Auburn Banking Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 3.80% (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: 3.80% (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 11.00% +4.50 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 | $13.2M | 13,183 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $119.8M | 119,844 | RCOAA223 |
| Recomputed ratio | 11.00% | numerator / denominator | |
| Filed ratio | 11.00% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.50 pp | $5.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.00% +3.00 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 | $13.2M | 13,183 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $119.8M | 119,844 | RCOAA223 |
| Recomputed ratio | 11.00% | numerator / denominator | |
| Filed ratio | 11.00% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.00 pp | $3.6M | capital that could be lost first |
Total risk-based capital ratio 11.80% +1.80 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 | $14.1M | 14,136 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $119.8M | 119,844 | RCOAA223 |
| Recomputed ratio | 11.80% | numerator / denominator | |
| Filed ratio | 11.80% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +1.80 pp | $2.2M | capital that could be lost first |
Tier 1 leverage ratio 8.26% +3.26 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 | $13.2M | 13,183 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $159.6M | 159,630 | RCOAA224 |
| Recomputed ratio | 8.26% | numerator / denominator | |
| Filed ratio | 8.26% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.26 pp | $5.2M | 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 | 7,535 | 7,535 | 7,535 | 7,535 | 7,535 | 7,535 | RCOAP742 |
| Retained earnings | 5,648 | 5,566 | 5,254 | 4,883 | 4,592 | 4,581 | RCOAKW00 |
| Accumulated other comprehensive income | (1,803) | (1,720) | (1,662) | (1,914) | (2,165) | (2,331) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 11,380 | 11,381 | 11,127 | 10,504 | 9,962 | 9,785 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,803 | 1,720 | 1,662 | 1,914 | 2,165 | 2,331 | P859 - P840 |
| Common equity Tier 1 capital | 13,183 | 13,101 | 12,789 | 12,418 | 12,127 | 12,116 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 13,183 | 13,101 | 12,789 | 12,418 | 12,127 | 12,116 | RCOA8274 |
| Tier 2 capital | 953 | 909 | 888 | 809 | 775 | 766 | RCOA5311 |
| Allowance includable in Tier 2 capital | 953 | 909 | 888 | 809 | 775 | 766 | RCOA5310 |
| Total capital | 14,136 | 14,010 | 13,677 | 13,227 | 12,902 | 12,882 | RCOA3792 |
| Total risk-weighted assets | 119,844 | 113,289 | 109,929 | 106,747 | 103,825 | 102,579 | RCOAA223 |
| Average total assets for the leverage ratio | 159,630 | 153,775 | 149,024 | 141,820 | 142,194 | 139,598 | 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 | $4.6M | $614K | 13.34% | 0.51% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $22.2M | $4.6M | 20.91% | 3.87% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $10.1M | $2.8M | 28.04% | 2.36% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $61.5M | $34.5M | 56.19% | 28.81% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $311K | $466K | 150.00% | 0.39% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $64.1M | $63.8M | 99.50% | 53.19% | RC-R Part II, item 4.d, 5.d |
| All other assets | $5.3M | $5.1M | 95.26% | 4.24% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $7.9M | $7.9M | 100.00% | 6.62% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | 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 | $119.8M | does not tie to item 31 ($119.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $119.8M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $119.8M | 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 | 11.00% | 11.00% | 11.80% | 8.26% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.56% | 11.56% | 12.37% | 8.52% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 11.63% | 11.63% | 12.44% | 8.58% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.63% | 11.63% | 12.39% | 8.76% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.68% | 11.68% | 12.43% | 8.53% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.81% | 11.81% | 12.56% | 8.68% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 11.43% | 11.43% | 12.18% | 8.49% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 9.92% | 9.92% | 10.63% | 8.11% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 10.59% | 10.59% | 11.36% | 8.10% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.01% | 11.01% | 11.77% | 8.07% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 10.98% | 10.98% | 11.67% | 8.30% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 10.81% | 10.81% | 11.41% | 8.26% | 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 |
|---|---|---|---|---|---|---|
| Auburn Banking Company (this bank) | Risk-based | 11.00% | 11.00% | 11.80% | 8.26% | |
| Movement Bank | $164.2M | Risk-based | 16.64% | 16.64% | 18.95% | 11.09% |
| Beacon Business Bank, N.A. | $164.4M | CBLR | NA | NA | NA | 11.63% |
| Northeast Missouri State Bank | $164.1M | Risk-based | 21.24% | 21.24% | 22.18% | 11.11% |
| Bank of Maysville | $164.0M | Risk-based | 30.26% | 30.26% | 31.08% | 16.94% |
| Commercial Trust Company of Fayette | $163.8M | CBLR | NA | NA | NA | 10.41% |
| Northwestern Bank, N.A. | $164.7M | CBLR | NA | NA | NA | 11.15% |
| The Harrison County Bank | $164.9M | CBLR | NA | NA | NA | 10.21% |
| The Salyersville National Bank | $163.5M | Risk-based | 23.15% | 23.15% | 23.94% | 14.24% |
| State Bank & Trust Company | $165.1M | Risk-based | 14.35% | 14.35% | 15.59% | 10.63% |
| The Big Bend Banks, N.A. dba Marfa National Bank | $165.4M | CBLR | NA | NA | NA | 16.23% |
| Peer 25th percentile | 16.64% | 16.64% | 18.95% | 10.75% | ||
| Peer median | 21.24% | 21.24% | 22.18% | 11.13% | ||
| Peer 75th percentile | 23.15% | 23.15% | 23.94% | 13.59% | ||
| This bank's percentile | 0 | 0 | 0 | 0 |
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/811541/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.