The First National Bank of Germantown: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.01% (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: 10.01% (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 17.05% +10.55 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 | 8,182 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $48.0M | 47,996 | RCOAA223 |
| Recomputed ratio | 17.05% | numerator / denominator | |
| Filed ratio | 17.05% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.55 pp | $5.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.05% +9.05 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 | 8,182 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $48.0M | 47,996 | RCOAA223 |
| Recomputed ratio | 17.05% | numerator / denominator | |
| Filed ratio | 17.05% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.05 pp | $4.3M | capital that could be lost first |
Total risk-based capital ratio 18.01% +8.01 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 | $48.0M | 47,996 | RCOAA223 |
| Recomputed ratio | 18.01% | numerator / denominator | |
| Filed ratio | 18.01% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.01 pp | $3.8M | capital that could be lost first |
Tier 1 leverage ratio 8.49% +3.49 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 | 8,182 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $96.4M | 96,362 | RCOAA224 |
| Recomputed ratio | 8.49% | numerator / denominator | |
| Filed ratio | 8.49% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.49 pp | $3.4M | 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 | 1,589 | 1,589 | 1,589 | 1,589 | 1,589 | 1,589 | RCOAP742 |
| Retained earnings | 6,593 | 6,421 | 6,439 | 6,338 | 6,200 | 6,079 | RCOAKW00 |
| Accumulated other comprehensive income | (594) | (635) | (500) | (618) | (713) | (939) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 7,588 | 7,375 | 7,528 | 7,309 | 7,076 | 6,729 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 594 | 635 | 500 | 618 | 713 | 939 | P859 - P840 |
| Common equity Tier 1 capital | 8,182 | 8,010 | 8,028 | 7,927 | 7,789 | 7,668 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 8,182 | 8,010 | 8,028 | 7,927 | 7,789 | 7,668 | RCOA8274 |
| Tier 2 capital | 462 | 457 | 452 | 446 | 461 | 453 | RCOA5311 |
| Allowance includable in Tier 2 capital | 462 | 457 | 452 | 446 | 461 | 453 | RCOA5310 |
| Total capital | 8,644 | 8,467 | 8,480 | 8,373 | 8,250 | 8,121 | RCOA3792 |
| Total risk-weighted assets | 47,996 | 46,703 | 45,705 | 45,101 | 47,148 | 44,064 | RCOAA223 |
| Average total assets for the leverage ratio | 96,362 | 94,339 | 94,516 | 91,227 | 89,532 | 92,639 | 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 | $5.7M | $322K | 5.66% | 0.67% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $28.1M | $2.9M | 10.38% | 6.07% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $3.1M | $627K | 20.00% | 1.31% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $40.0M | $22.1M | 55.31% | 46.10% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $104K | $156K | 150.00% | 0.33% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $18.8M | $18.8M | 100.00% | 39.11% | RC-R Part II, item 4.d, 5.d |
| All other assets | $1.4M | $1.4M | 100.00% | 2.83% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $694K | $694K | 100.00% | 1.45% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.0M | NA | 2.15% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $47.0M | does not tie to item 31 ($48.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $48.0M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $48.0M | 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 | 17.05% | 17.05% | 18.01% | 8.49% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 17.15% | 17.15% | 18.13% | 8.49% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 17.56% | 17.56% | 18.55% | 8.49% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 17.58% | 17.58% | 18.57% | 8.69% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 16.52% | 16.52% | 17.50% | 8.70% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 17.40% | 17.40% | 18.43% | 8.28% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 16.36% | 16.36% | 17.33% | 8.32% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 16.35% | 16.35% | 17.50% | 8.47% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 16.19% | 16.19% | 17.34% | 8.30% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 15.87% | 15.87% | 17.01% | 8.14% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 15.62% | 15.62% | 16.75% | 8.35% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 16.05% | 16.05% | 17.22% | 8.89% | 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 Germantown (this bank) | Risk-based | 17.05% | 17.05% | 18.01% | 8.49% | |
| The Citizens State Bank and Trust Company | $96.1M | Risk-based | 9.97% | 9.97% | 10.96% | 8.96% |
| First Farmers & Merchants State Bank | $96.4M | Risk-based | 13.84% | 13.84% | 15.02% | 11.46% |
| First National Bank | $96.5M | Risk-based | 21.53% | 21.53% | 22.79% | 9.71% |
| Mutual Federal Bank | $96.5M | Risk-based | 24.54% | 24.54% | 25.80% | 16.34% |
| Johnson State Bank | $96.6M | CBLR | NA | NA | NA | 14.72% |
| The Miners National Bank of Eveleth | $96.6M | Risk-based | 20.90% | 20.90% | 22.16% | 10.07% |
| Boston Trust Walden N.A. | $96.6M | Risk-based | 89.32% | 89.32% | 89.33% | 64.46% |
| The Citizens State Bank of Cheney, Kansas | $96.7M | CBLR | NA | NA | NA | 11.10% |
| First National Bank of Johnson | $95.6M | CBLR | NA | NA | NA | 15.17% |
| Peer 25th percentile | 15.61% | 15.61% | 16.81% | 10.07% | ||
| Peer median | 21.22% | 21.22% | 22.47% | 11.46% | ||
| Peer 75th percentile | 23.79% | 23.79% | 25.05% | 15.17% | ||
| This bank's percentile | 33 | 33 | 33 | 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/505916/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.