First National Bank of Bosque County: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 12.06% (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: 12.06% (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 18.80% +12.30 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 | $23.7M | 23,668 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $125.9M | 125,871 | RCOAA223 |
| Recomputed ratio | 18.80% | numerator / denominator | |
| Filed ratio | 18.80% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +12.30 pp | $15.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 18.80% +10.80 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 | $23.7M | 23,668 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $125.9M | 125,871 | RCOAA223 |
| Recomputed ratio | 18.80% | numerator / denominator | |
| Filed ratio | 18.80% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +10.80 pp | $13.6M | capital that could be lost first |
Total risk-based capital ratio 20.06% +10.06 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 | $25.2M | 25,245 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $125.9M | 125,871 | RCOAA223 |
| Recomputed ratio | 20.06% | numerator / denominator | |
| Filed ratio | 20.06% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +10.06 pp | $12.7M | capital that could be lost first |
Tier 1 leverage ratio 12.79% +7.79 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 | $23.7M | 23,668 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $185.0M | 185,028 | RCOAA224 |
| Recomputed ratio | 12.79% | numerator / denominator | |
| Filed ratio | 12.79% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.79 pp | $14.4M | 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 | 400 | 400 | 400 | 400 | 400 | 400 | RCOAP742 |
| Retained earnings | 23,268 | 22,927 | 21,975 | 21,601 | 20,997 | 20,435 | RCOAKW00 |
| Accumulated other comprehensive income | (139) | (190) | (79) | (202) | (385) | (473) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 23,529 | 23,137 | 22,296 | 21,799 | 21,012 | 20,362 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 139 | 190 | 79 | 202 | 385 | 473 | P859 - P840 |
| Common equity Tier 1 capital | 23,668 | 23,327 | 22,375 | 22,001 | 21,397 | 20,835 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 23,668 | 23,327 | 22,375 | 22,001 | 21,397 | 20,835 | RCOA8274 |
| Tier 2 capital | 1,577 | 1,548 | 1,616 | 1,628 | 1,609 | 1,570 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,577 | 1,548 | 1,616 | 1,628 | 1,609 | 1,570 | RCOA5310 |
| Total capital | 25,245 | 24,875 | 23,991 | 23,629 | 23,006 | 22,405 | RCOA3792 |
| Total risk-weighted assets | 125,871 | 123,477 | 129,026 | 130,051 | 128,458 | 125,358 | RCOAA223 |
| Average total assets for the leverage ratio | 185,028 | 189,220 | 191,116 | 177,029 | 173,997 | 169,649 | 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 | $18.0M | $2.8M | 15.32% | 2.18% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $22.0M | $6.2M | 28.31% | 4.94% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $62.9M | $33.8M | 53.84% | 26.81% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $399K | $598K | 150.00% | 0.47% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $73.5M | $73.5M | 100.00% | 58.24% | RC-R Part II, item 4.d, 5.d |
| All other assets | $7.5M | $7.4M | 98.78% | 5.85% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.9M | $1.9M | 100.00% | 1.50% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | 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 | $126.2M | ties to item 31 ($126.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $126.2M | RCONB704 |
| Less: excess allowance for credit losses | $345K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $125.9M | 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 | 18.80% | 18.80% | 20.06% | 12.79% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 18.89% | 18.89% | 20.15% | 12.33% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 17.34% | 17.34% | 18.59% | 11.71% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 16.92% | 16.92% | 18.17% | 12.43% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 16.66% | 16.66% | 17.91% | 12.30% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 16.62% | 16.62% | 17.87% | 12.28% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 16.44% | 16.44% | 17.70% | 11.86% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 17.07% | 17.07% | 18.32% | 12.00% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.63% | 15.63% | 16.88% | 11.32% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 15.51% | 15.51% | 16.76% | 11.05% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 16.45% | 16.45% | 17.71% | 10.46% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.69% | 15.69% | 16.94% | 10.29% | 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 of Bosque County (this bank) | Risk-based | 18.80% | 18.80% | 20.06% | 12.79% | |
| Foundation One Bank | $182.2M | CBLR | NA | NA | NA | 9.83% |
| F&M Bank and Trust Company | $182.4M | Risk-based | 15.38% | 15.38% | 16.47% | 10.20% |
| 42 North Private Bank | $182.2M | Risk-based | 12.12% | 12.12% | 13.37% | 7.72% |
| St. Ansgar State Bank | $182.0M | CBLR | NA | NA | NA | 9.74% |
| Union Savings Bank | $182.0M | Risk-based | 15.59% | 15.59% | 16.42% | 9.52% |
| First Federal Bank, a FSB | $182.6M | Risk-based | 12.44% | 12.44% | 13.66% | 7.82% |
| Danville State Savings Bank | $182.6M | CBLR | NA | NA | NA | 12.38% |
| Solomon State Bank | $182.6M | CBLR | NA | NA | NA | 19.05% |
| First National Bank of Nokomis | $181.9M | Risk-based | 18.34% | 18.34% | 19.54% | 10.89% |
| The Putnam County National Bank of Carmel | $182.7M | CBLR | NA | NA | NA | 26.77% |
| Peer 25th percentile | 12.44% | 12.44% | 13.66% | 9.58% | ||
| Peer median | 15.38% | 15.38% | 16.42% | 10.02% | ||
| Peer 75th percentile | 15.59% | 15.59% | 16.47% | 12.01% | ||
| This bank's percentile | 100 | 100 | 100 | 80 |
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/198961/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.