The First Security Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.27% (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: 4.27% (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 11.14% +4.64 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 | $18.0M | 18,047 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $162.0M | 162,023 | RCOAA223 |
| Recomputed ratio | 11.14% | numerator / denominator | |
| Filed ratio | 11.14% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.64 pp | $7.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.14% +3.14 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 | $18.0M | 18,047 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $162.0M | 162,023 | RCOAA223 |
| Recomputed ratio | 11.14% | numerator / denominator | |
| Filed ratio | 11.14% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.14 pp | $5.1M | capital that could be lost first |
Total risk-based capital ratio 12.27% +2.27 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 | $19.9M | 19,878 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $162.0M | 162,023 | RCOAA223 |
| Recomputed ratio | 12.27% | numerator / denominator | |
| Filed ratio | 12.27% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.27 pp | $3.7M | capital that could be lost first |
Tier 1 leverage ratio 7.98% +2.98 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 | $18.0M | 18,047 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $226.1M | 226,087 | RCOAA224 |
| Recomputed ratio | 7.98% | numerator / denominator | |
| Filed ratio | 7.98% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +2.98 pp | $6.7M | 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 | 16,100 | 6,700 | 6,700 | 6,700 | 6,700 | 6,700 | RCOAP742 |
| Retained earnings | 4,460 | 2,779 | 2,562 | 2,795 | 2,481 | 2,654 | RCOAKW00 |
| Accumulated other comprehensive income | (196) | (193) | (27) | (114) | (375) | (426) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 20,364 | 9,286 | 9,235 | 9,381 | 8,806 | 8,928 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (2,317) | (391) | (557) | (470) | (209) | (158) | P859 - P840 |
| Common equity Tier 1 capital | 18,047 | 8,895 | 8,678 | 8,911 | 8,597 | 8,770 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 18,047 | 8,895 | 8,678 | 8,911 | 8,597 | 8,770 | RCOA8274 |
| Tier 2 capital | 1,831 | 855 | 855 | 895 | 892 | 914 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,831 | 855 | 855 | 895 | 892 | 914 | RCOA5310 |
| Total capital | 19,878 | 9,750 | 9,533 | 9,806 | 9,489 | 9,684 | RCOA3792 |
| Total risk-weighted assets | 162,023 | 75,325 | 75,797 | 71,551 | 71,308 | 73,526 | RCOAA223 |
| Average total assets for the leverage ratio | 226,087 | 104,312 | 103,391 | 99,624 | 99,472 | 97,216 | 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 | $5.4M | $45K | 0.83% | 0.03% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $46.7M | $7.6M | 16.20% | 4.67% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $2.8M | $556K | 20.00% | 0.34% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $51.1M | $25.6M | 50.12% | 15.82% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $4.4M | $4.4M | 100.00% | 2.71% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $100.8M | $99.8M | 99.07% | 61.63% | RC-R Part II, item 4.d, 5.d |
| All other assets | $16.3M | $15.8M | 97.19% | 9.77% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $8.2M | $8.2M | 100.00% | 5.03% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $200 | NA | 0.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $162.0M | ties to item 31 ($162.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $162.0M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $162.0M | 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 | 11.14% | 11.14% | 12.27% | 7.98% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.81% | 11.81% | 12.94% | 8.53% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 11.45% | 11.45% | 12.58% | 8.39% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.45% | 12.45% | 13.70% | 8.94% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.06% | 12.06% | 13.31% | 8.64% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.93% | 11.93% | 13.17% | 9.02% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 11.77% | 11.77% | 12.99% | 9.04% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 11.86% | 11.86% | 13.07% | 9.54% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.29% | 12.29% | 13.53% | 9.64% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 9.72% | 9.72% | 10.97% | 7.54% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 9.46% | 9.46% | 10.70% | 7.64% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 9.72% | 9.72% | 10.92% | 7.65% | 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 |
|---|---|---|---|---|---|---|
| The First Security Bank (this bank) | Risk-based | 11.14% | 11.14% | 12.27% | 7.98% | |
| I3 Bank | $225.5M | Risk-based | 10.53% | 10.53% | 11.76% | 8.80% |
| Blue Grass Savings Bank | $225.5M | CBLR | NA | NA | NA | 14.30% |
| First Texoma National Bank | $225.4M | CBLR | NA | NA | NA | 11.60% |
| First Security Bank and Trust Company | $226.0M | CBLR | NA | NA | NA | 10.09% |
| Unity National Bank of Houston | $224.9M | Risk-based | 8.54% | 15.51% | 16.74% | 12.07% |
| Tbo Bank | $224.8M | Risk-based | 11.73% | 11.73% | 13.00% | 10.87% |
| First Farmers and Commercial Bank | $226.4M | Risk-based | 14.54% | 14.54% | 15.80% | 9.86% |
| First State Bank of Bedias | $224.8M | CBLR | NA | NA | NA | 17.94% |
| The Seymour Bank | $224.7M | CBLR | NA | NA | NA | 11.30% |
| Peer 25th percentile | 10.03% | 11.43% | 12.69% | 10.09% | ||
| Peer median | 11.13% | 13.14% | 14.40% | 11.30% | ||
| Peer 75th percentile | 12.43% | 14.79% | 16.03% | 12.07% | ||
| This bank's percentile | 50 | 25 | 25 | 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/460350/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.