American Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.99% (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: 4.99% (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 12.07% +5.57 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 | $115.1M | 115,080 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $953.6M | 953,587 | RCOAA223 |
| Recomputed ratio | 12.07% | numerator / denominator | |
| Filed ratio | 12.07% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.57 pp | $53.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.07% +4.07 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 | $115.1M | 115,080 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $953.6M | 953,587 | RCOAA223 |
| Recomputed ratio | 12.07% | numerator / denominator | |
| Filed ratio | 12.07% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.07 pp | $38.8M | capital that could be lost first |
Total risk-based capital ratio 12.99% +2.99 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 | $123.9M | 123,888 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $953.6M | 953,587 | RCOAA223 |
| Recomputed ratio | 12.99% | numerator / denominator | |
| Filed ratio | 12.99% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.99 pp | $28.5M | capital that could be lost first |
Tier 1 leverage ratio 10.60% +5.60 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 | $115.1M | 115,080 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.09B | 1,085,775 | RCOAA224 |
| Recomputed ratio | 10.60% | numerator / denominator | |
| Filed ratio | 10.60% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.60 pp | $60.8M | 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 | 42,880 | 40,380 | 41,436 | 46,436 | 46,436 | 45,663 | RCOAP742 |
| Retained earnings | 72,200 | 70,026 | 67,849 | 65,312 | 63,201 | 60,404 | RCOAKW00 |
| Accumulated other comprehensive income | (213) | 197 | 728 | 456 | 55 | (75) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 114,867 | 110,603 | 110,013 | 112,204 | 109,692 | 105,992 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 213 | (197) | (728) | (457) | (55) | 76 | P859 - P840 |
| Common equity Tier 1 capital | 115,080 | 110,406 | 109,285 | 111,747 | 109,637 | 106,068 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 115,080 | 110,406 | 109,285 | 111,747 | 109,637 | 106,068 | RCOA8274 |
| Tier 2 capital | 8,808 | 8,433 | 8,279 | 8,248 | 8,257 | 8,707 | RCOA5311 |
| Allowance includable in Tier 2 capital | 8,808 | 8,433 | 8,279 | 8,248 | 8,257 | 8,707 | RCOA5310 |
| Total capital | 123,888 | 118,839 | 117,564 | 119,995 | 117,894 | 114,775 | RCOA3792 |
| Total risk-weighted assets | 953,587 | 912,686 | 889,441 | 888,013 | 874,587 | 877,113 | RCOAA223 |
| Average total assets for the leverage ratio | 1,085,775 | 1,068,195 | 1,061,904 | 1,035,099 | 994,204 | 982,088 | 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 | $31.5M | $1.3M | 4.02% | 0.13% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $127.9M | $15.9M | 12.43% | 1.67% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $208.6M | $104.3M | 50.00% | 10.94% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $9.7M | $14.6M | 150.00% | 1.53% | RC-R Part II, item 4.b, 5.b |
| Loans: all other | $685.8M | $684.9M | 99.87% | 71.83% | RC-R Part II, item 4.d, 5.d |
| All other assets | $48.9M | $45.2M | 92.42% | 4.74% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $79.6M | $79.6M | 100.00% | 8.35% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $6.7M | $2.5M | 37.06% | 0.26% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $5.4M | NA | 0.56% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $948.2M | ties to item 31 ($948.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $953.6M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $953.6M | 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 | 12.07% | 12.07% | 12.99% | 10.60% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 12.10% | 12.10% | 13.02% | 10.34% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 12.29% | 12.29% | 13.22% | 10.29% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 12.58% | 12.58% | 13.51% | 10.80% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 12.54% | 12.54% | 13.48% | 11.03% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 12.09% | 12.09% | 13.09% | 10.80% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 11.90% | 11.90% | 12.83% | 10.68% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 12.36% | 12.36% | 13.36% | 11.48% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 12.86% | 12.86% | 13.79% | 11.74% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 12.76% | 12.76% | 13.72% | 11.73% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.71% | 12.71% | 13.67% | 11.51% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 11.50% | 11.50% | 12.46% | 10.37% | 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 |
|---|---|---|---|---|---|---|
| American Bank (this bank) | Risk-based | 12.07% | 12.07% | 12.99% | 10.60% | |
| First Federal Bank | $1.11B | CBLR | NA | NA | NA | 10.48% |
| Liberty Savings Bank, F.S.B. | $1.11B | Risk-based | 17.83% | 17.83% | 19.08% | 9.61% |
| First National Bank Ames, Iowa | $1.11B | Risk-based | 14.97% | 14.97% | 16.21% | 9.86% |
| Bank of Labor | $1.11B | Risk-based | 14.19% | 14.19% | 15.14% | 7.99% |
| Thread Bank | $1.11B | Risk-based | 23.36% | 23.36% | 24.49% | 9.75% |
| The Evangeline Bank and Trust Company | $1.11B | CBLR | NA | NA | NA | 14.22% |
| Jackson County Bank | $1.11B | Risk-based | 10.97% | 10.97% | 12.17% | 8.46% |
| Saint Louis Bank | $1.11B | Risk-based | 10.02% | 10.02% | 11.25% | 8.81% |
| Trailwest Bank | $1.11B | Risk-based | 10.89% | 10.89% | 12.15% | 8.62% |
| Triad Bank | $1.11B | Risk-based | 13.09% | 13.09% | 14.34% | 10.74% |
| Peer 25th percentile | 10.95% | 10.95% | 12.16% | 8.67% | ||
| Peer median | 13.64% | 13.64% | 14.74% | 9.68% | ||
| Peer 75th percentile | 15.68% | 15.68% | 16.93% | 10.33% | ||
| This bank's percentile | 38 | 38 | 38 | 80 |
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/2580243/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.