The First National Bank of Nevada: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 15.92% (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: 15.92% (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 22.98% +16.48 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 | $19.0M | 18,999 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $82.7M | 82,680 | RCOAA223 |
| Recomputed ratio | 22.98% | numerator / denominator | |
| Filed ratio | 22.98% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +16.48 pp | $13.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 22.98% +14.98 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 | $19.0M | 18,999 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $82.7M | 82,680 | RCOAA223 |
| Recomputed ratio | 22.98% | numerator / denominator | |
| Filed ratio | 22.98% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +14.98 pp | $12.4M | capital that could be lost first |
Total risk-based capital ratio 23.92% +13.92 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 | $19.8M | 19,775 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $82.7M | 82,680 | RCOAA223 |
| Recomputed ratio | 23.92% | numerator / denominator | |
| Filed ratio | 23.92% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +13.92 pp | $11.5M | capital that could be lost first |
Tier 1 leverage ratio 16.15% +11.15 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 | $19.0M | 18,999 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $117.7M | 117,663 | RCOAA224 |
| Recomputed ratio | 16.15% | numerator / denominator | |
| Filed ratio | 16.15% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +11.15 pp | $13.1M | 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 | 1,200 | 1,200 | 1,200 | 1,200 | 1,200 | 1,200 | RCOAP742 |
| Retained earnings | 17,799 | 17,535 | 17,311 | 17,051 | 16,755 | 16,480 | RCOAKW00 |
| Accumulated other comprehensive income | (2,436) | (2,731) | (2,036) | (2,287) | (2,869) | (3,284) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 16,563 | 16,004 | 16,475 | 15,964 | 15,086 | 14,396 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,436 | 2,731 | 2,036 | 2,287 | 2,869 | 3,284 | P859 - P840 |
| Common equity Tier 1 capital | 18,999 | 18,735 | 18,511 | 18,251 | 17,955 | 17,680 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 18,999 | 18,735 | 18,511 | 18,251 | 17,955 | 17,680 | RCOA8274 |
| Tier 2 capital | 776 | 917 | 869 | 869 | 869 | 869 | RCOA5311 |
| Allowance includable in Tier 2 capital | 776 | 917 | 869 | 869 | 869 | 869 | RCOA5310 |
| Total capital | 19,775 | 19,652 | 19,380 | 19,120 | 18,824 | 18,549 | RCOA3792 |
| Total risk-weighted assets | 82,680 | 81,154 | 79,297 | 81,480 | 79,148 | 79,441 | RCOAA223 |
| Average total assets for the leverage ratio | 117,663 | 114,575 | 114,306 | 120,069 | 116,719 | 109,448 | 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 | $4.8M | $844K | 17.41% | 1.01% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $53.9M | $18.2M | 33.79% | 21.76% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $8.0M | $1.6M | 20.00% | 1.91% | RC-R Part II, item 3.a, 16 |
| Loans: high-volatility commercial real estate | $6.5M | $9.8M | 150.00% | 11.66% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $428K | $428K | 100.00% | 0.51% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $49.5M | $49.5M | 100.00% | 59.09% | RC-R Part II, item 4.d, 5.d |
| All other assets | $3.2M | $3.1M | 97.76% | 3.71% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $432K | $295K | 68.29% | 0.35% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $500 | 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 | $83.7M | ties to item 31 ($83.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $83.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $1.0M | 3128 |
| Total risk-weighted assets | $82.7M | 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 | 22.98% | 22.98% | 23.92% | 16.15% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 23.09% | 23.09% | 24.22% | 16.35% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 23.34% | 23.34% | 24.44% | 16.19% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 22.40% | 22.40% | 23.47% | 15.20% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 22.69% | 22.69% | 23.78% | 15.38% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 22.26% | 22.26% | 23.35% | 16.15% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 22.51% | 22.51% | 23.63% | 15.91% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 23.14% | 23.14% | 24.29% | 15.92% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 22.68% | 22.68% | 23.82% | 15.85% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 22.38% | 22.38% | 23.51% | 14.32% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 22.79% | 22.79% | 23.96% | 15.88% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 21.92% | 21.92% | 23.05% | 15.71% | 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 Nevada (this bank) | Risk-based | 22.98% | 22.98% | 23.92% | 16.15% | |
| Kennett Trust Bank | $122.1M | CBLR | NA | NA | NA | 11.35% |
| Corebank | $122.1M | CBLR | NA | NA | NA | 11.78% |
| Solon State Bank | $122.5M | CBLR | NA | NA | NA | 23.00% |
| Headwaters State Bank | $122.5M | CBLR | NA | NA | NA | 11.21% |
| Farmers & Merchants Savings Bank | $122.5M | CBLR | NA | NA | NA | 13.62% |
| Cleo State Bank | $122.5M | CBLR | NA | NA | NA | 16.43% |
| Pocahontas State Bank | $122.6M | CBLR | NA | NA | NA | 26.35% |
| Maple City Savings Bank, FSB | $121.8M | Risk-based | 16.79% | 16.79% | 18.02% | 9.46% |
| Midwest National Bank | $122.6M | Risk-based | 11.38% | 11.38% | 12.63% | 8.06% |
| Bedford Loan & Deposit Bank | $121.8M | Risk-based | 24.37% | 24.37% | 25.62% | 14.61% |
| Peer 25th percentile | 14.08% | 14.08% | 15.32% | 11.24% | ||
| Peer median | 16.79% | 16.79% | 18.02% | 12.70% | ||
| Peer 75th percentile | 20.58% | 20.58% | 21.82% | 15.98% | ||
| This bank's percentile | 67 | 67 | 67 | 70 |
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/827355/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.