American Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.61% (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: 8.61% (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 15.36% +8.86 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 | $68.9M | 68,922 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $448.7M | 448,737 | RCOAA223 |
| Recomputed ratio | 15.36% | numerator / denominator | |
| Filed ratio | 15.36% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.86 pp | $39.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.36% +7.36 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 | $68.9M | 68,922 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $448.7M | 448,737 | RCOAA223 |
| Recomputed ratio | 15.36% | numerator / denominator | |
| Filed ratio | 15.36% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.36 pp | $33.0M | capital that could be lost first |
Total risk-based capital ratio 16.61% +6.61 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 | $74.5M | 74,550 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $448.7M | 448,737 | RCOAA223 |
| Recomputed ratio | 16.61% | numerator / denominator | |
| Filed ratio | 16.61% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.61 pp | $29.7M | capital that could be lost first |
Tier 1 leverage ratio 11.12% +6.12 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 | $68.9M | 68,922 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $620.0M | 619,992 | RCOAA224 |
| Recomputed ratio | 11.12% | numerator / denominator | |
| Filed ratio | 11.12% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.12 pp | $37.9M | 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 | 45,750 | 45,750 | 45,750 | 45,750 | 45,750 | 45,750 | RCOAP742 |
| Retained earnings | 23,172 | 22,132 | 21,199 | 19,817 | 17,945 | 16,829 | RCOAKW00 |
| Accumulated other comprehensive income | (9,666) | (9,342) | (9,047) | (10,069) | (12,701) | (13,414) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 59,256 | 58,540 | 57,902 | 55,498 | 50,994 | 49,165 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 9,666 | 9,342 | 9,047 | 10,069 | 12,701 | 13,414 | P859 - P840 |
| Common equity Tier 1 capital | 68,922 | 67,882 | 66,949 | 65,567 | 63,695 | 62,579 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 68,922 | 67,882 | 66,949 | 65,567 | 63,695 | 62,579 | RCOA8274 |
| Tier 2 capital | 5,628 | 5,480 | 5,474 | 5,715 | 5,761 | 5,725 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,628 | 5,480 | 5,474 | 5,715 | 5,761 | 5,725 | RCOA5310 |
| Total capital | 74,550 | 73,362 | 72,423 | 71,282 | 69,456 | 68,304 | RCOA3792 |
| Total risk-weighted assets | 448,737 | 436,780 | 436,277 | 455,683 | 459,523 | 456,599 | RCOAA223 |
| Average total assets for the leverage ratio | 619,992 | 622,207 | 648,022 | 635,581 | 639,093 | 659,211 | 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 | $72.8M | $925K | 1.27% | 0.21% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $135.0M | $27.5M | 20.36% | 6.11% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $80.5M | $40.3M | 50.00% | 8.94% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $1.0M | $1.5M | 150.00% | 0.34% | RC-R Part II, item 4.b, 5.b |
| Loans: all other | $315.0M | $314.6M | 99.88% | 69.87% | RC-R Part II, item 4.d, 5.d |
| All other assets | $42.3M | $42.0M | 99.29% | 9.34% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $25.5M | $23.4M | 91.74% | 5.20% | 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 | $450.2M | ties to item 31 ($450.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $450.2M | RCONB704 |
| Less: excess allowance for credit losses | $1.5M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $448.7M | 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 | 15.36% | 15.36% | 16.61% | 11.12% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.54% | 15.54% | 16.80% | 10.91% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.35% | 15.35% | 16.60% | 10.33% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.39% | 14.39% | 15.64% | 10.32% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.86% | 13.86% | 15.11% | 9.97% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.71% | 13.71% | 14.96% | 9.49% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.63% | 13.63% | 14.88% | 9.47% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.34% | 13.34% | 14.59% | 9.59% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.68% | 12.68% | 13.93% | 9.43% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.64% | 12.64% | 13.90% | 9.28% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.20% | 12.20% | 13.45% | 8.97% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.09% | 12.09% | 13.34% | 8.93% | 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 |
|---|---|---|---|---|---|---|
| American Bank (this bank) | Risk-based | 15.36% | 15.36% | 16.61% | 11.12% | |
| Banktennessee | $630.3M | Risk-based | 12.05% | 12.05% | 13.30% | 9.73% |
| First National Bank of Louisiana | $631.1M | Risk-based | 14.03% | 14.03% | 15.16% | 11.02% |
| First Bank, Upper Michigan | $629.5M | Risk-based | 15.96% | 15.96% | 17.02% | 12.68% |
| Quaint Oak Bank | $631.5M | Risk-based | 13.60% | 13.60% | 14.85% | 10.91% |
| Delta Bank | $632.0M | CBLR | NA | NA | NA | 10.04% |
| Marion County State Bank | $628.6M | Risk-based | 13.92% | 13.92% | 14.75% | 10.41% |
| Community Bank of Pickens County | $628.6M | Risk-based | 18.94% | 18.94% | 20.13% | 13.55% |
| FNBT Bank | $628.5M | Risk-based | 30.55% | 30.55% | 31.81% | 11.08% |
| CS Bank | $628.5M | CBLR | NA | NA | NA | 11.97% |
| Blueharbor Bank | $628.4M | Risk-based | 13.14% | 13.14% | 14.16% | 11.78% |
| Peer 25th percentile | 13.48% | 13.48% | 14.60% | 10.54% | ||
| Peer median | 13.97% | 13.97% | 15.00% | 11.05% | ||
| Peer 75th percentile | 16.71% | 16.71% | 17.80% | 11.92% | ||
| This bank's percentile | 62 | 62 | 62 | 60 |
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/630555/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.