FNNB Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.40% (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: 5.40% (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 12.38% +5.88 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 | $10.1M | 10,139 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $81.9M | 81,883 | RCOAA223 |
| Recomputed ratio | 12.38% | numerator / denominator | |
| Filed ratio | 12.38% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.88 pp | $4.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.38% +4.38 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 | $10.1M | 10,139 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $81.9M | 81,883 | RCOAA223 |
| Recomputed ratio | 12.38% | numerator / denominator | |
| Filed ratio | 12.38% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.38 pp | $3.6M | capital that could be lost first |
Total risk-based capital ratio 13.40% +3.40 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 | $11.0M | 10,974 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $81.9M | 81,883 | RCOAA223 |
| Recomputed ratio | 13.40% | numerator / denominator | |
| Filed ratio | 13.40% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.40 pp | $2.8M | capital that could be lost first |
Tier 1 leverage ratio 9.74% +4.74 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 | $10.1M | 10,139 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $104.1M | 104,063 | RCOAA224 |
| Recomputed ratio | 9.74% | numerator / denominator | |
| Filed ratio | 9.74% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.74 pp | $4.9M | 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 | 2,500 | 2,500 | 2,500 | 2,500 | 2,500 | 2,500 | RCOAP742 |
| Retained earnings | 7,639 | 7,570 | 7,369 | 7,223 | 7,025 | 6,877 | RCOAKW00 |
| Accumulated other comprehensive income | (1,043) | (897) | (809) | (875) | (1,299) | (1,408) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 9,096 | 9,173 | 9,060 | 8,848 | 8,226 | 7,969 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,043 | 897 | 809 | 875 | 1,299 | 1,408 | P859 - P840 |
| Common equity Tier 1 capital | 10,139 | 10,070 | 9,869 | 9,723 | 9,525 | 9,377 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 10,139 | 10,070 | 9,869 | 9,723 | 9,525 | 9,377 | RCOA8274 |
| Tier 2 capital | 835 | 819 | 793 | 773 | 762 | 751 | RCOA5311 |
| Allowance includable in Tier 2 capital | 835 | 819 | 793 | 773 | 762 | 751 | RCOA5310 |
| Total capital | 10,974 | 10,889 | 10,662 | 10,496 | 10,287 | 10,128 | RCOA3792 |
| Total risk-weighted assets | 81,883 | 79,117 | 75,757 | 75,025 | 75,010 | 72,368 | RCOAA223 |
| Average total assets for the leverage ratio | 104,063 | 102,177 | 103,030 | 104,115 | 105,116 | 105,377 | 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 | $3.7M | $457K | 12.37% | 0.56% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $24.3M | $3.7M | 15.21% | 4.51% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $16.3M | $8.4M | 51.31% | 10.23% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $433K | $650K | 150.00% | 0.79% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $61.8M | $59.5M | 96.26% | 72.63% | RC-R Part II, item 4.d, 5.d |
| All other assets | $3.8M | $3.4M | 89.40% | 4.19% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $3.3M | $3.3M | 100.00% | 4.04% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2.5M | NA | 3.05% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $79.4M | does not tie to item 31 ($79.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $81.9M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $81.9M | 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 | 12.38% | 12.38% | 13.40% | 9.74% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.73% | 12.73% | 13.76% | 9.86% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.03% | 13.03% | 14.07% | 9.58% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.96% | 12.96% | 13.99% | 9.34% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.70% | 12.70% | 13.71% | 9.06% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.96% | 12.96% | 14.00% | 8.90% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.15% | 13.15% | 14.21% | 8.70% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.66% | 12.66% | 13.67% | 8.44% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 11.45% | 11.45% | 12.36% | 7.56% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 10.95% | 10.95% | 11.81% | 7.36% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.07% | 11.07% | 11.94% | 7.30% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.20% | 11.20% | 12.02% | 7.25% | 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 |
|---|---|---|---|---|---|---|
| FNNB Bank (this bank) | Risk-based | 12.38% | 12.38% | 13.40% | 9.74% | |
| First Federal Savings and Loan Bank | $109.5M | CBLR | NA | NA | NA | 12.27% |
| The Peoples Bank | $109.3M | CBLR | NA | NA | NA | 12.45% |
| Covington County Bank | $109.2M | Risk-based | 17.47% | 17.47% | 18.09% | 13.76% |
| Security State Bank | $109.8M | CBLR | NA | NA | NA | 27.26% |
| Wellington Trust Company N.A. | $109.0M | Risk-based | 54.19% | 54.19% | 54.19% | 58.52% |
| White State Bank | $109.0M | CBLR | NA | NA | NA | 11.16% |
| First Mutual Bank, FSB | $109.9M | Risk-based | 18.65% | 18.65% | 19.61% | 9.60% |
| The Peoples Savings and Loan Company | $109.9M | Risk-based | 14.26% | 14.26% | 15.44% | 8.99% |
| Anderson State Bank | $108.9M | CBLR | NA | NA | NA | 17.31% |
| The First State Bank of Healy | $108.8M | CBLR | NA | NA | NA | 16.77% |
| Peer 25th percentile | 16.67% | 16.67% | 17.43% | 11.44% | ||
| Peer median | 18.06% | 18.06% | 18.85% | 13.10% | ||
| Peer 75th percentile | 27.54% | 27.54% | 28.26% | 17.18% | ||
| This bank's percentile | 0 | 0 | 0 | 20 |
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/242949/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.