First Security Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 13.99% (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: 13.99% (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 20.73% +14.23 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 | $1.38B | 1,376,190 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $6.64B | 6,637,052 | RCOAA223 |
| Recomputed ratio | 20.73% | numerator / denominator | |
| Filed ratio | 20.73% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +14.23 pp | $944.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 20.73% +12.73 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 | $1.38B | 1,376,190 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $6.64B | 6,637,052 | RCOAA223 |
| Recomputed ratio | 20.73% | numerator / denominator | |
| Filed ratio | 20.73% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +12.73 pp | $845.2M | capital that could be lost first |
Total risk-based capital ratio 21.99% +11.99 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 | $1.46B | 1,459,450 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $6.64B | 6,637,052 | RCOAA223 |
| Recomputed ratio | 21.99% | numerator / denominator | |
| Filed ratio | 21.99% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +11.99 pp | $795.7M | capital that could be lost first |
Tier 1 leverage ratio 15.60% +10.60 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 | $1.38B | 1,376,190 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $8.82B | 8,821,311 | RCOAA224 |
| Recomputed ratio | 15.60% | numerator / denominator | |
| Filed ratio | 15.60% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +10.60 pp | $935.1M | 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 | 92,107 | 92,107 | 92,107 | 92,107 | 92,107 | 92,107 | RCOAP742 |
| Retained earnings | 1,298,719 | 1,258,067 | 1,270,527 | 1,231,824 | 1,193,701 | 1,157,974 | RCOAKW00 |
| Accumulated other comprehensive income | (180,650) | (214,319) | (172,858) | (203,894) | (276,719) | (250,990) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 1,210,176 | 1,135,855 | 1,189,776 | 1,120,037 | 1,009,089 | 999,091 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 166,014 | 199,683 | 158,222 | 189,258 | 262,083 | 236,354 | P859 - P840 |
| Common equity Tier 1 capital | 1,376,190 | 1,335,538 | 1,347,998 | 1,309,295 | 1,271,172 | 1,235,445 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 1,376,190 | 1,335,538 | 1,347,998 | 1,309,295 | 1,271,172 | 1,235,445 | RCOA8274 |
| Tier 2 capital | 83,260 | 81,847 | 81,519 | 79,937 | 78,991 | 77,416 | RCOA5311 |
| Allowance includable in Tier 2 capital | 83,260 | 81,847 | 81,519 | 79,937 | 78,991 | 77,416 | RCOA5310 |
| Total capital | 1,459,450 | 1,417,385 | 1,429,517 | 1,389,232 | 1,350,163 | 1,312,861 | RCOA3792 |
| Total risk-weighted assets | 6,637,052 | 6,524,240 | 6,488,503 | 6,362,015 | 6,286,661 | 6,160,818 | RCOAA223 |
| Average total assets for the leverage ratio | 8,821,311 | 8,561,063 | 8,672,860 | 8,543,377 | 8,452,233 | 8,321,053 | 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 | $529.4M | $16.3M | 3.07% | 0.24% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $3.46B | $1.38B | 39.89% | 20.72% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $312.2M | $127.2M | 40.76% | 1.91% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $694.1M | $360.5M | 51.94% | 5.41% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $111.0M | $166.5M | 150.00% | 2.50% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $4.0M | $6.0M | 150.00% | 0.09% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $3.79B | $3.79B | 99.83% | 56.84% | RC-R Part II, item 4.d, 5.d |
| All other assets | $294.2M | $288.6M | 98.09% | 4.33% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $556.3M | $529.8M | 95.23% | 7.95% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $6.66B | ties to item 31 ($6.66B) |
|---|---|---|
| Risk-weighted assets before deductions | $6.66B | RCONB704 |
| Less: excess allowance for credit losses | $23.8M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $6.64B | 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 | 20.73% | 20.73% | 21.99% | 15.60% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 20.47% | 20.47% | 21.72% | 15.60% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 20.78% | 20.78% | 22.03% | 15.54% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 20.58% | 20.58% | 21.84% | 15.33% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 20.22% | 20.22% | 21.48% | 15.04% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 20.05% | 20.05% | 21.31% | 14.85% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 19.28% | 19.28% | 20.54% | 14.20% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 20.68% | 20.68% | 21.94% | 15.05% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 19.34% | 19.34% | 20.60% | 14.95% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 22.02% | 22.02% | 23.27% | 17.36% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 21.77% | 21.77% | 23.02% | 17.37% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 21.69% | 21.69% | 22.95% | 17.37% | 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 Security Bank (this bank) | Risk-based | 20.73% | 20.73% | 21.99% | 15.60% | |
| First American Bank | $8.63B | Risk-based | 13.77% | 13.77% | 14.80% | 7.58% |
| Cross River Bank | $8.53B | CBLR | NA | NA | NA | 11.78% |
| Forbright Bank | $8.48B | CBLR | NA | NA | NA | 11.24% |
| German American Bank | $8.43B | Risk-based | 13.31% | 13.31% | 14.24% | 11.19% |
| Heritage Bank | $8.42B | Risk-based | 12.34% | 12.34% | 13.23% | 10.23% |
| CNB Bank | $8.41B | Risk-based | 13.09% | 13.21% | 14.05% | 10.17% |
| Southside Bank | $8.76B | Risk-based | 16.28% | 16.28% | 17.10% | 11.43% |
| Wells Fargo National Bank West | $8.77B | Risk-based | 64.87% | 64.87% | 65.48% | 19.19% |
| BankPlus | $8.38B | CBLR | NA | NA | NA | 10.84% |
| Tompkins Bank & Trust | $8.79B | Risk-based | 11.91% | 11.91% | 12.82% | 9.11% |
| Peer 25th percentile | 12.71% | 12.77% | 13.64% | 10.19% | ||
| Peer median | 13.31% | 13.31% | 14.24% | 11.01% | ||
| Peer 75th percentile | 15.03% | 15.03% | 15.95% | 11.38% | ||
| This bank's percentile | 86 | 86 | 86 | 90 |
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/673440/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.