The FNB Community Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.85% (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: 10.85% (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 17.80% +11.30 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 | $62.2M | 62,177 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $349.2M | 349,227 | RCOAA223 |
| Recomputed ratio | 17.80% | numerator / denominator | |
| Filed ratio | 17.80% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.30 pp | $39.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.80% +9.80 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 | $62.2M | 62,177 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $349.2M | 349,227 | RCOAA223 |
| Recomputed ratio | 17.80% | numerator / denominator | |
| Filed ratio | 17.80% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.80 pp | $34.2M | capital that could be lost first |
Total risk-based capital ratio 18.84% +8.85 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 | $65.8M | 65,812 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $349.2M | 349,227 | RCOAA223 |
| Recomputed ratio | 18.84% | numerator / denominator | |
| Filed ratio | 18.84% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.85 pp | $30.9M | capital that could be lost first |
Tier 1 leverage ratio 12.57% +7.57 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 | $62.2M | 62,177 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $494.8M | 494,808 | RCOAA224 |
| Recomputed ratio | 12.57% | numerator / denominator | |
| Filed ratio | 12.57% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.57 pp | $37.4M | 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 | 4,006 | 4,006 | 4,006 | 4,006 | 4,006 | 4,006 | RCOAP742 |
| Retained earnings | 61,421 | 59,812 | 58,922 | 58,166 | 57,196 | 56,239 | RCOAKW00 |
| Accumulated other comprehensive income | (15,572) | (14,842) | (14,947) | (15,975) | (19,434) | (18,521) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 49,855 | 48,976 | 47,981 | 46,197 | 41,768 | 41,724 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 12,322 | 11,592 | 11,697 | 12,725 | 16,184 | 15,271 | P859 - P840 |
| Common equity Tier 1 capital | 62,177 | 60,568 | 59,678 | 58,922 | 57,952 | 56,995 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 62,177 | 60,568 | 59,678 | 58,922 | 57,952 | 56,995 | RCOA8274 |
| Tier 2 capital | 3,635 | 3,526 | 3,479 | 3,228 | 3,139 | 3,154 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,635 | 3,526 | 3,479 | 3,228 | 3,139 | 3,154 | RCOA5310 |
| Total capital | 65,812 | 64,094 | 63,157 | 62,150 | 61,091 | 60,149 | RCOA3792 |
| Total risk-weighted assets | 349,227 | 344,955 | 341,699 | 324,698 | 319,427 | 311,559 | RCOAA223 |
| Average total assets for the leverage ratio | 494,808 | 490,876 | 492,291 | 476,959 | 480,276 | 466,263 | 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 | $8.4M | $516K | 6.18% | 0.15% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $175.4M | $38.0M | 21.65% | 10.88% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $76.2M | $38.1M | 50.03% | 10.91% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $2.4M | $3.6M | 150.00% | 1.02% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $230.7M | $230.7M | 100.00% | 66.07% | RC-R Part II, item 4.d, 5.d |
| All other assets | $28.0M | $27.1M | 96.77% | 7.75% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $11.3M | $11.3M | 100.00% | 3.23% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | -$200 | 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 | $349.2M | ties to item 31 ($349.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $349.2M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $349.2M | 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 | 17.80% | 17.80% | 18.84% | 12.57% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 17.56% | 17.56% | 18.58% | 12.34% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 17.47% | 17.47% | 18.48% | 12.12% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 18.15% | 18.15% | 19.14% | 12.35% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 18.14% | 18.14% | 19.13% | 12.07% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 18.29% | 18.29% | 19.31% | 12.22% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 17.70% | 17.70% | 18.69% | 11.85% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 17.94% | 17.94% | 18.94% | 11.89% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 18.02% | 18.02% | 19.00% | 11.77% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 17.88% | 17.88% | 18.84% | 11.59% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 18.42% | 18.42% | 19.39% | 12.12% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 18.09% | 18.09% | 19.06% | 12.06% | 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 |
|---|---|---|---|---|---|---|
| The FNB Community Bank (this bank) | Risk-based | 17.80% | 17.80% | 18.84% | 12.57% | |
| First State Bank and Trust | $499.0M | Risk-based | 13.56% | 13.56% | 14.81% | 8.91% |
| Ohnward Bank & Trust | $499.1M | CBLR | NA | NA | NA | 12.58% |
| The Napoleon State Bank | $499.2M | CBLR | NA | NA | NA | 11.07% |
| Grinnell State Bank | $498.6M | Risk-based | 15.18% | 15.18% | 16.23% | 11.90% |
| FirstBank of Nebraska | $498.1M | CBLR | NA | NA | NA | 11.19% |
| The First National Bank of Mertzon | $500.3M | Risk-based | 76.85% | 76.85% | 78.10% | 15.75% |
| Bank of Commerce | $497.5M | Risk-based | 13.73% | 13.73% | 14.92% | 9.19% |
| Champlain National Bank | $497.1M | CBLR | NA | NA | NA | 10.87% |
| Casey State Bank | $496.7M | CBLR | NA | NA | NA | 10.99% |
| Shamrock Bank, N.A. | $501.5M | CBLR | NA | NA | NA | 10.79% |
| Peer 25th percentile | 13.69% | 13.69% | 14.89% | 10.81% | ||
| Peer median | 14.46% | 14.46% | 15.58% | 11.03% | ||
| Peer 75th percentile | 30.60% | 30.60% | 31.70% | 11.72% | ||
| This bank's percentile | 75 | 75 | 75 | 80 |
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/137447/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.