First National Bank of Elmer: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.80% (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: 6.80% (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 13.55% +7.05 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 | $40.7M | 40,743 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $300.8M | 300,785 | RCOAA223 |
| Recomputed ratio | 13.55% | numerator / denominator | |
| Filed ratio | 13.55% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.05 pp | $21.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.55% +5.55 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 | $40.7M | 40,743 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $300.8M | 300,785 | RCOAA223 |
| Recomputed ratio | 13.55% | numerator / denominator | |
| Filed ratio | 13.55% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.55 pp | $16.7M | capital that could be lost first |
Total risk-based capital ratio 14.80% +4.80 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 | $44.5M | 44,510 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $300.8M | 300,785 | RCOAA223 |
| Recomputed ratio | 14.80% | numerator / denominator | |
| Filed ratio | 14.80% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.80 pp | $14.4M | capital that could be lost first |
Tier 1 leverage ratio 10.00% +5.00 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 | $40.7M | 40,743 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $407.5M | 407,505 | RCOAA224 |
| Recomputed ratio | 10.00% | numerator / denominator | |
| Filed ratio | 10.00% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.00 pp | $20.4M | 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 | 790 | 790 | 790 | 790 | 790 | 790 | RCOAP742 |
| Retained earnings | 39,969 | 39,353 | 38,912 | 38,404 | 37,613 | 37,099 | RCOAKW00 |
| Accumulated other comprehensive income | (668) | (732) | (713) | (829) | (1,099) | (1,247) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 40,091 | 39,411 | 38,989 | 38,365 | 37,304 | 36,642 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 652 | 715 | 695 | 810 | 1,079 | 1,226 | P859 - P840 |
| Common equity Tier 1 capital | 40,743 | 40,126 | 39,684 | 39,175 | 38,383 | 37,868 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 40,743 | 40,126 | 39,684 | 39,175 | 38,383 | 37,868 | RCOA8274 |
| Tier 2 capital | 3,767 | 3,790 | 3,658 | 3,623 | 3,619 | 3,659 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,767 | 3,790 | 3,658 | 3,623 | 3,619 | 3,659 | RCOA5310 |
| Total capital | 44,510 | 43,916 | 43,342 | 42,798 | 42,002 | 41,527 | RCOA3792 |
| Total risk-weighted assets | 300,785 | 302,711 | 292,063 | 289,232 | 289,010 | 292,244 | RCOAA223 |
| Average total assets for the leverage ratio | 407,505 | 400,477 | 413,204 | 407,763 | 405,734 | 382,472 | 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 | $39.3M | $1.3M | 3.22% | 0.42% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $21.9M | $3.1M | 14.10% | 1.03% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $123.2M | $66.1M | 53.64% | 21.93% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $1.8M | $2.7M | 150.00% | 0.89% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $2.9M | $4.3M | 150.00% | 1.44% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $207.2M | $207.2M | 100.00% | 68.75% | RC-R Part II, item 4.d, 5.d |
| All other assets | $16.8M | $16.2M | 96.35% | 5.37% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $538K | $538K | 100.00% | 0.18% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $700 | 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 | $301.3M | ties to item 31 ($301.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $301.3M | RCONB704 |
| Less: excess allowance for credit losses | $555K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $300.8M | 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 | 13.55% | 13.55% | 14.80% | 10.00% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.26% | 13.26% | 14.51% | 10.02% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.59% | 13.59% | 14.84% | 9.60% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.54% | 13.54% | 14.80% | 9.61% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.28% | 13.28% | 14.53% | 9.46% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.96% | 12.96% | 14.21% | 9.90% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.89% | 12.89% | 14.14% | 9.57% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.39% | 13.39% | 14.65% | 9.49% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.25% | 13.25% | 14.51% | 9.36% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.18% | 13.18% | 14.43% | 9.83% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.25% | 13.25% | 14.51% | 9.60% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.27% | 13.27% | 14.53% | 9.58% | 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 Elmer (this bank) | Risk-based | 13.55% | 13.55% | 14.80% | 10.00% | |
| Southern Bank | $407.9M | CBLR | NA | NA | NA | 8.18% |
| Winter Hill Bank, FSB | $407.9M | Risk-based | 16.87% | 16.87% | 17.63% | 10.04% |
| Highlands Bank, Inc. | $407.1M | CBLR | NA | NA | NA | 11.00% |
| Bank of the Bluegrass and Trust Co. | $407.0M | CBLR | NA | NA | NA | 10.80% |
| Pike National Bank | $408.8M | CBLR | NA | NA | NA | 11.73% |
| First Trust Bank of Illinois | $406.3M | Risk-based | 15.16% | 15.16% | 15.80% | 10.26% |
| Commercial Banking Company | $409.5M | Risk-based | 14.43% | 14.43% | 15.68% | 10.32% |
| Founders Bank | $406.0M | CBLR | NA | NA | NA | 14.18% |
| Waterfall Bank | $409.9M | Risk-based | 13.45% | 13.45% | 14.27% | 12.64% |
| First State Bank Southwest | $409.9M | Risk-based | 16.28% | 16.28% | 17.53% | 9.69% |
| Peer 25th percentile | 14.43% | 14.43% | 15.68% | 10.10% | ||
| Peer median | 15.16% | 15.16% | 15.80% | 10.56% | ||
| Peer 75th percentile | 16.28% | 16.28% | 17.53% | 11.55% | ||
| This bank's percentile | 20 | 20 | 20 | 20 |
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/609010/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.