FNB Community Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.35% (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: 9.35% (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 16.09% +9.59 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 | $52.9M | 52,850 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $328.4M | 328,403 | RCOAA223 |
| Recomputed ratio | 16.09% | numerator / denominator | |
| Filed ratio | 16.09% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.59 pp | $31.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.09% +8.09 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 | $52.9M | 52,850 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $328.4M | 328,403 | RCOAA223 |
| Recomputed ratio | 16.09% | numerator / denominator | |
| Filed ratio | 16.09% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.09 pp | $26.6M | capital that could be lost first |
Total risk-based capital ratio 17.35% +7.35 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 | $57.0M | 56,979 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $328.4M | 328,403 | RCOAA223 |
| Recomputed ratio | 17.35% | numerator / denominator | |
| Filed ratio | 17.35% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.35 pp | $24.1M | capital that could be lost first |
Tier 1 leverage ratio 10.54% +5.54 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 | $52.9M | 52,850 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $501.5M | 501,460 | RCOAA224 |
| Recomputed ratio | 10.54% | numerator / denominator | |
| Filed ratio | 10.54% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.54 pp | $27.8M | 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 | 6,000 | 6,000 | 6,000 | 6,000 | 6,000 | 6,000 | RCOAP742 |
| Retained earnings | 47,023 | 46,958 | 45,743 | 45,679 | 45,556 | 45,961 | RCOAKW00 |
| Accumulated other comprehensive income | (6,612) | (6,337) | (6,382) | (7,055) | (8,961) | (9,892) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 46,411 | 46,621 | 45,361 | 44,624 | 42,595 | 42,069 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 6,439 | 6,164 | 6,209 | 6,882 | 8,788 | 9,719 | P859 - P840 |
| Common equity Tier 1 capital | 52,850 | 52,785 | 51,570 | 51,506 | 51,383 | 51,788 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 52,850 | 52,785 | 51,570 | 51,506 | 51,383 | 51,788 | RCOA8274 |
| Tier 2 capital | 4,129 | 3,840 | 3,791 | 3,646 | 3,587 | 3,484 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,129 | 3,840 | 3,791 | 3,646 | 3,587 | 3,484 | RCOA5310 |
| Total capital | 56,979 | 56,625 | 55,361 | 55,152 | 54,970 | 55,272 | RCOA3792 |
| Total risk-weighted assets | 328,403 | 304,315 | 300,314 | 288,813 | 284,426 | 276,187 | RCOAA223 |
| Average total assets for the leverage ratio | 501,460 | 503,780 | 481,229 | 484,042 | 487,703 | 487,835 | 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 | $22.2M | $2.3M | 10.40% | 0.70% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $139.0M | $26.4M | 18.99% | 7.99% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $1.6M | $326K | 20.00% | 0.10% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $52.6M | $27.7M | 52.67% | 8.39% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $8.2M | $12.4M | 150.00% | 3.74% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $7.1M | $0 | 0.00% | 0.00% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $236.2M | $236.2M | 100.00% | 71.50% | RC-R Part II, item 4.d, 5.d |
| All other assets | $25.2M | $24.5M | 97.34% | 7.41% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $14.5M | $528K | 3.64% | 0.16% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $100 | 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 | $330.3M | ties to item 31 ($330.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $330.3M | RCONB704 |
| Less: excess allowance for credit losses | $1.9M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $328.4M | 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 | 16.09% | 16.09% | 17.35% | 10.54% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 17.35% | 17.35% | 18.61% | 10.48% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 17.17% | 17.17% | 18.43% | 10.72% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 17.83% | 17.83% | 19.10% | 10.64% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 18.07% | 18.07% | 19.33% | 10.54% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 18.75% | 18.75% | 20.01% | 10.62% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 17.46% | 17.46% | 18.73% | 10.89% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 16.95% | 16.95% | 18.21% | 9.93% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 16.34% | 16.34% | 17.61% | 9.22% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 16.53% | 16.53% | 17.79% | 9.50% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 16.00% | 16.00% | 17.26% | 9.79% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 16.11% | 16.11% | 17.37% | 9.68% | 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 Community Bank (this bank) | Risk-based | 16.09% | 16.09% | 17.35% | 10.54% | |
| Hoyne Savings Bank | $479.9M | CBLR | NA | NA | NA | 27.26% |
| Iowa State Bank | $480.5M | CBLR | NA | NA | NA | 15.92% |
| Home State Bank | $480.7M | Risk-based | 10.04% | 10.04% | 11.31% | 8.91% |
| Citizens Bank and Trust Company | $480.8M | Risk-based | 13.97% | 13.97% | 14.94% | 11.93% |
| American Bank and Trust Company, N.A. | $480.9M | Risk-based | 14.18% | 14.18% | 15.43% | 10.06% |
| F & C Bank | $481.0M | CBLR | NA | NA | NA | 11.01% |
| Sterling Federal Bank, Federal Savings Bank | $481.6M | Risk-based | 10.61% | 10.61% | 11.80% | 7.67% |
| Seamens Bank | $478.5M | CBLR | NA | NA | NA | 12.57% |
| FSNB, N.A. | $478.3M | CBLR | NA | NA | NA | 17.51% |
| First State Bank | $478.1M | Risk-based | 13.39% | 13.39% | 14.64% | 9.48% |
| Peer 25th percentile | 10.61% | 10.61% | 11.80% | 9.62% | ||
| Peer median | 13.39% | 13.39% | 14.64% | 11.47% | ||
| Peer 75th percentile | 13.97% | 13.97% | 14.94% | 15.08% | ||
| This bank's percentile | 100 | 100 | 100 | 40 |
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/839255/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.