The First National Bank of Manchester: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.77% (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: 7.77% (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 14.52% +8.02 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 | $23.1M | 23,086 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $159.0M | 158,980 | RCOAA223 |
| Recomputed ratio | 14.52% | numerator / denominator | |
| Filed ratio | 14.52% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.02 pp | $12.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.52% +6.52 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 | $23.1M | 23,086 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $159.0M | 158,980 | RCOAA223 |
| Recomputed ratio | 14.52% | numerator / denominator | |
| Filed ratio | 14.52% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.52 pp | $10.4M | capital that could be lost first |
Total risk-based capital ratio 15.77% +5.77 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 | $25.1M | 25,075 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $159.0M | 158,980 | RCOAA223 |
| Recomputed ratio | 15.77% | numerator / denominator | |
| Filed ratio | 15.77% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.77 pp | $9.2M | capital that could be lost first |
Tier 1 leverage ratio 9.86% +4.86 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 | $23.1M | 23,086 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $234.0M | 234,025 | RCOAA224 |
| Recomputed ratio | 9.86% | numerator / denominator | |
| Filed ratio | 9.86% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.86 pp | $11.4M | 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 | 850 | 850 | 850 | 850 | 850 | 850 | RCOAP742 |
| Retained earnings | 22,236 | 21,663 | 21,093 | 21,121 | 20,772 | 20,395 | RCOAKW00 |
| Accumulated other comprehensive income | (464) | (634) | (310) | (545) | (956) | (908) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 22,622 | 21,879 | 21,633 | 21,426 | 20,666 | 20,337 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 464 | 634 | 310 | 545 | 956 | 908 | P859 - P840 |
| Common equity Tier 1 capital | 23,086 | 22,513 | 21,943 | 21,971 | 21,622 | 21,245 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 23,086 | 22,513 | 21,943 | 21,971 | 21,622 | 21,245 | RCOA8274 |
| Tier 2 capital | 1,989 | 1,953 | 1,964 | 1,978 | 1,945 | 1,887 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,989 | 1,953 | 1,964 | 1,978 | 1,945 | 1,887 | RCOA5310 |
| Total capital | 25,075 | 24,466 | 23,907 | 23,949 | 23,567 | 23,132 | RCOA3792 |
| Total risk-weighted assets | 158,980 | 156,073 | 156,898 | 158,024 | 155,365 | 150,658 | RCOAA223 |
| Average total assets for the leverage ratio | 234,025 | 232,271 | 233,387 | 231,338 | 237,259 | 250,188 | 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 | $19.9M | $1.7M | 8.44% | 1.06% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $45.0M | $10.8M | 24.04% | 6.80% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $61.1M | $32.4M | 53.12% | 20.38% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $6.5M | $9.8M | 150.00% | 6.16% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $1.0M | $1.6M | 150.00% | 0.99% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $88.7M | $88.7M | 100.00% | 55.75% | RC-R Part II, item 4.d, 5.d |
| All other assets | $8.1M | $7.9M | 97.77% | 4.96% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $3.7M | $3.7M | 100.00% | 2.31% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2.5M | NA | 1.60% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $156.6M | ties to item 31 ($156.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $159.2M | RCONB704 |
| Less: excess allowance for credit losses | $196K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $159.0M | 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 | 14.52% | 14.52% | 15.77% | 9.86% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.42% | 14.42% | 15.68% | 9.69% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.99% | 13.99% | 15.24% | 9.40% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.90% | 13.90% | 15.16% | 9.50% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.92% | 13.92% | 15.17% | 9.11% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.10% | 14.10% | 15.35% | 8.49% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.19% | 13.19% | 14.44% | 8.38% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.32% | 13.32% | 14.57% | 8.98% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.46% | 13.46% | 14.72% | 8.96% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.29% | 13.29% | 14.54% | 8.46% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 8.55% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 9.23% | 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 Manchester (this bank) | Risk-based | 14.52% | 14.52% | 15.77% | 9.86% | |
| Bank of Lincoln County | $230.1M | CBLR | NA | NA | NA | 12.23% |
| Metropolitan Bank | $230.2M | CBLR | NA | NA | NA | 13.09% |
| The First National Bank of Anderson | $230.4M | CBLR | NA | NA | NA | 12.02% |
| Landmark Bank | $229.8M | CBLR | NA | NA | NA | 11.46% |
| The Wanda State Bank | $229.8M | CBLR | NA | NA | NA | 12.12% |
| Eagle Valley Bank | $229.6M | CBLR | NA | NA | NA | 10.44% |
| Bank of Columbia | $231.1M | CBLR | NA | NA | NA | 9.31% |
| The First National Bank of Waynesboro | $229.1M | Risk-based | 34.39% | 34.39% | 35.65% | 19.14% |
| The Citizens State Bank of Ouray | $231.2M | Risk-based | 12.03% | 12.03% | 12.97% | 8.40% |
| Peer 25th percentile | 17.62% | 17.62% | 18.64% | 10.44% | ||
| Peer median | 23.21% | 23.21% | 24.31% | 12.02% | ||
| Peer 75th percentile | 28.80% | 28.80% | 29.98% | 12.23% | ||
| This bank's percentile | 50 | 50 | 50 | 22 |
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/719610/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.