First National Bank of Scotia: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.86% (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: 6.86% (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 13.65% +7.15 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 | $66.1M | 66,058 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $484.0M | 484,039 | RCOAA223 |
| Recomputed ratio | 13.65% | numerator / denominator | |
| Filed ratio | 13.65% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.15 pp | $34.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.65% +5.65 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 | $66.1M | 66,058 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $484.0M | 484,039 | RCOAA223 |
| Recomputed ratio | 13.65% | numerator / denominator | |
| Filed ratio | 13.65% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.65 pp | $27.3M | capital that could be lost first |
Total risk-based capital ratio 14.86% +4.86 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 | $71.9M | 71,941 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $484.0M | 484,039 | RCOAA223 |
| Recomputed ratio | 14.86% | numerator / denominator | |
| Filed ratio | 14.86% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.86 pp | $23.5M | capital that could be lost first |
Tier 1 leverage ratio 9.22% +4.22 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 | $66.1M | 66,058 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $716.3M | 716,291 | RCOAA224 |
| Recomputed ratio | 9.22% | numerator / denominator | |
| Filed ratio | 9.22% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.22 pp | $30.2M | 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 | 11,448 | 11,448 | 11,448 | 11,448 | 11,448 | 11,448 | RCOAP742 |
| Retained earnings | 54,610 | 53,294 | 52,598 | 52,178 | 50,739 | 49,524 | RCOAKW00 |
| Accumulated other comprehensive income | 2,109 | 2,062 | 2,247 | 61 | (814) | (1,234) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 68,167 | 66,804 | 66,293 | 63,687 | 61,373 | 59,738 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (2,109) | (2,062) | (2,247) | (61) | 814 | 1,234 | P859 - P840 |
| Common equity Tier 1 capital | 66,058 | 64,742 | 64,046 | 63,626 | 62,187 | 60,972 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 66,058 | 64,742 | 64,046 | 63,626 | 62,187 | 60,972 | RCOA8274 |
| Tier 2 capital | 5,883 | 5,669 | 5,644 | 5,605 | 5,610 | 5,585 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,883 | 5,669 | 5,644 | 5,605 | 5,610 | 5,585 | RCOA5310 |
| Total capital | 71,941 | 70,411 | 69,690 | 69,231 | 67,797 | 66,557 | RCOA3792 |
| Total risk-weighted assets | 484,039 | 485,618 | 487,265 | 483,846 | 485,699 | 482,145 | RCOAA223 |
| Average total assets for the leverage ratio | 716,291 | 704,419 | 701,738 | 712,000 | 699,021 | 684,192 | 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 | $84.2M | $962K | 1.14% | 0.20% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $80.5M | $12.9M | 16.08% | 2.67% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $219.1M | $120.3M | 54.89% | 24.85% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $6.9M | $10.3M | 150.00% | 2.13% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $291.0M | $291.0M | 100.00% | 60.13% | RC-R Part II, item 4.d, 5.d |
| All other assets | $46.4M | $45.4M | 97.83% | 9.37% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $3.1M | $3.1M | 100.00% | 0.65% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | -$400 | 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 | $484.0M | ties to item 31 ($484.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $484.0M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $484.0M | 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 | 13.65% | 13.65% | 14.86% | 9.22% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.33% | 13.33% | 14.50% | 9.19% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.14% | 13.14% | 14.30% | 9.13% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.15% | 13.15% | 14.31% | 8.94% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.80% | 12.80% | 13.96% | 8.90% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.65% | 12.65% | 13.80% | 8.91% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.78% | 12.78% | 13.99% | 8.90% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.68% | 12.68% | 13.92% | 8.82% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.31% | 12.31% | 13.56% | 8.73% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.35% | 12.35% | 13.60% | 8.66% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.09% | 12.09% | 13.33% | 8.46% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.76% | 11.76% | 13.01% | 8.27% | 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 |
|---|---|---|---|---|---|---|
| First National Bank of Scotia (this bank) | Risk-based | 13.65% | 13.65% | 14.86% | 9.22% | |
| The Bank of Elk River | $719.1M | Risk-based | 13.64% | 13.64% | 14.80% | 9.14% |
| Union State Bank | $719.1M | Risk-based | 14.00% | 14.00% | 15.11% | 10.25% |
| Artisans' Bank | $718.2M | Risk-based | 13.01% | 13.01% | 13.95% | 10.44% |
| Hickory Point Bank and Trust | $717.5M | Risk-based | 16.15% | 16.15% | 17.25% | 11.04% |
| The Eastern Colorado Bank | $720.9M | Risk-based | 14.22% | 14.22% | 15.36% | 11.31% |
| Prism Bank | $720.9M | Risk-based | 11.19% | 11.19% | 12.44% | 10.08% |
| First Fidelity Bank | $717.0M | Risk-based | 12.88% | 12.88% | 13.32% | 9.41% |
| Albany Bank & Trust Co., N.A. | $721.8M | CBLR | NA | NA | NA | 16.98% |
| The First National Bank of Sonora | $722.0M | Risk-based | 9.93% | 9.93% | 10.80% | 8.00% |
| Peer 25th percentile | 12.46% | 12.46% | 13.10% | 9.41% | ||
| Peer median | 13.32% | 13.32% | 14.37% | 10.25% | ||
| Peer 75th percentile | 14.06% | 14.06% | 15.18% | 11.04% | ||
| This bank's percentile | 62 | 62 | 62 | 22 |
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/472616/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.