The First National Bank of Sonora: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 2.80% (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: 2.80% (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 9.93% +3.43 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 | $57.2M | 57,172 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $575.9M | 575,906 | RCOAA223 |
| Recomputed ratio | 9.93% | numerator / denominator | |
| Filed ratio | 9.93% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +3.43 pp | $19.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 9.93% +1.93 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 | $57.2M | 57,172 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $575.9M | 575,906 | RCOAA223 |
| Recomputed ratio | 9.93% | numerator / denominator | |
| Filed ratio | 9.93% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +1.93 pp | $11.1M | capital that could be lost first |
Total risk-based capital ratio 10.80% +0.80 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 | $62.2M | 62,209 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $575.9M | 575,906 | RCOAA223 |
| Recomputed ratio | 10.80% | numerator / denominator | |
| Filed ratio | 10.80% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +0.80 pp | $4.6M | capital that could be lost first |
Tier 1 leverage ratio 8.00% +3.00 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 | $57.2M | 57,172 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $714.2M | 714,222 | RCOAA224 |
| Recomputed ratio | 8.00% | numerator / denominator | |
| Filed ratio | 8.00% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.00 pp | $21.5M | 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 | 26,620 | 26,620 | 26,620 | 26,620 | 26,620 | 26,620 | RCOAP742 |
| Retained earnings | 30,552 | 30,092 | 29,380 | 28,283 | 26,821 | 25,989 | RCOAKW00 |
| Accumulated other comprehensive income | (4,062) | (3,875) | (3,145) | (3,626) | (3,978) | (4,257) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 53,110 | 52,837 | 52,855 | 51,277 | 49,463 | 48,352 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,062 | 3,875 | 3,145 | 3,626 | 3,978 | 4,257 | P859 - P840 |
| Common equity Tier 1 capital | 57,172 | 56,712 | 56,000 | 54,903 | 53,441 | 52,609 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 57,172 | 56,712 | 56,000 | 54,903 | 53,441 | 52,609 | RCOA8274 |
| Tier 2 capital | 5,037 | 4,599 | 4,528 | 4,888 | 4,913 | 5,005 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,037 | 4,599 | 4,528 | 4,888 | 4,913 | 5,005 | RCOA5310 |
| Total capital | 62,209 | 61,311 | 60,528 | 59,791 | 58,354 | 57,614 | RCOA3792 |
| Total risk-weighted assets | 575,906 | 538,134 | 532,048 | 505,638 | 454,554 | 441,206 | RCOAA223 |
| Average total assets for the leverage ratio | 714,222 | 687,775 | 687,730 | 689,978 | 689,094 | 638,984 | 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 | $54.2M | $1.4M | 2.57% | 0.24% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $72.0M | $21.5M | 29.90% | 3.74% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $152.6M | $74.8M | 49.02% | 12.99% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $13.1M | $19.6M | 150.00% | 3.40% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $6.8M | $10.2M | 150.00% | 1.77% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $363.6M | $356.4M | 98.02% | 61.89% | RC-R Part II, item 4.d, 5.d |
| All other assets | $68.6M | $66.1M | 96.36% | 11.48% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $25.5M | $25.5M | 100.00% | 4.42% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $441K | NA | 0.08% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $575.5M | does not tie to item 31 ($575.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $575.9M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $575.9M | 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 | 9.93% | 9.93% | 10.80% | 8.00% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 10.54% | 10.54% | 11.39% | 8.25% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 10.53% | 10.53% | 11.38% | 8.14% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 10.86% | 10.86% | 11.82% | 7.96% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.76% | 11.76% | 12.84% | 7.76% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.92% | 11.92% | 13.06% | 8.23% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.81% | 12.81% | 14.04% | 9.03% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.26% | 13.26% | 14.51% | 9.03% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.03% | 13.03% | 14.28% | 8.87% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.58% | 14.58% | 15.83% | 9.20% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.80% | 14.80% | 16.05% | 9.10% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.98% | 14.98% | 16.23% | 9.07% | 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 Sonora (this bank) | Risk-based | 9.93% | 9.93% | 10.80% | 8.00% | |
| Albany Bank & Trust Co., N.A. | $721.8M | CBLR | NA | NA | NA | 16.98% |
| The Bradford National Bank of Greenville | $722.8M | Risk-based | 13.05% | 13.05% | 14.26% | 8.93% |
| Amg National Trust Bank | $722.9M | Risk-based | 24.32% | 24.32% | 24.95% | 15.37% |
| Prism Bank | $720.9M | Risk-based | 11.19% | 11.19% | 12.44% | 10.08% |
| The Eastern Colorado Bank | $720.9M | Risk-based | 14.22% | 14.22% | 15.36% | 11.31% |
| Bank of Luxemburg | $723.4M | Risk-based | 11.40% | 11.40% | 12.24% | 9.64% |
| Union State Bank | $719.1M | Risk-based | 14.00% | 14.00% | 15.11% | 10.25% |
| The Bank of Elk River | $719.1M | Risk-based | 13.64% | 13.64% | 14.80% | 9.14% |
| First National Bank of Scotia | $719.0M | Risk-based | 13.65% | 13.65% | 14.86% | 9.22% |
| Peer 25th percentile | 12.64% | 12.64% | 13.80% | 9.22% | ||
| Peer median | 13.64% | 13.64% | 14.83% | 10.08% | ||
| Peer 75th percentile | 14.06% | 14.06% | 15.18% | 11.31% | ||
| This bank's percentile | 0 | 0 | 0 | 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/591366/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.