First Security Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.20% (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: 7.20% (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 13.95% +7.45 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 | $4.9M | 4,896 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $35.1M | 35,095 | RCOAA223 |
| Recomputed ratio | 13.95% | numerator / denominator | |
| Filed ratio | 13.95% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.45 pp | $2.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.95% +5.95 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 | $4.9M | 4,896 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $35.1M | 35,095 | RCOAA223 |
| Recomputed ratio | 13.95% | numerator / denominator | |
| Filed ratio | 13.95% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.95 pp | $2.1M | capital that could be lost first |
Total risk-based capital ratio 15.20% +5.20 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 | $5.3M | 5,335 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $35.1M | 35,095 | RCOAA223 |
| Recomputed ratio | 15.20% | numerator / denominator | |
| Filed ratio | 15.20% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.20 pp | $1.8M | capital that could be lost first |
Tier 1 leverage ratio 7.96% +2.96 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 | $4.9M | 4,896 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $61.5M | 61,489 | RCOAA224 |
| Recomputed ratio | 7.96% | numerator / denominator | |
| Filed ratio | 7.96% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +2.96 pp | $1.8M | 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 | 227 | 227 | 227 | 227 | 227 | 227 | RCOAP742 |
| Retained earnings | 4,669 | 4,547 | 4,456 | 4,370 | 4,248 | 4,148 | RCOAKW00 |
| Accumulated other comprehensive income | (48) | (23) | 62 | 44 | 17 | (15) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 4,848 | 4,751 | 4,745 | 4,641 | 4,492 | 4,360 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 48 | 23 | (62) | (44) | (17) | 15 | P859 - P840 |
| Common equity Tier 1 capital | 4,896 | 4,774 | 4,683 | 4,597 | 4,475 | 4,375 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 4,896 | 4,774 | 4,683 | 4,597 | 4,475 | 4,375 | RCOA8274 |
| Tier 2 capital | 439 | 410 | 427 | 425 | 420 | 409 | RCOA5311 |
| Allowance includable in Tier 2 capital | 439 | 410 | 427 | 425 | 420 | 409 | RCOA5310 |
| Total capital | 5,335 | 5,184 | 5,110 | 5,022 | 4,895 | 4,784 | RCOA3792 |
| Total risk-weighted assets | 35,095 | 34,366 | 33,990 | 33,878 | 33,455 | 32,635 | RCOAA223 |
| Average total assets for the leverage ratio | 61,489 | 61,071 | 59,113 | 58,810 | 59,055 | 57,585 | 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 | $3.5M | $693K | 20.00% | 1.97% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $15.4M | $1.6M | 10.31% | 4.51% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $24.2M | $12.2M | 50.48% | 34.75% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $29K | $44K | 150.00% | 0.12% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $18.1M | $18.1M | 100.00% | 51.40% | RC-R Part II, item 4.d, 5.d |
| All other assets | $1.3M | $1.3M | 100.00% | 3.69% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.0M | $1.0M | 100.00% | 2.97% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $205K | NA | 0.58% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $34.9M | does not tie to item 31 ($35.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $35.1M | RCONB704 |
| Less: excess allowance for credit losses | $47K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $35.1M | 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 | 13.95% | 13.95% | 15.20% | 7.96% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 13.89% | 13.89% | 15.08% | 7.82% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 13.78% | 13.78% | 15.03% | 7.92% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 13.57% | 13.57% | 14.82% | 7.82% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 13.38% | 13.38% | 14.63% | 7.58% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 13.41% | 13.41% | 14.66% | 7.60% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 13.92% | 13.92% | 15.17% | 7.57% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 14.11% | 14.11% | 15.37% | 7.87% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 13.62% | 13.62% | 14.87% | 7.69% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 13.69% | 13.69% | 14.94% | 7.92% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 13.17% | 13.17% | 14.42% | 7.87% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 12.73% | 12.73% | 13.98% | 7.75% | 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 Security Bank (this bank) | Risk-based | 13.95% | 13.95% | 15.20% | 7.96% | |
| Peoples Bank & Trust Company | $61.9M | Risk-based | 14.00% | 14.00% | 15.27% | 14.36% |
| Farmers and Merchants State Bank of Appleton | $62.0M | CBLR | NA | NA | NA | 12.99% |
| City National Bank | $62.0M | Risk-based | 23.09% | 23.09% | 24.34% | 13.54% |
| Cedar Security Bank | $62.1M | CBLR | NA | NA | NA | 18.04% |
| First National Bank of Spearville | $62.1M | CBLR | NA | NA | NA | 11.80% |
| First National Bank in Frankfort | $61.6M | CBLR | NA | NA | NA | 10.76% |
| First State Bank | $61.5M | CBLR | NA | NA | NA | 11.34% |
| Bank 360 | $61.0M | CBLR | NA | NA | NA | 9.36% |
| Elevate Bank, N.A. | $61.0M | CBLR | NA | NA | NA | 11.17% |
| Peer 25th percentile | 16.27% | 16.27% | 17.54% | 11.17% | ||
| Peer median | 18.55% | 18.55% | 19.80% | 11.80% | ||
| Peer 75th percentile | 20.82% | 20.82% | 22.07% | 13.54% | ||
| This bank's percentile | 0 | 0 | 0 | 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/322551/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.