First Security Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.87% (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: 6.87% (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 13.62% +7.12 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 | $88.7M | 88,701 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $651.3M | 651,315 | RCOAA223 |
| Recomputed ratio | 13.62% | numerator / denominator | |
| Filed ratio | 13.62% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.12 pp | $46.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.62% +5.62 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 | $88.7M | 88,701 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $651.3M | 651,315 | RCOAA223 |
| Recomputed ratio | 13.62% | numerator / denominator | |
| Filed ratio | 13.62% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.62 pp | $36.6M | capital that could be lost first |
Total risk-based capital ratio 14.87% +4.87 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 | $96.8M | 96,831 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $651.3M | 651,315 | RCOAA223 |
| Recomputed ratio | 14.87% | numerator / denominator | |
| Filed ratio | 14.87% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.87 pp | $31.7M | capital that could be lost first |
Tier 1 leverage ratio 9.28% +4.28 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 | $88.7M | 88,701 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $956.0M | 955,967 | RCOAA224 |
| Recomputed ratio | 9.28% | numerator / denominator | |
| Filed ratio | 9.28% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.28 pp | $40.9M | 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 | 16,413 | 16,413 | 16,413 | 15,128 | 15,128 | 15,128 | RCOAP742 |
| Retained earnings | 76,162 | 73,198 | 71,924 | 75,524 | 73,096 | 70,453 | RCOAKW00 |
| Accumulated other comprehensive income | (8,227) | (8,983) | (7,963) | (8,778) | (10,562) | (11,799) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 84,348 | 80,628 | 80,374 | 81,874 | 77,662 | 73,782 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,353 | 5,109 | 4,089 | 4,904 | 6,688 | 7,925 | P859 - P840 |
| Common equity Tier 1 capital | 88,701 | 85,737 | 84,463 | 86,778 | 84,350 | 81,707 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 88,701 | 85,737 | 84,463 | 86,778 | 84,350 | 81,707 | RCOA8274 |
| Tier 2 capital | 8,130 | 7,649 | 7,504 | 7,699 | 7,522 | 7,394 | RCOA5311 |
| Allowance includable in Tier 2 capital | 8,130 | 7,649 | 7,504 | 7,699 | 7,522 | 7,394 | RCOA5310 |
| Total capital | 96,831 | 93,386 | 91,967 | 94,477 | 91,872 | 89,101 | RCOA3792 |
| Total risk-weighted assets | 651,315 | 611,702 | 600,169 | 615,694 | 601,536 | 591,494 | RCOAA223 |
| Average total assets for the leverage ratio | 955,967 | 939,140 | 915,902 | 921,426 | 920,110 | 911,547 | 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 | $28.1M | $3.2M | 11.23% | 0.48% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $301.1M | $60.5M | 20.09% | 9.29% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $182.8M | $93.5M | 51.13% | 14.35% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.2M | $1.8M | 150.00% | 0.27% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $422.0M | $408.0M | 96.68% | 62.65% | RC-R Part II, item 4.d, 5.d |
| All other assets | $55.3M | $53.3M | 96.52% | 8.19% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $33.4M | $29.9M | 89.63% | 4.59% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.2M | NA | 0.18% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $650.1M | ties to item 31 ($650.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $651.3M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $651.3M | 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 | 13.62% | 13.62% | 14.87% | 9.28% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.02% | 14.02% | 15.27% | 9.13% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.07% | 14.07% | 15.32% | 9.22% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.09% | 14.09% | 15.34% | 9.42% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.02% | 14.02% | 15.27% | 9.17% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.81% | 13.81% | 15.06% | 8.96% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.96% | 13.96% | 15.21% | 9.03% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.99% | 13.99% | 15.18% | 9.11% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.12% | 14.12% | 15.34% | 9.11% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.04% | 14.04% | 15.27% | 8.97% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.27% | 14.27% | 15.49% | 8.95% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.60% | 14.60% | 15.80% | 9.14% | 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 Security Bank (this bank) | Risk-based | 13.62% | 13.62% | 14.87% | 9.28% | |
| Sanibel Captiva Community Bank | $976.2M | Risk-based | 12.72% | 12.72% | 13.89% | 9.92% |
| Dundee Bank | $975.6M | CBLR | NA | NA | NA | 9.61% |
| BTG Pactual Bank, N.A. | $978.3M | Risk-based | 111.63% | 111.63% | 112.79% | 48.10% |
| Round Top State Bank | $974.1M | CBLR | NA | NA | NA | 11.94% |
| Potomac Bank, Inc. | $980.2M | Risk-based | 12.97% | 12.97% | 14.06% | 9.85% |
| Community First Bank of Indiana | $980.3M | Risk-based | 9.85% | 9.85% | 11.56% | 9.92% |
| Resource Bank | $980.7M | CBLR | NA | NA | NA | 12.80% |
| Transpecos Banks, SSB | $972.1M | Risk-based | 9.49% | 9.49% | 10.45% | 6.67% |
| Tolleson Private Bank | $982.0M | Risk-based | 13.77% | 13.77% | 15.02% | 9.37% |
| Watertown Savings Bank | $971.0M | CBLR | NA | NA | NA | 17.60% |
| Peer 25th percentile | 10.57% | 10.57% | 12.14% | 9.67% | ||
| Peer median | 12.84% | 12.84% | 13.97% | 9.92% | ||
| Peer 75th percentile | 13.57% | 13.57% | 14.78% | 12.59% | ||
| This bank's percentile | 67 | 67 | 67 | 10 |
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/718145/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.