Ascent Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.66% (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: 5.66% (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 12.41% +5.91 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 | $9.1M | 9,127 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $73.6M | 73,569 | RCOAA223 |
| Recomputed ratio | 12.41% | numerator / denominator | |
| Filed ratio | 12.41% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.91 pp | $4.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.41% +4.41 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 | $9.1M | 9,127 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $73.6M | 73,569 | RCOAA223 |
| Recomputed ratio | 12.41% | numerator / denominator | |
| Filed ratio | 12.41% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.41 pp | $3.2M | capital that could be lost first |
Total risk-based capital ratio 13.66% +3.66 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 | $10.1M | 10,050 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $73.6M | 73,569 | RCOAA223 |
| Recomputed ratio | 13.66% | numerator / denominator | |
| Filed ratio | 13.66% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.66 pp | $2.7M | capital that could be lost first |
Tier 1 leverage ratio 8.69% +3.69 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 | $9.1M | 9,127 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $105.0M | 104,994 | RCOAA224 |
| Recomputed ratio | 8.69% | numerator / denominator | |
| Filed ratio | 8.69% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.69 pp | $3.9M | 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 | 8,193 | 8,193 | 8,193 | 8,193 | 8,193 | 8,193 | RCOAP742 |
| Retained earnings | 1,894 | 1,546 | 3,114 | 2,759 | 2,406 | 2,028 | RCOAKW00 |
| Accumulated other comprehensive income | (636) | (667) | (631) | (719) | (797) | (907) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 9,451 | 9,072 | 10,676 | 10,233 | 9,802 | 9,314 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (324) | (293) | (329) | (241) | (163) | (53) | P859 - P840 |
| Common equity Tier 1 capital | 9,127 | 8,779 | 10,347 | 9,992 | 9,639 | 9,261 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 9,127 | 8,779 | 10,347 | 9,992 | 9,639 | 9,261 | RCOA8274 |
| Tier 2 capital | 923 | 966 | 930 | 930 | 935 | 914 | RCOA5311 |
| Allowance includable in Tier 2 capital | 923 | 966 | 930 | 930 | 935 | 914 | RCOA5310 |
| Total capital | 10,050 | 9,745 | 11,277 | 10,922 | 10,574 | 10,175 | RCOA3792 |
| Total risk-weighted assets | 73,569 | 76,952 | 74,101 | 74,012 | 74,549 | 72,799 | RCOAA223 |
| Average total assets for the leverage ratio | 104,994 | 110,033 | 109,162 | 106,696 | 105,367 | 103,829 | 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 | $9.1M | $908K | 9.97% | 1.23% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $8.7M | $2.4M | 27.75% | 3.26% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $36.7M | $20.8M | 56.71% | 28.19% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $42K | $42K | 100.00% | 0.06% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $45.8M | $42.6M | 93.09% | 57.78% | RC-R Part II, item 4.d, 5.d |
| All other assets | $4.7M | $4.6M | 96.99% | 6.22% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $2.4M | $2.4M | 100.00% | 3.25% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $100 | 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 | $73.8M | ties to item 31 ($73.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $73.8M | RCONB704 |
| Less: excess allowance for credit losses | $200K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $73.6M | 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 | 12.41% | 12.41% | 13.66% | 8.69% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.41% | 11.41% | 12.66% | 7.98% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.96% | 13.96% | 15.22% | 9.48% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.50% | 13.50% | 14.76% | 9.36% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.93% | 12.93% | 14.18% | 9.15% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.72% | 12.72% | 13.98% | 8.92% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.06% | 13.06% | 14.32% | 8.94% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.13% | 12.13% | 13.38% | 9.30% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.77% | 12.77% | 14.03% | 9.30% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.15% | 11.15% | 12.40% | 8.25% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.67% | 11.67% | 12.92% | 8.63% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.23% | 12.23% | 13.48% | 8.63% | 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 |
|---|---|---|---|---|---|---|
| Ascent Bank (this bank) | Risk-based | 12.41% | 12.41% | 13.66% | 8.69% | |
| Owingsville Banking Company | $104.1M | CBLR | NA | NA | NA | 10.02% |
| Strasburg State Bank | $104.2M | Risk-based | 13.67% | 13.67% | 14.13% | 8.67% |
| Glen Burnie Mutual Savings Bank | $103.9M | Risk-based | 18.64% | 18.64% | 19.37% | 8.80% |
| Woodruff Federal Savings and Loan Association | $104.2M | CBLR | NA | NA | NA | 31.47% |
| Clay County State Bank | $104.3M | CBLR | NA | NA | NA | 13.18% |
| First National Bank of Lacon | $103.7M | Risk-based | 16.01% | 16.01% | 16.68% | 11.78% |
| First National Bank in Fredonia | $104.4M | CBLR | NA | NA | NA | 16.73% |
| Sibley State Bank | $104.4M | Risk-based | 15.67% | 15.67% | 16.73% | 11.03% |
| American Exchange Bank | $103.7M | CBLR | NA | NA | NA | 13.54% |
| The Corn City State Bank | $104.5M | CBLR | NA | NA | NA | 10.82% |
| Peer 25th percentile | 15.17% | 15.17% | 16.04% | 10.22% | ||
| Peer median | 15.84% | 15.84% | 16.70% | 11.40% | ||
| Peer 75th percentile | 16.67% | 16.67% | 17.39% | 13.45% | ||
| This bank's percentile | 0 | 0 | 0 | 10 |
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/647955/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.