The First National Bank of Ava: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 12.61% (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: 12.61% (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 19.35% +12.85 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 | $10.2M | 10,154 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $52.5M | 52,465 | RCOAA223 |
| Recomputed ratio | 19.35% | numerator / denominator | |
| Filed ratio | 19.35% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +12.85 pp | $6.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 19.35% +11.35 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 | $10.2M | 10,154 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $52.5M | 52,465 | RCOAA223 |
| Recomputed ratio | 19.35% | numerator / denominator | |
| Filed ratio | 19.35% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +11.35 pp | $6.0M | capital that could be lost first |
Total risk-based capital ratio 20.61% +10.61 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 | $10.8M | 10,811 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $52.5M | 52,465 | RCOAA223 |
| Recomputed ratio | 20.61% | numerator / denominator | |
| Filed ratio | 20.61% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +10.61 pp | $5.6M | capital that could be lost first |
Tier 1 leverage ratio 12.76% +7.76 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 | $10.2M | 10,154 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $79.6M | 79,592 | RCOAA224 |
| Recomputed ratio | 12.76% | numerator / denominator | |
| Filed ratio | 12.76% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.76 pp | $6.2M | 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 | 200 | 200 | 200 | 200 | 200 | 200 | RCOAP742 |
| Retained earnings | 9,954 | 9,847 | 9,745 | 9,656 | 9,543 | 9,468 | RCOAKW00 |
| Accumulated other comprehensive income | (1,608) | (1,461) | (1,500) | (1,015) | (2,288) | (2,224) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 8,546 | 8,586 | 8,445 | 8,841 | 7,455 | 7,444 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,608 | 1,461 | 1,500 | 1,015 | 2,288 | 2,224 | P859 - P840 |
| Common equity Tier 1 capital | 10,154 | 10,047 | 9,945 | 9,856 | 9,743 | 9,668 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 10,154 | 10,047 | 9,945 | 9,856 | 9,743 | 9,668 | RCOA8274 |
| Tier 2 capital | 657 | 639 | 638 | 631 | 580 | 585 | RCOA5311 |
| Allowance includable in Tier 2 capital | 657 | 639 | 638 | 631 | 580 | 585 | RCOA5310 |
| Total capital | 10,811 | 10,686 | 10,583 | 10,487 | 10,323 | 10,253 | RCOA3792 |
| Total risk-weighted assets | 52,465 | 51,038 | 50,900 | 50,387 | 46,215 | 46,643 | RCOAA223 |
| Average total assets for the leverage ratio | 79,592 | 80,160 | 78,882 | 79,187 | 79,081 | 79,124 | 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 | $1.3M | $133K | 10.57% | 0.25% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $31.5M | $11.5M | 36.35% | 21.80% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $1.6M | $314K | 20.00% | 0.60% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $15.0M | $7.6M | 50.94% | 14.48% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $17K | $26K | 150.00% | 0.05% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $30.0M | $29.8M | 99.47% | 56.69% | RC-R Part II, item 4.d, 5.d |
| All other assets | $1.9M | $1.8M | 94.45% | 3.48% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.1M | $1.1M | 100.00% | 2.16% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $257K | NA | 0.49% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $52.4M | does not tie to item 31 ($52.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $52.6M | RCONB704 |
| Less: excess allowance for credit losses | $143K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $52.5M | 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 | 19.35% | 19.35% | 20.61% | 12.76% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 19.69% | 19.69% | 20.94% | 12.53% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 19.54% | 19.54% | 20.79% | 12.61% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 19.56% | 19.56% | 20.81% | 12.45% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 21.08% | 21.08% | 22.34% | 12.32% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 20.73% | 20.73% | 21.98% | 12.22% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 20.83% | 20.83% | 22.09% | 12.31% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 20.64% | 20.64% | 21.90% | 12.59% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 21.47% | 21.47% | 22.73% | 13.11% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 21.21% | 21.21% | 22.47% | 12.91% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 20.96% | 20.96% | 22.22% | 13.38% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 20.15% | 20.15% | 21.40% | 13.17% | 20.70% | 20.70% | 21.86% | 12.73% |
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 |
|---|---|---|---|---|---|---|
| The First National Bank of Ava (this bank) | Risk-based | 19.35% | 19.35% | 20.61% | 12.76% | |
| First National Bank of South Padre Island | $78.3M | CBLR | NA | NA | NA | 14.22% |
| Pavillion Bank | $78.4M | Risk-based | 20.69% | 20.69% | 21.94% | 15.54% |
| First State Bank of Olmsted | $78.4M | Risk-based | 19.91% | 19.91% | 20.87% | 12.57% |
| First Tri-County Bank | $78.5M | CBLR | NA | NA | NA | 9.07% |
| Five Rivers Bank | $78.1M | CBLR | NA | NA | NA | 57.11% |
| Bank of Evergreen | $78.1M | CBLR | NA | NA | NA | 14.25% |
| The Galion Building and Loan Bank | $78.5M | CBLR | NA | NA | NA | 11.18% |
| Commonwealth National Bank | $78.5M | Risk-based | 28.27% | 28.27% | 29.52% | 13.73% |
| Sherwood Community Bank | $77.9M | Risk-based | 12.78% | 12.78% | 13.62% | 9.02% |
| Peer 25th percentile | 18.13% | 18.13% | 19.06% | 11.18% | ||
| Peer median | 20.30% | 20.30% | 21.41% | 13.73% | ||
| Peer 75th percentile | 22.59% | 22.59% | 23.84% | 14.25% | ||
| This bank's percentile | 25 | 25 | 25 | 44 |
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/858443/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.