The First National Bank of Cokato: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.59% (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: 6.59% (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 13.34% +6.84 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 | $11.5M | 11,500 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $86.2M | 86,199 | RCOAA223 |
| Recomputed ratio | 13.34% | numerator / denominator | |
| Filed ratio | 13.34% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.84 pp | $5.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.34% +5.34 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 | $11.5M | 11,500 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $86.2M | 86,199 | RCOAA223 |
| Recomputed ratio | 13.34% | numerator / denominator | |
| Filed ratio | 13.34% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.34 pp | $4.6M | capital that could be lost first |
Total risk-based capital ratio 14.59% +4.59 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 | $12.6M | 12,579 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $86.2M | 86,199 | RCOAA223 |
| Recomputed ratio | 14.59% | numerator / denominator | |
| Filed ratio | 14.59% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.59 pp | $4.0M | capital that could be lost first |
Tier 1 leverage ratio 8.54% +3.54 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 | $11.5M | 11,500 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $134.6M | 134,648 | RCOAA224 |
| Recomputed ratio | 8.54% | numerator / denominator | |
| Filed ratio | 8.54% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.54 pp | $4.8M | 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 | 300 | 300 | 300 | 300 | 300 | 300 | RCOAP742 |
| Retained earnings | 11,200 | 10,826 | 10,596 | 10,429 | 10,109 | 9,803 | RCOAKW00 |
| Accumulated other comprehensive income | (1,786) | (1,847) | (1,740) | (2,018) | (2,221) | (2,614) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 9,714 | 9,279 | 9,156 | 8,711 | 8,188 | 7,489 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,786 | 1,847 | 1,740 | 2,018 | 2,221 | 2,614 | P859 - P840 |
| Common equity Tier 1 capital | 11,500 | 11,126 | 10,896 | 10,729 | 10,409 | 10,103 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 11,500 | 11,126 | 10,896 | 10,729 | 10,409 | 10,103 | RCOA8274 |
| Tier 2 capital | 1,079 | 1,063 | 1,089 | 1,079 | 1,035 | 1,060 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,079 | 1,063 | 1,089 | 1,079 | 1,035 | 1,060 | RCOA5310 |
| Total capital | 12,579 | 12,189 | 11,985 | 11,808 | 11,444 | 11,163 | RCOA3792 |
| Total risk-weighted assets | 86,199 | 84,952 | 87,187 | 86,211 | 82,590 | 84,669 | RCOAA223 |
| Average total assets for the leverage ratio | 134,648 | 127,120 | 124,197 | 124,467 | 134,860 | 131,513 | 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 | $11.2M | $208K | 1.85% | 0.24% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $34.6M | $2.5M | 7.13% | 2.86% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $37.0M | $22.3M | 60.15% | 25.76% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $235K | $352K | 150.00% | 0.41% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $57.0M | $56.6M | 99.37% | 65.55% | RC-R Part II, item 4.d, 5.d |
| All other assets | $1.1M | $647K | 57.85% | 0.75% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $3.8M | $3.8M | 100.00% | 4.43% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $600 | 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 | $86.4M | ties to item 31 ($86.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $86.4M | RCONB704 |
| Less: excess allowance for credit losses | $190K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $86.2M | 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 | 13.34% | 13.34% | 14.59% | 8.54% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.10% | 13.10% | 14.35% | 8.75% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.50% | 12.50% | 13.75% | 8.77% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.45% | 12.45% | 13.70% | 8.62% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.60% | 12.60% | 13.86% | 7.72% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.93% | 11.93% | 13.18% | 7.68% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 11.50% | 11.50% | 12.75% | 7.86% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 11.38% | 11.38% | 12.63% | 7.74% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 11.79% | 11.79% | 13.05% | 7.64% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.75% | 11.75% | 13.00% | 7.38% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.43% | 11.43% | 12.68% | 7.53% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.95% | 11.95% | 13.20% | 7.08% | 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 |
|---|---|---|---|---|---|---|
| The First National Bank of Cokato (this bank) | Risk-based | 13.34% | 13.34% | 14.59% | 8.54% | |
| Corydon State Bank | $138.0M | CBLR | NA | NA | NA | 25.75% |
| Pickens Savings and Loan Association, Federal Association | $138.3M | Risk-based | 21.38% | 21.38% | 22.63% | 10.86% |
| Community Bank | $138.3M | Risk-based | 15.86% | 15.86% | 16.67% | 10.99% |
| Security State Bank of Warroad | $138.3M | CBLR | NA | NA | NA | 16.41% |
| First National Bank in Pinckneyville | $138.4M | Risk-based | 22.01% | 22.01% | 22.92% | 11.78% |
| Bank of Gleason | $138.5M | Risk-based | 33.72% | 33.72% | 34.66% | 20.86% |
| First Commerce Bank | $138.5M | CBLR | NA | NA | NA | 11.79% |
| First Central Bank | $137.8M | Risk-based | 13.77% | 13.77% | 15.00% | 11.59% |
| Citizens State Bank | $137.7M | CBLR | NA | NA | NA | 17.93% |
| Security First National Bank of Hugo | $137.7M | CBLR | NA | NA | NA | 10.38% |
| Peer 25th percentile | 15.86% | 15.86% | 16.67% | 11.14% | ||
| Peer median | 21.38% | 21.38% | 22.63% | 11.79% | ||
| Peer 75th percentile | 22.01% | 22.01% | 22.92% | 17.55% | ||
| This bank's percentile | 0 | 0 | 0 | 0 |
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/280558/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.