FNB South: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 16.18% (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: 16.18% (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 22.90% +16.40 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 | $116.9M | 116,942 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $510.6M | 510,604 | RCOAA223 |
| Recomputed ratio | 22.90% | numerator / denominator | |
| Filed ratio | 22.90% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +16.40 pp | $83.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 22.90% +14.90 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 | $116.9M | 116,942 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $510.6M | 510,604 | RCOAA223 |
| Recomputed ratio | 22.90% | numerator / denominator | |
| Filed ratio | 22.90% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +14.90 pp | $76.1M | capital that could be lost first |
Total risk-based capital ratio 24.18% +14.18 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 | $123.5M | 123,458 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $510.6M | 510,604 | RCOAA223 |
| Recomputed ratio | 24.18% | numerator / denominator | |
| Filed ratio | 24.18% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +14.18 pp | $72.4M | capital that could be lost first |
Tier 1 leverage ratio 16.24% +11.24 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 | $116.9M | 116,942 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $720.3M | 720,259 | RCOAA224 |
| Recomputed ratio | 16.24% | numerator / denominator | |
| Filed ratio | 16.24% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +11.24 pp | $80.9M | 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 | 600 | 600 | 600 | 600 | 600 | 600 | RCOAP742 |
| Retained earnings | 116,342 | 112,546 | 107,833 | 111,035 | 107,978 | 103,283 | RCOAKW00 |
| Accumulated other comprehensive income | (436) | (43) | 445 | 371 | (264) | (296) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 116,506 | 113,103 | 108,878 | 112,006 | 108,314 | 103,587 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 436 | 43 | (445) | (371) | 264 | 296 | P859 - P840 |
| Common equity Tier 1 capital | 116,942 | 113,146 | 108,433 | 111,635 | 108,578 | 103,883 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 116,942 | 113,146 | 108,433 | 111,635 | 108,578 | 103,883 | RCOA8274 |
| Tier 2 capital | 6,516 | 6,314 | 6,150 | 6,178 | 6,097 | 5,928 | RCOA5311 |
| Allowance includable in Tier 2 capital | 6,516 | 6,314 | 6,150 | 6,178 | 6,097 | 5,928 | RCOA5310 |
| Total capital | 123,458 | 119,460 | 114,583 | 117,813 | 114,675 | 109,811 | RCOA3792 |
| Total risk-weighted assets | 510,604 | 495,216 | 484,441 | 486,633 | 478,473 | 465,785 | RCOAA223 |
| Average total assets for the leverage ratio | 720,259 | 709,012 | 710,522 | 707,128 | 694,996 | 686,417 | 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 | $58.9M | $3.1M | 5.24% | 0.59% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $135.0M | $0 | 0.00% | 0.00% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $3.1M | $615K | 20.00% | 0.12% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $107.9M | $62.3M | 57.78% | 11.96% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $11K | $11K | 100.00% | 0.00% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $389.6M | $383.1M | 98.34% | 73.49% | RC-R Part II, item 4.d, 5.d |
| All other assets | $56.8M | $56.4M | 99.30% | 10.81% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $15.8M | $15.8M | 100.00% | 3.03% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $900 | 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 | $521.3M | ties to item 31 ($521.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $521.3M | RCONB704 |
| Less: excess allowance for credit losses | $10.7M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $510.6M | 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 | 22.90% | 22.90% | 24.18% | 16.24% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 22.85% | 22.85% | 24.12% | 15.96% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 22.38% | 22.38% | 23.65% | 15.26% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 22.94% | 22.94% | 24.21% | 15.79% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 22.69% | 22.69% | 23.97% | 15.62% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 22.30% | 22.30% | 23.58% | 15.13% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 21.95% | 21.95% | 23.22% | 14.90% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 22.98% | 22.98% | 24.25% | 16.92% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 23.67% | 23.67% | 24.94% | 16.95% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 23.36% | 23.36% | 24.63% | 16.20% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 23.94% | 23.94% | 25.20% | 15.76% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 25.73% | 25.73% | 27.00% | 17.26% | 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 South (this bank) | Risk-based | 22.90% | 22.90% | 24.18% | 16.24% | |
| Woodtrust Bank | $734.8M | CBLR | NA | NA | NA | 10.94% |
| Peoples Community Bank | $735.2M | CBLR | NA | NA | NA | 18.54% |
| Chippewa Valley Bank | $735.8M | Risk-based | 12.30% | 12.30% | 13.21% | 8.74% |
| Lake Shore Bank | $735.9M | CBLR | NA | NA | NA | 17.43% |
| First Neighbor Bank, N.A. | $736.0M | CBLR | NA | NA | NA | 10.62% |
| Nano Banc | $736.2M | Risk-based | 7.83% | 7.83% | 9.11% | 5.04% |
| Homebank | $733.3M | CBLR | NA | NA | NA | 9.61% |
| Midwest Bank | $736.4M | Risk-based | 14.20% | 14.20% | 15.43% | 8.80% |
| First Midwest Bank of the Ozarks | $733.2M | CBLR | NA | NA | NA | 10.85% |
| Countybank | $733.0M | Risk-based | 14.78% | 14.78% | 15.61% | 8.72% |
| Peer 25th percentile | 11.18% | 11.18% | 12.19% | 8.76% | ||
| Peer median | 13.25% | 13.25% | 14.32% | 10.11% | ||
| Peer 75th percentile | 14.34% | 14.34% | 15.48% | 10.91% | ||
| This bank's percentile | 100 | 100 | 100 | 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/12030/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.