First Vision Bank of Tennessee: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.97% (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: 10.97% (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 17.72% +11.22 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 | $52.5M | 52,498 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $296.3M | 296,274 | RCOAA223 |
| Recomputed ratio | 17.72% | numerator / denominator | |
| Filed ratio | 17.72% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.22 pp | $33.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.72% +9.72 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 | $52.5M | 52,498 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $296.3M | 296,274 | RCOAA223 |
| Recomputed ratio | 17.72% | numerator / denominator | |
| Filed ratio | 17.72% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.72 pp | $28.8M | capital that could be lost first |
Total risk-based capital ratio 18.97% +8.97 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 | $56.2M | 56,207 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $296.3M | 296,274 | RCOAA223 |
| Recomputed ratio | 18.97% | numerator / denominator | |
| Filed ratio | 18.97% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.97 pp | $26.6M | capital that could be lost first |
Tier 1 leverage ratio 12.40% +7.40 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 | $52.5M | 52,498 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $423.2M | 423,235 | RCOAA224 |
| Recomputed ratio | 12.40% | numerator / denominator | |
| Filed ratio | 12.40% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.40 pp | $31.3M | 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 | 18,272 | 18,272 | 18,272 | 18,272 | 18,272 | 18,272 | RCOAP742 |
| Retained earnings | 34,226 | 33,327 | 32,509 | 31,809 | 31,862 | 30,996 | RCOAKW00 |
| Accumulated other comprehensive income | (1,479) | (1,172) | (903) | (1,015) | (1,713) | (1,712) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 51,019 | 50,427 | 49,878 | 49,066 | 48,421 | 47,556 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,479 | 1,172 | 903 | 1,015 | 1,713 | 1,712 | P859 - P840 |
| Common equity Tier 1 capital | 52,498 | 51,599 | 50,781 | 50,081 | 50,134 | 49,268 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 52,498 | 51,599 | 50,781 | 50,081 | 50,134 | 49,268 | RCOA8274 |
| Tier 2 capital | 3,709 | 3,437 | 3,519 | 3,509 | 3,596 | 3,462 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,709 | 3,437 | 3,519 | 3,509 | 3,596 | 3,462 | RCOA5310 |
| Total capital | 56,207 | 55,036 | 54,300 | 53,590 | 53,730 | 52,730 | RCOA3792 |
| Total risk-weighted assets | 296,274 | 274,209 | 280,863 | 280,077 | 287,090 | 276,251 | RCOAA223 |
| Average total assets for the leverage ratio | 423,235 | 423,131 | 423,231 | 422,426 | 435,703 | 464,890 | 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 | $39.8M | $2.5M | 6.18% | 0.83% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $54.1M | $12.1M | 22.46% | 4.09% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $106.0M | $55.7M | 52.50% | 18.75% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $145K | $218K | 150.00% | 0.07% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $190.7M | $187.4M | 98.30% | 63.16% | RC-R Part II, item 4.d, 5.d |
| All other assets | $29.2M | $25.3M | 86.79% | 8.53% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $21.1M | $13.5M | 64.24% | 4.56% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | 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 | $296.7M | ties to item 31 ($296.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $296.8M | RCONB704 |
| Less: excess allowance for credit losses | $476K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $296.3M | 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 | 17.72% | 17.72% | 18.97% | 12.40% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 18.82% | 18.82% | 20.07% | 12.19% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 18.08% | 18.08% | 19.33% | 12.00% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 17.88% | 17.88% | 19.13% | 11.86% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 17.46% | 17.46% | 18.72% | 11.51% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 17.83% | 17.83% | 19.09% | 10.60% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 17.27% | 17.27% | 18.52% | 10.32% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 16.02% | 16.02% | 17.27% | 10.20% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.83% | 14.83% | 16.09% | 9.68% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.47% | 13.47% | 14.73% | 9.85% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.08% | 13.08% | 14.33% | 9.90% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.10% | 13.10% | 14.35% | 9.78% | 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 Vision Bank of Tennessee (this bank) | Risk-based | 17.72% | 17.72% | 18.97% | 12.40% | |
| Branson Bank | $414.1M | Risk-based | 11.24% | 11.24% | 12.49% | 9.20% |
| Alliance Community Bank | $414.5M | Risk-based | 14.29% | 14.29% | 15.26% | 9.08% |
| First Community Bank | $413.6M | Risk-based | 11.96% | 11.96% | 13.15% | 9.93% |
| Farmers and Merchants Bank of South Carolina | $413.6M | Risk-based | 42.67% | 42.67% | 43.42% | 16.56% |
| Paradise Bank | $415.2M | Risk-based | 13.21% | 13.21% | 14.25% | 8.76% |
| Bank of Frankewing | $413.1M | CBLR | NA | NA | NA | 11.25% |
| State Bank & Trust | $413.0M | CBLR | NA | NA | NA | 9.01% |
| Sentry Bank | $415.5M | Risk-based | 11.00% | 11.00% | 12.25% | 8.66% |
| CIBC National Trust Company | $412.8M | Risk-based | 215.65% | 215.65% | 215.86% | 59.61% |
| Peer 25th percentile | 11.60% | 11.60% | 12.82% | 9.01% | ||
| Peer median | 13.21% | 13.21% | 14.25% | 9.20% | ||
| Peer 75th percentile | 28.48% | 28.48% | 29.34% | 11.25% | ||
| This bank's percentile | 71 | 71 | 71 | 78 |
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/3350658/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.