First Nations Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 11.77% (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: 11.77% (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 18.51% +12.01 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 | $75.0M | 75,020 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $405.2M | 405,207 | RCOAA223 |
| Recomputed ratio | 18.51% | numerator / denominator | |
| Filed ratio | 18.51% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +12.01 pp | $48.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 18.51% +10.51 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 | $75.0M | 75,020 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $405.2M | 405,207 | RCOAA223 |
| Recomputed ratio | 18.51% | numerator / denominator | |
| Filed ratio | 18.51% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +10.51 pp | $42.6M | capital that could be lost first |
Total risk-based capital ratio 19.77% +9.77 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 | $80.1M | 80,119 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $405.2M | 405,207 | RCOAA223 |
| Recomputed ratio | 19.77% | numerator / denominator | |
| Filed ratio | 19.77% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +9.77 pp | $39.6M | capital that could be lost first |
Tier 1 leverage ratio 14.11% +9.11 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 | $75.0M | 75,020 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $531.5M | 531,505 | RCOAA224 |
| Recomputed ratio | 14.11% | numerator / denominator | |
| Filed ratio | 14.11% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +9.11 pp | $48.4M | 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 | 17,967 | 17,967 | 17,967 | 17,967 | 17,967 | 17,967 | RCOAP742 |
| Retained earnings | 57,147 | 55,737 | 54,390 | 52,657 | 51,186 | 49,875 | RCOAKW00 |
| Accumulated other comprehensive income | (25) | (23) | 4 | 2 | (11) | 3 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 75,089 | 73,681 | 72,361 | 70,626 | 69,142 | 67,845 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (69) | (71) | (98) | (96) | (83) | (97) | P859 - P840 |
| Common equity Tier 1 capital | 75,020 | 73,610 | 72,263 | 70,530 | 69,059 | 67,748 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 75,020 | 73,610 | 72,263 | 70,530 | 69,059 | 67,748 | RCOA8274 |
| Tier 2 capital | 5,099 | 5,103 | 5,389 | 5,396 | 5,560 | 5,459 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,099 | 5,103 | 5,389 | 5,396 | 5,560 | 5,459 | RCOA5310 |
| Total capital | 80,119 | 78,713 | 77,652 | 75,926 | 74,619 | 73,207 | RCOA3792 |
| Total risk-weighted assets | 405,207 | 405,582 | 428,700 | 429,271 | 442,541 | 434,400 | RCOAA223 |
| Average total assets for the leverage ratio | 531,505 | 542,234 | 542,770 | 552,381 | 549,662 | 536,329 | 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 | $93.2M | $2.7M | 2.94% | 0.67% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $23.0M | $0 | 0.00% | 0.00% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $34.3M | $19.4M | 56.54% | 4.76% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $520K | $780K | 150.00% | 0.19% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $384.4M | $377.6M | 98.23% | 92.57% | RC-R Part II, item 4.d, 5.d |
| All other assets | $8.3M | $7.3M | 87.49% | 1.79% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $94K | $40K | 42.98% | 0.01% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $17K | 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 | $407.9M | ties to item 31 ($407.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $407.9M | RCONB704 |
| Less: excess allowance for credit losses | $2.7M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $405.2M | 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 | 18.51% | 18.51% | 19.77% | 14.11% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 18.15% | 18.15% | 19.41% | 13.58% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 16.86% | 16.86% | 18.11% | 13.31% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 16.43% | 16.43% | 17.69% | 12.77% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 15.61% | 15.61% | 16.86% | 12.56% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 15.60% | 15.60% | 16.85% | 12.63% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.52% | 15.52% | 16.78% | 12.98% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.76% | 15.76% | 17.01% | 12.37% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.19% | 15.19% | 16.45% | 12.24% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 15.28% | 15.28% | 16.54% | 12.15% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 15.27% | 15.27% | 16.53% | 12.17% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.25% | 15.25% | 16.51% | 12.05% | 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 Nations Bank (this bank) | Risk-based | 18.51% | 18.51% | 19.77% | 14.11% | |
| Essex Bank | $536.6M | CBLR | NA | NA | NA | 12.87% |
| Homestead Bank | $537.0M | CBLR | NA | NA | NA | 18.62% |
| Pan American Bank & Trust | $536.1M | Risk-based | 10.54% | 10.54% | 11.79% | 8.63% |
| Triad Business Bank | $536.0M | Risk-based | 11.54% | 11.54% | 12.29% | 10.86% |
| Bank of Dudley | $537.9M | CBLR | NA | NA | NA | 9.62% |
| First State Bank of St. Charles, Missouri | $535.2M | Risk-based | 15.77% | 15.77% | 17.01% | 15.65% |
| Enterprise Bank of South Carolina | $535.1M | Risk-based | 15.47% | 15.47% | 16.13% | 9.26% |
| First Security Bank and Trust Company | $538.2M | Risk-based | 14.85% | 14.85% | 16.03% | 10.03% |
| Community Bank Mankato | $538.3M | Risk-based | 12.10% | 12.10% | 13.23% | 9.49% |
| Peer 25th percentile | 11.68% | 11.68% | 12.52% | 9.49% | ||
| Peer median | 13.47% | 13.47% | 14.63% | 10.03% | ||
| Peer 75th percentile | 15.31% | 15.31% | 16.10% | 12.87% | ||
| This bank's percentile | 100 | 100 | 100 | 78 |
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/277240/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.