First National Bank of South Carolina: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 18.01% (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: 18.01% (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 24.80% +18.30 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 | $39.0M | 38,974 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $157.2M | 157,172 | RCOAA223 |
| Recomputed ratio | 24.80% | numerator / denominator | |
| Filed ratio | 24.80% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +18.30 pp | $28.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 24.80% +16.80 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 | $39.0M | 38,974 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $157.2M | 157,172 | RCOAA223 |
| Recomputed ratio | 24.80% | numerator / denominator | |
| Filed ratio | 24.80% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +16.80 pp | $26.4M | capital that could be lost first |
Total risk-based capital ratio 26.01% +16.01 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 | $40.9M | 40,885 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $157.2M | 157,172 | RCOAA223 |
| Recomputed ratio | 26.01% | numerator / denominator | |
| Filed ratio | 26.01% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +16.01 pp | $25.2M | capital that could be lost first |
Tier 1 leverage ratio 12.42% +7.42 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 | $39.0M | 38,974 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $313.8M | 313,846 | RCOAA224 |
| Recomputed ratio | 12.42% | numerator / denominator | |
| Filed ratio | 12.42% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.42 pp | $23.3M | 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 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | RCOAP742 |
| Retained earnings | 33,974 | 33,124 | 32,341 | 31,533 | 30,627 | 29,749 | RCOAKW00 |
| Accumulated other comprehensive income | (3,836) | (3,664) | (3,535) | (3,955) | (5,029) | (5,494) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 35,138 | 34,460 | 33,806 | 32,578 | 30,598 | 29,255 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,836 | 3,664 | 3,535 | 3,955 | 5,029 | 5,494 | P859 - P840 |
| Common equity Tier 1 capital | 38,974 | 38,124 | 37,341 | 36,533 | 35,627 | 34,749 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 38,974 | 38,124 | 37,341 | 36,533 | 35,627 | 34,749 | RCOA8274 |
| Tier 2 capital | 1,911 | 1,902 | 1,868 | 1,859 | 1,850 | 1,838 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,911 | 1,902 | 1,868 | 1,859 | 1,850 | 1,838 | RCOA5310 |
| Total capital | 40,885 | 40,026 | 39,209 | 38,392 | 37,477 | 36,587 | RCOA3792 |
| Total risk-weighted assets | 157,172 | 158,563 | 158,528 | 162,193 | 158,801 | 158,752 | RCOAA223 |
| Average total assets for the leverage ratio | 313,846 | 311,183 | 307,734 | 305,508 | 298,834 | 289,077 | 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 | $65.9M | $2.5M | 3.74% | 1.57% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $96.6M | $16.4M | 17.01% | 10.46% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $2.4M | $2.4M | 100.00% | 1.50% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $44.7M | $24.7M | 55.19% | 15.70% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $302K | $453K | 150.00% | 0.29% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $99.4M | $99.4M | 100.00% | 63.26% | RC-R Part II, item 4.d, 5.d |
| All other assets | $9.7M | $9.4M | 96.67% | 5.97% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $2.0M | $2.0M | 100.00% | 1.26% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $200 | 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 | $157.2M | ties to item 31 ($157.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $157.2M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $157.2M | 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 | 24.80% | 24.80% | 26.01% | 12.42% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 24.04% | 24.04% | 25.24% | 12.25% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 23.55% | 23.55% | 24.73% | 12.13% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 22.52% | 22.52% | 23.67% | 11.96% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 22.43% | 22.43% | 23.60% | 11.92% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 21.89% | 21.89% | 23.05% | 12.02% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 21.72% | 21.72% | 22.88% | 11.77% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 22.16% | 22.16% | 23.32% | 11.70% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 21.78% | 21.78% | 23.03% | 11.61% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 22.09% | 22.09% | 23.34% | 11.74% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 22.51% | 22.51% | 23.76% | 11.57% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 22.61% | 22.61% | 23.86% | 11.04% | 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 South Carolina (this bank) | Risk-based | 24.80% | 24.80% | 26.01% | 12.42% | |
| The Stock Exchange Bank | $309.7M | CBLR | NA | NA | NA | 18.02% |
| The First National Bank of Bellevue | $309.7M | CBLR | NA | NA | NA | 9.39% |
| Citizens Bank | $309.8M | CBLR | NA | NA | NA | 10.07% |
| Security Bank | $309.9M | Risk-based | 15.81% | 15.81% | 16.79% | 13.28% |
| The Pecos County State Bank | $309.4M | CBLR | NA | NA | NA | 11.57% |
| Washington State Bank | $309.2M | Risk-based | 14.96% | 14.96% | 15.91% | 10.81% |
| Riverbank | $310.2M | CBLR | NA | NA | NA | 11.34% |
| The Bankers Bank | $310.5M | Risk-based | 14.08% | 14.08% | 15.33% | 12.70% |
| First State Bank | $308.8M | Risk-based | 17.14% | 17.14% | 18.08% | 10.08% |
| Farmers & Merchants Bank | $308.7M | Risk-based | 17.02% | 17.02% | 17.87% | 12.73% |
| Peer 25th percentile | 14.96% | 14.96% | 15.91% | 10.26% | ||
| Peer median | 15.81% | 15.81% | 16.79% | 11.45% | ||
| Peer 75th percentile | 17.02% | 17.02% | 17.87% | 12.72% | ||
| This bank's percentile | 100 | 100 | 100 | 60 |
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/347022/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.