Atlantic Community Bankers Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 13.71% (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: 13.71% (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 20.38% +13.88 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 | $153.4M | 153,440 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $752.9M | 752,924 | RCOAA223 |
| Recomputed ratio | 20.38% | numerator / denominator | |
| Filed ratio | 20.38% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +13.88 pp | $104.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 20.38% +12.38 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 | $153.4M | 153,440 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $752.9M | 752,924 | RCOAA223 |
| Recomputed ratio | 20.38% | numerator / denominator | |
| Filed ratio | 20.38% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +12.38 pp | $93.2M | capital that could be lost first |
Total risk-based capital ratio 21.70% +11.71 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 | $163.4M | 163,422 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $752.9M | 752,924 | RCOAA223 |
| Recomputed ratio | 21.70% | numerator / denominator | |
| Filed ratio | 21.70% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +11.71 pp | $88.1M | capital that could be lost first |
Tier 1 leverage ratio 15.76% +10.76 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 | $153.4M | 153,440 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $973.6M | 973,577 | RCOAA224 |
| Recomputed ratio | 15.76% | numerator / denominator | |
| Filed ratio | 15.76% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +10.76 pp | $104.8M | 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 | 34,058 | 34,058 | 34,058 | 34,058 | 34,058 | 34,058 | RCOAP742 |
| Retained earnings | 122,501 | 120,187 | 116,333 | 114,065 | 111,603 | 109,430 | RCOAKW00 |
| Accumulated other comprehensive income | (3,658) | (3,634) | (3,234) | (3,667) | (4,487) | (4,766) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 152,901 | 150,611 | 147,157 | 144,456 | 141,174 | 138,722 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 539 | 376 | (218) | (130) | 642 | 496 | P859 - P840 |
| Common equity Tier 1 capital | 153,440 | 150,987 | 146,939 | 144,326 | 141,816 | 139,218 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 153,440 | 150,987 | 146,939 | 144,326 | 141,816 | 139,218 | RCOA8274 |
| Tier 2 capital | 9,982 | 9,833 | 9,544 | 9,448 | 9,406 | 9,252 | RCOA5311 |
| Allowance includable in Tier 2 capital | 9,424 | 9,256 | 8,957 | 8,864 | 8,801 | 8,687 | RCOA5310 |
| Total capital | 163,422 | 160,820 | 156,483 | 153,774 | 151,222 | 148,470 | RCOA3792 |
| Total risk-weighted assets | 752,924 | 739,390 | 713,249 | 705,935 | 700,959 | 692,128 | RCOAA223 |
| Average total assets for the leverage ratio | 973,577 | 967,671 | 1,014,032 | 986,191 | 978,321 | 967,736 | 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 | $65.5M | $1.9M | 2.87% | 0.25% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $204.5M | $50.3M | 24.61% | 6.68% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $33.3M | $6.7M | 20.00% | 0.88% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $27.7M | $13.9M | 50.00% | 1.84% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $3.6M | $5.4M | 150.00% | 0.71% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $3.1M | $3.1M | 100.00% | 0.42% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $554.7M | $554.2M | 99.92% | 73.51% | RC-R Part II, item 4.d, 5.d |
| All other assets | $61.4M | $57.1M | 93.04% | 7.58% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $58.8M | $58.8M | 100.00% | 7.80% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2.5M | NA | 0.33% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $751.4M | ties to item 31 ($751.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $753.9M | RCONB704 |
| Less: excess allowance for credit losses | $1.0M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $752.9M | 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 | 20.38% | 20.38% | 21.70% | 15.76% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 20.42% | 20.42% | 21.75% | 15.60% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 20.60% | 20.60% | 21.94% | 14.49% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 20.44% | 20.44% | 21.78% | 14.63% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 20.23% | 20.23% | 21.57% | 14.50% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 20.11% | 20.11% | 21.45% | 14.39% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 20.23% | 20.23% | 21.58% | 14.73% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 20.49% | 20.49% | 21.83% | 14.06% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 20.42% | 20.42% | 21.76% | 14.59% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 20.79% | 20.79% | 22.13% | 15.16% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 20.48% | 20.48% | 21.82% | 15.12% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 20.39% | 20.39% | 21.73% | 15.27% | 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 |
|---|---|---|---|---|---|---|
| Atlantic Community Bankers Bank (this bank) | Risk-based | 20.38% | 20.38% | 21.70% | 15.76% | |
| New Peoples Bank, Inc. | $942.5M | Risk-based | 15.48% | 15.48% | 16.73% | 11.17% |
| The Farmers Bank | $942.8M | Risk-based | 20.50% | 20.50% | 21.66% | 15.09% |
| First Community Bank of Tennessee | $943.8M | Risk-based | 14.78% | 14.78% | 15.37% | 10.32% |
| FNB Oxford Bank | $939.7M | CBLR | NA | NA | NA | 11.87% |
| Bank of Botetourt | $939.4M | CBLR | NA | NA | NA | 11.00% |
| United Prairie Bank | $939.3M | CBLR | NA | NA | NA | 9.68% |
| Security Bank | $939.0M | Risk-based | 13.34% | 13.34% | 14.60% | 11.84% |
| The First National Bank of Granbury | $946.3M | CBLR | NA | NA | NA | 12.13% |
| Mid-Missouri Bank | $946.7M | Risk-based | 14.89% | 14.89% | 16.12% | 10.80% |
| Winchester Co-Operative Bank | $946.9M | CBLR | NA | NA | NA | 11.80% |
| Peer 25th percentile | 14.78% | 14.78% | 15.37% | 10.85% | ||
| Peer median | 14.89% | 14.89% | 16.12% | 11.48% | ||
| Peer 75th percentile | 15.48% | 15.48% | 16.73% | 11.86% | ||
| This bank's percentile | 80 | 80 | 100 | 100 |
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/959715/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.