The Adirondack Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.25% (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: 10.25% (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 16.98% +10.48 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 | $178.5M | 178,516 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.05B | 1,051,234 | RCOAA223 |
| Recomputed ratio | 16.98% | numerator / denominator | |
| Filed ratio | 16.98% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.48 pp | $110.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.99% +8.99 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 | $178.6M | 178,573 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.05B | 1,051,234 | RCOAA223 |
| Recomputed ratio | 16.99% | numerator / denominator | |
| Filed ratio | 16.99% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.99 pp | $94.5M | capital that could be lost first |
Total risk-based capital ratio 18.25% +8.25 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 | $191.8M | 191,806 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.05B | 1,051,234 | RCOAA223 |
| Recomputed ratio | 18.25% | numerator / denominator | |
| Filed ratio | 18.25% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.25 pp | $86.7M | capital that could be lost first |
Tier 1 leverage ratio 10.49% +5.49 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 | $178.6M | 178,573 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.70B | 1,702,856 | RCOAA224 |
| Recomputed ratio | 10.49% | numerator / denominator | |
| Filed ratio | 10.49% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.49 pp | $93.4M | 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 | 11,353 | 11,353 | 11,353 | 11,325 | 11,325 | 11,325 | RCOAP742 |
| Retained earnings | 188,029 | 185,451 | 182,061 | 179,712 | 175,204 | 173,840 | RCOAKW00 |
| Accumulated other comprehensive income | (2,968) | (2,965) | (3,247) | (7,445) | (10,011) | (12,706) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 196,414 | 193,839 | 190,167 | 183,592 | 176,518 | 172,459 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (17,898) | (20,058) | (18,568) | (14,883) | (10,814) | (10,001) | P859 - P840 |
| Common equity Tier 1 capital | 178,516 | 173,781 | 171,599 | 168,709 | 165,704 | 162,458 | RCOAP859 |
| Additional Tier 1 capital | 57 | 57 | 57 | 57 | 57 | 57 | RCOAP865 |
| Tier 1 capital | 178,573 | 173,838 | 171,656 | 168,766 | 165,761 | 162,515 | RCOA8274 |
| Tier 2 capital | 13,233 | 13,132 | 13,178 | 13,313 | 13,378 | 13,152 | RCOA5311 |
| Allowance includable in Tier 2 capital | 13,233 | 13,132 | 13,178 | 13,313 | 13,378 | 13,152 | RCOA5310 |
| Total capital | 191,806 | 186,970 | 184,834 | 182,079 | 179,139 | 175,667 | RCOA3792 |
| Total risk-weighted assets | 1,051,234 | 1,043,025 | 1,046,732 | 1,057,718 | 1,062,938 | 1,044,651 | RCOAA223 |
| Average total assets for the leverage ratio | 1,702,856 | 1,697,260 | 1,702,810 | 1,652,001 | 1,586,107 | 1,599,930 | 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 | $256.7M | $200 | 0.00% | 0.00% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $322.1M | $27.7M | 8.61% | 2.62% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $5.5M | $0 | 0.00% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $321.8M | $190.4M | 59.15% | 17.98% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $398K | $597K | 150.00% | 0.06% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $3.8M | $3.8M | 100.00% | 0.35% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $697.6M | $691.8M | 99.16% | 65.34% | RC-R Part II, item 4.d, 5.d |
| All other assets | $63.8M | $64.6M | 101.29% | 6.10% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $54.4M | $53.0M | 97.37% | 5.01% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $26.9M | NA | 2.54% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.03B | ties to item 31 ($1.03B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.06B | RCONB704 |
| Less: excess allowance for credit losses | $7.5M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.05B | 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 | 16.98% | 16.99% | 18.25% | 10.49% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 16.66% | 16.67% | 17.93% | 10.24% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 16.39% | 16.40% | 17.66% | 10.08% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 15.95% | 15.96% | 17.21% | 10.22% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 15.59% | 15.59% | 16.85% | 10.45% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 15.55% | 15.56% | 16.82% | 10.16% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 15.21% | 15.21% | 16.47% | 10.04% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 15.24% | 15.25% | 16.50% | 10.23% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 15.10% | 15.11% | 16.37% | 10.20% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 15.65% | 15.66% | 16.92% | 10.39% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 15.62% | 15.62% | 16.88% | 10.19% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 15.49% | 15.49% | 16.75% | 10.24% | 12.78% | 12.79% | 13.93% | 10.03% |
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 |
|---|---|---|---|---|---|---|
| The Adirondack Trust Company (this bank) | Risk-based | 16.98% | 16.99% | 18.25% | 10.49% | |
| Servbank, N.A. | $1.70B | CBLR | NA | NA | NA | 11.81% |
| CBI Bank & Trust | $1.70B | Risk-based | 13.00% | 13.00% | 14.18% | 10.23% |
| Security Bank and Trust Company | $1.70B | Risk-based | 14.09% | 14.09% | 14.34% | 10.92% |
| Foresight Bank | $1.71B | CBLR | NA | NA | NA | 11.27% |
| Lincoln Savings Bank | $1.71B | Risk-based | 11.79% | 11.79% | 13.04% | 9.12% |
| The Security National Bank of Sioux City, Iowa | $1.69B | CBLR | NA | NA | NA | 12.79% |
| Commercial Bank of Texas, N.A. | $1.69B | Risk-based | 15.44% | 15.44% | 16.69% | 10.60% |
| First State Bank of Uvalde | $1.68B | CBLR | NA | NA | NA | 15.66% |
| Community National Bank & Trust of Texas | $1.68B | CBLR | NA | NA | NA | 10.62% |
| Southern Michigan Bank & Trust | $1.68B | CBLR | NA | NA | NA | 9.04% |
| Peer 25th percentile | 12.70% | 12.70% | 13.89% | 10.32% | ||
| Peer median | 13.55% | 13.55% | 14.26% | 10.77% | ||
| Peer 75th percentile | 14.43% | 14.43% | 14.93% | 11.68% | ||
| This bank's percentile | 100 | 100 | 100 | 30 |
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/645317/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.