First National Bank & Trust Company of Newtown: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 20.26% (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: 20.26% (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 27.50% +21.00 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 | $149.3M | 149,348 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $543.1M | 543,075 | RCOAA223 |
| Recomputed ratio | 27.50% | numerator / denominator | |
| Filed ratio | 27.50% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +21.00 pp | $114.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 27.50% +19.50 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 | $149.3M | 149,348 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $543.1M | 543,075 | RCOAA223 |
| Recomputed ratio | 27.50% | numerator / denominator | |
| Filed ratio | 27.50% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +19.50 pp | $105.9M | capital that could be lost first |
Total risk-based capital ratio 28.26% +18.26 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 | $153.5M | 153,472 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $543.1M | 543,075 | RCOAA223 |
| Recomputed ratio | 28.26% | numerator / denominator | |
| Filed ratio | 28.26% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +18.26 pp | $99.2M | capital that could be lost first |
Tier 1 leverage ratio 12.95% +7.95 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 | $149.3M | 149,348 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.15B | 1,153,509 | RCOAA224 |
| Recomputed ratio | 12.95% | numerator / denominator | |
| Filed ratio | 12.95% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.95 pp | $91.7M | 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 | 2,300 | 2,300 | 2,300 | 2,300 | 2,300 | 2,300 | RCOAP742 |
| Retained earnings | 147,048 | 143,804 | 141,045 | 138,718 | 135,823 | 134,561 | RCOAKW00 |
| Accumulated other comprehensive income | (39,409) | (40,069) | (38,318) | (47,702) | (53,680) | (57,187) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 109,939 | 106,035 | 105,027 | 93,316 | 84,443 | 79,674 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 39,409 | 40,069 | 38,318 | 47,702 | 53,681 | 57,187 | P859 - P840 |
| Common equity Tier 1 capital | 149,348 | 146,104 | 143,345 | 141,018 | 138,124 | 136,861 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 149,348 | 146,104 | 143,345 | 141,018 | 138,124 | 136,861 | RCOA8274 |
| Tier 2 capital | 4,124 | 3,999 | 4,046 | 3,587 | 3,657 | 3,372 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,124 | 3,999 | 4,046 | 3,587 | 3,657 | 3,372 | RCOA5310 |
| Total capital | 153,472 | 150,103 | 147,391 | 144,605 | 141,781 | 140,233 | RCOA3792 |
| Total risk-weighted assets | 543,075 | 536,668 | 534,574 | 521,192 | 513,830 | 510,276 | RCOAA223 |
| Average total assets for the leverage ratio | 1,153,509 | 1,122,404 | 1,123,622 | 1,132,249 | 1,126,001 | 1,119,050 | 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 | $59.2M | $363K | 0.61% | 0.07% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $577.9M | $97.6M | 16.89% | 17.97% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $274.0M | $161.3M | 58.88% | 29.70% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $242.6M | $195.4M | 80.55% | 35.99% | RC-R Part II, item 4.d, 5.d |
| All other assets | $69.9M | $67.8M | 96.97% | 12.48% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $17.7M | $17.7M | 100.00% | 3.25% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2.9M | NA | 0.54% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $540.1M | ties to item 31 ($540.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $543.1M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $543.1M | 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 | 27.50% | 27.50% | 28.26% | 12.95% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 27.22% | 27.22% | 27.97% | 13.02% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 26.81% | 26.81% | 27.57% | 12.76% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 27.06% | 27.06% | 27.75% | 12.45% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 26.88% | 26.88% | 27.59% | 12.27% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 26.82% | 26.82% | 27.48% | 12.23% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 26.84% | 26.84% | 27.53% | 12.11% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 27.13% | 27.13% | 27.83% | 12.11% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 26.77% | 26.77% | 27.39% | 12.00% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 26.36% | 26.36% | 26.96% | 11.75% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 25.95% | 25.95% | 26.72% | 11.68% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 25.75% | 25.75% | 26.53% | 11.17% | 12.78% | 12.79% | 13.93% | 10.03% |
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 & Trust Company of Newtown (this bank) | Risk-based | 27.50% | 27.50% | 28.26% | 12.95% | |
| Citizens Bank | $1.17B | CBLR | NA | NA | NA | 13.64% |
| The Honesdale National Bank | $1.17B | CBLR | NA | NA | NA | 13.74% |
| Northstar Bank | $1.16B | CBLR | NA | NA | NA | 9.11% |
| Pointbank | $1.16B | Risk-based | 15.10% | 15.10% | 16.35% | 8.99% |
| The North Side Bank and Trust Company | $1.17B | Risk-based | 12.85% | 12.85% | 13.73% | 11.16% |
| Community National Bank | $1.17B | Risk-based | 14.79% | 14.79% | 16.05% | 10.63% |
| Katahdin Trust Company | $1.16B | Risk-based | 12.71% | 12.71% | 13.79% | 10.00% |
| First General Bank | $1.17B | CBLR | NA | NA | NA | 26.30% |
| Citizens Bank of Las Cruces | $1.17B | Risk-based | 12.20% | 12.20% | 13.45% | 10.42% |
| Peer 25th percentile | 12.71% | 12.71% | 13.73% | 10.00% | ||
| Peer median | 12.85% | 12.85% | 13.79% | 10.63% | ||
| Peer 75th percentile | 14.79% | 14.79% | 16.05% | 13.64% | ||
| This bank's percentile | 100 | 100 | 100 | 67 |
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/1007417/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.