The First National Bank of Manning: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 22.59% (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: 22.59% (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 29.33% +22.83 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 | $13.0M | 12,964 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $44.2M | 44,194 | RCOAA223 |
| Recomputed ratio | 29.33% | numerator / denominator | |
| Filed ratio | 29.33% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +22.83 pp | $10.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 29.33% +21.33 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 | $13.0M | 12,964 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $44.2M | 44,194 | RCOAA223 |
| Recomputed ratio | 29.33% | numerator / denominator | |
| Filed ratio | 29.33% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +21.33 pp | $9.4M | capital that could be lost first |
Total risk-based capital ratio 30.59% +20.59 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 | $13.5M | 13,519 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $44.2M | 44,194 | RCOAA223 |
| Recomputed ratio | 30.59% | numerator / denominator | |
| Filed ratio | 30.59% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +20.59 pp | $9.1M | capital that could be lost first |
Tier 1 leverage ratio 14.97% +9.97 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 | $13.0M | 12,964 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $86.6M | 86,585 | RCOAA224 |
| Recomputed ratio | 14.97% | numerator / denominator | |
| Filed ratio | 14.97% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +9.97 pp | $8.6M | 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 | 225 | 225 | 225 | 225 | 225 | 225 | RCOAP742 |
| Retained earnings | 12,704 | 12,467 | 12,269 | 12,451 | 12,306 | 12,165 | RCOAKW00 |
| Accumulated other comprehensive income | (362) | (397) | (351) | (374) | (543) | (696) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 12,567 | 12,295 | 12,143 | 12,302 | 11,988 | 11,694 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 397 | 397 | 351 | 374 | 543 | 696 | P859 - P840 |
| Common equity Tier 1 capital | 12,964 | 12,692 | 12,494 | 12,676 | 12,531 | 12,390 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 12,964 | 12,692 | 12,494 | 12,676 | 12,531 | 12,390 | RCOA8274 |
| Tier 2 capital | 555 | 556 | 574 | 519 | 508 | 517 | RCOA5311 |
| Allowance includable in Tier 2 capital | 555 | 556 | 574 | 519 | 508 | 517 | RCOA5310 |
| Total capital | 13,519 | 13,248 | 13,068 | 13,195 | 13,039 | 12,907 | RCOA3792 |
| Total risk-weighted assets | 44,194 | 44,336 | 45,745 | 41,299 | 40,393 | 41,123 | RCOAA223 |
| Average total assets for the leverage ratio | 86,585 | 81,476 | 78,888 | 79,533 | 82,218 | 80,440 | 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 | $18.9M | $274K | 1.45% | 0.62% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $25.9M | $1.8M | 6.87% | 4.01% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $6.5M | $3.2M | 50.00% | 7.31% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $36.2M | $35.7M | 98.76% | 80.51% | RC-R Part II, item 4.d, 5.d |
| All other assets | $1.4M | $1.1M | 80.72% | 2.59% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $2.2M | $2.2M | 100.00% | 4.96% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $100 | 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 | $44.4M | ties to item 31 ($44.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $44.4M | RCONB704 |
| Less: excess allowance for credit losses | $174K | A222 |
| Less: allocated transfer risk reserve | $10K | 3128 |
| Total risk-weighted assets | $44.2M | 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 | 29.33% | 29.33% | 30.59% | 14.97% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 28.63% | 28.63% | 29.88% | 15.58% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 27.31% | 27.31% | 28.57% | 15.84% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 30.69% | 30.69% | 31.95% | 15.94% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 31.02% | 31.02% | 32.28% | 15.24% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 30.13% | 30.13% | 31.39% | 15.40% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 29.49% | 29.49% | 30.75% | 15.28% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 32.70% | 32.70% | 33.96% | 15.45% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 33.01% | 33.01% | 34.27% | 15.63% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 31.76% | 31.76% | 33.02% | 15.58% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 30.80% | 30.80% | 32.06% | 15.17% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 32.66% | 32.66% | 33.92% | 14.79% | 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 Manning (this bank) | Risk-based | 29.33% | 29.33% | 30.59% | 14.97% | |
| First State Bank of Michigan | $87.8M | CBLR | NA | NA | NA | 13.89% |
| Bank of Stronghurst | $87.6M | CBLR | NA | NA | NA | 14.17% |
| FNB Washington | $87.8M | CBLR | NA | NA | NA | 25.88% |
| First National Bank of Wauchula | $87.5M | CBLR | NA | NA | NA | 12.16% |
| First Bank of Pike | $87.5M | Risk-based | 16.57% | 17.09% | 18.35% | 9.91% |
| Basile State Bank | $87.4M | CBLR | NA | NA | NA | 10.09% |
| F & M Bank and Trust Company | $87.4M | Risk-based | 11.85% | 11.85% | 12.84% | 10.17% |
| First Security State Bank | $87.3M | CBLR | NA | NA | NA | 14.90% |
| Bank of Elgin | $87.3M | CBLR | NA | NA | NA | 13.52% |
| Peer 25th percentile | 13.03% | 13.16% | 14.21% | 10.17% | ||
| Peer median | 14.21% | 14.47% | 15.59% | 13.52% | ||
| Peer 75th percentile | 15.39% | 15.78% | 16.97% | 14.17% | ||
| This bank's percentile | 100 | 100 | 100 | 89 |
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/818540/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.