First National Bank of Pennsylvania: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.60% (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 Tier 1. The bank clears the requirement. Filed figure: 5.60% (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 11.40% +4.90 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 | $4.43B | 4,427,137 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $38.84B | 38,844,897 | RCOAA223 |
| Recomputed ratio | 11.40% | numerator / denominator | |
| Filed ratio | 11.40% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.90 pp | $1.90B | capital that could be lost first |
Tier 1 risk-based capital ratio 11.60% +3.60 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 | $4.51B | 4,507,137 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $38.84B | 38,844,897 | RCOAA223 |
| Recomputed ratio | 11.60% | numerator / denominator | |
| Filed ratio | 11.60% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.60 pp | $1.40B | capital that could be lost first |
Total risk-based capital ratio 13.62% +3.62 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 | $5.29B | 5,291,453 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $38.84B | 38,844,897 | RCOAA223 |
| Recomputed ratio | 13.62% | numerator / denominator | |
| Filed ratio | 13.62% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.62 pp | $1.41B | capital that could be lost first |
Tier 1 leverage ratio 9.43% +4.43 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 | $4.51B | 4,507,137 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $47.80B | 47,802,175 | RCOAA224 |
| Recomputed ratio | 9.43% | numerator / denominator | |
| Filed ratio | 9.43% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.43 pp | $2.12B | 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 | 4,711,034 | 4,711,034 | 4,711,034 | 4,711,034 | 4,711,034 | 4,711,034 | RCOAP742 |
| Retained earnings | 2,190,603 | 2,129,842 | 2,059,890 | 1,920,526 | 1,813,397 | 1,722,100 | RCOAKW00 |
| Accumulated other comprehensive income | (99,431) | (82,552) | (59,875) | (73,950) | (89,273) | (117,955) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 6,802,206 | 6,758,324 | 6,711,049 | 6,557,610 | 6,435,158 | 6,315,179 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (2,375,069) | (2,394,399) | (2,419,614) | (2,408,520) | (2,396,485) | (2,370,973) | P859 - P840 |
| Common equity Tier 1 capital | 4,427,137 | 4,363,925 | 4,291,435 | 4,149,090 | 4,038,673 | 3,944,206 | RCOAP859 |
| Additional Tier 1 capital | 80,000 | 80,000 | 80,000 | 80,000 | 80,000 | 80,000 | RCOAP865 |
| Tier 1 capital | 4,507,137 | 4,443,925 | 4,371,435 | 4,229,090 | 4,118,673 | 4,024,206 | RCOA8274 |
| Tier 2 capital | 784,316 | 819,673 | 816,742 | 827,609 | 822,663 | 857,897 | RCOA5311 |
| Allowance includable in Tier 2 capital | 458,316 | 453,673 | 450,742 | 447,609 | 442,663 | 437,897 | RCOA5310 |
| Total capital | 5,291,453 | 5,263,598 | 5,188,177 | 5,056,699 | 4,941,336 | 4,882,103 | RCOA3792 |
| Total risk-weighted assets | 38,844,897 | 38,147,835 | 37,743,055 | 37,727,731 | 37,772,750 | 37,342,304 | RCOAA223 |
| Average total assets for the leverage ratio | 47,802,175 | 47,307,772 | 47,135,969 | 46,883,011 | 46,479,809 | 45,914,613 | 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 | $2.38B | $67.5M | 2.84% | 0.17% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $8.10B | $1.60B | 19.78% | 4.12% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $95.6M | $150K | 0.16% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $13.92B | $8.19B | 58.86% | 21.09% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $90.6M | $135.9M | 150.00% | 0.35% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $98.7M | $123.7M | 125.36% | 0.32% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $21.90B | $21.49B | 98.12% | 55.31% | RC-R Part II, item 4.d, 5.d |
| All other assets | $2.00B | $1.74B | 87.06% | 4.48% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $7.0M | $87.5M | 1250.00% | 0.23% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $4.51B | $4.38B | 97.02% | 11.26% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $189.4M | $143.0M | 75.46% | 0.37% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $891.4M | NA | 2.29% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $37.95B | ties to item 31 ($37.95B) |
|---|---|---|
| Risk-weighted assets before deductions | $38.84B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $38.84B | 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 | 11.40% | 11.60% | 13.62% | 9.43% | 12.98% | 12.99% | 14.14% | 10.25% |
| 1Q26 | Risk-based | 11.44% | 11.65% | 13.80% | 9.39% | 13.06% | 13.07% | 14.31% | 10.26% |
| 4Q25 | Risk-based | 11.37% | 11.58% | 13.75% | 9.27% | 13.15% | 13.20% | 14.60% | 10.03% |
| 3Q25 | Risk-based | 11.00% | 11.21% | 13.40% | 9.02% | 13.29% | 13.29% | 14.49% | 10.31% |
| 2Q25 | Risk-based | 10.69% | 10.90% | 13.08% | 8.86% | 13.11% | 13.11% | 14.41% | 10.16% |
| 1Q25 | Risk-based | 10.56% | 10.78% | 13.07% | 8.76% | 13.16% | 13.16% | 14.34% | 10.10% |
| 4Q24 | Risk-based | 10.41% | 10.63% | 12.86% | 8.78% | 13.15% | 13.15% | 14.49% | 10.29% |
| 3Q24 | Risk-based | 10.34% | 10.55% | 12.79% | 8.71% | 13.25% | 13.25% | 14.44% | 10.08% |
| 2Q24 | Risk-based | 10.15% | 10.36% | 12.58% | 8.77% | 13.08% | 13.08% | 14.24% | 10.10% |
| 1Q24 | Risk-based | 10.22% | 10.43% | 12.66% | 8.80% | 12.76% | 12.76% | 13.98% | 9.86% |
| 4Q23 | Risk-based | 10.12% | 10.34% | 12.50% | 8.71% | 12.58% | 12.58% | 13.79% | 9.79% |
| 3Q23 | Risk-based | 10.52% | 10.74% | 12.70% | 8.99% | 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 Pennsylvania (this bank) | Risk-based | 11.40% | 11.60% | 13.62% | 9.43% | |
| Associated Bank, N.A. | $51.76B | Risk-based | 10.23% | 10.23% | 11.98% | 8.40% |
| BOKF, N.A. | $52.98B | Risk-based | 12.29% | 12.29% | 14.17% | 9.29% |
| Frost Bank | $53.95B | Risk-based | 14.42% | 14.42% | 15.42% | 9.08% |
| EverBank, N.A. | $46.69B | Risk-based | 13.04% | 13.04% | 13.98% | 9.05% |
| Raymond James Bank | $45.60B | Risk-based | 15.13% | 15.13% | 16.39% | 8.00% |
| SoFi Bank, N.A. | $56.82B | Risk-based | 15.17% | 15.17% | 15.29% | 13.34% |
| Prosperity Bank | $43.88B | Risk-based | 15.24% | 15.24% | 16.46% | 10.64% |
| Barclays Bank Delaware | $43.45B | Risk-based | 13.69% | 15.70% | 17.04% | 10.76% |
| MidFirst Bank | $42.83B | Risk-based | 18.23% | 18.23% | 19.48% | 9.01% |
| Peer 25th percentile | 13.04% | 13.04% | 14.17% | 9.01% | ||
| Peer median | 14.42% | 15.13% | 15.42% | 9.08% | ||
| Peer 75th percentile | 15.17% | 15.24% | 16.46% | 10.64% | ||
| This bank's percentile | 11 | 11 | 11 | 67 |
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/379920/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.