Avb Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.05% (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: 5.05% (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 11.80% +5.30 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 | $55.2M | 55,204 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $467.9M | 467,922 | RCOAA223 |
| Recomputed ratio | 11.80% | numerator / denominator | |
| Filed ratio | 11.80% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.30 pp | $24.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.80% +3.80 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 | $55.2M | 55,204 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $467.9M | 467,922 | RCOAA223 |
| Recomputed ratio | 11.80% | numerator / denominator | |
| Filed ratio | 11.80% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.80 pp | $17.8M | capital that could be lost first |
Total risk-based capital ratio 13.05% +3.05 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 | $61.1M | 61,073 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $467.9M | 467,922 | RCOAA223 |
| Recomputed ratio | 13.05% | numerator / denominator | |
| Filed ratio | 13.05% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.05 pp | $14.3M | capital that could be lost first |
Tier 1 leverage ratio 9.46% +4.46 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 | $55.2M | 55,204 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $583.6M | 583,617 | RCOAA224 |
| Recomputed ratio | 9.46% | numerator / denominator | |
| Filed ratio | 9.46% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.46 pp | $26.0M | 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 | 6,000 | 6,000 | 6,000 | 6,000 | 6,000 | 6,000 | RCOAP742 |
| Retained earnings | 49,204 | 47,687 | 49,187 | 47,051 | 45,619 | 44,280 | RCOAKW00 |
| Accumulated other comprehensive income | (5,447) | (5,135) | (5,032) | (5,083) | (6,607) | (6,701) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 49,757 | 48,552 | 50,155 | 47,968 | 45,012 | 43,579 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,447 | 5,135 | 5,032 | 5,083 | 6,607 | 6,701 | P859 - P840 |
| Common equity Tier 1 capital | 55,204 | 53,687 | 55,187 | 53,051 | 51,619 | 50,280 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 55,204 | 53,687 | 55,187 | 53,051 | 51,619 | 50,280 | RCOA8274 |
| Tier 2 capital | 5,869 | 5,690 | 5,484 | 5,531 | 5,546 | 5,339 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,869 | 5,690 | 5,484 | 5,531 | 5,546 | 5,339 | RCOA5310 |
| Total capital | 61,073 | 59,377 | 60,671 | 58,582 | 57,165 | 55,619 | RCOA3792 |
| Total risk-weighted assets | 467,922 | 453,376 | 436,880 | 440,611 | 441,786 | 425,094 | RCOAA223 |
| Average total assets for the leverage ratio | 583,617 | 577,795 | 546,334 | 542,970 | 531,315 | 524,340 | 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 | $70.3M | $3.7M | 5.33% | 0.80% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $74.4M | $19.7M | 26.41% | 4.19% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $5K | $1K | 20.00% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $140.6M | $74.8M | 53.19% | 15.92% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $9.9M | $14.8M | 150.00% | 3.15% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $1.7M | $2.5M | 150.00% | 0.53% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $301.0M | $301.0M | 100.00% | 64.11% | RC-R Part II, item 4.d, 5.d |
| All other assets | $27.5M | $27.5M | 100.00% | 5.86% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $18.6M | $18.6M | 100.00% | 3.96% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $3.3M | $3.3M | 100.00% | 0.70% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $3.7M | NA | 0.78% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $465.9M | does not tie to item 31 ($469.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $469.6M | RCONB704 |
| Less: excess allowance for credit losses | $1.6M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $467.9M | 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 | 11.80% | 11.80% | 13.05% | 9.46% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.84% | 11.84% | 13.10% | 9.29% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.63% | 12.63% | 13.89% | 10.10% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.04% | 12.04% | 13.30% | 9.77% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.68% | 11.68% | 12.94% | 9.72% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.83% | 11.83% | 13.08% | 9.59% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.21% | 12.21% | 13.47% | 9.52% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.16% | 12.16% | 13.42% | 9.69% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 11.80% | 11.80% | 13.06% | 9.42% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.78% | 11.78% | 12.96% | 9.84% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.98% | 12.98% | 14.10% | 10.49% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.20% | 14.20% | 15.46% | 10.74% | 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 |
|---|---|---|---|---|---|---|
| Avb Bank (this bank) | Risk-based | 11.80% | 11.80% | 13.05% | 9.46% | |
| Andrew Johnson Bank | $611.9M | Risk-based | 16.10% | 16.10% | 17.36% | 11.24% |
| Belmont Savings Bank | $612.9M | CBLR | NA | NA | NA | 13.63% |
| Heritage Bank | $611.6M | CBLR | NA | NA | NA | 23.01% |
| Madison County Bank | $613.2M | Risk-based | 18.29% | 18.29% | 19.54% | 15.11% |
| All America Bank | $611.5M | Risk-based | 14.11% | 14.11% | 15.35% | 10.47% |
| Commercial Capital Bank | $611.4M | CBLR | NA | NA | NA | 11.45% |
| Mercer County State Bank | $611.3M | CBLR | NA | NA | NA | 10.27% |
| Community Savings Bank | $613.6M | Risk-based | 13.66% | 13.66% | 14.80% | 10.05% |
| Peoples Savings Bank | $610.4M | Risk-based | 13.67% | 13.67% | 14.58% | 9.95% |
| Peer 25th percentile | 13.67% | 13.67% | 14.80% | 10.27% | ||
| Peer median | 14.11% | 14.11% | 15.35% | 11.24% | ||
| Peer 75th percentile | 16.10% | 16.10% | 17.36% | 13.63% | ||
| 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/262059/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.