American Heritage Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 16.73% (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: 16.73% (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 23.48% +16.98 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 | $142.4M | 142,443 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $606.6M | 606,611 | RCOAA223 |
| Recomputed ratio | 23.48% | numerator / denominator | |
| Filed ratio | 23.48% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +16.98 pp | $103.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 23.48% +15.48 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 | $142.4M | 142,443 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $606.6M | 606,611 | RCOAA223 |
| Recomputed ratio | 23.48% | numerator / denominator | |
| Filed ratio | 23.48% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +15.48 pp | $93.9M | capital that could be lost first |
Total risk-based capital ratio 24.73% +14.73 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 | $150.0M | 150,028 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $606.6M | 606,611 | RCOAA223 |
| Recomputed ratio | 24.73% | numerator / denominator | |
| Filed ratio | 24.73% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +14.73 pp | $89.4M | capital that could be lost first |
Tier 1 leverage ratio 9.57% +4.57 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 | $142.4M | 142,443 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.49B | 1,488,553 | RCOAA224 |
| Recomputed ratio | 9.57% | numerator / denominator | |
| Filed ratio | 9.57% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.57 pp | $68.0M | 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 | 65,045 | 65,045 | 65,045 | 65,045 | 65,045 | 65,045 | RCOAP742 |
| Retained earnings | 89,879 | 88,667 | 87,477 | 92,309 | 90,633 | 90,662 | RCOAKW00 |
| Accumulated other comprehensive income | (18,374) | (19,937) | (21,509) | (23,785) | (32,088) | (29,287) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 136,550 | 133,775 | 131,013 | 133,569 | 123,590 | 126,420 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,893 | 7,413 | 8,943 | 11,177 | 19,438 | 16,595 | P859 - P840 |
| Common equity Tier 1 capital | 142,443 | 141,188 | 139,956 | 144,746 | 143,028 | 143,015 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 142,443 | 141,188 | 139,956 | 144,746 | 143,028 | 143,015 | RCOA8274 |
| Tier 2 capital | 7,585 | 7,506 | 7,530 | 7,526 | 7,496 | 7,394 | RCOA5311 |
| Allowance includable in Tier 2 capital | 7,585 | 7,506 | 7,530 | 7,526 | 7,496 | 7,394 | RCOA5310 |
| Total capital | 150,028 | 148,694 | 147,486 | 152,272 | 150,524 | 150,409 | RCOA3792 |
| Total risk-weighted assets | 606,611 | 600,348 | 602,255 | 605,189 | 604,875 | 599,032 | RCOAA223 |
| Average total assets for the leverage ratio | 1,488,553 | 1,476,518 | 1,441,271 | 1,474,542 | 1,516,824 | 1,535,119 | 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 | $146.7M | $1.1M | 0.72% | 0.17% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $806.1M | $136.1M | 16.88% | 22.43% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $157.1M | $66K | 0.04% | 0.01% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $206.4M | $109.8M | 53.20% | 18.10% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $617K | $926K | 150.00% | 0.15% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $2K | $3K | 150.00% | 0.00% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $296.3M | $291.9M | 98.51% | 48.11% | RC-R Part II, item 4.d, 5.d |
| All other assets | $41.5M | $34.1M | 82.21% | 5.62% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $32.8M | $32.8M | 100.00% | 5.40% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $2K | $1K | 50.00% | 0.00% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $600 | 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 | $606.8M | ties to item 31 ($606.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $606.8M | RCONB704 |
| Less: excess allowance for credit losses | $161K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $606.6M | 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 | 23.48% | 23.48% | 24.73% | 9.57% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 23.52% | 23.52% | 24.77% | 9.56% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 23.24% | 23.24% | 24.49% | 9.71% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 23.92% | 23.92% | 25.16% | 9.82% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 23.65% | 23.65% | 24.89% | 9.43% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 23.87% | 23.87% | 25.11% | 9.32% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 23.61% | 23.61% | 24.86% | 9.44% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 23.60% | 23.60% | 24.85% | 9.39% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 23.93% | 23.93% | 25.18% | 9.12% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 23.68% | 23.68% | 24.93% | 9.16% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 22.97% | 22.97% | 24.22% | 9.16% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 22.80% | 22.80% | 24.05% | 9.03% | 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 Heritage Bank (this bank) | Risk-based | 23.48% | 23.48% | 24.73% | 9.57% | |
| Pathfinder Bank | $1.49B | Risk-based | 13.36% | 13.36% | 14.62% | 9.64% |
| United Bank | $1.48B | Risk-based | 20.70% | 20.70% | 21.86% | 15.79% |
| Citizens Bank and Trust | $1.48B | Risk-based | 12.65% | 12.65% | 13.71% | 8.04% |
| Union County Savings Bank | $1.48B | Risk-based | 15.54% | 15.54% | 15.79% | 7.71% |
| Elkhorn Valley Bank & Trust | $1.49B | Risk-based | 12.90% | 12.90% | 14.15% | 10.49% |
| Park State Bank | $1.49B | Risk-based | 14.94% | 14.94% | 15.80% | 9.89% |
| Sovereign Bank | $1.47B | CBLR | NA | NA | NA | 10.29% |
| Central National Bank | $1.47B | Risk-based | 12.55% | 12.55% | 13.80% | 9.94% |
| North American Banking Company | $1.47B | Risk-based | 14.63% | 14.63% | 15.67% | 8.91% |
| Peer 25th percentile | 12.84% | 12.84% | 14.06% | 8.91% | ||
| Peer median | 13.99% | 13.99% | 15.15% | 9.89% | ||
| Peer 75th percentile | 15.09% | 15.09% | 15.80% | 10.29% | ||
| This bank's percentile | 100 | 100 | 100 | 33 |
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/311050/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.