First Reliance Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.26% (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: 6.26% (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 13.16% +6.66 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 | $118.3M | 118,272 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $899.0M | 898,995 | RCOAA223 |
| Recomputed ratio | 13.16% | numerator / denominator | |
| Filed ratio | 13.16% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.66 pp | $59.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.16% +5.16 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 | $118.3M | 118,272 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $899.0M | 898,995 | RCOAA223 |
| Recomputed ratio | 13.16% | numerator / denominator | |
| Filed ratio | 13.16% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.16 pp | $46.4M | capital that could be lost first |
Total risk-based capital ratio 14.26% +4.26 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 | $128.2M | 128,235 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $899.0M | 898,995 | RCOAA223 |
| Recomputed ratio | 14.26% | numerator / denominator | |
| Filed ratio | 14.26% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.26 pp | $38.3M | capital that could be lost first |
Tier 1 leverage ratio 10.53% +5.53 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 | $118.3M | 118,272 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.12B | 1,123,689 | RCOAA224 |
| Recomputed ratio | 10.53% | numerator / denominator | |
| Filed ratio | 10.53% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.53 pp | $62.1M | 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 | 57,068 | 57,068 | 51,568 | 51,568 | 53,568 | 55,068 | RCOAP742 |
| Retained earnings | 62,793 | 59,737 | 61,549 | 58,373 | 55,367 | 51,387 | RCOAKW00 |
| Accumulated other comprehensive income | (5,660) | (5,118) | (4,436) | (4,928) | (6,643) | (7,541) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 114,201 | 111,687 | 108,681 | 105,013 | 102,292 | 98,914 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,071 | 3,527 | 2,993 | 3,495 | 5,207 | 6,132 | P859 - P840 |
| Common equity Tier 1 capital | 118,272 | 115,214 | 111,674 | 108,508 | 107,499 | 105,046 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 118,272 | 115,214 | 111,674 | 108,508 | 107,499 | 105,046 | RCOA8274 |
| Tier 2 capital | 9,963 | 9,833 | 9,650 | 9,510 | 9,461 | 9,426 | RCOA5311 |
| Allowance includable in Tier 2 capital | 9,963 | 9,833 | 9,650 | 9,510 | 9,461 | 9,426 | RCOA5310 |
| Total capital | 128,235 | 125,047 | 121,324 | 118,018 | 116,960 | 114,472 | RCOA3792 |
| Total risk-weighted assets | 898,995 | 883,473 | 877,873 | 869,843 | 907,847 | 881,252 | RCOAA223 |
| Average total assets for the leverage ratio | 1,123,689 | 1,093,876 | 1,099,279 | 1,092,436 | 1,103,183 | 1,072,041 | 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 | $27.9M | $450K | 1.61% | 0.05% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $172.1M | $44.9M | 26.09% | 4.99% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $271.3M | $136.5M | 50.32% | 15.19% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $450K | $675K | 150.00% | 0.08% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $567.1M | $561.0M | 98.93% | 62.41% | RC-R Part II, item 4.d, 5.d |
| All other assets | $73.1M | $83.2M | 113.79% | 9.25% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $63.7M | $62.9M | 98.68% | 6.99% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $9.4M | NA | 1.04% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $889.6M | ties to item 31 ($889.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $899.0M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $899.0M | 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 | 13.16% | 13.16% | 14.26% | 10.53% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 13.04% | 13.04% | 14.15% | 10.53% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 12.72% | 12.72% | 13.82% | 10.16% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 12.47% | 12.47% | 13.57% | 9.93% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 11.84% | 11.84% | 12.88% | 9.74% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 11.92% | 11.92% | 12.99% | 9.80% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 12.42% | 12.42% | 13.47% | 9.96% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 12.51% | 12.51% | 13.56% | 9.87% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 12.28% | 12.28% | 13.34% | 10.01% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 12.37% | 12.37% | 13.46% | 10.16% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.75% | 12.75% | 13.86% | 10.32% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 12.43% | 12.43% | 13.54% | 10.11% | 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 Reliance Bank (this bank) | Risk-based | 13.16% | 13.16% | 14.26% | 10.53% | |
| Evertrust Bank | $1.13B | CBLR | NA | NA | NA | 21.71% |
| Financial Federal Bank | $1.12B | CBLR | NA | NA | NA | 9.92% |
| Liberty Bank and Trust Company | $1.13B | Risk-based | 15.43% | 19.25% | 20.36% | 11.35% |
| Pentucket Bank | $1.12B | CBLR | NA | NA | NA | 11.67% |
| Bank Forward | $1.13B | CBLR | NA | NA | NA | 10.17% |
| Farmers State Bank | $1.12B | CBLR | NA | NA | NA | 14.37% |
| Bayfirst National Bank | $1.13B | Risk-based | 11.47% | 11.47% | 12.77% | 8.30% |
| Bank of Commerce | $1.13B | CBLR | NA | NA | NA | 12.85% |
| First State Bank Nebraska | $1.13B | Risk-based | 11.56% | 11.56% | 12.55% | 9.00% |
| Hilltop National Bank | $1.14B | CBLR | NA | NA | NA | 11.95% |
| Peer 25th percentile | 11.51% | 11.51% | 12.66% | 9.98% | ||
| Peer median | 11.56% | 11.56% | 12.77% | 11.51% | ||
| Peer 75th percentile | 13.50% | 15.40% | 16.56% | 12.63% | ||
| This bank's percentile | 67 | 67 | 67 | 40 |
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/2839790/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.