Frandsen Bank & Trust: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.14% (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: 7.14% (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 13.89% +7.39 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 | $359.6M | 359,622 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.59B | 2,589,786 | RCOAA223 |
| Recomputed ratio | 13.89% | numerator / denominator | |
| Filed ratio | 13.89% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.39 pp | $191.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.89% +5.89 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 | $359.6M | 359,622 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.59B | 2,589,786 | RCOAA223 |
| Recomputed ratio | 13.89% | numerator / denominator | |
| Filed ratio | 13.89% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.89 pp | $152.4M | capital that could be lost first |
Total risk-based capital ratio 15.14% +5.14 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 | $392.0M | 392,010 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.59B | 2,589,786 | RCOAA223 |
| Recomputed ratio | 15.14% | numerator / denominator | |
| Filed ratio | 15.14% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.14 pp | $133.0M | capital that could be lost first |
Tier 1 leverage ratio 10.02% +5.02 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 | $359.6M | 359,622 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $3.59B | 3,588,602 | RCOAA224 |
| Recomputed ratio | 10.02% | numerator / denominator | |
| Filed ratio | 10.02% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.02 pp | $180.2M | 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 | 348,828 | 348,828 | 348,828 | 348,828 | 348,828 | 348,828 | RCOAP742 |
| Retained earnings | 144,944 | 135,903 | 127,572 | 113,249 | 106,726 | 100,409 | RCOAKW00 |
| Accumulated other comprehensive income | (62,274) | (58,613) | (57,382) | (62,532) | (84,558) | (81,429) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 431,498 | 426,118 | 419,018 | 399,545 | 370,996 | 367,808 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (71,876) | (75,767) | (77,237) | (72,335) | (50,032) | (53,416) | P859 - P840 |
| Common equity Tier 1 capital | 359,622 | 350,351 | 341,781 | 327,210 | 320,964 | 314,392 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 359,622 | 350,351 | 341,781 | 327,210 | 320,964 | 314,392 | RCOA8274 |
| Tier 2 capital | 32,388 | 32,184 | 32,091 | 32,403 | 32,506 | 32,552 | RCOA5311 |
| Allowance includable in Tier 2 capital | 32,388 | 32,184 | 32,091 | 32,403 | 32,506 | 32,552 | RCOA5310 |
| Total capital | 392,010 | 382,535 | 373,872 | 359,613 | 353,470 | 346,944 | RCOA3792 |
| Total risk-weighted assets | 2,589,786 | 2,573,379 | 2,581,054 | 2,585,182 | 2,597,563 | 2,603,354 | RCOAA223 |
| Average total assets for the leverage ratio | 3,588,602 | 3,595,025 | 3,600,926 | 3,538,314 | 3,507,674 | 3,503,527 | 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 | $138.6M | $6.3M | 4.55% | 0.24% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $803.5M | $151.2M | 18.82% | 5.84% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $30.5M | $15.3M | 50.05% | 0.59% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $762.6M | $412.2M | 54.06% | 15.91% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $28.2M | $42.4M | 150.00% | 1.63% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $14.8M | $22.2M | 150.00% | 0.86% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.72B | $1.69B | 98.46% | 65.28% | RC-R Part II, item 4.d, 5.d |
| All other assets | $152.5M | $143.6M | 94.14% | 5.54% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $86.1M | $90.6M | 105.22% | 3.50% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $150K | $150K | 100.00% | 0.01% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $15.8M | NA | 0.61% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $2.58B | ties to item 31 ($2.58B) |
|---|---|---|
| Risk-weighted assets before deductions | $2.59B | RCONB704 |
| Less: excess allowance for credit losses | $1.3M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $2.59B | 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 | 13.89% | 13.89% | 15.14% | 10.02% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 13.61% | 13.61% | 14.87% | 9.75% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 13.24% | 13.24% | 14.49% | 9.49% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 12.66% | 12.66% | 13.91% | 9.25% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 12.36% | 12.36% | 13.61% | 9.15% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 12.08% | 12.08% | 13.33% | 8.97% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 11.80% | 11.80% | 13.04% | 8.77% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 11.40% | 11.40% | 12.65% | 8.48% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 10.72% | 10.72% | 11.91% | 8.23% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 10.91% | 10.91% | 12.07% | 7.99% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 9.80% | 9.80% | 10.90% | 7.36% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 9.63% | 9.63% | 10.70% | 7.46% | 12.78% | 12.79% | 13.93% | 10.03% |
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 |
|---|---|---|---|---|---|---|
| Frandsen Bank & Trust (this bank) | Risk-based | 13.89% | 13.89% | 15.14% | 10.02% | |
| Parkway Bank and Trust Company | $3.66B | Risk-based | 12.59% | 12.59% | 13.75% | 11.50% |
| Cornerstone Capital Bank, SSB | $3.67B | CBLR | NA | NA | NA | 10.26% |
| First Premier Bank | $3.64B | Risk-based | 19.95% | 19.95% | 21.18% | 13.67% |
| First Community Bank | $3.63B | Risk-based | 10.61% | 10.61% | 11.59% | 9.04% |
| St. Charles Bank & Trust Company, N.A. | $3.69B | Risk-based | 11.07% | 11.07% | 11.69% | 9.64% |
| Village Bank & Trust, N.A. | $3.63B | Risk-based | 10.97% | 10.97% | 11.88% | 9.53% |
| Macatawa Bank, N.A. | $3.69B | Risk-based | 11.37% | 11.37% | 12.14% | 10.74% |
| Colony Bank | $3.61B | Risk-based | 13.55% | 13.55% | 14.42% | 9.97% |
| D.L. Evans Bank | $3.70B | CBLR | NA | NA | NA | 10.38% |
| Encore Bank | $3.70B | Risk-based | 11.83% | 11.83% | 13.08% | 9.43% |
| Peer 25th percentile | 11.05% | 11.05% | 11.83% | 9.56% | ||
| Peer median | 11.60% | 11.60% | 12.61% | 10.12% | ||
| Peer 75th percentile | 12.83% | 12.83% | 13.92% | 10.65% | ||
| This bank's percentile | 88 | 88 | 88 | 50 |
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/751656/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.