Abbybank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.78% (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: 5.78% (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 12.76% +6.26 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 | $62.7M | 62,731 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $491.7M | 491,685 | RCOAA223 |
| Recomputed ratio | 12.76% | numerator / denominator | |
| Filed ratio | 12.76% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.26 pp | $30.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.76% +4.76 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 | $62.7M | 62,731 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $491.7M | 491,685 | RCOAA223 |
| Recomputed ratio | 12.76% | numerator / denominator | |
| Filed ratio | 12.76% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.76 pp | $23.4M | capital that could be lost first |
Total risk-based capital ratio 13.78% +3.78 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 | $67.8M | 67,757 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $491.7M | 491,685 | RCOAA223 |
| Recomputed ratio | 13.78% | numerator / denominator | |
| Filed ratio | 13.78% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.78 pp | $18.6M | capital that could be lost first |
Tier 1 leverage ratio 9.43% +4.43 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 | $62.7M | 62,731 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $665.1M | 665,061 | RCOAA224 |
| Recomputed ratio | 9.43% | numerator / denominator | |
| Filed ratio | 9.43% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.43 pp | $29.5M | 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 | 13,027 | 13,027 | 13,027 | 13,027 | 13,027 | 13,027 | RCOAP742 |
| Retained earnings | 50,489 | 49,187 | 48,459 | 47,639 | 46,638 | 45,564 | RCOAKW00 |
| Accumulated other comprehensive income | (10,972) | (11,337) | (11,095) | (12,158) | (13,694) | (14,544) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 52,544 | 50,877 | 50,391 | 48,508 | 45,971 | 44,047 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 10,187 | 10,528 | 10,263 | 11,303 | 12,815 | 13,642 | P859 - P840 |
| Common equity Tier 1 capital | 62,731 | 61,405 | 60,654 | 59,811 | 58,786 | 57,689 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 62,731 | 61,405 | 60,654 | 59,811 | 58,786 | 57,689 | RCOA8274 |
| Tier 2 capital | 5,026 | 5,025 | 4,873 | 4,880 | 4,925 | 4,912 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,026 | 5,025 | 4,873 | 4,880 | 4,925 | 4,912 | RCOA5310 |
| Total capital | 67,757 | 66,430 | 65,527 | 64,691 | 63,711 | 62,601 | RCOA3792 |
| Total risk-weighted assets | 491,685 | 480,181 | 480,472 | 479,329 | 478,892 | 477,198 | RCOAA223 |
| Average total assets for the leverage ratio | 665,061 | 656,080 | 662,387 | 664,234 | 658,817 | 668,428 | 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 | $51.7M | $895K | 1.73% | 0.18% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $150.4M | $24.1M | 16.03% | 4.90% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $3.9M | $279K | 7.18% | 0.06% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $91.9M | $55.4M | 60.28% | 11.27% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $5.2M | $7.8M | 150.00% | 1.58% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $343.2M | $341.0M | 99.37% | 69.36% | RC-R Part II, item 4.d, 5.d |
| All other assets | $37.6M | $38.8M | 103.19% | 7.90% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $23.4M | $23.4M | 100.00% | 4.75% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | 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 | $491.7M | ties to item 31 ($491.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $491.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $491.7M | 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 | 12.76% | 12.76% | 13.78% | 9.43% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.79% | 12.79% | 13.83% | 9.36% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.62% | 12.62% | 13.64% | 9.16% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.48% | 12.48% | 13.50% | 9.00% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.28% | 12.28% | 13.30% | 8.92% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.09% | 12.09% | 13.12% | 8.63% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 11.97% | 11.97% | 12.97% | 8.50% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 11.90% | 11.90% | 13.03% | 8.71% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 11.32% | 11.32% | 12.39% | 8.64% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.41% | 11.41% | 12.48% | 8.67% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.45% | 11.45% | 12.50% | 8.71% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.34% | 11.34% | 12.39% | 8.62% | 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 |
|---|---|---|---|---|---|---|
| Abbybank (this bank) | Risk-based | 12.76% | 12.76% | 13.78% | 9.43% | |
| Washington County Bank | $662.3M | Risk-based | 16.52% | 16.52% | 17.65% | 12.79% |
| Four Corners Community Bank | $662.3M | CBLR | NA | NA | NA | 9.62% |
| Carroll Bank and Trust | $662.1M | Risk-based | 11.88% | 11.88% | 12.78% | 8.25% |
| CCB Community Bank | $661.9M | CBLR | NA | NA | NA | 10.53% |
| The Bank of Bennington | $661.9M | Risk-based | 18.77% | 18.77% | 20.02% | 11.43% |
| First Community Bank | $662.8M | Risk-based | 17.63% | 17.63% | 18.89% | 12.44% |
| The Hometown Bank of Alabama | $660.7M | Risk-based | 18.97% | 18.97% | 20.07% | 11.08% |
| Bruning Bank | $659.9M | CBLR | NA | NA | NA | 10.01% |
| South Louisiana Bank | $659.8M | CBLR | NA | NA | NA | 15.30% |
| Wellington State Bank | $659.7M | Risk-based | 16.54% | 16.54% | 17.79% | 9.55% |
| Peer 25th percentile | 16.52% | 16.52% | 17.69% | 9.72% | ||
| Peer median | 17.08% | 17.08% | 18.34% | 10.80% | ||
| Peer 75th percentile | 18.48% | 18.48% | 19.74% | 12.18% | ||
| This bank's percentile | 17 | 17 | 17 | 10 |
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/198149/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.