The First National Bank of Pandora: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.38% (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: 4.38% (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 11.16% +4.66 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 | $23.9M | 23,941 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $214.5M | 214,479 | RCOAA223 |
| Recomputed ratio | 11.16% | numerator / denominator | |
| Filed ratio | 11.16% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.66 pp | $10.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.16% +3.16 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 | $23.9M | 23,941 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $214.5M | 214,479 | RCOAA223 |
| Recomputed ratio | 11.16% | numerator / denominator | |
| Filed ratio | 11.16% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.16 pp | $6.8M | capital that could be lost first |
Total risk-based capital ratio 12.38% +2.38 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 | $26.5M | 26,542 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $214.5M | 214,479 | RCOAA223 |
| Recomputed ratio | 12.38% | numerator / denominator | |
| Filed ratio | 12.38% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.38 pp | $5.1M | capital that could be lost first |
Tier 1 leverage ratio 8.07% +3.07 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 | $23.9M | 23,941 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $296.8M | 296,762 | RCOAA224 |
| Recomputed ratio | 8.07% | numerator / denominator | |
| Filed ratio | 8.07% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.07 pp | $9.1M | 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 | 2,835 | 2,835 | 2,835 | 2,835 | 2,835 | 2,835 | RCOAP742 |
| Retained earnings | 21,106 | 20,399 | 19,804 | 19,731 | 19,245 | 18,885 | RCOAKW00 |
| Accumulated other comprehensive income | (2,401) | (2,426) | (2,279) | (2,605) | (3,344) | (3,544) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 21,540 | 20,808 | 20,360 | 19,961 | 18,736 | 18,176 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,401 | 2,426 | 2,279 | 2,605 | 3,344 | 3,544 | P859 - P840 |
| Common equity Tier 1 capital | 23,941 | 23,234 | 22,639 | 22,566 | 22,080 | 21,720 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 23,941 | 23,234 | 22,639 | 22,566 | 22,080 | 21,720 | RCOA8274 |
| Tier 2 capital | 2,601 | 2,540 | 2,497 | 2,376 | 2,311 | 2,471 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,601 | 2,540 | 2,497 | 2,376 | 2,311 | 2,471 | RCOA5310 |
| Total capital | 26,542 | 25,774 | 25,136 | 24,942 | 24,391 | 24,191 | RCOA3792 |
| Total risk-weighted assets | 214,479 | 203,698 | 202,487 | 202,233 | 200,010 | 197,707 | RCOAA223 |
| Average total assets for the leverage ratio | 296,762 | 289,964 | 294,946 | 285,528 | 283,375 | 276,404 | 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 | $21.2M | $3.6M | 17.10% | 1.69% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $58.8M | $8.9M | 15.18% | 4.16% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $2.3M | $465K | 20.00% | 0.22% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $104.9M | $63.3M | 60.30% | 29.49% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $3.0M | $4.6M | 150.00% | 2.12% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $535K | $622K | 116.36% | 0.29% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $93.0M | $92.7M | 99.75% | 43.23% | RC-R Part II, item 4.d, 5.d |
| All other assets | $20.8M | $21.0M | 101.12% | 9.80% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $18.7M | $19.3M | 102.93% | 8.99% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $300 | 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 | $214.5M | ties to item 31 ($214.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $214.5M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $214.5M | 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 | 11.16% | 11.16% | 12.38% | 8.07% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.41% | 11.41% | 12.65% | 8.01% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 11.18% | 11.18% | 12.41% | 7.68% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.16% | 11.16% | 12.33% | 7.90% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.04% | 11.04% | 12.19% | 7.79% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 10.99% | 10.99% | 12.24% | 7.86% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 11.04% | 11.04% | 12.29% | 7.63% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 9.91% | 9.91% | 11.02% | 7.89% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 10.44% | 10.44% | 11.56% | 7.95% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 10.54% | 10.54% | 11.66% | 8.01% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 10.94% | 10.94% | 12.08% | 8.03% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.36% | 11.36% | 12.51% | 8.31% | 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 Pandora (this bank) | Risk-based | 11.16% | 11.16% | 12.38% | 8.07% | |
| Bank of Crockett | $299.1M | Risk-based | 13.31% | 13.31% | 14.56% | 10.46% |
| Farmers Savings Bank | $299.1M | CBLR | NA | NA | NA | 10.99% |
| Durden Banking Company, Incorporated | $299.2M | Risk-based | 21.55% | 21.55% | 22.80% | 16.24% |
| The Tri-County Bank | $299.3M | CBLR | NA | NA | NA | 8.45% |
| Caldwell Bank & Trust Company | $298.6M | CBLR | NA | NA | NA | 10.03% |
| Minnesota National Bank | $298.4M | Risk-based | 11.55% | 11.55% | 12.61% | 9.77% |
| Grant County Bank | $298.4M | CBLR | NA | NA | NA | 13.34% |
| Leighton State Bank | $298.2M | CBLR | NA | NA | NA | 10.99% |
| Redstone Bank | $298.2M | CBLR | NA | NA | NA | 11.98% |
| Peshtigo National Bank | $300.0M | Risk-based | 14.06% | 14.06% | 15.27% | 8.99% |
| Peer 25th percentile | 12.87% | 12.87% | 14.07% | 9.83% | ||
| Peer median | 13.68% | 13.68% | 14.91% | 10.73% | ||
| Peer 75th percentile | 15.93% | 15.93% | 17.15% | 11.73% | ||
| 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/571920/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.