First National Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 145.75% (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: 145.75% (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 153.75% +147.25 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 | $38.8M | 38,751 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $25.2M | 25,204 | RCOAA223 |
| Recomputed ratio | 153.75% | numerator / denominator | |
| Filed ratio | 153.75% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +147.25 pp | $37.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 153.75% +145.75 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 | $38.8M | 38,751 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $25.2M | 25,204 | RCOAA223 |
| Recomputed ratio | 153.75% | numerator / denominator | |
| Filed ratio | 153.75% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +145.75 pp | $36.7M | capital that could be lost first |
Total risk-based capital ratio 153.75% +143.75 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 | $38.8M | 38,751 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $25.2M | 25,204 | RCOAA223 |
| Recomputed ratio | 153.75% | numerator / denominator | |
| Filed ratio | 153.75% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +143.75 pp | $36.2M | capital that could be lost first |
Tier 1 leverage ratio 90.66% +85.66 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 | $38.8M | 38,751 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $42.7M | 42,741 | RCOAA224 |
| Recomputed ratio | 90.66% | numerator / denominator | |
| Filed ratio | 90.66% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +85.66 pp | $36.6M | 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 | 15,403 | 15,403 | 15,403 | 15,403 | 15,403 | 15,403 | RCOAP742 |
| Retained earnings | 31,846 | 31,394 | 29,653 | 28,928 | 26,318 | 32,110 | RCOAKW00 |
| Accumulated other comprehensive income | (1,816) | (1,827) | (1,838) | (1,969) | (1,984) | (2,000) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 45,433 | 44,970 | 43,218 | 42,362 | 39,737 | 45,513 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (6,682) | (6,702) | (6,725) | (6,628) | (6,646) | (6,665) | P859 - P840 |
| Common equity Tier 1 capital | 38,751 | 38,268 | 36,493 | 35,734 | 33,091 | 38,848 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 38,751 | 38,268 | 36,493 | 35,734 | 33,091 | 38,848 | RCOA8274 |
| Tier 2 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOA5311 |
| Allowance includable in Tier 2 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOA5310 |
| Total capital | 38,751 | 38,268 | 36,493 | 35,734 | 33,091 | 38,848 | RCOA3792 |
| Total risk-weighted assets | 25,204 | 25,322 | 24,243 | 22,179 | 21,714 | 23,756 | RCOAA223 |
| Average total assets for the leverage ratio | 42,741 | 42,356 | 40,962 | 38,634 | 42,002 | 41,116 | 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 | $26.9M | $5.3M | 19.63% | 20.98% | RC-R Part II, item 1 |
| All other assets | $20.4M | $19.9M | 97.73% | 79.02% | RC-R Part II, item 8 |
| Market risk and other approaches | NA | $400 | 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 | $25.2M | ties to item 31 ($25.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $25.2M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $25.2M | 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 | 153.75% | 153.75% | 153.75% | 90.66% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 151.13% | 151.13% | 151.13% | 90.35% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 150.53% | 150.53% | 150.53% | 89.09% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 161.12% | 161.12% | 161.12% | 92.49% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 152.39% | 152.39% | 152.39% | 78.78% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 163.53% | 163.53% | 163.53% | 94.48% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | NA | NA | NA | 85.23% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | NA | NA | NA | 82.89% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | NA | NA | NA | 84.63% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | NA | NA | NA | 98.34% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | NA | NA | NA | 91.01% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | NA | NA | NA | 96.36% | 20.70% | 20.70% | 21.86% | 12.73% |
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 Trust Company (this bank) | Risk-based | 153.75% | 153.75% | 153.75% | 90.66% | |
| Tarboro Savings Bank, SSB | $54.1M | CBLR | NA | NA | NA | 11.27% |
| The First National Bank of Moody | $54.2M | CBLR | NA | NA | NA | 18.31% |
| Bank of Greeley | $54.4M | CBLR | NA | NA | NA | 12.29% |
| The Union Banking Company | $54.5M | Risk-based | 33.90% | 33.90% | 34.34% | 10.77% |
| Ashton State Bank | $54.5M | Risk-based | 19.26% | 19.26% | 20.26% | 14.70% |
| Lakeside Bank of Salina | $54.6M | CBLR | NA | NA | NA | 11.24% |
| Montezuma State Bank | $54.6M | CBLR | NA | NA | NA | 14.87% |
| Compass Savings Bank | $53.5M | Risk-based | 14.17% | 14.17% | 15.33% | 7.29% |
| Peer 25th percentile | 16.72% | 16.72% | 17.79% | 11.12% | ||
| Peer median | 19.26% | 19.26% | 20.26% | 11.78% | ||
| Peer 75th percentile | 26.58% | 26.58% | 27.30% | 14.74% | ||
| This bank's percentile | 100 | 100 | 100 | 100 |
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/3229875/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.