The First National Bank of Milaca: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.48% (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: 10.48% (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 17.35% +10.85 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 | $31.2M | 31,212 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $179.8M | 179,847 | RCOAA223 |
| Recomputed ratio | 17.35% | numerator / denominator | |
| Filed ratio | 17.35% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.85 pp | $19.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.35% +9.35 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 | $31.2M | 31,212 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $179.8M | 179,847 | RCOAA223 |
| Recomputed ratio | 17.35% | numerator / denominator | |
| Filed ratio | 17.35% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.35 pp | $16.8M | capital that could be lost first |
Total risk-based capital ratio 18.48% +8.48 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 | $33.2M | 33,236 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $179.8M | 179,847 | RCOAA223 |
| Recomputed ratio | 18.48% | numerator / denominator | |
| Filed ratio | 18.48% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.48 pp | $15.3M | capital that could be lost first |
Tier 1 leverage ratio 10.77% +5.77 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 | $31.2M | 31,212 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $289.9M | 289,872 | RCOAA224 |
| Recomputed ratio | 10.77% | numerator / denominator | |
| Filed ratio | 10.77% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.77 pp | $16.7M | 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 | 2,000 | 2,000 | 2,000 | 2,000 | 2,000 | 2,000 | RCOAP742 |
| Retained earnings | 29,322 | 28,435 | 28,272 | 27,271 | 26,171 | 25,013 | RCOAKW00 |
| Accumulated other comprehensive income | (1,278) | (1,492) | (975) | (1,456) | (1,997) | (2,802) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 30,044 | 28,943 | 29,297 | 27,815 | 26,174 | 24,211 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,168 | 1,382 | 865 | 1,346 | 1,887 | 2,692 | P859 - P840 |
| Common equity Tier 1 capital | 31,212 | 30,325 | 30,162 | 29,161 | 28,061 | 26,903 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 31,212 | 30,325 | 30,162 | 29,161 | 28,061 | 26,903 | RCOA8274 |
| Tier 2 capital | 2,024 | 1,922 | 1,784 | 1,992 | 2,039 | 2,031 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,024 | 1,922 | 1,784 | 1,992 | 2,039 | 2,031 | RCOA5310 |
| Total capital | 33,236 | 32,247 | 31,946 | 31,153 | 30,100 | 28,934 | RCOA3792 |
| Total risk-weighted assets | 179,847 | 171,689 | 167,225 | 165,565 | 166,947 | 162,418 | RCOAA223 |
| Average total assets for the leverage ratio | 289,872 | 285,495 | 289,382 | 281,640 | 279,827 | 275,498 | 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 | $19.1M | $381K | 2.00% | 0.21% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $72.3M | $4.2M | 5.75% | 2.31% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $200K | $40K | 20.00% | 0.02% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $62.1M | $34.3M | 55.27% | 19.08% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $555K | $832K | 150.00% | 0.46% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $135.4M | $130.4M | 96.32% | 72.53% | RC-R Part II, item 4.d, 5.d |
| All other assets | $6.8M | $6.5M | 95.75% | 3.61% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $3.2M | $3.2M | 100.00% | 1.77% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | 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 | $179.8M | ties to item 31 ($179.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $179.8M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $179.8M | 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 | 17.35% | 17.35% | 18.48% | 10.77% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 17.66% | 17.66% | 18.78% | 10.62% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 18.04% | 18.04% | 19.10% | 10.42% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 17.61% | 17.61% | 18.82% | 10.35% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 16.81% | 16.81% | 18.03% | 10.03% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 16.56% | 16.56% | 17.81% | 9.77% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 16.32% | 16.32% | 17.57% | 9.38% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.83% | 15.83% | 17.09% | 9.74% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 16.43% | 16.43% | 17.66% | 10.18% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 15.94% | 15.94% | 17.12% | 10.07% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 16.92% | 16.92% | 17.90% | 9.78% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 16.63% | 16.63% | 17.64% | 9.64% | 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 Milaca (this bank) | Risk-based | 17.35% | 17.35% | 18.48% | 10.77% | |
| Security First Bank of North Dakota | $293.2M | CBLR | NA | NA | NA | 12.99% |
| Three Rivers Bank of Montana | $293.1M | CBLR | NA | NA | NA | 11.72% |
| Castle Rock Bank | $293.5M | Risk-based | 26.35% | 26.35% | 27.61% | 14.19% |
| First Federal Savings and Loan Association of Newark | $293.5M | CBLR | NA | NA | NA | 14.18% |
| Community 1st Bank Las Vegas | $293.9M | Risk-based | 21.93% | 21.93% | 22.98% | 10.02% |
| First National Bank & Trust, Elk City, Oklahoma | $294.0M | CBLR | NA | NA | NA | 13.09% |
| McClain Bank | $294.0M | CBLR | NA | NA | NA | 9.52% |
| Peer 25th percentile | 23.04% | 23.04% | 24.14% | 10.87% | ||
| Peer median | 24.14% | 24.14% | 25.30% | 12.99% | ||
| Peer 75th percentile | 25.24% | 25.24% | 26.45% | 13.63% | ||
| This bank's percentile | 0 | 0 | 0 | 29 |
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/924357/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.