First National Bank of Pana: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R. This bank files under the community bank leverage ratio framework.
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.
Community bank leverage ratio 10.55% +1.55 pp over well capitalized
This bank has elected the community bank leverage ratio framework. It files Tier 1 capital over average assets and no risk-based ratios; above the requirement it is treated as well capitalized.
| Tier 1 capital | $42.1M | 42,086 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $399.0M | 399,045 | RCOAA224 |
| Recomputed ratio | 10.55% | numerator / denominator | |
| Filed ratio | 10.55% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +1.55 pp | $6.2M | 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 | 795 | 795 | 795 | 795 | 795 | 795 | RCOAP742 |
| Retained earnings | 41,695 | 41,881 | 40,902 | 38,979 | 37,709 | 37,200 | RCOAKW00 |
| Accumulated other comprehensive income | (936) | (1,343) | (1,267) | (1,380) | (1,857) | (1,805) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 41,554 | 41,333 | 40,430 | 38,394 | 36,647 | 36,190 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 532 | 924 | 833 | 926 | 1,374 | 1,294 | P859 - P840 |
| Common equity Tier 1 capital | 42,086 | 42,257 | 41,263 | 39,320 | 38,021 | 37,484 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 42,086 | 42,257 | 41,263 | 39,320 | 38,021 | 37,484 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Total capital | NA | NA | NA | NA | NA | NA | |
| Average total assets for the leverage ratio | 399,045 | 399,148 | 385,354 | 362,392 | 359,300 | 360,175 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
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 | CBLR | NA | NA | NA | 10.55% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 10.59% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 10.71% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 10.85% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 10.58% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 10.41% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 10.97% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 10.90% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 10.89% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 11.10% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 11.27% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 10.68% | 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 Pana (this bank) | CBLR | NA | NA | NA | 10.55% | |
| The Bank of Glen Burnie | $394.9M | Risk-based | 11.95% | 11.95% | 13.10% | 8.79% |
| The First National Bank of Stanton | $394.9M | Risk-based | 40.14% | 40.14% | 41.39% | 17.49% |
| First Westroads Bank, Inc. | $394.9M | CBLR | NA | NA | NA | 11.36% |
| Citizens Bank of the South | $395.1M | Risk-based | 17.59% | 17.59% | 18.84% | 11.94% |
| Balboa Thrift and Loan Association | $394.5M | CBLR | NA | NA | NA | 10.61% |
| Southern Independent Bank | $395.3M | CBLR | NA | NA | NA | 13.63% |
| Ascendia Bank | $395.3M | Risk-based | 13.67% | 13.67% | 14.33% | 9.29% |
| Peoples Trust Company of St. Albans | $395.4M | Risk-based | 16.41% | 16.41% | 17.67% | 11.79% |
| Austin Capital Bank SSB | $395.4M | Risk-based | 39.04% | 39.04% | 40.29% | 10.22% |
| Peer 25th percentile | 14.36% | 14.36% | 15.16% | 10.22% | ||
| Peer median | 17.00% | 17.00% | 18.25% | 11.36% | ||
| Peer 75th percentile | 33.68% | 33.68% | 34.93% | 11.94% | ||
| This bank's percentile | NA | NA | NA | 33 |
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/860147/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.