The First National Bank of Brownstown: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 20.10% (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: 20.10% (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 26.84% +20.34 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 | $6.7M | 6,650 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $24.8M | 24,774 | RCOAA223 |
| Recomputed ratio | 26.84% | numerator / denominator | |
| Filed ratio | 26.84% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +20.34 pp | $5.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 26.84% +18.84 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 | $6.7M | 6,650 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $24.8M | 24,774 | RCOAA223 |
| Recomputed ratio | 26.84% | numerator / denominator | |
| Filed ratio | 26.84% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +18.84 pp | $4.7M | capital that could be lost first |
Total risk-based capital ratio 28.10% +18.10 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 | $7.0M | 6,962 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $24.8M | 24,774 | RCOAA223 |
| Recomputed ratio | 28.10% | numerator / denominator | |
| Filed ratio | 28.10% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +18.10 pp | $4.5M | capital that could be lost first |
Tier 1 leverage ratio 11.25% +6.25 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 | $6.7M | 6,650 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $59.1M | 59,106 | RCOAA224 |
| Recomputed ratio | 11.25% | numerator / denominator | |
| Filed ratio | 11.25% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.25 pp | $3.7M | 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 | 364 | 364 | 364 | 364 | 364 | 364 | RCOAP742 |
| Retained earnings | 6,286 | 6,101 | 5,915 | 5,892 | 5,732 | 5,589 | RCOAKW00 |
| Accumulated other comprehensive income | (526) | (665) | (390) | (550) | (939) | (907) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 6,124 | 5,800 | 5,889 | 5,706 | 5,157 | 5,046 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 526 | 665 | 390 | 550 | 939 | 907 | P859 - P840 |
| Common equity Tier 1 capital | 6,650 | 6,465 | 6,279 | 6,256 | 6,096 | 5,953 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 6,650 | 6,465 | 6,279 | 6,256 | 6,096 | 5,953 | RCOA8274 |
| Tier 2 capital | 312 | 308 | 316 | 310 | 303 | 307 | RCOA5311 |
| Allowance includable in Tier 2 capital | 312 | 308 | 316 | 310 | 303 | 307 | RCOA5310 |
| Total capital | 6,962 | 6,773 | 6,595 | 6,566 | 6,399 | 6,260 | RCOA3792 |
| Total risk-weighted assets | 24,774 | 24,493 | 25,074 | 24,614 | 24,133 | 24,457 | RCOAA223 |
| Average total assets for the leverage ratio | 59,106 | 58,382 | 57,538 | 58,330 | 59,555 | 57,135 | 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 | $7.2M | $226K | 3.15% | 0.91% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $28.9M | $5.4M | 18.62% | 21.56% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $6.2M | $3.1M | 50.00% | 12.43% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $148K | $148K | 100.00% | 0.59% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $14.9M | $14.6M | 98.27% | 58.74% | RC-R Part II, item 4.d, 5.d |
| All other assets | $1.3M | $1.1M | 86.93% | 4.56% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $302K | $302K | 100.00% | 1.21% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $300 | 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 | $24.9M | ties to item 31 ($24.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $24.9M | RCONB704 |
| Less: excess allowance for credit losses | $147K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $24.8M | 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 | 26.84% | 26.84% | 28.10% | 11.25% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 26.40% | 26.40% | 27.65% | 11.07% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 25.04% | 25.04% | 26.30% | 10.91% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 25.42% | 25.42% | 26.68% | 10.73% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 25.26% | 25.26% | 26.52% | 10.24% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 24.34% | 24.34% | 25.60% | 10.42% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 22.91% | 22.91% | 24.17% | 10.33% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 22.90% | 22.90% | 24.16% | 10.56% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 22.39% | 22.39% | 23.65% | 10.39% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 22.38% | 22.38% | 23.64% | 10.44% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 22.91% | 22.91% | 24.17% | 10.53% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 22.81% | 22.81% | 24.06% | 10.70% | 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 Brownstown (this bank) | Risk-based | 26.84% | 26.84% | 28.10% | 11.25% | |
| Crowell State Bank | $57.5M | CBLR | NA | NA | NA | 10.99% |
| The First National Bank in Cooper | $57.3M | CBLR | NA | NA | NA | 13.12% |
| Sunrise Bank Dakota | $57.5M | CBLR | NA | NA | NA | 12.98% |
| Fortuna Bank | $57.3M | CBLR | NA | NA | NA | 34.14% |
| Farmers State Bank, Allen, Oklahoma | $57.2M | CBLR | NA | NA | NA | 13.52% |
| The Farmers State Bank of Blue Mound | $57.6M | CBLR | NA | NA | NA | 11.61% |
| The City State Bank | $57.7M | CBLR | NA | NA | NA | 8.92% |
| HSBC Trust Company (Delaware), N.A. | $57.2M | CBLR | NA | NA | NA | 97.77% |
| Peer 25th percentile | NA | NA | NA | 11.45% | ||
| Peer median | NA | NA | NA | 13.05% | ||
| Peer 75th percentile | NA | NA | NA | 18.67% | ||
| This bank's percentile | NA | NA | NA | 25 |
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/207041/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.