First National Bank of Steeleville: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 17.27% (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: 17.27% (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 24.43% +17.93 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 | $37.8M | 37,802 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $154.7M | 154,734 | RCOAA223 |
| Recomputed ratio | 24.43% | numerator / denominator | |
| Filed ratio | 24.43% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +17.93 pp | $27.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 24.43% +16.43 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 | $37.8M | 37,802 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $154.7M | 154,734 | RCOAA223 |
| Recomputed ratio | 24.43% | numerator / denominator | |
| Filed ratio | 24.43% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +16.43 pp | $25.4M | capital that could be lost first |
Total risk-based capital ratio 25.27% +15.27 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 | $39.1M | 39,106 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $154.7M | 154,734 | RCOAA223 |
| Recomputed ratio | 25.27% | numerator / denominator | |
| Filed ratio | 25.27% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +15.27 pp | $23.6M | capital that could be lost first |
Tier 1 leverage ratio 13.55% +8.55 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 | $37.8M | 37,802 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $279.1M | 279,056 | RCOAA224 |
| Recomputed ratio | 13.55% | numerator / denominator | |
| Filed ratio | 13.55% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +8.55 pp | $23.8M | 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 | 2,640 | 2,640 | 2,640 | 2,640 | 2,640 | 2,640 | RCOAP742 |
| Retained earnings | 35,162 | 34,221 | 33,627 | 35,075 | 34,275 | 33,267 | RCOAKW00 |
| Accumulated other comprehensive income | (6,307) | (6,785) | (5,838) | (6,856) | (8,043) | (8,727) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 31,495 | 30,076 | 30,429 | 30,859 | 28,872 | 27,180 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 6,307 | 6,783 | 5,833 | 6,856 | 8,034 | 8,722 | P859 - P840 |
| Common equity Tier 1 capital | 37,802 | 36,859 | 36,262 | 37,715 | 36,906 | 35,902 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 37,802 | 36,859 | 36,262 | 37,715 | 36,906 | 35,902 | RCOA8274 |
| Tier 2 capital | 1,304 | 1,305 | 1,326 | 1,307 | 1,308 | 1,306 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,304 | 1,305 | 1,326 | 1,307 | 1,308 | 1,306 | RCOA5310 |
| Total capital | 39,106 | 38,164 | 37,588 | 39,022 | 38,214 | 37,208 | RCOA3792 |
| Total risk-weighted assets | 154,734 | 152,201 | 163,375 | 155,718 | 158,509 | 150,532 | RCOAA223 |
| Average total assets for the leverage ratio | 279,056 | 277,448 | 278,702 | 276,506 | 271,451 | 274,225 | 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 | $3.1M | $54K | 1.77% | 0.04% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $149.2M | $41.8M | 28.02% | 27.02% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $3.7M | $0 | 0.00% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $42.7M | $21.3M | 50.00% | 13.78% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $483K | $483K | 100.00% | 0.31% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $67.5M | $67.5M | 100.00% | 43.61% | RC-R Part II, item 4.d, 5.d |
| All other assets | $15.4M | $14.7M | 95.56% | 9.51% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $8.9M | $8.9M | 100.00% | 5.73% | 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 | $154.7M | ties to item 31 ($154.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $154.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $154.7M | 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 | 24.43% | 24.43% | 25.27% | 13.55% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 24.22% | 24.22% | 25.07% | 13.29% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 22.20% | 22.20% | 23.01% | 13.01% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 24.22% | 24.22% | 25.06% | 13.64% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 23.28% | 23.28% | 24.11% | 13.60% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 23.85% | 23.85% | 24.72% | 13.09% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 22.68% | 22.68% | 23.49% | 13.78% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 24.16% | 24.16% | 24.96% | 14.44% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 22.97% | 22.97% | 23.74% | 14.46% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 23.65% | 23.65% | 24.47% | 14.09% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 23.20% | 23.20% | 24.08% | 14.34% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 24.10% | 24.10% | 24.94% | 14.45% | 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 Steeleville (this bank) | Risk-based | 24.43% | 24.43% | 25.27% | 13.55% | |
| FNB Bank | $274.6M | CBLR | NA | NA | NA | 14.48% |
| Columbus Bank and Trust Company | $274.6M | CBLR | NA | NA | NA | 9.47% |
| Davis Trust Company | $274.9M | Risk-based | 11.98% | 11.98% | 12.83% | 8.47% |
| Applied Bank | $274.1M | Risk-based | 78.16% | 78.16% | 78.67% | 17.49% |
| First New Mexico Bank | $275.1M | CBLR | NA | NA | NA | 14.73% |
| The First National Bank of Ballinger | $275.3M | Risk-based | 17.55% | 17.55% | 18.81% | 10.52% |
| First Federal Bank | $275.3M | Risk-based | 15.75% | 15.75% | 16.87% | 9.38% |
| Cayuga Lake National Bank | $273.7M | Risk-based | 17.44% | 17.44% | 18.69% | 9.30% |
| Citizens Bank and Trust Company of Grainger County | $273.2M | CBLR | NA | NA | NA | 14.22% |
| Peer 25th percentile | 15.75% | 15.75% | 16.87% | 9.38% | ||
| Peer median | 17.44% | 17.44% | 18.69% | 10.52% | ||
| Peer 75th percentile | 17.55% | 17.55% | 18.81% | 14.48% | ||
| This bank's percentile | 80 | 80 | 80 | 56 |
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/129349/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.