American Bank of Commerce: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R. This bank files under the community bank leverage ratio framework.
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.
Community bank leverage ratio 9.65% +0.65 pp over well capitalized
This bank has elected the community bank leverage ratio framework. It files Tier 1 capital over average assets and no risk-based ratios; above the requirement it is treated as well capitalized.
| Tier 1 capital | $181.3M | 181,299 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.88B | 1,879,164 | RCOAA224 |
| Recomputed ratio | 9.65% | numerator / denominator | |
| Filed ratio | 9.65% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +0.65 pp | $12.2M | 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 | 55,761 | 55,761 | 55,761 | 55,761 | 55,761 | 36,961 | RCOAP742 |
| Retained earnings | 125,845 | 121,907 | 118,559 | 114,915 | 111,084 | 107,988 | RCOAKW00 |
| Accumulated other comprehensive income | (34,064) | (37,610) | (34,837) | (38,141) | (45,152) | (47,711) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 147,542 | 140,058 | 139,483 | 132,535 | 121,693 | 97,238 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 33,757 | 37,284 | 34,490 | 37,744 | 44,735 | 47,273 | P859 - P840 |
| Common equity Tier 1 capital | 181,299 | 177,342 | 173,973 | 170,279 | 166,428 | 144,511 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 181,299 | 177,342 | 173,973 | 170,279 | 166,428 | 144,511 | RCOA8274 |
| Tier 2 capital | NA | 14,504 | 13,761 | 12,928 | 12,429 | 12,435 | |
| Allowance includable in Tier 2 capital | NA | 14,504 | 13,761 | 12,928 | 12,429 | 12,435 | |
| Total capital | NA | 191,846 | 187,734 | 183,207 | 178,857 | 156,946 | |
| Total risk-weighted assets | NA | 1,473,218 | 1,324,110 | 1,234,765 | 1,198,995 | 1,149,856 | |
| Average total assets for the leverage ratio | 1,879,164 | 1,791,556 | 1,729,289 | 1,708,963 | 1,596,317 | 1,524,954 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
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 | CBLR | NA | NA | NA | 9.65% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 12.04% | 12.04% | 13.02% | 9.90% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 13.14% | 13.14% | 14.18% | 10.06% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 13.79% | 13.79% | 14.84% | 9.96% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 13.88% | 13.88% | 14.92% | 10.43% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 12.57% | 12.57% | 13.65% | 9.48% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 12.89% | 12.89% | 13.99% | 9.41% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 12.83% | 12.83% | 13.97% | 9.27% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 12.91% | 12.91% | 14.11% | 9.41% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 12.58% | 12.58% | 13.75% | 9.03% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.26% | 12.26% | 13.38% | 8.74% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 11.82% | 11.82% | 12.88% | 8.49% | 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 of Commerce (this bank) | CBLR | NA | NA | NA | 9.65% | |
| Embassy Bank for the Lehigh Valley | $1.86B | Risk-based | 14.10% | 14.10% | 15.16% | 8.83% |
| Security National Bank of Omaha | $1.86B | Risk-based | 13.37% | 13.37% | 14.63% | 10.58% |
| Fall River Five Cents Savings Bank | $1.86B | Risk-based | 11.61% | 11.61% | 12.38% | 8.70% |
| Independent Bank | $1.85B | Risk-based | 10.22% | 10.22% | 11.05% | 10.60% |
| Cornerstone Bank | $1.85B | Risk-based | 11.28% | 11.28% | 12.44% | 9.63% |
| Kennebec Savings Bank | $1.87B | Risk-based | 17.32% | 17.32% | 18.02% | 13.96% |
| Newtown Savings Bank | $1.87B | Risk-based | 14.63% | 14.63% | 15.89% | 9.48% |
| Anchorage Digital Bank N.A. | $1.87B | CBLR | NA | NA | NA | 57.33% |
| First State Bank | $1.85B | Risk-based | 14.08% | 14.08% | 15.18% | 9.61% |
| FirstBank Southwest | $1.88B | Risk-based | 14.03% | 14.03% | 15.13% | 11.16% |
| Peer 25th percentile | 11.61% | 11.61% | 12.44% | 9.51% | ||
| Peer median | 14.03% | 14.03% | 15.13% | 10.10% | ||
| Peer 75th percentile | 14.10% | 14.10% | 15.18% | 11.02% | ||
| This bank's percentile | NA | NA | NA | 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/215662/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.