FM Bank and Trust: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 3.67% (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: 3.67% (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 10.42% +3.92 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 | $114.6M | 114,588 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.10B | 1,099,855 | RCOAA223 |
| Recomputed ratio | 10.42% | numerator / denominator | |
| Filed ratio | 10.42% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +3.92 pp | $43.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 10.42% +2.42 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 | $114.6M | 114,588 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.10B | 1,099,855 | RCOAA223 |
| Recomputed ratio | 10.42% | numerator / denominator | |
| Filed ratio | 10.42% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +2.42 pp | $26.6M | capital that could be lost first |
Total risk-based capital ratio 11.67% +1.67 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 | $128.4M | 128,382 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.10B | 1,099,855 | RCOAA223 |
| Recomputed ratio | 11.67% | numerator / denominator | |
| Filed ratio | 11.67% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +1.67 pp | $18.4M | capital that could be lost first |
Tier 1 leverage ratio 8.62% +3.62 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 | $114.6M | 114,588 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.33B | 1,329,924 | RCOAA224 |
| Recomputed ratio | 8.62% | numerator / denominator | |
| Filed ratio | 8.62% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.62 pp | $48.1M | 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 | 32,866 | 32,866 | 13,611 | 13,610 | 13,610 | 13,610 | RCOAP742 |
| Retained earnings | 81,722 | 83,058 | 38,305 | 35,159 | 36,716 | 35,979 | RCOAKW00 |
| Accumulated other comprehensive income | (6,828) | (6,907) | (5,675) | (6,245) | (6,965) | (7,226) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 107,760 | 109,017 | 46,241 | 42,524 | 43,361 | 42,363 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 6,828 | 6,907 | 5,675 | 6,245 | 6,965 | 7,226 | P859 - P840 |
| Common equity Tier 1 capital | 114,588 | 115,924 | 51,916 | 48,769 | 50,326 | 49,589 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 114,588 | 115,924 | 51,916 | 48,769 | 50,326 | 49,589 | RCOA8274 |
| Tier 2 capital | 13,794 | 13,235 | 5,860 | 6,088 | 5,907 | 5,606 | RCOA5311 |
| Allowance includable in Tier 2 capital | 13,794 | 13,235 | 5,860 | 6,088 | 5,907 | 5,606 | RCOA5310 |
| Total capital | 128,382 | 129,159 | 57,776 | 54,857 | 56,233 | 55,195 | RCOA3792 |
| Total risk-weighted assets | 1,099,855 | 1,055,037 | 468,694 | 485,950 | 471,292 | 446,664 | RCOAA223 |
| Average total assets for the leverage ratio | 1,329,924 | 1,293,082 | 601,172 | 576,174 | 574,569 | 574,791 | 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 | $110.4M | $559K | 0.51% | 0.05% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $56.8M | $9.6M | 16.87% | 0.87% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $25.0M | $5.0M | 20.00% | 0.45% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $376.4M | $223.7M | 59.43% | 20.27% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $33.6M | $50.4M | 150.00% | 4.57% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $3.5M | $5.2M | 150.00% | 0.47% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $709.4M | $693.0M | 97.69% | 62.80% | RC-R Part II, item 4.d, 5.d |
| Trading assets | $2.4M | $2.4M | 100.00% | 0.22% | RC-R Part II, item 7 |
| All other assets | $69.4M | $62.6M | 90.21% | 5.68% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $41.0M | $41.2M | 100.38% | 3.73% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $2.8M | $1.4M | 50.00% | 0.13% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $8.5M | NA | 0.77% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.10B | ties to item 31 ($1.10B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.10B | RCONB704 |
| Less: excess allowance for credit losses | $3.7M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.10B | 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 | 10.42% | 10.42% | 11.67% | 8.62% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 10.99% | 10.99% | 12.24% | 8.96% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 11.08% | 11.08% | 12.33% | 8.64% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 10.04% | 10.04% | 11.29% | 8.46% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 10.68% | 10.68% | 11.93% | 8.76% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 11.10% | 11.10% | 12.36% | 8.63% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 10.66% | 10.66% | 11.92% | 8.49% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 10.88% | 10.88% | 12.14% | 9.29% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 11.09% | 11.09% | 12.35% | 9.00% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 11.48% | 11.48% | 12.74% | 9.10% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.30% | 12.30% | 13.56% | 9.43% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 11.94% | 11.94% | 13.19% | 10.24% | 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 |
|---|---|---|---|---|---|---|
| FM Bank and Trust (this bank) | Risk-based | 10.42% | 10.42% | 11.67% | 8.62% | |
| County National Bank | $1.36B | Risk-based | 11.01% | 11.01% | 12.16% | 9.34% |
| First Bank of Alabama | $1.36B | Risk-based | 13.37% | 13.37% | 14.35% | 9.82% |
| Truxton Trust Company | $1.37B | Risk-based | 14.02% | 14.02% | 14.92% | 9.27% |
| Southpoint Bank | $1.36B | Risk-based | 8.91% | 8.91% | 10.18% | 6.86% |
| Century Bank | $1.36B | Risk-based | 12.85% | 12.85% | 13.91% | 10.25% |
| Rosedale Bank | $1.36B | CBLR | NA | NA | NA | 18.61% |
| Idaho First Bank | $1.36B | Risk-based | 14.00% | 14.00% | 15.17% | 10.47% |
| Ballston Spa National Bank | $1.37B | Risk-based | 12.52% | 12.52% | 14.66% | 8.74% |
| Southstar Bank, S.S.B. | $1.37B | CBLR | NA | NA | NA | 13.28% |
| Community Financial Services Bank | $1.37B | Risk-based | 13.52% | 13.52% | 14.77% | 10.33% |
| Peer 25th percentile | 12.15% | 12.15% | 13.48% | 9.28% | ||
| Peer median | 13.11% | 13.11% | 14.51% | 10.03% | ||
| Peer 75th percentile | 13.64% | 13.64% | 14.81% | 10.44% | ||
| This bank's percentile | 12 | 12 | 12 | 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/33147/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.