American Commerce Bank, N.A.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 14.16% (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: 14.16% (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 20.90% +14.40 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 | $84.7M | 84,673 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $405.2M | 405,222 | RCOAA223 |
| Recomputed ratio | 20.90% | numerator / denominator | |
| Filed ratio | 20.90% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +14.40 pp | $58.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 20.90% +12.90 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 | $84.7M | 84,673 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $405.2M | 405,222 | RCOAA223 |
| Recomputed ratio | 20.90% | numerator / denominator | |
| Filed ratio | 20.90% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +12.90 pp | $52.3M | capital that could be lost first |
Total risk-based capital ratio 22.16% +12.16 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 | $89.8M | 89,780 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $405.2M | 405,222 | RCOAA223 |
| Recomputed ratio | 22.16% | numerator / denominator | |
| Filed ratio | 22.16% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +12.16 pp | $49.3M | capital that could be lost first |
Tier 1 leverage ratio 17.09% +12.09 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 | $84.7M | 84,673 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $495.4M | 495,363 | RCOAA224 |
| Recomputed ratio | 17.09% | numerator / denominator | |
| Filed ratio | 17.09% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +12.09 pp | $59.9M | 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 | 46,531 | 46,531 | 46,531 | 46,531 | 46,531 | 46,531 | RCOAP742 |
| Retained earnings | 38,142 | 35,952 | 33,767 | 31,520 | 29,381 | 27,098 | RCOAKW00 |
| Accumulated other comprehensive income | 0 | 0 | 0 | 0 | 0 | 0 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 84,673 | 82,483 | 80,298 | 78,051 | 75,912 | 73,629 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 0 | 0 | 0 | 0 | 0 | 0 | P859 - P840 |
| Common equity Tier 1 capital | 84,673 | 82,483 | 80,298 | 78,051 | 75,912 | 73,629 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 84,673 | 82,483 | 80,298 | 78,051 | 75,912 | 73,629 | RCOA8274 |
| Tier 2 capital | 5,107 | 5,194 | 5,169 | 5,033 | 5,292 | 5,494 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,107 | 5,194 | 5,169 | 5,033 | 5,292 | 5,494 | RCOA5310 |
| Total capital | 89,780 | 87,677 | 85,467 | 83,084 | 81,204 | 79,123 | RCOA3792 |
| Total risk-weighted assets | 405,222 | 412,312 | 410,067 | 399,008 | 420,015 | 436,442 | RCOAA223 |
| Average total assets for the leverage ratio | 495,363 | 480,782 | 490,222 | 500,684 | 507,070 | 521,523 | 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 | $81.3M | $1.7M | 2.14% | 0.43% | RC-R Part II, item 1 |
| Loans: residential mortgage | $50.6M | $25.9M | 51.13% | 6.34% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $11.2M | $16.8M | 150.00% | 4.10% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $348.5M | $339.3M | 97.36% | 83.06% | RC-R Part II, item 4.d, 5.d |
| All other assets | $13.0M | $10.7M | 82.69% | 2.63% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $14.1M | $14.1M | 100.00% | 3.45% | 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 | $408.5M | ties to item 31 ($408.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $408.5M | RCONB704 |
| Less: excess allowance for credit losses | $3.3M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $405.2M | 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 | 20.90% | 20.90% | 22.16% | 17.09% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 20.00% | 20.00% | 21.26% | 17.16% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 19.58% | 19.58% | 20.84% | 16.38% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 19.56% | 19.56% | 20.82% | 15.59% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 18.07% | 18.07% | 19.33% | 14.97% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 16.87% | 16.87% | 18.13% | 14.12% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 16.15% | 16.15% | 17.40% | 13.69% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 16.12% | 16.12% | 17.38% | 14.19% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 16.58% | 16.58% | 17.84% | 14.09% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 16.35% | 16.35% | 17.60% | 13.52% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 16.24% | 16.24% | 17.49% | 13.19% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.91% | 15.91% | 17.17% | 12.13% | 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 Commerce Bank, N.A. (this bank) | Risk-based | 20.90% | 20.90% | 22.16% | 17.09% | |
| People's Bank of Seneca | $495.5M | CBLR | NA | NA | NA | 10.08% |
| River City Bank, Inc. | $494.9M | Risk-based | 14.81% | 14.81% | 15.51% | 11.72% |
| Casey State Bank | $496.7M | CBLR | NA | NA | NA | 10.99% |
| Trubank | $494.6M | CBLR | NA | NA | NA | 9.23% |
| Dean Co-Operative Bank | $494.3M | Risk-based | 13.42% | 13.42% | 14.44% | 8.26% |
| Champlain National Bank | $497.1M | CBLR | NA | NA | NA | 10.87% |
| Century Bank and Trust | $494.0M | Risk-based | 22.77% | 22.77% | 24.00% | 14.59% |
| Jewett City Savings Bank | $493.9M | Risk-based | 17.46% | 17.46% | 18.47% | 14.41% |
| Bank of Commerce | $497.5M | Risk-based | 13.73% | 13.73% | 14.92% | 9.19% |
| FirstBank of Nebraska | $498.1M | CBLR | NA | NA | NA | 11.19% |
| Peer 25th percentile | 13.73% | 13.73% | 14.92% | 9.44% | ||
| Peer median | 14.81% | 14.81% | 15.51% | 10.93% | ||
| Peer 75th percentile | 17.46% | 17.46% | 18.47% | 11.59% | ||
| This bank's percentile | 80 | 80 | 80 | 100 |
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/3272956/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.