The First National Bank of Coleraine: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 11.61% (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: 11.61% (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 18.70% +12.20 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 | $8.2M | 8,247 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $44.1M | 44,090 | RCOAA223 |
| Recomputed ratio | 18.70% | numerator / denominator | |
| Filed ratio | 18.70% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +12.20 pp | $5.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 18.70% +10.70 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 | $8.2M | 8,247 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $44.1M | 44,090 | RCOAA223 |
| Recomputed ratio | 18.70% | numerator / denominator | |
| Filed ratio | 18.70% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +10.70 pp | $4.7M | capital that could be lost first |
Total risk-based capital ratio 19.61% +9.61 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 | $8.6M | 8,644 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $44.1M | 44,090 | RCOAA223 |
| Recomputed ratio | 19.61% | numerator / denominator | |
| Filed ratio | 19.61% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +9.61 pp | $4.2M | capital that could be lost first |
Tier 1 leverage ratio 7.63% +2.63 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 | $8.2M | 8,247 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $108.1M | 108,084 | RCOAA224 |
| Recomputed ratio | 7.63% | numerator / denominator | |
| Filed ratio | 7.63% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +2.63 pp | $2.8M | 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 | 700 | 700 | 700 | 700 | 700 | 700 | RCOAP742 |
| Retained earnings | 7,547 | 7,522 | 7,383 | 7,367 | 7,273 | 7,276 | RCOAKW00 |
| Accumulated other comprehensive income | (1,646) | (1,799) | (1,619) | (1,871) | (2,201) | (2,600) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 6,601 | 6,423 | 6,464 | 6,196 | 5,772 | 5,376 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,646 | 1,799 | 1,619 | 1,871 | 2,201 | 2,600 | P859 - P840 |
| Common equity Tier 1 capital | 8,247 | 8,222 | 8,083 | 8,067 | 7,973 | 7,976 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 8,247 | 8,222 | 8,083 | 8,067 | 7,973 | 7,976 | RCOA8274 |
| Tier 2 capital | 397 | 403 | 403 | 403 | 403 | 402 | RCOA5311 |
| Allowance includable in Tier 2 capital | 397 | 403 | 403 | 403 | 403 | 402 | RCOA5310 |
| Total capital | 8,644 | 8,625 | 8,486 | 8,470 | 8,376 | 8,378 | RCOA3792 |
| Total risk-weighted assets | 44,090 | 45,332 | 45,501 | 45,924 | 46,168 | 45,202 | RCOAA223 |
| Average total assets for the leverage ratio | 108,084 | 107,992 | 108,807 | 105,546 | 102,289 | 101,424 | 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 | $170K | 0.94% | 0.38% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $49.8M | $8.6M | 17.31% | 19.55% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $56K | $56K | 100.00% | 0.13% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $41.9M | $30.1M | 71.84% | 68.21% | RC-R Part II, item 4.a, 5.a |
| All other assets | $5.1M | $4.7M | 93.28% | 10.69% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $457K | $457K | 100.00% | 1.04% | 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 | $44.1M | ties to item 31 ($44.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $44.1M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $44.1M | 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 | 18.70% | 18.70% | 19.61% | 7.63% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 18.14% | 18.14% | 19.03% | 7.61% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 17.76% | 17.76% | 18.65% | 7.43% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 17.57% | 17.57% | 18.44% | 7.64% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 17.27% | 17.27% | 18.14% | 7.79% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 17.65% | 17.65% | 18.53% | 7.86% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 17.18% | 17.18% | 18.05% | 7.71% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 17.42% | 17.42% | 18.31% | 7.67% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 17.29% | 17.29% | 18.16% | 7.93% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 17.04% | 17.04% | 17.91% | 7.82% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 17.16% | 17.16% | 18.04% | 7.92% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 16.84% | 16.84% | 17.69% | 7.93% | 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 Coleraine (this bank) | Risk-based | 18.70% | 18.70% | 19.61% | 7.63% | |
| TPNB Bank | $112.0M | Risk-based | 18.36% | 18.36% | 19.27% | 15.15% |
| Central Savings, F.S.B. | $111.9M | Risk-based | 33.86% | 33.86% | 35.11% | 25.49% |
| First State Bank of Beecher City | $112.2M | Risk-based | 23.29% | 23.29% | 24.54% | 15.98% |
| Integrity Bank for Business | $111.7M | Risk-based | 38.32% | 38.32% | 38.78% | 24.06% |
| Anna State Bank | $111.6M | CBLR | NA | NA | NA | 12.54% |
| The State Bank of Wynnewood | $111.4M | CBLR | NA | NA | NA | 15.63% |
| Local Bank | $111.3M | CBLR | NA | NA | NA | 14.29% |
| Midland Federal Savings and Loan Association | $111.2M | Risk-based | 24.04% | 24.04% | 25.14% | 8.50% |
| Security State Bank of Wanamingo, Incorporated | $112.7M | CBLR | NA | NA | NA | 11.37% |
| Carver State Bank | $111.2M | CBLR | NA | NA | NA | 14.99% |
| Peer 25th percentile | 23.29% | 23.29% | 24.54% | 12.98% | ||
| Peer median | 24.04% | 24.04% | 25.14% | 15.07% | ||
| Peer 75th percentile | 33.86% | 33.86% | 35.11% | 15.89% | ||
| This bank's percentile | 20 | 20 | 20 | 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/311658/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.