FirstBank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.54% (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: 4.54% (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 11.29% +4.79 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 | $1.65B | 1,654,695 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $14.66B | 14,661,575 | RCOAA223 |
| Recomputed ratio | 11.29% | numerator / denominator | |
| Filed ratio | 11.29% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.79 pp | $701.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.29% +3.29 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 | $1.65B | 1,654,695 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $14.66B | 14,661,575 | RCOAA223 |
| Recomputed ratio | 11.29% | numerator / denominator | |
| Filed ratio | 11.29% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.29 pp | $481.8M | capital that could be lost first |
Total risk-based capital ratio 12.54% +2.54 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 | $1.84B | 1,838,256 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $14.66B | 14,661,575 | RCOAA223 |
| Recomputed ratio | 12.54% | numerator / denominator | |
| Filed ratio | 12.54% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.54 pp | $372.1M | capital that could be lost first |
Tier 1 leverage ratio 10.35% +5.35 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 | $1.65B | 1,654,695 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $15.99B | 15,985,654 | RCOAA224 |
| Recomputed ratio | 10.35% | numerator / denominator | |
| Filed ratio | 10.35% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.35 pp | $855.4M | 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 | 1,516,418 | 1,516,725 | 1,512,949 | 1,507,572 | 1,066,762 | 1,065,382 | RCOAP742 |
| Retained earnings | 488,671 | 518,605 | 494,899 | 534,432 | 549,522 | 597,704 | RCOAKW00 |
| Accumulated other comprehensive income | (35,823) | (35,260) | (32,552) | (38,478) | (44,011) | (91,953) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 1,969,266 | 2,000,070 | 1,975,296 | 2,003,526 | 1,572,273 | 1,571,133 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (314,571) | (317,384) | (322,183) | (315,638) | (181,812) | (135,485) | P859 - P840 |
| Common equity Tier 1 capital | 1,654,695 | 1,682,686 | 1,653,113 | 1,687,888 | 1,390,461 | 1,435,648 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 1,654,695 | 1,682,686 | 1,653,113 | 1,687,888 | 1,390,461 | 1,435,648 | RCOA8274 |
| Tier 2 capital | 183,561 | 178,373 | 176,989 | 176,002 | 243,874 | 241,963 | RCOA5311 |
| Allowance includable in Tier 2 capital | 183,468 | 178,280 | 176,896 | 175,909 | 143,813 | 141,999 | RCOA5310 |
| Total capital | 1,838,256 | 1,861,059 | 1,830,102 | 1,863,890 | 1,634,335 | 1,677,611 | RCOA3792 |
| Total risk-weighted assets | 14,661,575 | 14,248,265 | 14,136,761 | 14,055,754 | 11,489,907 | 11,348,712 | RCOAA223 |
| Average total assets for the leverage ratio | 15,985,654 | 15,901,546 | 15,798,198 | 15,651,049 | 12,869,552 | 13,034,929 | 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 | $883.5M | $84.4M | 9.56% | 0.58% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $1.58B | $166.2M | 10.53% | 1.13% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $237.3M | $47.5M | 20.00% | 0.32% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $2.92B | $1.87B | 64.20% | 12.76% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $147.9M | $221.8M | 150.00% | 1.51% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $114.1M | $171.2M | 150.00% | 1.17% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $9.88B | $9.79B | 99.10% | 66.73% | RC-R Part II, item 4.d, 5.d |
| All other assets | $855.9M | $993.6M | 116.09% | 6.77% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $20.5M | $256.6M | 1250.00% | 1.75% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $1.05B | $1.04B | 99.16% | 7.06% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $29.4M | $13.0M | 44.17% | 0.09% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $19.3M | NA | 0.13% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $14.66B | ties to item 31 ($14.66B) |
|---|---|---|
| Risk-weighted assets before deductions | $14.68B | RCONB704 |
| Less: excess allowance for credit losses | $15.9M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $14.66B | 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 | 11.29% | 11.29% | 12.54% | 10.35% | 12.98% | 12.99% | 14.14% | 10.25% |
| 1Q26 | Risk-based | 11.81% | 11.81% | 13.06% | 10.58% | 13.06% | 13.07% | 14.31% | 10.26% |
| 4Q25 | Risk-based | 11.69% | 11.69% | 12.95% | 10.46% | 13.15% | 13.20% | 14.60% | 10.03% |
| 3Q25 | Risk-based | 12.01% | 12.01% | 13.26% | 10.78% | 13.29% | 13.29% | 14.49% | 10.31% |
| 2Q25 | Risk-based | 12.10% | 12.10% | 14.22% | 10.80% | 13.11% | 13.11% | 14.41% | 10.16% |
| 1Q25 | Risk-based | 12.65% | 12.65% | 14.78% | 11.01% | 13.16% | 13.16% | 14.34% | 10.10% |
| 4Q24 | Risk-based | 12.60% | 12.60% | 14.75% | 10.82% | 13.15% | 13.15% | 14.49% | 10.29% |
| 3Q24 | Risk-based | 12.70% | 12.70% | 14.85% | 11.19% | 13.25% | 13.25% | 14.44% | 10.08% |
| 2Q24 | Risk-based | 12.71% | 12.71% | 14.87% | 11.45% | 13.08% | 13.08% | 14.24% | 10.10% |
| 1Q24 | Risk-based | 12.54% | 12.54% | 14.69% | 11.08% | 12.76% | 12.76% | 13.98% | 9.86% |
| 4Q23 | Risk-based | 12.20% | 12.20% | 14.25% | 11.06% | 12.58% | 12.58% | 13.79% | 9.79% |
| 3Q23 | Risk-based | 11.82% | 11.82% | 13.82% | 10.77% | 12.66% | 12.67% | 13.78% | 9.78% |
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 |
|---|---|---|---|---|---|---|
| FirstBank (this bank) | Risk-based | 11.29% | 11.29% | 12.54% | 10.35% | |
| Toyota Financial Savings Bank | $16.79B | Risk-based | 14.40% | 14.40% | 15.26% | 11.06% |
| First United Bank and Trust Company | $16.59B | Risk-based | 12.28% | 12.31% | 13.36% | 9.80% |
| Banner Bank | $16.59B | Risk-based | 12.71% | 12.71% | 13.95% | 11.15% |
| Northwest Bank | $17.21B | Risk-based | 12.79% | 12.79% | 14.04% | 9.84% |
| Enterprise Bank & Trust | $17.36B | Risk-based | 12.07% | 12.07% | 13.11% | 9.92% |
| NBT Bank, N.A. | $16.09B | Risk-based | 11.80% | 11.80% | 12.89% | 9.49% |
| Community Bank, N.A. | $17.45B | Risk-based | 11.72% | 11.73% | 12.54% | 7.86% |
| Live Oak Banking Company | $15.96B | Risk-based | 10.46% | 10.46% | 11.72% | 7.99% |
| Peer 25th percentile | 11.78% | 11.78% | 12.81% | 9.11% | ||
| Peer median | 12.17% | 12.19% | 13.23% | 9.82% | ||
| Peer 75th percentile | 12.73% | 12.73% | 13.98% | 10.21% | ||
| This bank's percentile | 12 | 12 | 12 | 75 |
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/436159/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.