AB&T: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.22% (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: 10.22% (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 16.96% +10.46 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 | $31.8M | 31,788 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $187.4M | 187,392 | RCOAA223 |
| Recomputed ratio | 16.96% | numerator / denominator | |
| Filed ratio | 16.96% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.46 pp | $19.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.96% +8.96 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 | $31.8M | 31,788 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $187.4M | 187,392 | RCOAA223 |
| Recomputed ratio | 16.96% | numerator / denominator | |
| Filed ratio | 16.96% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.96 pp | $16.8M | capital that could be lost first |
Total risk-based capital ratio 18.22% +8.22 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 | $34.1M | 34,137 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $187.4M | 187,392 | RCOAA223 |
| Recomputed ratio | 18.22% | numerator / denominator | |
| Filed ratio | 18.22% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.22 pp | $15.4M | capital that could be lost first |
Tier 1 leverage ratio 11.85% +6.85 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 | $31.8M | 31,788 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $268.3M | 268,288 | RCOAA224 |
| Recomputed ratio | 11.85% | numerator / denominator | |
| Filed ratio | 11.85% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.85 pp | $18.4M | 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 | 25,577 | 25,535 | 25,493 | 25,458 | 25,422 | 25,386 | RCOAP742 |
| Retained earnings | 6,211 | 5,882 | 5,735 | 5,291 | 4,987 | 4,753 | RCOAKW00 |
| Accumulated other comprehensive income | (385) | (332) | (13) | 34 | (193) | (119) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 31,403 | 31,085 | 31,215 | 30,783 | 30,216 | 30,020 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 385 | 332 | 13 | (34) | 193 | 119 | P859 - P840 |
| Common equity Tier 1 capital | 31,788 | 31,417 | 31,228 | 30,749 | 30,409 | 30,139 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 31,788 | 31,417 | 31,228 | 30,749 | 30,409 | 30,139 | RCOA8274 |
| Tier 2 capital | 2,349 | 2,300 | 2,390 | 2,378 | 2,241 | 2,210 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,349 | 2,300 | 2,390 | 2,378 | 2,241 | 2,210 | RCOA5310 |
| Total capital | 34,137 | 33,717 | 33,618 | 33,127 | 32,650 | 32,349 | RCOA3792 |
| Total risk-weighted assets | 187,392 | 183,398 | 190,804 | 189,819 | 178,747 | 176,283 | RCOAA223 |
| Average total assets for the leverage ratio | 268,288 | 272,932 | 272,298 | 257,280 | 262,374 | 265,649 | 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 | $14.7M | $2.2M | 14.91% | 1.16% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $32.3M | $8.4M | 25.89% | 4.45% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $25.2M | $5.0M | 20.00% | 2.68% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $64.3M | $34.8M | 54.02% | 18.49% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $122.5M | $121.2M | 98.96% | 64.47% | RC-R Part II, item 4.d, 5.d |
| All other assets | $5.2M | $5.0M | 96.68% | 2.65% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $18.0M | $11.5M | 63.58% | 6.09% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $400 | 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 | $188.0M | ties to item 31 ($188.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $188.0M | RCONB704 |
| Less: excess allowance for credit losses | $585K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $187.4M | 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 | 16.96% | 16.96% | 18.22% | 11.85% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 17.13% | 17.13% | 18.38% | 11.51% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 16.37% | 16.37% | 17.62% | 11.47% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 16.20% | 16.20% | 17.45% | 11.95% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 17.01% | 17.01% | 18.27% | 11.59% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 17.10% | 17.10% | 18.35% | 11.35% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 16.97% | 16.97% | 18.23% | 11.20% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 17.20% | 17.20% | 18.46% | 11.64% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 16.65% | 16.65% | 17.90% | 11.38% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 16.23% | 16.23% | 17.48% | 11.36% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 15.93% | 15.93% | 17.18% | 11.08% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.48% | 15.48% | 16.73% | 10.83% | 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 |
|---|---|---|---|---|---|---|
| AB&T (this bank) | Risk-based | 16.96% | 16.96% | 18.22% | 11.85% | |
| Guadalupe Bank | $261.1M | Risk-based | 12.80% | 12.80% | 13.94% | 9.93% |
| Grand Rapids State Bank | $261.1M | CBLR | NA | NA | NA | 10.03% |
| Marathon Bank | $261.1M | CBLR | NA | NA | NA | 15.34% |
| YNB | $261.4M | Risk-based | 12.25% | 12.25% | 12.93% | 8.45% |
| First Bank of Central Ohio | $260.9M | CBLR | NA | NA | NA | 9.86% |
| Bank of Salem | $261.5M | CBLR | NA | NA | NA | 12.43% |
| Clarion County Community Bank | $261.6M | Risk-based | 10.60% | 10.60% | 11.41% | 8.01% |
| Bank of Holland | $261.6M | Risk-based | 14.59% | 14.59% | 15.79% | 8.77% |
| Union Savings and Loan Association | $261.8M | CBLR | NA | NA | NA | 10.45% |
| Peer 25th percentile | 11.84% | 11.84% | 12.55% | 8.77% | ||
| Peer median | 12.53% | 12.53% | 13.43% | 9.93% | ||
| Peer 75th percentile | 13.25% | 13.25% | 14.40% | 10.45% | ||
| This bank's percentile | 100 | 100 | 100 | 78 |
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/2775151/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.