The First National Bank of Peterstown: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 22.95% (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: 22.95% (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 29.70% +23.20 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 | $12.2M | 12,230 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $41.2M | 41,175 | RCOAA223 |
| Recomputed ratio | 29.70% | numerator / denominator | |
| Filed ratio | 29.70% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +23.20 pp | $9.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 29.70% +21.70 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 | $12.2M | 12,230 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $41.2M | 41,175 | RCOAA223 |
| Recomputed ratio | 29.70% | numerator / denominator | |
| Filed ratio | 29.70% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +21.70 pp | $8.9M | capital that could be lost first |
Total risk-based capital ratio 30.95% +20.95 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 | $12.7M | 12,745 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $41.2M | 41,175 | RCOAA223 |
| Recomputed ratio | 30.95% | numerator / denominator | |
| Filed ratio | 30.95% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +20.95 pp | $8.6M | capital that could be lost first |
Tier 1 leverage ratio 13.90% +8.90 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 | $12.2M | 12,230 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $88.0M | 87,978 | RCOAA224 |
| Recomputed ratio | 13.90% | numerator / denominator | |
| Filed ratio | 13.90% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +8.90 pp | $7.8M | 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 | 440 | 440 | 440 | 440 | 440 | 440 | RCOAP742 |
| Retained earnings | 11,790 | 11,551 | 11,272 | 11,278 | 11,077 | 10,802 | RCOAKW00 |
| Accumulated other comprehensive income | (1,253) | (1,275) | (1,152) | (1,194) | (1,505) | (1,570) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 10,977 | 10,716 | 10,560 | 10,524 | 10,012 | 9,672 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,253 | 1,275 | 1,152 | 1,194 | 1,505 | 1,570 | P859 - P840 |
| Common equity Tier 1 capital | 12,230 | 11,991 | 11,712 | 11,718 | 11,517 | 11,242 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 12,230 | 11,991 | 11,712 | 11,718 | 11,517 | 11,242 | RCOA8274 |
| Tier 2 capital | 515 | 524 | 528 | 522 | 522 | 518 | RCOA5311 |
| Allowance includable in Tier 2 capital | 515 | 524 | 528 | 522 | 522 | 518 | RCOA5310 |
| Total capital | 12,745 | 12,515 | 12,240 | 12,240 | 12,039 | 11,760 | RCOA3792 |
| Total risk-weighted assets | 41,175 | 41,911 | 42,218 | 41,741 | 41,778 | 41,444 | RCOAA223 |
| Average total assets for the leverage ratio | 87,978 | 86,082 | 85,992 | 87,458 | 88,212 | 87,566 | 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 | $10.0M | $337K | 3.36% | 0.82% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $30.0M | $7.1M | 23.81% | 17.33% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $4.0M | $793K | 20.00% | 1.92% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $22.6M | $12.4M | 54.65% | 29.99% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $217K | $326K | 150.00% | 0.79% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $13.7M | $13.7M | 100.00% | 33.33% | RC-R Part II, item 4.d, 5.d |
| All other assets | $5.7M | $5.7M | 99.77% | 13.71% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $869K | $869K | 100.00% | 2.11% | 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 | $41.2M | ties to item 31 ($41.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $41.2M | RCONB704 |
| Less: excess allowance for credit losses | $40K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $41.2M | 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 | 29.70% | 29.70% | 30.95% | 13.90% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 28.61% | 28.61% | 29.86% | 13.93% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 27.74% | 27.74% | 28.99% | 13.62% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 28.07% | 28.07% | 29.32% | 13.40% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 27.57% | 27.57% | 28.82% | 13.06% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 27.13% | 27.13% | 28.38% | 12.84% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 26.13% | 26.13% | 27.38% | 12.89% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 25.77% | 25.77% | 27.02% | 12.94% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 24.84% | 24.84% | 26.09% | 12.68% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 23.79% | 23.79% | 25.04% | 12.58% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 22.55% | 22.55% | 23.77% | 12.38% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 22.46% | 22.46% | 23.68% | 12.61% | 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 Peterstown (this bank) | Risk-based | 29.70% | 29.70% | 30.95% | 13.90% | |
| The Pleasants County Bank | $84.7M | CBLR | NA | NA | NA | 9.44% |
| Farmers State Bank | $84.7M | CBLR | NA | NA | NA | 13.64% |
| Vantage Bank | $85.0M | Risk-based | 10.12% | 10.12% | 11.37% | 8.47% |
| First Security Bank - Canby | $85.2M | Risk-based | 24.90% | 24.90% | 25.87% | 14.06% |
| Allnations Bank | $84.5M | Risk-based | 13.99% | 13.99% | 15.25% | 8.31% |
| Bank of Hancock County | $85.2M | CBLR | NA | NA | NA | 20.15% |
| The First State Bank | $84.3M | Risk-based | 21.34% | 21.34% | 22.59% | 15.27% |
| Independence State Bank | $84.2M | Risk-based | 12.43% | 12.43% | 13.43% | 10.38% |
| Bank of Maple Plain | $85.5M | Risk-based | 27.31% | 27.31% | 28.56% | 14.05% |
| Peer 25th percentile | 12.82% | 12.82% | 13.88% | 9.44% | ||
| Peer median | 17.67% | 17.67% | 18.92% | 13.64% | ||
| Peer 75th percentile | 24.01% | 24.01% | 25.05% | 14.06% | ||
| This bank's percentile | 100 | 100 | 100 | 56 |
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/719030/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.