Aroostook County Federal Savings & Loan Association: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.69% (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: 8.69% (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 16.04% +9.54 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 | $21.8M | 21,768 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $135.7M | 135,715 | RCOAA223 |
| Recomputed ratio | 16.04% | numerator / denominator | |
| Filed ratio | 16.04% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.54 pp | $12.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.04% +8.04 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 | $21.8M | 21,768 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $135.7M | 135,715 | RCOAA223 |
| Recomputed ratio | 16.04% | numerator / denominator | |
| Filed ratio | 16.04% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.04 pp | $10.9M | capital that could be lost first |
Total risk-based capital ratio 16.69% +6.69 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 | $22.7M | 22,653 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $135.7M | 135,715 | RCOAA223 |
| Recomputed ratio | 16.69% | numerator / denominator | |
| Filed ratio | 16.69% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.69 pp | $9.1M | capital that could be lost first |
Tier 1 leverage ratio 10.39% +5.39 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 | $21.8M | 21,768 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $209.4M | 209,436 | RCOAA224 |
| Recomputed ratio | 10.39% | numerator / denominator | |
| Filed ratio | 10.39% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.39 pp | $11.3M | 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 | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP742 |
| Retained earnings | 21,768 | 21,345 | 20,884 | 20,479 | 20,115 | 19,880 | RCOAKW00 |
| Accumulated other comprehensive income | (616) | (677) | (540) | (442) | (901) | (1,044) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 21,152 | 20,668 | 20,344 | 20,037 | 19,214 | 18,836 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 616 | 677 | 540 | 442 | 901 | 1,044 | P859 - P840 |
| Common equity Tier 1 capital | 21,768 | 21,345 | 20,884 | 20,479 | 20,115 | 19,880 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 21,768 | 21,345 | 20,884 | 20,479 | 20,115 | 19,880 | RCOA8274 |
| Tier 2 capital | 885 | 881 | 881 | 898 | 880 | 828 | RCOA5311 |
| Allowance includable in Tier 2 capital | 885 | 881 | 881 | 898 | 880 | 828 | RCOA5310 |
| Total capital | 22,653 | 22,226 | 21,765 | 21,377 | 20,995 | 20,708 | RCOA3792 |
| Total risk-weighted assets | 135,715 | 125,184 | 119,766 | 117,036 | 115,811 | 112,494 | RCOAA223 |
| Average total assets for the leverage ratio | 209,436 | 205,730 | 203,968 | 202,858 | 198,475 | 199,334 | 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 | $9.8M | $1.4M | 14.29% | 1.03% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $36.6M | $8.2M | 22.47% | 6.06% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $97.7M | $51.6M | 52.77% | 38.00% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $88K | $132K | 150.00% | 0.10% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $67.1M | $67.1M | 100.00% | 49.43% | RC-R Part II, item 4.d, 5.d |
| All other assets | $3.9M | $3.9M | 100.00% | 2.86% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.7M | $1.7M | 100.00% | 1.24% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.7M | NA | 1.27% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $134.0M | does not tie to item 31 ($135.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $135.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $135.7M | 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 | 16.04% | 16.04% | 16.69% | 10.39% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 17.05% | 17.05% | 17.75% | 10.38% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 17.44% | 17.44% | 18.17% | 10.24% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 17.50% | 17.50% | 18.27% | 10.10% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 17.37% | 17.37% | 18.13% | 10.13% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 17.67% | 17.67% | 18.41% | 9.97% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 17.64% | 17.64% | 18.41% | 9.88% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 17.45% | 17.45% | 18.23% | 9.88% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 17.55% | 17.55% | 18.34% | 10.24% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 17.48% | 17.48% | 18.30% | 10.33% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 17.02% | 17.02% | 17.83% | 10.19% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 17.11% | 17.11% | 17.98% | 10.33% | 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 |
|---|---|---|---|---|---|---|
| Aroostook County Federal Savings & Loan Association (this bank) | Risk-based | 16.04% | 16.04% | 16.69% | 10.39% | |
| American Bank of the Carolinas | $214.0M | CBLR | NA | NA | NA | 12.27% |
| Tricentury Bank | $213.8M | CBLR | NA | NA | NA | 10.76% |
| Burling Bank | $214.2M | CBLR | NA | NA | NA | 13.65% |
| Surety Bank | $213.7M | Risk-based | 23.84% | 23.84% | 24.93% | 13.24% |
| The Farmers and Merchants Bank | $213.4M | Risk-based | 12.87% | 12.87% | 14.04% | 9.12% |
| Iowa State Bank | $213.3M | CBLR | NA | NA | NA | 11.53% |
| Producers Bank & Trust | $213.2M | CBLR | NA | NA | NA | 22.09% |
| Milledgeville State Bank | $215.2M | Risk-based | 13.76% | 13.76% | 14.86% | 10.48% |
| Farmers Savings Bank & Trust | $212.7M | Risk-based | 18.51% | 18.51% | 19.09% | 10.25% |
| Farmers Savings Bank | $215.3M | CBLR | NA | NA | NA | 12.59% |
| Peer 25th percentile | 13.54% | 13.54% | 14.66% | 10.55% | ||
| Peer median | 16.14% | 16.14% | 16.98% | 11.90% | ||
| Peer 75th percentile | 19.84% | 19.84% | 20.55% | 13.08% | ||
| This bank's percentile | 50 | 50 | 50 | 20 |
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/351878/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.