First National Bank of Omaha: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.92% (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: 5.92% (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 12.64% +6.14 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 | $3.69B | 3,691,946 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $29.21B | 29,208,427 | RCOAA223 |
| Recomputed ratio | 12.64% | numerator / denominator | |
| Filed ratio | 12.64% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.14 pp | $1.79B | capital that could be lost first |
Tier 1 risk-based capital ratio 12.64% +4.64 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 | $3.69B | 3,691,946 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $29.21B | 29,208,427 | RCOAA223 |
| Recomputed ratio | 12.64% | numerator / denominator | |
| Filed ratio | 12.64% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.64 pp | $1.36B | capital that could be lost first |
Total risk-based capital ratio 13.92% +3.92 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 | $4.06B | 4,064,960 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $29.21B | 29,208,427 | RCOAA223 |
| Recomputed ratio | 13.92% | numerator / denominator | |
| Filed ratio | 13.92% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.92 pp | $1.14B | capital that could be lost first |
Tier 1 leverage ratio 10.83% +5.83 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 | $3.69B | 3,691,946 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $34.09B | 34,087,558 | RCOAA224 |
| Recomputed ratio | 10.83% | numerator / denominator | |
| Filed ratio | 10.83% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.83 pp | $1.99B | 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 | 940,043 | 940,043 | 940,043 | 940,043 | 940,043 | 940,043 | RCOAP742 |
| Retained earnings | 3,285,591 | 3,125,314 | 3,050,503 | 2,935,237 | 2,782,385 | 2,654,274 | RCOAKW00 |
| Accumulated other comprehensive income | (211,388) | (191,720) | (167,858) | (188,794) | (217,209) | (249,161) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 4,014,246 | 3,873,637 | 3,822,688 | 3,686,486 | 3,505,219 | 3,345,156 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (322,300) | (348,814) | (379,582) | (102,069) | (76,861) | (48,274) | P859 - P840 |
| Common equity Tier 1 capital | 3,691,946 | 3,524,823 | 3,443,106 | 3,584,417 | 3,428,358 | 3,296,882 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 3,691,946 | 3,524,823 | 3,443,106 | 3,584,417 | 3,428,358 | 3,296,882 | RCOA8274 |
| Tier 2 capital | 373,014 | 375,026 | 376,034 | 355,230 | 350,479 | 347,273 | RCOA5311 |
| Allowance includable in Tier 2 capital | 373,014 | 375,026 | 376,034 | 355,230 | 350,479 | 347,273 | RCOA5310 |
| Total capital | 4,064,960 | 3,899,849 | 3,819,140 | 3,939,647 | 3,778,837 | 3,644,155 | RCOA3792 |
| Total risk-weighted assets | 29,208,427 | 29,394,905 | 29,577,532 | 27,912,385 | 27,530,708 | 27,289,090 | RCOAA223 |
| Average total assets for the leverage ratio | 34,087,558 | 33,847,372 | 33,818,652 | 31,605,003 | 31,236,830 | 31,365,191 | 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 | $1.89B | $88.4M | 4.68% | 0.30% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $5.64B | $930.8M | 16.49% | 3.12% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $14.9M | $1.0M | 6.80% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $2.09B | $1.33B | 63.62% | 4.45% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $153.4M | $230.0M | 150.00% | 0.77% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $174.3M | $260.4M | 149.44% | 0.87% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $22.03B | $21.97B | 99.71% | 73.62% | RC-R Part II, item 4.d, 5.d |
| All other assets | $2.27B | $2.55B | 112.07% | 8.54% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $325K | $4.1M | 1250.00% | 0.01% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $2.46B | $2.27B | 92.29% | 7.61% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $16.4M | $9.6M | 58.69% | 0.03% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $197.6M | NA | 0.66% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $29.64B | ties to item 31 ($29.64B) |
|---|---|---|
| Risk-weighted assets before deductions | $29.84B | RCONB704 |
| Less: excess allowance for credit losses | $632.7M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $29.21B | 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 | 12.64% | 12.64% | 13.92% | 10.83% | 12.98% | 12.99% | 14.14% | 10.25% |
| 1Q26 | Risk-based | 11.99% | 11.99% | 13.27% | 10.41% | 13.06% | 13.07% | 14.31% | 10.26% |
| 4Q25 | Risk-based | 11.64% | 11.64% | 12.91% | 10.18% | 13.15% | 13.20% | 14.60% | 10.03% |
| 3Q25 | Risk-based | 12.84% | 12.84% | 14.11% | 11.34% | 13.29% | 13.29% | 14.49% | 10.31% |
| 2Q25 | Risk-based | 12.45% | 12.45% | 13.73% | 10.98% | 13.11% | 13.11% | 14.41% | 10.16% |
| 1Q25 | Risk-based | 12.08% | 12.08% | 13.35% | 10.51% | 13.16% | 13.16% | 14.34% | 10.10% |
| 4Q24 | Risk-based | 11.90% | 11.90% | 13.17% | 10.39% | 13.15% | 13.15% | 14.49% | 10.29% |
| 3Q24 | Risk-based | 11.62% | 11.62% | 12.89% | 10.08% | 13.25% | 13.25% | 14.44% | 10.08% |
| 2Q24 | Risk-based | 11.35% | 11.35% | 12.61% | 10.11% | 13.08% | 13.08% | 14.24% | 10.10% |
| 1Q24 | Risk-based | 10.91% | 10.91% | 12.18% | 9.60% | 12.76% | 12.76% | 13.98% | 9.86% |
| 4Q23 | Risk-based | 10.49% | 10.49% | 11.75% | 9.49% | 12.58% | 12.58% | 13.79% | 9.79% |
| 3Q23 | Risk-based | 10.70% | 10.70% | 11.96% | 9.60% | 12.66% | 12.67% | 13.78% | 9.78% |
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 Omaha (this bank) | Risk-based | 12.64% | 12.64% | 13.92% | 10.83% | |
| United Bank | $33.64B | Risk-based | 13.69% | 13.69% | 14.91% | 11.60% |
| Texas Capital Bank | $33.62B | Risk-based | 12.35% | 12.35% | 13.53% | 10.67% |
| BankUnited, N.A. | $34.86B | Risk-based | 13.01% | 13.01% | 13.90% | 9.43% |
| Banc of California | $34.90B | Risk-based | 12.68% | 12.68% | 13.74% | 9.64% |
| Commerce Bank | $35.02B | Risk-based | 15.11% | 15.11% | 15.92% | 11.43% |
| Fulton Bank, N.A. | $32.56B | Risk-based | 13.03% | 13.21% | 14.46% | 10.20% |
| TD Bank USA, N.A. | $32.13B | Risk-based | 31.20% | 31.20% | 32.53% | 11.56% |
| Hancock Whitney Bank | $36.33B | Risk-based | 12.86% | 12.86% | 14.06% | 10.59% |
| Glacier Bank | $31.58B | Risk-based | 12.99% | 12.99% | 14.21% | 10.10% |
| Eastern Bank | $31.13B | Risk-based | 12.07% | 12.07% | 13.07% | 10.15% |
| Peer 25th percentile | 12.73% | 12.73% | 13.78% | 10.11% | ||
| Peer median | 13.00% | 13.00% | 14.14% | 10.39% | ||
| Peer 75th percentile | 13.53% | 13.57% | 14.80% | 11.24% | ||
| This bank's percentile | 20 | 20 | 40 | 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/527954/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.