The First National Bank of Saint Ignace: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.73% (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: 8.73% (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 16.19% +9.69 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 | $25.7M | 25,676 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $158.6M | 158,585 | RCOAA223 |
| Recomputed ratio | 16.19% | numerator / denominator | |
| Filed ratio | 16.19% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.69 pp | $15.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.19% +8.19 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 | $25.7M | 25,676 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $158.6M | 158,585 | RCOAA223 |
| Recomputed ratio | 16.19% | numerator / denominator | |
| Filed ratio | 16.19% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.19 pp | $13.0M | capital that could be lost first |
Total risk-based capital ratio 16.73% +6.73 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 | 26,536 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $158.6M | 158,585 | RCOAA223 |
| Recomputed ratio | 16.73% | numerator / denominator | |
| Filed ratio | 16.73% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.73 pp | $10.7M | capital that could be lost first |
Tier 1 leverage ratio 7.78% +2.78 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 | $25.7M | 25,676 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $329.8M | 329,844 | RCOAA224 |
| Recomputed ratio | 7.78% | numerator / denominator | |
| Filed ratio | 7.78% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +2.78 pp | $9.2M | 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 | 2,000 | 2,000 | 2,000 | 2,000 | 2,000 | 2,000 | RCOAP742 |
| Retained earnings | 23,676 | 23,268 | 22,850 | 22,063 | 21,925 | 21,914 | RCOAKW00 |
| Accumulated other comprehensive income | (8,044) | (7,504) | (6,806) | (8,613) | (10,619) | (11,509) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 17,632 | 17,764 | 18,044 | 15,450 | 13,306 | 12,405 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 8,044 | 7,504 | 6,806 | 8,613 | 10,619 | 11,509 | P859 - P840 |
| Common equity Tier 1 capital | 25,676 | 25,268 | 24,850 | 24,063 | 23,925 | 23,914 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 25,676 | 25,268 | 24,850 | 24,063 | 23,925 | 23,914 | RCOA8274 |
| Tier 2 capital | 860 | 863 | 954 | 962 | 958 | 953 | RCOA5311 |
| Allowance includable in Tier 2 capital | 860 | 863 | 954 | 962 | 958 | 953 | RCOA5310 |
| Total capital | 26,536 | 26,131 | 25,804 | 25,025 | 24,883 | 24,867 | RCOA3792 |
| Total risk-weighted assets | 158,585 | 157,591 | 155,235 | 146,562 | 153,514 | 156,035 | RCOAA223 |
| Average total assets for the leverage ratio | 329,844 | 340,340 | 350,320 | 344,295 | 310,206 | 313,796 | 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 | $41.7M | $1.1M | 2.69% | 0.71% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $176.1M | $39.9M | 22.63% | 25.13% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $28.8M | $15.3M | 53.10% | 9.65% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $687K | $1.0M | 150.00% | 0.65% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $82.5M | $82.5M | 100.00% | 52.02% | RC-R Part II, item 4.d, 5.d |
| All other assets | $17.2M | $17.4M | 100.99% | 10.97% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.4M | $1.4M | 100.00% | 0.88% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2K | 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 | $158.6M | does not tie to item 31 ($158.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $158.6M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $158.6M | 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 | 16.19% | 16.19% | 16.73% | 7.78% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 16.03% | 16.03% | 16.58% | 7.42% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 16.01% | 16.01% | 16.62% | 7.09% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 16.42% | 16.42% | 17.07% | 6.99% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 15.58% | 15.58% | 16.21% | 7.71% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 15.33% | 15.33% | 15.94% | 7.62% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 16.65% | 16.65% | 17.29% | 7.21% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 16.47% | 16.47% | 17.12% | 7.10% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 16.62% | 16.62% | 17.30% | 8.03% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.83% | 13.83% | 14.45% | 6.50% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.51% | 13.51% | 14.12% | 6.17% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.78% | 12.78% | 13.39% | 6.03% | 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 Saint Ignace (this bank) | Risk-based | 16.19% | 16.19% | 16.73% | 7.78% | |
| Charles River Bank | $336.1M | Risk-based | 12.46% | 12.46% | 13.21% | 7.93% |
| The Citizens State Bank | $336.2M | CBLR | NA | NA | NA | 12.08% |
| Farmers and Merchants State Bank of Pierz | $336.2M | CBLR | NA | NA | NA | 9.28% |
| Eastern Savings Bank Federal Savings Bank | $336.4M | CBLR | NA | NA | NA | 30.96% |
| Traditions First Bank | $336.6M | CBLR | NA | NA | NA | 9.91% |
| The First Security Bank | $335.0M | CBLR | NA | NA | NA | 8.29% |
| The Citizens Bank Company | $334.6M | CBLR | NA | NA | NA | 13.56% |
| The First Trust and Savings Bank of Watseka | $337.1M | CBLR | NA | NA | NA | 16.10% |
| Altamaha Bank and Trust Company | $334.1M | Risk-based | 13.08% | 13.08% | 13.87% | 10.19% |
| Reliance Bank | $334.1M | Risk-based | 11.79% | 11.79% | 13.03% | 8.98% |
| Peer 25th percentile | 12.12% | 12.12% | 13.12% | 9.05% | ||
| Peer median | 12.46% | 12.46% | 13.21% | 10.05% | ||
| Peer 75th percentile | 12.77% | 12.77% | 13.54% | 13.19% | ||
| This bank's percentile | 100 | 100 | 100 | 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/381950/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.