The First National Bank of Osakis: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 3.74% (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: 3.74% (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 10.77% +4.27 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 | $8.4M | 8,357 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $77.6M | 77,574 | RCOAA223 |
| Recomputed ratio | 10.77% | numerator / denominator | |
| Filed ratio | 10.77% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.27 pp | $3.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 10.77% +2.77 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 | $8.4M | 8,357 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $77.6M | 77,574 | RCOAA223 |
| Recomputed ratio | 10.77% | numerator / denominator | |
| Filed ratio | 10.77% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +2.77 pp | $2.2M | capital that could be lost first |
Total risk-based capital ratio 11.74% +1.74 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 | $9.1M | 9,109 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $77.6M | 77,574 | RCOAA223 |
| Recomputed ratio | 11.74% | numerator / denominator | |
| Filed ratio | 11.74% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +1.74 pp | $1.4M | capital that could be lost first |
Tier 1 leverage ratio 8.67% +3.67 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 | $8.4M | 8,357 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $96.4M | 96,397 | RCOAA224 |
| Recomputed ratio | 8.67% | numerator / denominator | |
| Filed ratio | 8.67% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.67 pp | $3.5M | 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 | 7,986 | 7,986 | 7,986 | 7,986 | 7,986 | 7,986 | RCOAP742 |
| Retained earnings | 1,829 | 1,922 | 1,777 | 1,664 | 1,476 | 1,474 | RCOAKW00 |
| Accumulated other comprehensive income | (786) | (815) | (767) | (795) | (1,008) | (985) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 9,029 | 9,093 | 8,996 | 8,855 | 8,454 | 8,475 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (672) | (643) | (691) | (663) | (451) | (508) | P859 - P840 |
| Common equity Tier 1 capital | 8,357 | 8,450 | 8,305 | 8,192 | 8,003 | 7,967 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 8,357 | 8,450 | 8,305 | 8,192 | 8,003 | 7,967 | RCOA8274 |
| Tier 2 capital | 752 | 719 | 718 | 716 | 714 | 711 | RCOA5311 |
| Allowance includable in Tier 2 capital | 752 | 719 | 718 | 716 | 714 | 711 | RCOA5310 |
| Total capital | 9,109 | 9,169 | 9,023 | 8,908 | 8,717 | 8,678 | RCOA3792 |
| Total risk-weighted assets | 77,574 | 76,507 | 71,771 | 71,954 | 73,572 | 69,259 | RCOAA223 |
| Average total assets for the leverage ratio | 96,397 | 94,341 | 94,472 | 94,426 | 92,946 | 92,167 | 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 | $1.1M | $23K | 2.06% | 0.03% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $10.5M | $4.1M | 39.39% | 5.34% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $49K | $9K | 20.00% | 0.01% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $35.2M | $20.0M | 56.71% | 25.74% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $513K | $770K | 150.00% | 0.99% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $46.3M | $46.3M | 100.00% | 59.65% | RC-R Part II, item 4.d, 5.d |
| All other assets | $3.8M | $3.2M | 82.94% | 4.11% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $24K | $300K | 1250.00% | 0.39% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $2.5M | $2.5M | 100.00% | 3.24% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $384K | NA | 0.50% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $77.2M | does not tie to item 31 ($77.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $77.6M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $77.6M | 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 | 10.77% | 10.77% | 11.74% | 8.67% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 11.04% | 11.04% | 11.98% | 8.96% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 11.57% | 11.57% | 12.57% | 8.79% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 11.39% | 11.39% | 12.38% | 8.68% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 10.88% | 10.88% | 11.85% | 8.61% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 11.50% | 11.50% | 12.53% | 8.64% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 11.43% | 11.43% | 12.46% | 8.63% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 11.54% | 11.54% | 12.57% | 8.64% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 11.17% | 11.17% | 12.21% | 8.40% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 11.06% | 11.06% | 12.10% | 8.36% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 10.80% | 10.80% | 11.82% | 8.13% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 9.97% | 9.97% | 10.87% | 8.25% | 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 Osakis (this bank) | Risk-based | 10.77% | 10.77% | 11.74% | 8.67% | |
| Community First Bank | $97.6M | CBLR | NA | NA | NA | 11.02% |
| American Exchange Bank, Lindsay, Oklahoma | $97.4M | CBLR | NA | NA | NA | 11.84% |
| Senath State Bank | $97.3M | CBLR | NA | NA | NA | 15.45% |
| Bank of Lindsay | $97.9M | Risk-based | 11.04% | 11.04% | 11.92% | 10.09% |
| United Security Bank | $97.2M | Risk-based | 19.42% | 19.42% | 20.68% | 13.38% |
| Genesis Bank | $97.2M | CBLR | NA | NA | NA | 19.59% |
| Port Richmond Savings | $97.2M | CBLR | NA | NA | NA | 22.56% |
| Union Bank & Trust Company | $98.1M | CBLR | NA | NA | NA | 12.87% |
| Peer 25th percentile | 13.14% | 13.14% | 14.11% | 11.63% | ||
| Peer median | 15.23% | 15.23% | 16.30% | 13.13% | ||
| Peer 75th percentile | 17.33% | 17.33% | 18.49% | 16.48% | ||
| This bank's percentile | 0 | 0 | 0 | 0 |
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/726458/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.