First Security Bank - West: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 39.23% (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: 39.23% (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 45.99% +39.49 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 | $9.7M | 9,747 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $21.2M | 21,195 | RCOAA223 |
| Recomputed ratio | 45.99% | numerator / denominator | |
| Filed ratio | 45.99% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +39.49 pp | $8.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 45.99% +37.99 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 | $9.7M | 9,747 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $21.2M | 21,195 | RCOAA223 |
| Recomputed ratio | 45.99% | numerator / denominator | |
| Filed ratio | 45.99% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +37.99 pp | $8.1M | capital that could be lost first |
Total risk-based capital ratio 47.23% +37.23 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 | $10.0M | 10,010 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $21.2M | 21,195 | RCOAA223 |
| Recomputed ratio | 47.23% | numerator / denominator | |
| Filed ratio | 47.23% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +37.23 pp | $7.9M | capital that could be lost first |
Tier 1 leverage ratio 12.87% +7.87 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 | $9.7M | 9,747 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $75.7M | 75,717 | RCOAA224 |
| Recomputed ratio | 12.87% | numerator / denominator | |
| Filed ratio | 12.87% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.87 pp | $6.0M | 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 | 4,690 | 4,690 | 4,690 | 4,690 | 4,690 | 4,690 | RCOAP742 |
| Retained earnings | 5,057 | 4,872 | 4,774 | 4,457 | 4,161 | 3,892 | RCOAKW00 |
| Accumulated other comprehensive income | (1,201) | (1,324) | (1,137) | (1,311) | (1,524) | (1,693) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 8,546 | 8,238 | 8,327 | 7,836 | 7,327 | 6,889 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,201 | 1,324 | 1,137 | 1,331 | 1,524 | 1,692 | P859 - P840 |
| Common equity Tier 1 capital | 9,747 | 9,562 | 9,464 | 9,167 | 8,851 | 8,581 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 9,747 | 9,562 | 9,464 | 9,167 | 8,851 | 8,581 | RCOA8274 |
| Tier 2 capital | 263 | 251 | 174 | 309 | 308 | 301 | RCOA5311 |
| Allowance includable in Tier 2 capital | 263 | 251 | 174 | 309 | 308 | 301 | RCOA5310 |
| Total capital | 10,010 | 9,813 | 9,638 | 9,476 | 9,159 | 8,882 | RCOA3792 |
| Total risk-weighted assets | 21,195 | 22,956 | 25,985 | 24,987 | 26,301 | 25,257 | RCOAA223 |
| Average total assets for the leverage ratio | 75,717 | 71,192 | 69,966 | 69,838 | 72,822 | 71,560 | 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 | $21.5M | $39K | 0.18% | 0.18% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $31.8M | $4.0M | 12.58% | 18.90% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $250K | $50K | 20.00% | 0.24% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $2.1M | $1.1M | 50.00% | 4.96% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $19.4M | $13.9M | 71.50% | 65.52% | RC-R Part II, item 4.d, 5.d |
| All other assets | $1.2M | $1.0M | 82.93% | 4.73% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $870K | $870K | 100.00% | 4.10% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $289K | NA | 1.36% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $20.9M | ties to item 31 ($20.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $21.2M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $21.2M | 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 | 45.99% | 45.99% | 47.23% | 12.87% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 41.65% | 41.65% | 42.75% | 13.43% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 36.42% | 36.42% | 37.09% | 13.53% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 36.69% | 36.69% | 37.92% | 13.13% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 33.65% | 33.65% | 34.82% | 12.15% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 33.97% | 33.97% | 35.17% | 11.99% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 31.21% | 31.21% | 32.34% | 12.00% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 29.08% | 29.08% | 30.01% | 11.88% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 28.66% | 28.66% | 29.77% | 10.69% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 28.66% | 28.66% | 29.92% | 11.49% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 29.67% | 29.67% | 30.94% | 12.96% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 29.95% | 29.95% | 31.21% | 12.43% | 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 - West (this bank) | Risk-based | 45.99% | 45.99% | 47.23% | 12.87% | |
| Century Savings and Loan Association | $75.3M | CBLR | NA | NA | NA | 16.43% |
| Southeast First National Bank | $74.9M | CBLR | NA | NA | NA | 11.67% |
| State Bank | $74.9M | Risk-based | 13.56% | 13.56% | 14.81% | 8.31% |
| Commercial State Bank | $75.5M | CBLR | NA | NA | NA | 28.59% |
| Bonanza Valley State Bank | $74.8M | Risk-based | 12.15% | 12.15% | 12.61% | 9.73% |
| Heartland State Bank | $75.6M | CBLR | NA | NA | NA | 9.75% |
| Fidelity Personal Trust Company, F.S.B. | $74.6M | CBLR | NA | NA | NA | 101.53% |
| Bank of Hazelton | $75.8M | CBLR | NA | NA | NA | 11.14% |
| Elysian Bank | $76.0M | Risk-based | 14.61% | 14.61% | 15.84% | 12.25% |
| West Valley National Bank | $74.3M | Risk-based | 12.13% | 12.13% | 13.38% | 9.36% |
| Peer 25th percentile | 12.15% | 12.15% | 13.19% | 9.74% | ||
| Peer median | 12.85% | 12.85% | 14.09% | 11.40% | ||
| Peer 75th percentile | 13.82% | 13.82% | 15.06% | 15.38% | ||
| This bank's percentile | 100 | 100 | 100 | 70 |
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/969059/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.