The First National Bank of Livingston: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 30.22% (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: 30.22% (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 36.97% +30.47 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 | $71.9M | 71,913 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $194.5M | 194,536 | RCOAA223 |
| Recomputed ratio | 36.97% | numerator / denominator | |
| Filed ratio | 36.97% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +30.47 pp | $59.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 36.97% +28.97 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 | $71.9M | 71,913 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $194.5M | 194,536 | RCOAA223 |
| Recomputed ratio | 36.97% | numerator / denominator | |
| Filed ratio | 36.97% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +28.97 pp | $56.4M | capital that could be lost first |
Total risk-based capital ratio 38.22% +28.22 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 | $74.4M | 74,358 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $194.5M | 194,536 | RCOAA223 |
| Recomputed ratio | 38.22% | numerator / denominator | |
| Filed ratio | 38.22% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +28.22 pp | $54.9M | capital that could be lost first |
Tier 1 leverage ratio 15.54% +10.54 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 | $71.9M | 71,913 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $462.7M | 462,705 | RCOAA224 |
| Recomputed ratio | 15.54% | numerator / denominator | |
| Filed ratio | 15.54% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +10.54 pp | $48.8M | 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 | 13,485 | 13,485 | 13,485 | 13,485 | 13,485 | 13,485 | RCOAP742 |
| Retained earnings | 61,460 | 60,215 | 59,166 | 58,201 | 57,285 | 56,456 | RCOAKW00 |
| Accumulated other comprehensive income | (8,185) | (8,289) | (8,376) | (9,281) | (12,380) | (13,733) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 66,760 | 65,411 | 64,275 | 62,405 | 58,390 | 56,208 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,153 | 5,257 | 5,344 | 6,249 | 9,348 | 10,701 | P859 - P840 |
| Common equity Tier 1 capital | 71,913 | 70,668 | 69,619 | 68,654 | 67,738 | 66,909 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 71,913 | 70,668 | 69,619 | 68,654 | 67,738 | 66,909 | RCOA8274 |
| Tier 2 capital | 2,445 | 2,457 | 2,395 | 2,414 | 2,397 | 2,533 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,445 | 2,457 | 2,395 | 2,414 | 2,397 | 2,533 | RCOA5310 |
| Total capital | 74,358 | 73,125 | 72,014 | 71,068 | 70,135 | 69,442 | RCOA3792 |
| Total risk-weighted assets | 194,536 | 195,614 | 190,696 | 192,311 | 190,957 | 202,047 | RCOAA223 |
| Average total assets for the leverage ratio | 462,705 | 459,163 | 454,883 | 460,088 | 462,390 | 453,488 | 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 | $41.2M | $51K | 0.12% | 0.03% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $194.7M | $38.1M | 19.59% | 19.50% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $130.3M | $65.5M | 50.30% | 33.50% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $26K | $39K | 150.00% | 0.02% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $96.8M | $79.3M | 82.00% | 40.56% | RC-R Part II, item 4.d, 5.d |
| All other assets | $12.7M | $11.4M | 89.52% | 5.81% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.7M | $1.1M | 68.37% | 0.58% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $400 | 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 | $195.6M | ties to item 31 ($195.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $195.6M | RCONB704 |
| Less: excess allowance for credit losses | $1.1M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $194.5M | 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 | 36.97% | 36.97% | 38.22% | 15.54% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 36.13% | 36.13% | 37.38% | 15.39% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 36.51% | 36.51% | 37.76% | 15.30% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 35.70% | 35.70% | 36.95% | 14.92% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 35.47% | 35.47% | 36.73% | 14.65% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 33.12% | 33.12% | 34.37% | 14.75% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 35.18% | 35.18% | 36.44% | 13.68% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 13.56% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 32.99% | 32.99% | 34.24% | 13.42% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 31.16% | 31.16% | 32.41% | 13.31% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 33.22% | 33.22% | 34.47% | 13.06% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 31.05% | 31.05% | 32.30% | 12.97% | 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 Livingston (this bank) | Risk-based | 36.97% | 36.97% | 38.22% | 15.54% | |
| McBank | $467.2M | Risk-based | 18.50% | 18.50% | 19.68% | 10.01% |
| First National Bank in New Bremen | $467.1M | Risk-based | 32.11% | 32.11% | 33.37% | 10.83% |
| Citizens Bank | $466.3M | Risk-based | 21.98% | 21.98% | 23.23% | 13.48% |
| Willamette Valley Bank | $465.4M | CBLR | NA | NA | NA | 16.99% |
| Elderton State Bank | $465.2M | CBLR | NA | NA | NA | 12.09% |
| First National Bank in Olney | $469.3M | CBLR | NA | NA | NA | 10.83% |
| Lake-Osceola State Bank | $469.4M | Risk-based | 20.06% | 20.06% | 21.16% | 12.53% |
| Solutions North Bank | $469.5M | Risk-based | 14.28% | 14.28% | 15.54% | 10.90% |
| Peer 25th percentile | 18.50% | 18.50% | 19.68% | 10.83% | ||
| Peer median | 20.06% | 20.06% | 21.16% | 11.49% | ||
| Peer 75th percentile | 21.98% | 21.98% | 23.23% | 12.77% | ||
| This bank's percentile | 100 | 100 | 100 | 88 |
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/630658/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.