First National Bank of Oklahoma: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.48% (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: 6.48% (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 13.23% +6.73 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 | $98.0M | 97,964 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $740.7M | 740,725 | RCOAA223 |
| Recomputed ratio | 13.23% | numerator / denominator | |
| Filed ratio | 13.23% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.73 pp | $49.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.23% +5.23 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 | $98.0M | 97,964 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $740.7M | 740,725 | RCOAA223 |
| Recomputed ratio | 13.23% | numerator / denominator | |
| Filed ratio | 13.23% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.23 pp | $38.7M | capital that could be lost first |
Total risk-based capital ratio 14.48% +4.48 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 | $107.2M | 107,228 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $740.7M | 740,725 | RCOAA223 |
| Recomputed ratio | 14.48% | numerator / denominator | |
| Filed ratio | 14.48% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.48 pp | $33.2M | capital that could be lost first |
Tier 1 leverage ratio 10.46% +5.46 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 | $98.0M | 97,964 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $936.9M | 936,889 | RCOAA224 |
| Recomputed ratio | 10.46% | numerator / denominator | |
| Filed ratio | 10.46% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.46 pp | $51.1M | 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 | 14,387 | 14,387 | 14,387 | 14,387 | 14,387 | 14,387 | RCOAP742 |
| Retained earnings | 83,577 | 84,205 | 79,189 | 77,487 | 72,436 | 73,753 | RCOAKW00 |
| Accumulated other comprehensive income | (2,294) | (2,019) | (1,980) | (2,330) | (3,223) | (3,308) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 95,670 | 96,573 | 91,596 | 89,544 | 83,600 | 84,832 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,294 | 2,019 | 1,980 | 2,330 | 3,223 | 3,308 | P859 - P840 |
| Common equity Tier 1 capital | 97,964 | 98,592 | 93,576 | 91,874 | 86,823 | 88,140 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 97,964 | 98,592 | 93,576 | 91,874 | 86,823 | 88,140 | RCOA8274 |
| Tier 2 capital | 9,264 | 8,901 | 8,907 | 8,648 | 8,535 | 8,420 | RCOA5311 |
| Allowance includable in Tier 2 capital | 9,264 | 8,901 | 8,907 | 8,648 | 8,535 | 8,420 | RCOA5310 |
| Total capital | 107,228 | 107,493 | 102,483 | 100,522 | 95,358 | 96,560 | RCOA3792 |
| Total risk-weighted assets | 740,725 | 711,160 | 711,827 | 690,923 | 681,870 | 673,451 | RCOAA223 |
| Average total assets for the leverage ratio | 936,889 | 902,387 | 899,368 | 890,919 | 872,645 | 845,776 | 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 | $111.4M | $1.6M | 1.45% | 0.22% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $60.2M | $14.5M | 24.14% | 1.96% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $179.2M | $94.0M | 52.46% | 12.69% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $1.7M | $2.5M | 150.00% | 0.34% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $9.6M | $13.3M | 137.91% | 1.79% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $561.0M | $539.9M | 96.24% | 72.84% | RC-R Part II, item 4.d, 5.d |
| All other assets | $34.9M | $32.6M | 93.30% | 4.40% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $39.1M | $39.1M | 100.00% | 5.28% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $3.6M | NA | 0.48% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $737.6M | ties to item 31 ($737.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $741.2M | RCONB704 |
| Less: excess allowance for credit losses | $451K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $740.7M | 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 | 13.23% | 13.23% | 14.48% | 10.46% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.86% | 13.86% | 15.12% | 10.93% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.15% | 13.15% | 14.40% | 10.40% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.30% | 13.30% | 14.55% | 10.31% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.73% | 12.73% | 13.98% | 9.95% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.09% | 13.09% | 14.34% | 10.42% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.85% | 12.85% | 14.10% | 10.06% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.79% | 12.79% | 14.04% | 9.96% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.35% | 12.35% | 13.60% | 9.70% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.60% | 12.60% | 13.85% | 9.92% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.74% | 12.74% | 13.99% | 9.62% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.84% | 12.84% | 14.09% | 9.86% | 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 |
|---|---|---|---|---|---|---|
| First National Bank of Oklahoma (this bank) | Risk-based | 13.23% | 13.23% | 14.48% | 10.46% | |
| The Farmers & Merchants Bank | $949.4M | Risk-based | 12.76% | 12.76% | 14.01% | 10.02% |
| C3BANK, N.A. | $949.3M | Risk-based | 16.57% | 16.57% | 17.83% | 10.59% |
| Stone Bank | $950.7M | Risk-based | 10.40% | 10.40% | 11.65% | 8.37% |
| Midwest Regional Bank | $949.0M | Risk-based | 11.40% | 11.40% | 12.67% | 10.23% |
| U.S. Bank Trust N.A. | $948.9M | Risk-based | 488.44% | 488.44% | 488.44% | 99.77% |
| American Bank of Freedom | $948.3M | Risk-based | 13.55% | 13.55% | 14.80% | 10.01% |
| First State Bank | $951.5M | CBLR | NA | NA | NA | 10.67% |
| First Bank & Trust Company | $952.1M | Risk-based | 20.02% | 20.02% | 21.27% | 14.89% |
| First National Bank of Middle Tennessee | $952.4M | CBLR | NA | NA | NA | 10.03% |
| Peer 25th percentile | 12.08% | 12.08% | 13.34% | 10.02% | ||
| Peer median | 13.55% | 13.55% | 14.80% | 10.23% | ||
| Peer 75th percentile | 18.30% | 18.30% | 19.55% | 10.67% | ||
| This bank's percentile | 43 | 43 | 43 | 56 |
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/525053/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.