Abbeville Building and Loan, a State Chartered Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 32.48% (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: 32.48% (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 39.68% +33.18 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 | $19.7M | 19,688 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $49.6M | 49,612 | RCOAA223 |
| Recomputed ratio | 39.68% | numerator / denominator | |
| Filed ratio | 39.68% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +33.18 pp | $16.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 39.68% +31.68 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 | $19.7M | 19,688 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $49.6M | 49,612 | RCOAA223 |
| Recomputed ratio | 39.68% | numerator / denominator | |
| Filed ratio | 39.68% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +31.68 pp | $15.7M | capital that could be lost first |
Total risk-based capital ratio 40.48% +30.48 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 | $20.1M | 20,081 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $49.6M | 49,612 | RCOAA223 |
| Recomputed ratio | 40.48% | numerator / denominator | |
| Filed ratio | 40.48% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +30.48 pp | $15.1M | capital that could be lost first |
Tier 1 leverage ratio 29.43% +24.43 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 | $19.7M | 19,688 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $66.9M | 66,906 | RCOAA224 |
| Recomputed ratio | 29.43% | numerator / denominator | |
| Filed ratio | 29.43% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +24.43 pp | $16.3M | 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 | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP742 |
| Retained earnings | 19,688 | 19,591 | 19,548 | 19,541 | 19,464 | 19,488 | 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 | 19,688 | 19,591 | 19,548 | 19,541 | 19,464 | 19,488 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 0 | 0 | 0 | 0 | 0 | 0 | P859 - P840 |
| Common equity Tier 1 capital | 19,688 | 19,591 | 19,548 | 19,541 | 19,464 | 19,488 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 19,688 | 19,591 | 19,548 | 19,541 | 19,464 | 19,488 | RCOA8274 |
| Tier 2 capital | 393 | 398 | 398 | 398 | 424 | 444 | RCOA5311 |
| Allowance includable in Tier 2 capital | 393 | 398 | 398 | 398 | 424 | 444 | RCOA5310 |
| Total capital | 20,081 | 19,989 | 19,946 | 19,939 | 19,888 | 19,932 | RCOA3792 |
| Total risk-weighted assets | 49,612 | 50,028 | 48,297 | 47,233 | 48,832 | 46,564 | RCOAA223 |
| Average total assets for the leverage ratio | 66,906 | 65,712 | 66,658 | 66,152 | 65,101 | 63,612 | 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 | $11.3M | $2.1M | 18.95% | 4.30% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $3.7M | $0 | 0.00% | 0.00% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $30.4M | $18.9M | 62.08% | 38.01% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $16.9M | $10.0M | 59.49% | 20.21% | RC-R Part II, item 4.d, 5.d |
| All other assets | $6.1M | $11.7M | 192.11% | 23.65% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $6.9M | $6.9M | 100.00% | 13.83% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $600 | 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 | $49.6M | ties to item 31 ($49.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $49.6M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $49.6M | 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 | 39.68% | 39.68% | 40.48% | 29.43% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 39.16% | 39.16% | 39.96% | 29.81% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 40.47% | 40.47% | 41.30% | 29.33% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 41.37% | 41.37% | 42.21% | 29.54% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 39.86% | 39.86% | 40.73% | 29.90% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 41.85% | 41.85% | 42.81% | 30.64% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 42.09% | 42.09% | 43.10% | 31.08% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 42.40% | 42.40% | 43.43% | 32.00% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 42.11% | 42.11% | 43.12% | 32.99% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 44.45% | 44.45% | 45.60% | 33.96% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 46.14% | 46.14% | 47.37% | 33.54% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 45.87% | 45.87% | 47.08% | 33.23% | 20.70% | 20.70% | 21.86% | 12.73% |
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 |
|---|---|---|---|---|---|---|
| Abbeville Building and Loan, a State Chartered Savings Bank (this bank) | Risk-based | 39.68% | 39.68% | 40.48% | 29.43% | |
| First Federal Bank Littlefield, Texas, SSB | $67.9M | CBLR | NA | NA | NA | 17.40% |
| The Port Austin State Bank | $67.8M | CBLR | NA | NA | NA | 18.44% |
| First State Bank of San Diego | $68.2M | Risk-based | 27.70% | 27.70% | 28.95% | 9.02% |
| The Lauderdale County Bank | $67.5M | CBLR | NA | NA | NA | 11.54% |
| Bank of Bearden | $67.4M | Risk-based | 20.07% | 20.07% | 21.10% | 11.29% |
| Tioga-Franklin Savings Bank | $68.4M | Risk-based | 2.89% | 2.89% | 4.14% | 2.06% |
| The Bank of Houston | $67.4M | CBLR | NA | NA | NA | 14.14% |
| Jackson Parish Bank | $67.3M | CBLR | NA | NA | NA | 20.77% |
| Homewood Federal Savings Bank | $67.3M | Risk-based | 38.05% | 38.05% | 39.15% | 26.12% |
| Community Bank of Oklahoma | $67.3M | CBLR | NA | NA | NA | 12.10% |
| Peer 25th percentile | 15.78% | 15.78% | 16.86% | 11.35% | ||
| Peer median | 23.89% | 23.89% | 25.02% | 13.12% | ||
| Peer 75th percentile | 30.29% | 30.29% | 31.50% | 18.18% | ||
| 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/114774/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.