First Security Bank and Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.03% (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: 8.03% (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 14.85% +8.35 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 | $54.6M | 54,569 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $367.5M | 367,536 | RCOAA223 |
| Recomputed ratio | 14.85% | numerator / denominator | |
| Filed ratio | 14.85% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.35 pp | $30.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.85% +6.85 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 | $54.6M | 54,569 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $367.5M | 367,536 | RCOAA223 |
| Recomputed ratio | 14.85% | numerator / denominator | |
| Filed ratio | 14.85% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.85 pp | $25.2M | capital that could be lost first |
Total risk-based capital ratio 16.03% +6.03 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 | $58.9M | 58,918 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $367.5M | 367,536 | RCOAA223 |
| Recomputed ratio | 16.03% | numerator / denominator | |
| Filed ratio | 16.03% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.03 pp | $22.2M | capital that could be lost first |
Tier 1 leverage ratio 10.03% +5.03 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 | $54.6M | 54,569 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $544.3M | 544,254 | RCOAA224 |
| Recomputed ratio | 10.03% | numerator / denominator | |
| Filed ratio | 10.03% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.03 pp | $27.4M | 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 | 31,645 | 31,646 | 31,646 | 31,646 | 31,646 | 31,646 | RCOAP742 |
| Retained earnings | 31,271 | 30,757 | 30,507 | 29,543 | 28,895 | 27,585 | RCOAKW00 |
| Accumulated other comprehensive income | (6,945) | (7,464) | (6,768) | (7,543) | (9,052) | (10,149) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 55,971 | 54,939 | 55,385 | 53,646 | 51,489 | 49,082 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (1,402) | (903) | (1,619) | (865) | 625 | 1,704 | P859 - P840 |
| Common equity Tier 1 capital | 54,569 | 54,036 | 53,766 | 52,781 | 52,114 | 50,786 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 54,569 | 54,036 | 53,766 | 52,781 | 52,114 | 50,786 | RCOA8274 |
| Tier 2 capital | 4,349 | 4,178 | 4,242 | 4,385 | 4,506 | 4,942 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,349 | 4,178 | 4,242 | 4,385 | 4,506 | 4,942 | RCOA5310 |
| Total capital | 58,918 | 58,214 | 58,008 | 57,166 | 56,620 | 55,728 | RCOA3792 |
| Total risk-weighted assets | 367,536 | 374,555 | 375,220 | 373,173 | 382,329 | 395,208 | RCOAA223 |
| Average total assets for the leverage ratio | 544,254 | 544,098 | 553,896 | 545,407 | 556,753 | 556,851 | 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 | $23.8M | $1.1M | 4.46% | 0.29% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $132.2M | $34.1M | 25.79% | 9.28% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $5.3M | $102K | 1.92% | 0.03% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $116.7M | $58.4M | 50.08% | 15.90% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $773K | $1.2M | 150.00% | 0.32% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $229.9M | $228.3M | 99.28% | 62.10% | RC-R Part II, item 4.d, 5.d |
| All other assets | $23.2M | $22.5M | 96.98% | 6.11% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $12.8M | $12.8M | 99.71% | 3.48% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $9.2M | NA | 2.50% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $358.4M | ties to item 31 ($358.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $367.5M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $367.5M | 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 | 14.85% | 14.85% | 16.03% | 10.03% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.43% | 14.43% | 15.54% | 9.93% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.33% | 14.33% | 15.46% | 9.71% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.14% | 14.14% | 15.32% | 9.68% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.63% | 13.63% | 14.81% | 9.36% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.85% | 12.85% | 14.10% | 9.12% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.01% | 13.01% | 14.26% | 9.02% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.95% | 12.95% | 14.20% | 9.00% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.74% | 12.74% | 13.99% | 8.98% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.63% | 12.63% | 13.88% | 8.83% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.85% | 11.85% | 13.10% | 8.56% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.92% | 11.92% | 13.18% | 8.47% | 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 and Trust Company (this bank) | 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% |
| Bank of Dudley | $537.9M | CBLR | NA | NA | NA | 9.62% |
| Homestead Bank | $537.0M | CBLR | NA | NA | NA | 18.62% |
| Essex Bank | $536.6M | CBLR | NA | NA | NA | 12.87% |
| First Nations Bank | $536.6M | Risk-based | 18.51% | 18.51% | 19.77% | 14.11% |
| 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% |
| Vast Bank, N.A. | $540.4M | Risk-based | 18.01% | 18.01% | 19.27% | 14.12% |
| Herring Bank | $540.5M | Risk-based | 17.45% | 17.45% | 18.47% | 12.20% |
| Peer 25th percentile | 11.68% | 11.68% | 12.52% | 9.62% | ||
| Peer median | 14.77% | 14.77% | 15.85% | 12.20% | ||
| Peer 75th percentile | 17.87% | 17.87% | 19.07% | 14.11% | ||
| This bank's percentile | 50 | 50 | 50 | 33 |
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/894544/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.