American State Bank & Trust Company of Williston: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 13.06% (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: 13.06% (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 19.81% +13.31 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 | $80.5M | 80,537 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $406.6M | 406,648 | RCOAA223 |
| Recomputed ratio | 19.81% | numerator / denominator | |
| Filed ratio | 19.81% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +13.31 pp | $54.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 19.81% +11.81 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 | $80.5M | 80,537 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $406.6M | 406,648 | RCOAA223 |
| Recomputed ratio | 19.81% | numerator / denominator | |
| Filed ratio | 19.81% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +11.81 pp | $48.0M | capital that could be lost first |
Total risk-based capital ratio 21.06% +11.06 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 | $85.6M | 85,626 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $406.6M | 406,648 | RCOAA223 |
| Recomputed ratio | 21.06% | numerator / denominator | |
| Filed ratio | 21.06% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +11.06 pp | $45.0M | capital that could be lost first |
Tier 1 leverage ratio 12.06% +7.06 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 | $80.5M | 80,537 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $668.0M | 667,970 | RCOAA224 |
| Recomputed ratio | 12.06% | numerator / denominator | |
| Filed ratio | 12.06% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.06 pp | $47.1M | 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 | 7,524 | 7,524 | 7,524 | 7,524 | 7,524 | 7,524 | RCOAP742 |
| Retained earnings | 73,013 | 76,202 | 76,066 | 71,452 | 71,097 | 74,741 | RCOAKW00 |
| Accumulated other comprehensive income | (25,718) | (23,729) | (23,317) | (24,287) | (31,150) | (31,946) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 54,819 | 59,997 | 60,273 | 54,689 | 47,471 | 50,319 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 25,718 | 23,729 | 23,317 | 24,287 | 31,150 | 31,946 | P859 - P840 |
| Common equity Tier 1 capital | 80,537 | 83,726 | 83,590 | 78,976 | 78,621 | 82,265 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 80,537 | 83,726 | 83,590 | 78,976 | 78,621 | 82,265 | RCOA8274 |
| Tier 2 capital | 5,089 | 4,746 | 4,765 | 4,791 | 4,994 | 4,979 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,089 | 4,746 | 4,765 | 4,791 | 4,994 | 4,979 | RCOA5310 |
| Total capital | 85,626 | 88,472 | 88,355 | 83,767 | 83,615 | 87,244 | RCOA3792 |
| Total risk-weighted assets | 406,648 | 378,648 | 380,160 | 382,253 | 397,753 | 396,417 | RCOAA223 |
| Average total assets for the leverage ratio | 667,970 | 673,423 | 668,252 | 659,377 | 665,505 | 661,833 | 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 | $7.9M | $1.3M | 15.79% | 0.31% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $343.9M | $64.7M | 18.82% | 15.89% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $682K | $136K | 20.00% | 0.03% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $48.0M | $25.9M | 54.00% | 6.37% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $850K | $1.3M | 150.00% | 0.31% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $5.5M | $8.3M | 150.00% | 2.04% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $246.5M | $244.7M | 99.28% | 60.11% | RC-R Part II, item 4.d, 5.d |
| All other assets | $19.2M | $17.8M | 92.32% | 4.36% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $27.7M | $41.5M | 150.00% | 10.19% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.5M | NA | 0.38% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $405.6M | ties to item 31 ($405.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $407.1M | RCONB704 |
| Less: excess allowance for credit losses | $500K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $406.6M | 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 | 19.81% | 19.81% | 21.06% | 12.06% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 22.11% | 22.11% | 23.37% | 12.43% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 21.99% | 21.99% | 23.24% | 12.51% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 20.66% | 20.66% | 21.91% | 11.98% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 19.77% | 19.77% | 21.02% | 11.81% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 20.75% | 20.75% | 22.01% | 12.43% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 20.92% | 20.92% | 22.18% | 12.60% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 20.79% | 20.79% | 22.04% | 12.33% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 20.93% | 20.93% | 22.19% | 12.22% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 21.72% | 21.72% | 22.97% | 12.68% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 22.29% | 22.29% | 23.55% | 12.60% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 21.33% | 21.33% | 22.59% | 12.03% | 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 State Bank & Trust Company of Williston (this bank) | Risk-based | 19.81% | 19.81% | 21.06% | 12.06% | |
| High Plains Bank | $643.1M | CBLR | NA | NA | NA | 9.60% |
| Legence Bank | $642.9M | Risk-based | 14.61% | 14.61% | 15.73% | 9.55% |
| Home Federal Bank | $644.0M | Risk-based | 13.11% | 13.11% | 14.20% | 9.29% |
| Mauch Chunk Trust Company | $642.8M | Risk-based | 15.14% | 15.14% | 16.40% | 7.94% |
| Greenville National Bank | $641.5M | CBLR | NA | NA | NA | 13.02% |
| Bank & Trust Company | $641.3M | Risk-based | 16.19% | 16.19% | 17.44% | 11.27% |
| Stillman Banccorp, N.A. | $645.6M | Risk-based | 18.29% | 18.29% | 19.22% | 9.20% |
| Spring Bank | $641.0M | CBLR | NA | NA | NA | 14.59% |
| Peer 25th percentile | 14.61% | 14.61% | 15.73% | 9.27% | ||
| Peer median | 15.14% | 15.14% | 16.40% | 9.57% | ||
| Peer 75th percentile | 16.19% | 16.19% | 17.44% | 11.71% | ||
| This bank's percentile | 100 | 100 | 100 | 75 |
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/244251/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.