.98% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 17.89% | 17.89% | 19.15% | 11.36% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 18.53% | 18.53% | 19.79% | 11.87% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 18.46% | 18.46% | 19.72% | 12.03% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 18.40% | 18.40% | 19.66% | 11.90% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 17.79% | 17.79% | 19.05% | 11.11% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 18.17% | 18.17% | 19.43% | 11.46% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 17.44% | 17.44% | 18.69% | 11.47% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 17.25% | 17.25% | 18.51% | 11.06% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 16.11% | 16.11% | 17.36% | 10.21% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 16.55% | 16.55% | 17.81% | 10.33% | 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 North (this bank) | Risk-based | 18.13% | 18.13% | 19.39% | 12.14% | |
| Legacy Bank | $865.0M | Risk-based | 11.30% | 11.30% | 12.49% | 10.55% |
| Bank of San Francisco | $863.6M | Risk-based | 14.36% | 14.36% | 15.61% | 10.92% |
| Western Commerce Bank | $863.5M | Risk-based | 21.03% | 21.03% | 22.28% | 8.82% |
| Blue Ridge Bank and Trust Co. | $866.6M | Risk-based | 11.62% | 11.62% | 12.87% | 10.03% |
| Farmers & Merchants Bank | $862.0M | CBLR | NA | NA | NA | 9.74% |
| Fieldpoint Private Bank & Trust | $867.1M | Risk-based | 10.09% | 10.09% | 11.18% | 6.62% |
| Resource Bank, N.A. | $868.6M | Risk-based | 13.46% | 13.46% | 14.55% | 8.52% |
| Liberty Bank for Savings | $868.6M | Risk-based | 60.82% | 60.82% | 61.63% | 24.01% |
| Bayvanguard Bank | $868.7M | Risk-based | 22.40% | 22.40% | 23.34% | 17.13% |
| Peer 25th percentile | 11.54% | 11.54% | 12.78% | 8.82% | ||
| Peer median | 13.91% | 13.91% | 15.08% | 10.03% | ||
| Peer 75th percentile | 21.37% | 21.37% | 22.54% | 10.92% | ||
| This bank's percentile | 62 | 62 | 62 | 78 |
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/805755/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.