American Bank of Freedom: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.80% (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: 6.80% (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 13.55% +7.05 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 | $97.0M | 97,046 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $716.4M | 716,433 | RCOAA223 |
| Recomputed ratio | 13.55% | numerator / denominator | |
| Filed ratio | 13.55% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.05 pp | $50.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.55% +5.55 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 | $97.0M | 97,046 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $716.4M | 716,433 | RCOAA223 |
| Recomputed ratio | 13.55% | numerator / denominator | |
| Filed ratio | 13.55% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.55 pp | $39.7M | capital that could be lost first |
Total risk-based capital ratio 14.80% +4.80 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 | $106.0M | 106,006 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $716.4M | 716,433 | RCOAA223 |
| Recomputed ratio | 14.80% | numerator / denominator | |
| Filed ratio | 14.80% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.80 pp | $34.4M | capital that could be lost first |
Tier 1 leverage ratio 10.01% +5.01 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 | $97.0M | 97,046 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $969.7M | 969,733 | RCOAA224 |
| Recomputed ratio | 10.01% | numerator / denominator | |
| Filed ratio | 10.01% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.01 pp | $48.6M | 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 | 57,256 | 57,256 | 57,256 | 57,256 | 57,256 | 57,256 | RCOAP742 |
| Retained earnings | 44,564 | 42,869 | 41,526 | 41,410 | 40,041 | 38,854 | RCOAKW00 |
| Accumulated other comprehensive income | (4,575) | (4,467) | (4,256) | (4,499) | (5,298) | (5,495) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 97,245 | 95,658 | 94,526 | 94,167 | 91,999 | 90,615 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (199) | (344) | (592) | (386) | 376 | 536 | P859 - P840 |
| Common equity Tier 1 capital | 97,046 | 95,314 | 93,934 | 93,781 | 92,375 | 91,151 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 97,046 | 95,314 | 93,934 | 93,781 | 92,375 | 91,151 | RCOA8274 |
| Tier 2 capital | 8,960 | 8,980 | 8,830 | 7,247 | 9,601 | 9,659 | RCOA5311 |
| Allowance includable in Tier 2 capital | 8,960 | 8,980 | 8,830 | 7,247 | 9,601 | 9,659 | RCOA5310 |
| Total capital | 106,006 | 104,294 | 102,764 | 101,028 | 101,976 | 100,810 | RCOA3792 |
| Total risk-weighted assets | 716,433 | 742,823 | 736,632 | 760,796 | 764,598 | 768,315 | RCOAA223 |
| Average total assets for the leverage ratio | 969,733 | 977,683 | 972,343 | 952,461 | 943,369 | 934,901 | 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 | $131.0M | $584K | 0.45% | 0.08% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $88.7M | $22.3M | 25.10% | 3.11% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $178.5M | $90.7M | 50.83% | 12.65% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $9.5M | $14.3M | 150.00% | 1.99% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $511.7M | $511.7M | 100.00% | 71.39% | RC-R Part II, item 4.d, 5.d |
| All other assets | $35.1M | $30.8M | 87.59% | 4.29% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $45.6M | $45.6M | 100.00% | 6.36% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $878K | NA | 0.12% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $716.0M | does not tie to item 31 ($716.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $716.8M | RCONB704 |
| Less: excess allowance for credit losses | $201K | A222 |
| Less: allocated transfer risk reserve | $195K | 3128 |
| Total risk-weighted assets | $716.4M | 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 | 13.55% | 13.55% | 14.80% | 10.01% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.83% | 12.83% | 14.04% | 9.75% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.75% | 12.75% | 13.95% | 9.66% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.33% | 12.33% | 13.28% | 9.85% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.08% | 12.08% | 13.34% | 9.79% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.86% | 11.86% | 13.12% | 9.75% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 11.80% | 11.80% | 13.06% | 9.51% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 10.83% | 10.83% | 12.08% | 9.56% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 11.05% | 11.05% | 12.20% | 9.95% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.51% | 11.51% | 12.66% | 10.04% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.68% | 11.68% | 12.82% | 10.54% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.72% | 11.72% | 12.89% | 10.85% | 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 of Freedom (this bank) | Risk-based | 13.55% | 13.55% | 14.80% | 10.01% | |
| U.S. Bank Trust N.A. | $948.9M | Risk-based | 488.44% | 488.44% | 488.44% | 99.77% |
| Midwest Regional Bank | $949.0M | Risk-based | 11.40% | 11.40% | 12.67% | 10.23% |
| C3BANK, N.A. | $949.3M | Risk-based | 16.57% | 16.57% | 17.83% | 10.59% |
| Western Bank | $947.2M | CBLR | NA | NA | NA | 9.77% |
| The Farmers & Merchants Bank | $949.4M | Risk-based | 12.76% | 12.76% | 14.01% | 10.02% |
| Winchester Co-Operative Bank | $946.9M | CBLR | NA | NA | NA | 11.80% |
| Mid-Missouri Bank | $946.7M | Risk-based | 14.89% | 14.89% | 16.12% | 10.80% |
| First National Bank of Oklahoma | $949.9M | Risk-based | 13.23% | 13.23% | 14.48% | 10.46% |
| The First National Bank of Granbury | $946.3M | CBLR | NA | NA | NA | 12.13% |
| Peer 25th percentile | 12.87% | 12.87% | 14.13% | 10.23% | ||
| Peer median | 14.06% | 14.06% | 15.30% | 10.59% | ||
| Peer 75th percentile | 16.15% | 16.15% | 17.40% | 11.80% | ||
| This bank's percentile | 50 | 50 | 50 | 11 |
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/568359/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.