First State Bank Nebraska: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.55% (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: 4.55% (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 11.56% +5.06 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 | $102.5M | 102,475 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $886.8M | 886,786 | RCOAA223 |
| Recomputed ratio | 11.56% | numerator / denominator | |
| Filed ratio | 11.56% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.06 pp | $44.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.56% +3.56 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 | $102.5M | 102,475 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $886.8M | 886,786 | RCOAA223 |
| Recomputed ratio | 11.56% | numerator / denominator | |
| Filed ratio | 11.56% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.56 pp | $31.5M | capital that could be lost first |
Total risk-based capital ratio 12.55% +2.56 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 | $111.3M | 111,336 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $886.8M | 886,786 | RCOAA223 |
| Recomputed ratio | 12.55% | numerator / denominator | |
| Filed ratio | 12.55% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.56 pp | $22.7M | capital that could be lost first |
Tier 1 leverage ratio 9.00% +4.00 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 | $102.5M | 102,475 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.14B | 1,138,642 | RCOAA224 |
| Recomputed ratio | 9.00% | numerator / denominator | |
| Filed ratio | 9.00% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.00 pp | $45.5M | 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 | 62,460 | 62,460 | 62,461 | 57,300 | 57,300 | 57,300 | RCOAP742 |
| Retained earnings | 55,922 | 54,522 | 54,451 | 54,260 | 52,184 | 50,720 | RCOAKW00 |
| Accumulated other comprehensive income | (3,142) | (2,884) | (3,414) | (4,047) | (6,173) | (6,445) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 115,240 | 114,098 | 113,498 | 107,513 | 103,311 | 101,575 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (12,765) | (13,095) | (12,637) | (10,927) | (8,838) | (8,602) | P859 - P840 |
| Common equity Tier 1 capital | 102,475 | 101,003 | 100,861 | 96,586 | 94,473 | 92,973 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 102,475 | 101,003 | 100,861 | 96,586 | 94,473 | 92,973 | RCOA8274 |
| Tier 2 capital | 8,861 | 8,669 | 8,522 | 8,328 | 8,112 | 7,909 | RCOA5311 |
| Allowance includable in Tier 2 capital | 8,861 | 8,669 | 8,522 | 8,328 | 8,112 | 7,909 | RCOA5310 |
| Total capital | 111,336 | 109,672 | 109,383 | 104,914 | 102,585 | 100,882 | RCOA3792 |
| Total risk-weighted assets | 886,786 | 868,605 | 876,895 | 846,754 | 841,763 | 808,287 | RCOAA223 |
| Average total assets for the leverage ratio | 1,138,642 | 1,099,323 | 1,103,099 | 1,076,563 | 1,054,557 | 1,031,488 | 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 | $31.6M | $552K | 1.75% | 0.06% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $146.5M | $39.3M | 26.85% | 4.44% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $131.3M | $71.5M | 54.45% | 8.06% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $1.7M | $2.5M | 150.00% | 0.28% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $2.1M | $2.2M | 100.76% | 0.24% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $772.8M | $711.7M | 92.09% | 80.25% | RC-R Part II, item 4.d, 5.d |
| All other assets | $48.7M | $44.9M | 92.25% | 5.06% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $58K | $725K | 1250.00% | 0.08% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $8.2M | $8.2M | 100.00% | 0.92% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $545K | $165K | 30.28% | 0.02% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $5.1M | NA | 0.58% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $881.7M | ties to item 31 ($881.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $886.8M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $886.8M | 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 | 11.56% | 11.56% | 12.55% | 9.00% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 11.63% | 11.63% | 12.63% | 9.19% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 11.50% | 11.50% | 12.47% | 9.14% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 11.41% | 11.41% | 12.39% | 8.97% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 11.22% | 11.22% | 12.19% | 8.96% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 11.50% | 11.50% | 12.48% | 9.01% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 11.12% | 11.12% | 12.06% | 8.85% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 11.24% | 11.24% | 12.19% | 8.78% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 11.49% | 11.49% | 12.46% | 8.80% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 11.63% | 11.63% | 12.60% | 8.97% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 11.81% | 11.81% | 12.77% | 8.99% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 12.04% | 12.04% | 13.06% | 9.00% | 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 State Bank Nebraska (this bank) | Risk-based | 11.56% | 11.56% | 12.55% | 9.00% | |
| Bank of Commerce | $1.13B | CBLR | NA | NA | NA | 12.85% |
| Hilltop National Bank | $1.14B | CBLR | NA | NA | NA | 11.95% |
| The Farmers Bank, Frankfort, Indiana | $1.14B | CBLR | NA | NA | NA | 9.97% |
| Bayfirst National Bank | $1.13B | Risk-based | 11.47% | 11.47% | 12.77% | 8.30% |
| The Citizens Bank | $1.14B | Risk-based | 17.33% | 17.33% | 18.58% | 9.91% |
| Security State Bank | $1.14B | CBLR | NA | NA | NA | 10.74% |
| First National Bank | $1.14B | Risk-based | 13.04% | 13.04% | 13.76% | 8.84% |
| Bank Forward | $1.13B | CBLR | NA | NA | NA | 10.17% |
| The Bank of Fayette County | $1.14B | CBLR | NA | NA | NA | 9.59% |
| First Arkansas Bank and Trust | $1.14B | CBLR | NA | NA | NA | 10.74% |
| Peer 25th percentile | 12.25% | 12.25% | 13.26% | 9.67% | ||
| Peer median | 13.04% | 13.04% | 13.76% | 10.07% | ||
| Peer 75th percentile | 15.18% | 15.18% | 16.17% | 10.74% | ||
| This bank's percentile | 33 | 33 | 0 | 20 |
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/499453/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.