FNB Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.46% (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: 7.46% (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 14.21% +7.71 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 | $28.9M | 28,893 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $203.4M | 203,359 | RCOAA223 |
| Recomputed ratio | 14.21% | numerator / denominator | |
| Filed ratio | 14.21% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.71 pp | $15.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.21% +6.21 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 | $28.9M | 28,893 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $203.4M | 203,359 | RCOAA223 |
| Recomputed ratio | 14.21% | numerator / denominator | |
| Filed ratio | 14.21% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.21 pp | $12.6M | capital that could be lost first |
Total risk-based capital ratio 15.46% +5.46 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 | $31.4M | 31,446 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $203.4M | 203,359 | RCOAA223 |
| Recomputed ratio | 15.46% | numerator / denominator | |
| Filed ratio | 15.46% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.46 pp | $11.1M | capital that could be lost first |
Tier 1 leverage ratio 10.21% +5.21 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 | $28.9M | 28,893 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $282.9M | 282,904 | RCOAA224 |
| Recomputed ratio | 10.21% | numerator / denominator | |
| Filed ratio | 10.21% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.21 pp | $14.7M | 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 | 11,423 | 11,423 | 11,423 | 11,423 | 11,423 | 11,423 | RCOAP742 |
| Retained earnings | 17,470 | 16,537 | 15,693 | 18,143 | 17,371 | 16,861 | RCOAKW00 |
| Accumulated other comprehensive income | (5,114) | (5,339) | (4,626) | (5,019) | (5,779) | (6,278) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 23,779 | 22,621 | 22,490 | 24,547 | 23,015 | 22,006 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,114 | 5,339 | 4,626 | 5,019 | 5,779 | 6,278 | P859 - P840 |
| Common equity Tier 1 capital | 28,893 | 27,960 | 27,116 | 29,566 | 28,794 | 28,284 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 28,893 | 27,960 | 27,116 | 29,566 | 28,794 | 28,284 | RCOA8274 |
| Tier 2 capital | 2,553 | 2,626 | 2,730 | 2,631 | 2,628 | 2,478 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,553 | 2,626 | 2,730 | 2,631 | 2,628 | 2,478 | RCOA5310 |
| Total capital | 31,446 | 30,586 | 29,846 | 32,197 | 31,422 | 30,762 | RCOA3792 |
| Total risk-weighted assets | 203,359 | 209,221 | 217,718 | 210,397 | 210,148 | 198,068 | RCOAA223 |
| Average total assets for the leverage ratio | 282,904 | 281,536 | 269,587 | 267,836 | 262,113 | 262,139 | 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 | $11.1M | $758K | 6.82% | 0.37% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $72.1M | $9.4M | 13.03% | 4.60% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $14.5M | $8.8M | 60.91% | 4.31% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $6.7M | $9.9M | 147.09% | 4.85% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $159.7M | $155.3M | 97.25% | 76.03% | RC-R Part II, item 4.d, 5.d |
| All other assets | $10.8M | $10.2M | 95.02% | 5.00% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $215K | $2.7M | 1250.00% | 1.32% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $1.5M | $1.5M | 100.00% | 0.73% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $5.7M | NA | 2.79% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $198.6M | does not tie to item 31 ($199.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $204.3M | RCONB704 |
| Less: excess allowance for credit losses | $909K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $203.4M | 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 | 14.21% | 14.21% | 15.46% | 10.21% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.36% | 13.36% | 14.62% | 9.93% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.45% | 12.45% | 13.71% | 10.06% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.05% | 14.05% | 15.30% | 11.04% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.70% | 13.70% | 14.95% | 10.99% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.28% | 14.28% | 15.53% | 10.79% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.86% | 13.86% | 15.11% | 10.48% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.55% | 14.55% | 15.80% | 10.69% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.91% | 13.91% | 15.16% | 10.63% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.67% | 14.67% | 15.92% | 10.44% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.49% | 14.49% | 15.74% | 10.39% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.56% | 15.56% | 16.81% | 11.18% | 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 |
|---|---|---|---|---|---|---|
| FNB Bank (this bank) | Risk-based | 14.21% | 14.21% | 15.46% | 10.21% | |
| North Shore Trust and Savings | $270.3M | CBLR | NA | NA | NA | 25.24% |
| The Farmers and Merchants National Bank of Nashville | $270.3M | Risk-based | 15.26% | 15.26% | 16.15% | 11.60% |
| Citizens State Bank | $270.1M | CBLR | NA | NA | NA | 10.74% |
| The Apple Creek Banking Company | $270.6M | CBLR | NA | NA | NA | 9.17% |
| Mediapolis Savings Bank | $269.9M | CBLR | NA | NA | NA | 10.20% |
| South Coast Bank & Trust | $269.8M | CBLR | NA | NA | NA | 9.90% |
| Farmers and Merchants Bank | $269.8M | CBLR | NA | NA | NA | 11.97% |
| Castroville State Bank | $269.7M | CBLR | NA | NA | NA | 10.93% |
| The Peoples Bank | $269.7M | CBLR | NA | NA | NA | 11.67% |
| South Georgia Bank | $269.5M | Risk-based | 20.57% | 20.57% | 21.84% | 10.60% |
| Peer 25th percentile | 16.59% | 16.59% | 17.58% | 10.30% | ||
| Peer median | 17.92% | 17.92% | 19.00% | 10.84% | ||
| Peer 75th percentile | 19.25% | 19.25% | 20.42% | 11.65% | ||
| This bank's percentile | 0 | 0 | 0 | 30 |
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/805250/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.