Abacus Federal Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 27.26% (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: 27.26% (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 33.96% +27.46 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 | $52.1M | 52,055 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $153.3M | 153,281 | RCOAA223 |
| Recomputed ratio | 33.96% | numerator / denominator | |
| Filed ratio | 33.96% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +27.46 pp | $42.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 33.96% +25.96 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 | $52.1M | 52,055 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $153.3M | 153,281 | RCOAA223 |
| Recomputed ratio | 33.96% | numerator / denominator | |
| Filed ratio | 33.96% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +25.96 pp | $39.8M | capital that could be lost first |
Total risk-based capital ratio 35.26% +25.26 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 | $54.0M | 54,046 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $153.3M | 153,281 | RCOAA223 |
| Recomputed ratio | 35.26% | numerator / denominator | |
| Filed ratio | 35.26% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +25.26 pp | $38.7M | capital that could be lost first |
Tier 1 leverage ratio 16.32% +11.32 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 | $52.1M | 52,055 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $318.9M | 318,902 | RCOAA224 |
| Recomputed ratio | 16.32% | numerator / denominator | |
| Filed ratio | 16.32% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +11.32 pp | $36.1M | 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 | 2,000 | 2,000 | 2,000 | 2,000 | 2,000 | 2,000 | RCOAP742 |
| Retained earnings | 55,191 | 54,958 | 54,768 | 54,622 | 54,366 | 53,969 | RCOAKW00 |
| Accumulated other comprehensive income | 0 | 0 | 0 | 0 | 0 | 0 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 57,191 | 56,958 | 56,768 | 56,622 | 56,366 | 55,969 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (5,136) | (5,442) | (5,788) | (5,075) | (5,315) | (5,529) | P859 - P840 |
| Common equity Tier 1 capital | 52,055 | 51,516 | 50,980 | 51,547 | 51,051 | 50,440 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 52,055 | 51,516 | 50,980 | 51,547 | 51,051 | 50,440 | RCOA8274 |
| Tier 2 capital | 1,991 | 2,003 | 2,047 | 2,003 | 2,021 | 2,058 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,991 | 2,003 | 2,047 | 2,003 | 2,021 | 2,058 | RCOA5310 |
| Total capital | 54,046 | 53,519 | 53,027 | 53,550 | 53,072 | 52,498 | RCOA3792 |
| Total risk-weighted assets | 153,281 | 153,908 | 157,133 | 154,320 | 155,452 | 158,196 | RCOAA223 |
| Average total assets for the leverage ratio | 318,902 | 312,843 | 321,048 | 323,501 | 321,838 | 316,945 | 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 | $62.9M | $254K | 0.40% | 0.16% | RC-R Part II, item 1 |
| Loans: residential mortgage | $216.9M | $109.6M | 50.51% | 71.05% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $3K | $4K | 150.00% | 0.00% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $28.0M | $28.0M | 100.00% | 18.18% | RC-R Part II, item 4.d, 5.d |
| All other assets | $10.1M | $13.7M | 135.75% | 8.88% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $255K | $255K | 100.00% | 0.17% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2.4M | NA | 1.57% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $151.8M | does not tie to item 31 ($154.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $154.2M | RCONB704 |
| Less: excess allowance for credit losses | $915K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $153.3M | 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 | 33.96% | 33.96% | 35.26% | 16.32% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 33.47% | 33.47% | 34.77% | 16.47% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 32.44% | 32.44% | 33.75% | 15.88% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 33.40% | 33.40% | 34.70% | 15.93% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 32.84% | 32.84% | 34.14% | 15.86% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 31.88% | 31.88% | 33.19% | 15.91% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 30.81% | 30.81% | 32.11% | 15.84% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 30.50% | 30.50% | 31.80% | 15.53% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 29.88% | 29.88% | 31.18% | 15.32% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 29.98% | 29.98% | 31.28% | 15.17% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 30.01% | 30.01% | 31.31% | 15.02% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 29.87% | 29.87% | 31.16% | 14.77% | 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 |
|---|---|---|---|---|---|---|
| Abacus Federal Savings Bank (this bank) | Risk-based | 33.96% | 33.96% | 35.26% | 16.32% | |
| First Trust and Savings Bank | $320.6M | CBLR | NA | NA | NA | 10.70% |
| Brighton Bank | $321.6M | CBLR | NA | NA | NA | 11.67% |
| Gateway Bank | $319.5M | Risk-based | 11.29% | 11.29% | 12.54% | 8.39% |
| The First National Bank of Hughes Springs | $319.5M | Risk-based | 17.08% | 17.08% | 18.33% | 11.04% |
| First National Bank and Trust | $322.2M | CBLR | NA | NA | NA | 14.73% |
| KCB Bank | $322.3M | CBLR | NA | NA | NA | 12.62% |
| Forest Park National Bank and Trust Company | $322.4M | Risk-based | 10.62% | 10.62% | 11.86% | 8.32% |
| People's Bank and Trust Company of Pickett County | $319.0M | CBLR | NA | NA | NA | 10.85% |
| 1NB Bank | $319.0M | CBLR | NA | NA | NA | 10.29% |
| Citizens Bank & Trust Company of Ardmore | $318.8M | Risk-based | 16.44% | 16.44% | 17.43% | 10.60% |
| Peer 25th percentile | 11.12% | 11.12% | 12.37% | 10.37% | ||
| Peer median | 13.86% | 13.86% | 14.99% | 10.78% | ||
| Peer 75th percentile | 16.60% | 16.60% | 17.66% | 11.51% | ||
| This bank's percentile | 100 | 100 | 100 | 100 |
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/762773/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.