Adams County Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.84% (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: 9.84% (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 16.81% +10.31 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 | $28.5M | 28,486 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $169.5M | 169,453 | RCOAA223 |
| Recomputed ratio | 16.81% | numerator / denominator | |
| Filed ratio | 16.81% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.31 pp | $17.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.81% +8.81 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 | $28.5M | 28,486 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $169.5M | 169,453 | RCOAA223 |
| Recomputed ratio | 16.81% | numerator / denominator | |
| Filed ratio | 16.81% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.81 pp | $14.9M | capital that could be lost first |
Total risk-based capital ratio 17.84% +7.84 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 | $30.2M | 30,236 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $169.5M | 169,453 | RCOAA223 |
| Recomputed ratio | 17.84% | numerator / denominator | |
| Filed ratio | 17.84% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.84 pp | $13.3M | capital that could be lost first |
Tier 1 leverage ratio 11.82% +6.82 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 | $28.5M | 28,486 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $241.0M | 241,049 | RCOAA224 |
| Recomputed ratio | 11.82% | numerator / denominator | |
| Filed ratio | 11.82% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.82 pp | $16.4M | 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 | 2,100 | 2,100 | 2,100 | 2,100 | 2,100 | 2,100 | RCOAP742 |
| Retained earnings | 26,386 | 25,249 | 25,571 | 25,222 | 24,161 | 23,169 | RCOAKW00 |
| Accumulated other comprehensive income | (3,609) | (3,521) | (3,524) | (3,762) | (4,700) | (4,652) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 24,877 | 23,828 | 24,147 | 23,560 | 21,561 | 20,617 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,609 | 3,521 | 3,524 | 3,762 | 4,700 | 4,652 | P859 - P840 |
| Common equity Tier 1 capital | 28,486 | 27,349 | 27,671 | 27,322 | 26,261 | 25,269 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 28,486 | 27,349 | 27,671 | 27,322 | 26,261 | 25,269 | RCOA8274 |
| Tier 2 capital | 1,750 | 1,750 | 1,751 | 1,451 | 1,450 | 1,450 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,750 | 1,750 | 1,751 | 1,451 | 1,450 | 1,450 | RCOA5310 |
| Total capital | 30,236 | 29,099 | 29,422 | 28,773 | 27,711 | 26,719 | RCOA3792 |
| Total risk-weighted assets | 169,453 | 167,956 | 177,844 | 181,439 | 172,711 | 171,786 | RCOAA223 |
| Average total assets for the leverage ratio | 241,049 | 239,061 | 238,118 | 233,632 | 238,910 | 238,158 | 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 | $3.6M | $280K | 7.67% | 0.17% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $69.8M | $12.1M | 17.31% | 7.14% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $5.0M | $1.0M | 20.00% | 0.59% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $18.9M | $9.5M | 50.00% | 5.58% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $4K | $6K | 150.00% | 0.00% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $136.1M | $135.9M | 99.81% | 80.18% | RC-R Part II, item 4.d, 5.d |
| All other assets | $10.6M | $8.4M | 78.57% | 4.93% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $49K | $49K | 100.00% | 0.03% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2.3M | NA | 1.38% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $167.1M | ties to item 31 ($167.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $169.5M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $169.5M | 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 | 16.81% | 16.81% | 17.84% | 11.82% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 16.28% | 16.28% | 17.33% | 11.44% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.56% | 15.56% | 16.54% | 11.62% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 15.06% | 15.06% | 15.86% | 11.69% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 15.21% | 15.21% | 16.04% | 10.99% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.71% | 14.71% | 15.55% | 10.61% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.07% | 14.07% | 14.87% | 10.79% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.38% | 14.38% | 15.06% | 10.81% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.82% | 13.82% | 14.50% | 10.61% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.20% | 14.20% | 14.92% | 10.38% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.98% | 13.98% | 14.68% | 10.52% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.24% | 14.24% | 14.97% | 10.58% | 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 |
|---|---|---|---|---|---|---|
| Adams County Bank (this bank) | Risk-based | 16.81% | 16.81% | 17.84% | 11.82% | |
| TIAA Trust, N.A. | $241.1M | Risk-based | 413.35% | 413.35% | 413.35% | 92.86% |
| Method Bank | $241.2M | CBLR | NA | NA | NA | 9.80% |
| Nebraska Bank of Commerce | $241.2M | Risk-based | 11.86% | 11.86% | 13.12% | 9.56% |
| Firstoak Bank | $241.2M | CBLR | NA | NA | NA | 10.48% |
| Bank of Grandin | $241.0M | CBLR | NA | NA | NA | 14.66% |
| First Bank Hampton | $240.9M | CBLR | NA | NA | NA | 11.61% |
| Security Savings Bank | $241.4M | CBLR | NA | NA | NA | 12.97% |
| Valley Bank of Nevada | $240.8M | Risk-based | 15.56% | 15.56% | 16.81% | 10.31% |
| Campbell County Bank | $240.7M | CBLR | NA | NA | NA | 12.93% |
| Peoples Trust and Savings Bank | $240.6M | CBLR | NA | NA | NA | 12.96% |
| Peer 25th percentile | 13.71% | 13.71% | 14.97% | 10.36% | ||
| Peer median | 15.56% | 15.56% | 16.81% | 12.27% | ||
| Peer 75th percentile | 214.45% | 214.45% | 215.08% | 12.96% | ||
| This bank's percentile | 67 | 67 | 67 | 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/9553/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.