The First National Bank of River Falls: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.04% (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: 10.04% (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 16.79% +10.29 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 | $33.6M | 33,575 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $200.0M | 199,977 | RCOAA223 |
| Recomputed ratio | 16.79% | numerator / denominator | |
| Filed ratio | 16.79% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.29 pp | $20.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.79% +8.79 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 | $33.6M | 33,575 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $200.0M | 199,977 | RCOAA223 |
| Recomputed ratio | 16.79% | numerator / denominator | |
| Filed ratio | 16.79% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.79 pp | $17.6M | capital that could be lost first |
Total risk-based capital ratio 18.04% +8.04 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 | $36.1M | 36,084 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $200.0M | 199,977 | RCOAA223 |
| Recomputed ratio | 18.04% | numerator / denominator | |
| Filed ratio | 18.04% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.04 pp | $16.1M | capital that could be lost first |
Tier 1 leverage ratio 10.06% +5.06 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 | $33.6M | 33,575 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $333.7M | 333,738 | RCOAA224 |
| Recomputed ratio | 10.06% | numerator / denominator | |
| Filed ratio | 10.06% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.06 pp | $16.9M | 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 | 2,120 | 2,120 | 2,120 | 2,120 | 2,120 | 2,120 | RCOAP742 |
| Retained earnings | 31,455 | 30,969 | 30,476 | 30,871 | 30,500 | 30,255 | RCOAKW00 |
| Accumulated other comprehensive income | (10,189) | (9,725) | (9,681) | (10,519) | (14,163) | (13,630) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 23,386 | 23,364 | 22,915 | 22,472 | 18,457 | 18,745 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 10,189 | 9,725 | 9,681 | 10,519 | 14,163 | 13,630 | P859 - P840 |
| Common equity Tier 1 capital | 33,575 | 33,089 | 32,596 | 32,991 | 32,620 | 32,375 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 33,575 | 33,089 | 32,596 | 32,991 | 32,620 | 32,375 | RCOA8274 |
| Tier 2 capital | 2,509 | 2,484 | 2,505 | 2,527 | 2,542 | 2,536 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,509 | 2,484 | 2,505 | 2,527 | 2,542 | 2,536 | RCOA5310 |
| Total capital | 36,084 | 35,573 | 35,101 | 35,518 | 35,162 | 34,911 | RCOA3792 |
| Total risk-weighted assets | 199,977 | 197,975 | 199,725 | 201,459 | 202,693 | 202,223 | RCOAA223 |
| Average total assets for the leverage ratio | 333,738 | 333,425 | 328,696 | 331,994 | 335,094 | 335,722 | 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 | $13.5M | $612K | 4.55% | 0.30% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $131.0M | $28.2M | 21.49% | 14.03% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $11.6M | $400K | 3.46% | 0.20% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $48.2M | $24.1M | 50.00% | 12.00% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $649K | $962K | 148.20% | 0.48% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $120.1M | $117.8M | 98.10% | 58.67% | RC-R Part II, item 4.d, 5.d |
| All other assets | $20.1M | $15.3M | 75.78% | 7.61% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $10.6M | $10.6M | 100.00% | 5.29% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2.8M | NA | 1.41% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $197.9M | ties to item 31 ($197.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $200.7M | RCONB704 |
| Less: excess allowance for credit losses | $757K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $200.0M | 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 | 16.79% | 16.79% | 18.04% | 10.06% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 16.71% | 16.71% | 17.97% | 9.92% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 16.32% | 16.32% | 17.57% | 9.92% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 16.38% | 16.38% | 17.63% | 9.94% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 16.09% | 16.09% | 17.35% | 9.73% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 16.01% | 16.01% | 17.26% | 9.64% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 16.04% | 16.04% | 17.29% | 9.69% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 16.30% | 16.30% | 17.55% | 9.95% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 16.58% | 16.58% | 17.84% | 9.91% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 17.14% | 17.14% | 18.39% | 9.92% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 17.12% | 17.12% | 18.38% | 9.91% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 18.29% | 18.29% | 19.55% | 9.94% | 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 River Falls (this bank) | Risk-based | 16.79% | 16.79% | 18.04% | 10.06% | |
| Heritage Bank | $324.9M | Risk-based | 12.99% | 12.99% | 14.24% | 9.94% |
| Decatur County Bank | $325.6M | Risk-based | 11.01% | 11.01% | 12.00% | 9.03% |
| FMS Bank | $324.8M | Risk-based | 10.79% | 10.79% | 12.04% | 9.85% |
| First State Bank of Burnet | $325.8M | CBLR | NA | NA | NA | 12.53% |
| Western Bank | $325.9M | Risk-based | 32.97% | 32.97% | 34.21% | 12.21% |
| Elizabethton Federal Savings Bank | $326.0M | CBLR | NA | NA | NA | 42.27% |
| The First National Bank in Amboy | $324.5M | CBLR | NA | NA | NA | 10.67% |
| PCSB Bank | $326.1M | CBLR | NA | NA | NA | 11.09% |
| Peer 25th percentile | 10.96% | 10.96% | 12.03% | 9.92% | ||
| Peer median | 12.00% | 12.00% | 13.14% | 10.88% | ||
| Peer 75th percentile | 17.98% | 17.98% | 19.23% | 12.29% | ||
| This bank's percentile | 75 | 75 | 75 | 38 |
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/956255/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.