First Western Trust Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.20% (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: 4.20% (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 11.37% +4.87 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 | $286.6M | 286,566 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.52B | 2,520,546 | RCOAA223 |
| Recomputed ratio | 11.37% | numerator / denominator | |
| Filed ratio | 11.37% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.87 pp | $122.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.37% +3.37 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 | $286.6M | 286,566 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.52B | 2,520,546 | RCOAA223 |
| Recomputed ratio | 11.37% | numerator / denominator | |
| Filed ratio | 11.37% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.37 pp | $84.9M | capital that could be lost first |
Total risk-based capital ratio 12.20% +2.20 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 | $307.6M | 307,610 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.52B | 2,520,546 | RCOAA223 |
| Recomputed ratio | 12.20% | numerator / denominator | |
| Filed ratio | 12.20% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.20 pp | $55.6M | capital that could be lost first |
Tier 1 leverage ratio 9.22% +4.22 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 | $286.6M | 286,566 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $3.11B | 3,106,681 | RCOAA224 |
| Recomputed ratio | 9.22% | numerator / denominator | |
| Filed ratio | 9.22% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.22 pp | $131.2M | 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 | 173,161 | 172,439 | 171,641 | 171,088 | 170,397 | 169,889 | RCOAP742 |
| Retained earnings | 142,576 | 136,204 | 130,665 | 126,820 | 123,044 | 119,963 | RCOAKW00 |
| Accumulated other comprehensive income | 911 | (238) | (1,309) | (1,609) | (754) | (811) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 316,648 | 308,405 | 300,997 | 296,299 | 292,687 | 289,041 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (30,082) | (28,988) | (27,972) | (27,721) | (28,633) | (28,634) | P859 - P840 |
| Common equity Tier 1 capital | 286,566 | 279,417 | 273,025 | 268,578 | 264,054 | 260,407 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 286,566 | 279,417 | 273,025 | 268,578 | 264,054 | 260,407 | RCOA8274 |
| Tier 2 capital | 21,044 | 21,508 | 20,462 | 19,946 | 17,948 | 16,831 | RCOA5311 |
| Allowance includable in Tier 2 capital | 21,044 | 21,508 | 20,462 | 19,946 | 17,948 | 16,831 | RCOA5310 |
| Total capital | 307,610 | 300,925 | 293,487 | 288,524 | 282,002 | 277,238 | RCOA3792 |
| Total risk-weighted assets | 2,520,546 | 2,465,446 | 2,447,563 | 2,397,335 | 2,324,936 | 2,214,013 | RCOAA223 |
| Average total assets for the leverage ratio | 3,106,681 | 3,099,592 | 3,106,478 | 3,126,588 | 2,782,217 | 2,817,435 | 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 | $174.9M | $5.6M | 3.17% | 0.22% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $208.1M | $73.6M | 35.37% | 2.92% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $1.00B | $501.3M | 49.92% | 19.89% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $26.4M | $39.7M | 150.00% | 1.57% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $17.2M | $25.9M | 150.00% | 1.03% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.69B | $1.67B | 98.93% | 66.28% | RC-R Part II, item 4.d, 5.d |
| All other assets | $107.1M | $107.8M | 100.69% | 4.28% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $73.1M | $60.7M | 83.03% | 2.41% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $2.3M | $497K | 21.63% | 0.02% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $35.0M | NA | 1.39% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $2.49B | ties to item 31 ($2.49B) |
|---|---|---|
| Risk-weighted assets before deductions | $2.52B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $2.52B | 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 | 11.37% | 11.37% | 12.20% | 9.22% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 11.33% | 11.33% | 12.21% | 9.01% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 11.15% | 11.15% | 11.99% | 8.79% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 11.20% | 11.20% | 12.04% | 8.59% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 11.36% | 11.36% | 12.13% | 9.49% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 11.76% | 11.76% | 12.52% | 9.24% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 11.41% | 11.41% | 12.10% | 8.94% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 11.39% | 11.39% | 12.13% | 9.11% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 11.22% | 11.22% | 12.35% | 8.95% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 11.00% | 11.00% | 12.02% | 8.70% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 10.54% | 10.54% | 11.45% | 8.71% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 10.42% | 10.42% | 11.31% | 8.88% | 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 Western Trust Bank (this bank) | Risk-based | 11.37% | 11.37% | 12.20% | 9.22% | |
| Bank of Guam | $3.24B | Risk-based | 14.01% | 14.01% | 15.27% | 8.34% |
| Star Financial Bank | $3.23B | Risk-based | 14.27% | 14.27% | 15.21% | 10.33% |
| Academy Bank, N.A. | $3.23B | Risk-based | 17.02% | 17.02% | 18.27% | 14.35% |
| Georgia Banking Company | $3.26B | Risk-based | 11.83% | 11.83% | 13.05% | 10.78% |
| Bristol County Savings Bank | $3.26B | Risk-based | 17.84% | 17.84% | 18.94% | 14.40% |
| U.S. Bank Trust Company, N.A. | $3.21B | Risk-based | 409.95% | 409.95% | 409.95% | 98.64% |
| Stearns Bank N.A. | $3.27B | Risk-based | 15.39% | 16.25% | 17.52% | 15.42% |
| North American Savings Bank, FSB | $3.20B | Risk-based | 17.49% | 17.49% | 18.74% | 14.21% |
| WestStar Bank | $3.28B | Risk-based | 13.13% | 13.13% | 14.07% | 12.27% |
| Lone Star National Bank | $3.28B | Risk-based | 20.01% | 20.01% | 21.09% | 12.87% |
| Peer 25th percentile | 14.07% | 14.07% | 15.22% | 11.15% | ||
| Peer median | 16.21% | 16.64% | 17.90% | 13.54% | ||
| Peer 75th percentile | 17.75% | 17.75% | 18.89% | 14.39% | ||
| This bank's percentile | 0 | 0 | 0 | 10 |
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/3158546/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.