American Community Bank of Indiana: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.22% (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: 4.22% (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 10.97% +4.47 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 | $36.6M | 36,580 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $333.4M | 333,380 | RCOAA223 |
| Recomputed ratio | 10.97% | numerator / denominator | |
| Filed ratio | 10.97% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.47 pp | $14.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 10.97% +2.97 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 | $36.6M | 36,580 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $333.4M | 333,380 | RCOAA223 |
| Recomputed ratio | 10.97% | numerator / denominator | |
| Filed ratio | 10.97% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +2.97 pp | $9.9M | capital that could be lost first |
Total risk-based capital ratio 12.22% +2.22 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 | $40.8M | 40,750 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $333.4M | 333,380 | RCOAA223 |
| Recomputed ratio | 12.22% | numerator / denominator | |
| Filed ratio | 12.22% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.22 pp | $7.4M | capital that could be lost first |
Tier 1 leverage ratio 9.83% +4.83 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 | $36.6M | 36,580 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $372.1M | 372,103 | RCOAA224 |
| Recomputed ratio | 9.83% | numerator / denominator | |
| Filed ratio | 9.83% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.83 pp | $18.0M | 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 | 8,736 | 8,736 | 8,736 | 8,736 | 8,736 | 8,736 | RCOAP742 |
| Retained earnings | 27,844 | 26,903 | 25,798 | 26,542 | 25,503 | 24,721 | RCOAKW00 |
| Accumulated other comprehensive income | (688) | (692) | (643) | (708) | (784) | (879) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 35,892 | 34,947 | 33,891 | 34,570 | 33,455 | 32,578 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 688 | 692 | 643 | 708 | 784 | 879 | P859 - P840 |
| Common equity Tier 1 capital | 36,580 | 35,639 | 34,534 | 35,278 | 34,239 | 33,457 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 36,580 | 35,639 | 34,534 | 35,278 | 34,239 | 33,457 | RCOA8274 |
| Tier 2 capital | 4,170 | 3,754 | 3,758 | 3,496 | 3,460 | 3,195 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,170 | 3,754 | 3,758 | 3,496 | 3,460 | 3,195 | RCOA5310 |
| Total capital | 40,750 | 39,393 | 38,292 | 38,774 | 37,699 | 36,652 | RCOA3792 |
| Total risk-weighted assets | 333,380 | 320,228 | 313,793 | 299,284 | 290,691 | 283,698 | RCOAA223 |
| Average total assets for the leverage ratio | 372,103 | 376,258 | 380,882 | 388,220 | 368,591 | 376,998 | 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 | $22.4M | $417K | 1.86% | 0.12% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $27.4M | $4.0M | 14.49% | 1.19% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $64.1M | $32.3M | 50.47% | 9.69% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $2.3M | $3.5M | 150.00% | 1.05% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $6.9M | $10.4M | 150.00% | 3.12% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $245.8M | $242.6M | 98.69% | 72.70% | RC-R Part II, item 4.d, 5.d |
| All other assets | $19.1M | $17.7M | 92.85% | 5.32% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $22.7M | $22.7M | 100.00% | 6.80% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $800 | 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 | $333.7M | ties to item 31 ($333.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $333.7M | RCONB704 |
| Less: excess allowance for credit losses | $272K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $333.4M | 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 | 10.97% | 10.97% | 12.22% | 9.83% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.13% | 11.13% | 12.30% | 9.47% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 11.01% | 11.01% | 12.20% | 9.07% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.79% | 11.79% | 12.96% | 9.09% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.78% | 11.78% | 12.97% | 9.29% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.79% | 11.79% | 12.92% | 8.87% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 11.28% | 11.28% | 12.49% | 8.80% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 11.15% | 11.15% | 12.38% | 8.99% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 10.81% | 10.81% | 12.06% | 9.34% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 10.77% | 10.77% | 11.99% | 9.09% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 10.33% | 10.33% | 11.58% | 9.22% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.07% | 11.07% | 12.32% | 9.39% | 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 Community Bank of Indiana (this bank) | Risk-based | 10.97% | 10.97% | 12.22% | 9.83% | |
| The Harbor Bank of Maryland | $383.2M | CBLR | NA | NA | NA | 12.36% |
| Sandhills State Bank | $382.8M | Risk-based | 10.78% | 10.78% | 11.82% | 8.42% |
| Citizens Bank & Trust Company | $383.4M | CBLR | NA | NA | NA | 13.12% |
| Earlham Savings Bank | $382.5M | Risk-based | 16.78% | 16.78% | 18.05% | 9.53% |
| TCM Bank, N.A. | $382.4M | Risk-based | 20.89% | 20.89% | 22.16% | 18.27% |
| Municipal Trust and Savings Bank | $382.2M | CBLR | NA | NA | NA | 15.56% |
| Commercial Bank | $382.2M | Risk-based | 16.24% | 16.24% | 17.45% | 8.33% |
| City Bank & Trust Co. | $382.0M | Risk-based | 17.75% | 17.75% | 18.78% | 11.35% |
| The Delaware National Bank of Delhi | $384.1M | CBLR | NA | NA | NA | 9.61% |
| Libertyville Savings Bank | $384.1M | Risk-based | 15.62% | 15.62% | 16.56% | 11.04% |
| Peer 25th percentile | 15.78% | 15.78% | 16.78% | 9.55% | ||
| Peer median | 16.51% | 16.51% | 17.75% | 11.20% | ||
| Peer 75th percentile | 17.51% | 17.51% | 18.60% | 12.93% | ||
| This bank's percentile | 17 | 17 | 17 | 40 |
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/1010574/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.