Bank of Abbeville & Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R. This bank files under the community bank leverage ratio framework.
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.
Community bank leverage ratio 12.92% +3.92 pp over well capitalized
This bank has elected the community bank leverage ratio framework. It files Tier 1 capital over average assets and no risk-based ratios; above the requirement it is treated as well capitalized.
| Tier 1 capital | $31.8M | 31,758 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $245.9M | 245,899 | RCOAA224 |
| Recomputed ratio | 12.92% | numerator / denominator | |
| Filed ratio | 12.92% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +3.92 pp | $9.6M | 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 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | RCOAP742 |
| Retained earnings | 21,758 | 20,951 | 21,152 | 20,786 | 20,637 | 19,951 | RCOAKW00 |
| Accumulated other comprehensive income | (3,229) | (3,274) | (2,995) | (3,317) | (4,121) | (4,519) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 28,529 | 27,677 | 28,157 | 27,469 | 26,516 | 25,432 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,229 | 3,274 | 2,995 | 3,317 | 4,121 | 4,519 | P859 - P840 |
| Common equity Tier 1 capital | 31,758 | 30,951 | 31,152 | 30,786 | 30,637 | 29,951 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 31,758 | 30,951 | 31,152 | 30,786 | 30,637 | 29,951 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Total capital | NA | NA | NA | NA | NA | NA | |
| Average total assets for the leverage ratio | 245,899 | 247,497 | 243,210 | 230,974 | 219,118 | 212,434 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
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 | CBLR | NA | NA | NA | 12.92% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 12.51% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 12.81% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 13.33% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 13.98% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 14.10% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 14.31% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 14.54% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 14.95% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 14.79% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 15.55% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 15.40% | 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 |
|---|---|---|---|---|---|---|
| Bank of Abbeville & Trust Company (this bank) | CBLR | NA | NA | NA | 12.92% | |
| Mi Bank | $245.5M | Risk-based | 10.11% | 10.11% | 11.24% | 9.14% |
| Farmers & Merchants State Bank | $245.6M | CBLR | NA | NA | NA | 11.13% |
| Main Bank | $245.2M | Risk-based | 14.82% | 14.82% | 16.07% | 11.55% |
| Home Savings and Loan Company of Kenton, Ohio, the dba HSLC | $245.0M | CBLR | NA | NA | NA | 17.11% |
| First Federal Savings and Loan Association of Delta | $246.0M | Risk-based | 39.65% | 39.65% | 40.32% | 16.48% |
| Lewisburg Banking Company | $246.1M | CBLR | NA | NA | NA | 9.05% |
| Security Bank, S.B. | $244.5M | Risk-based | 18.26% | 18.26% | 19.14% | 10.09% |
| Cleveland State Bank | $246.5M | CBLR | NA | NA | NA | 9.16% |
| Bank of Weston | $246.5M | Risk-based | 12.53% | 12.53% | 13.78% | 8.79% |
| Capon Valley Bank | $244.2M | CBLR | NA | NA | NA | 9.67% |
| Peer 25th percentile | 12.53% | 12.53% | 13.78% | 9.15% | ||
| Peer median | 14.82% | 14.82% | 16.07% | 9.88% | ||
| Peer 75th percentile | 18.26% | 18.26% | 19.14% | 11.45% | ||
| This bank's percentile | NA | NA | NA | 80 |
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/213538/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.