First National Bank of Waterloo: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.13% (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: 6.13% (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 12.88% +6.38 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 | $87.0M | 86,955 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $675.2M | 675,238 | RCOAA223 |
| Recomputed ratio | 12.88% | numerator / denominator | |
| Filed ratio | 12.88% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.38 pp | $43.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.88% +4.88 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 | $87.0M | 86,955 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $675.2M | 675,238 | RCOAA223 |
| Recomputed ratio | 12.88% | numerator / denominator | |
| Filed ratio | 12.88% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.88 pp | $32.9M | capital that could be lost first |
Total risk-based capital ratio 14.13% +4.13 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 | $95.4M | 95,402 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $675.2M | 675,238 | RCOAA223 |
| Recomputed ratio | 14.13% | numerator / denominator | |
| Filed ratio | 14.13% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.13 pp | $27.9M | capital that could be lost first |
Tier 1 leverage ratio 9.21% +4.21 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 | $87.0M | 86,955 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $943.9M | 943,944 | RCOAA224 |
| Recomputed ratio | 9.21% | numerator / denominator | |
| Filed ratio | 9.21% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.21 pp | $39.8M | 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 | 38,770 | 38,770 | 38,770 | 38,770 | 38,770 | 38,770 | RCOAP742 |
| Retained earnings | 59,134 | 56,721 | 55,380 | 54,966 | 53,431 | 52,575 | RCOAKW00 |
| Accumulated other comprehensive income | (6,226) | (6,702) | (5,846) | (6,833) | (8,721) | (9,150) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 91,678 | 88,789 | 88,304 | 86,903 | 83,480 | 82,195 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (4,723) | (4,341) | (5,291) | (4,427) | (2,663) | (2,357) | P859 - P840 |
| Common equity Tier 1 capital | 86,955 | 84,448 | 83,013 | 82,476 | 80,817 | 79,838 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 86,955 | 84,448 | 83,013 | 82,476 | 80,817 | 79,838 | RCOA8274 |
| Tier 2 capital | 8,447 | 8,406 | 8,356 | 7,914 | 8,042 | 8,091 | RCOA5311 |
| Allowance includable in Tier 2 capital | 8,447 | 8,406 | 8,356 | 7,914 | 8,042 | 8,091 | RCOA5310 |
| Total capital | 95,402 | 92,854 | 91,369 | 90,390 | 88,859 | 87,929 | RCOA3792 |
| Total risk-weighted assets | 675,238 | 672,194 | 668,212 | 632,680 | 643,226 | 647,349 | RCOAA223 |
| Average total assets for the leverage ratio | 943,944 | 934,978 | 929,351 | 926,118 | 923,763 | 924,484 | 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 | $25.3M | $2.1M | 8.21% | 0.31% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $281.8M | $57.6M | 20.43% | 8.52% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $63.2M | $38.2M | 60.48% | 5.65% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $194.4M | $115.2M | 59.24% | 17.05% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $31.0M | $46.5M | 150.00% | 6.88% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $6.3M | $9.4M | 150.00% | 1.40% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $316.7M | $312.2M | 98.59% | 46.21% | RC-R Part II, item 4.d, 5.d |
| All other assets | $46.1M | $44.5M | 96.36% | 6.58% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $47.1M | $47.1M | 100.00% | 6.97% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $3.0M | NA | 0.44% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $672.8M | does not tie to item 31 ($673.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $675.8M | RCONB704 |
| Less: excess allowance for credit losses | $537K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $675.2M | 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 | 12.88% | 12.88% | 14.13% | 9.21% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.56% | 12.56% | 13.81% | 9.03% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.42% | 12.42% | 13.67% | 8.93% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.04% | 13.04% | 14.29% | 8.91% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.56% | 12.56% | 13.81% | 8.75% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.33% | 12.33% | 13.58% | 8.64% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.55% | 12.55% | 13.79% | 8.46% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.78% | 12.78% | 14.02% | 8.57% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.62% | 12.62% | 13.84% | 8.42% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.43% | 12.43% | 13.59% | 8.28% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.51% | 12.51% | 13.64% | 8.28% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.49% | 12.49% | 13.59% | 8.23% | 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 Waterloo (this bank) | Risk-based | 12.88% | 12.88% | 14.13% | 9.21% | |
| West Alabama Bank & Trust | $929.0M | CBLR | NA | NA | NA | 12.22% |
| Greenfield Banking Company | $930.5M | CBLR | NA | NA | NA | 13.92% |
| Oxford Bank | $930.5M | Risk-based | 13.19% | 13.19% | 14.39% | 11.93% |
| Legends Bank | $927.7M | Risk-based | 12.09% | 12.09% | 13.10% | 9.98% |
| Vermillion State Bank | $931.4M | CBLR | NA | NA | NA | 13.40% |
| Franklin Savings Bank | $931.4M | CBLR | NA | NA | NA | 9.75% |
| Bank of Eastern Oregon | $933.6M | CBLR | NA | NA | NA | 11.59% |
| American Bank & Trust Company Inc. | $924.4M | Risk-based | 11.44% | 11.44% | 12.39% | 9.88% |
| Passumpsic Savings Bank | $934.5M | Risk-based | 19.67% | 19.67% | 20.84% | 13.06% |
| Newfirst National Bank | $934.9M | CBLR | NA | NA | NA | 12.47% |
| Peer 25th percentile | 11.92% | 11.92% | 12.92% | 10.38% | ||
| Peer median | 12.64% | 12.64% | 13.75% | 12.07% | ||
| Peer 75th percentile | 14.81% | 14.81% | 16.01% | 12.91% | ||
| This bank's percentile | 50 | 50 | 50 | 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/145545/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.