Bank of Luxemburg: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.24% (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: 4.24% (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 11.40% +4.90 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 | $69.5M | 69,549 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $610.3M | 610,288 | RCOAA223 |
| Recomputed ratio | 11.40% | numerator / denominator | |
| Filed ratio | 11.40% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.90 pp | $29.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.40% +3.40 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 | $69.5M | 69,549 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $610.3M | 610,288 | RCOAA223 |
| Recomputed ratio | 11.40% | numerator / denominator | |
| Filed ratio | 11.40% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.40 pp | $20.7M | capital that could be lost first |
Total risk-based capital ratio 12.24% +2.24 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 | $74.7M | 74,670 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $610.3M | 610,288 | RCOAA223 |
| Recomputed ratio | 12.24% | numerator / denominator | |
| Filed ratio | 12.24% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.24 pp | $13.6M | capital that could be lost first |
Tier 1 leverage ratio 9.64% +4.64 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 | $69.5M | 69,549 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $721.5M | 721,542 | RCOAA224 |
| Recomputed ratio | 9.64% | numerator / denominator | |
| Filed ratio | 9.64% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.64 pp | $33.5M | 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 | 5,700 | 5,700 | 5,700 | 5,700 | 5,700 | 5,700 | RCOAP742 |
| Retained earnings | 63,849 | 62,418 | 61,280 | 59,074 | 57,147 | 55,504 | RCOAKW00 |
| Accumulated other comprehensive income | (9,406) | (9,261) | (8,787) | (9,452) | (10,662) | (11,435) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 60,143 | 58,857 | 58,193 | 55,322 | 52,185 | 49,769 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 9,406 | 9,260 | 8,784 | 9,446 | 10,652 | 11,435 | P859 - P840 |
| Common equity Tier 1 capital | 69,549 | 68,117 | 66,977 | 64,768 | 62,837 | 61,204 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 69,549 | 68,117 | 66,977 | 64,768 | 62,837 | 61,204 | RCOA8274 |
| Tier 2 capital | 5,121 | 4,659 | 4,354 | 5,288 | 5,048 | 4,926 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,121 | 4,659 | 4,354 | 5,288 | 5,048 | 4,926 | RCOA5310 |
| Total capital | 74,670 | 72,776 | 71,331 | 70,056 | 67,885 | 66,130 | RCOA3792 |
| Total risk-weighted assets | 610,288 | 597,890 | 591,170 | 603,177 | 591,905 | 568,168 | RCOAA223 |
| Average total assets for the leverage ratio | 721,542 | 725,369 | 719,761 | 709,260 | 685,347 | 670,781 | 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 | $12.0M | $1.7M | 14.25% | 0.28% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $138.9M | $21.1M | 15.18% | 3.46% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $189.3M | $127.7M | 67.50% | 20.93% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $178K | $267K | 150.00% | 0.04% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $982K | $1.5M | 150.00% | 0.24% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $366.8M | $363.3M | 99.06% | 59.53% | RC-R Part II, item 4.d, 5.d |
| All other assets | $30.2M | $31.8M | 105.11% | 5.21% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $51.4M | $51.4M | 100.00% | 8.43% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $11.5M | NA | 1.88% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $598.8M | does not tie to item 31 ($610.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $610.3M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $610.3M | 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 | 11.40% | 11.40% | 12.24% | 9.64% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.39% | 11.39% | 12.17% | 9.39% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 11.33% | 11.33% | 12.07% | 9.31% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 10.74% | 10.74% | 11.61% | 9.13% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 10.62% | 10.62% | 11.47% | 9.17% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 10.77% | 10.77% | 11.64% | 9.12% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 10.79% | 10.79% | 11.65% | 8.92% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 10.97% | 10.97% | 11.85% | 9.01% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 10.86% | 10.86% | 11.77% | 9.03% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 10.72% | 10.72% | 11.62% | 8.82% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 10.59% | 10.59% | 11.51% | 8.85% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 10.86% | 10.86% | 11.80% | 9.02% | 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 Luxemburg (this bank) | Risk-based | 11.40% | 11.40% | 12.24% | 9.64% | |
| Amg National Trust Bank | $722.9M | Risk-based | 24.32% | 24.32% | 24.95% | 15.37% |
| The Bradford National Bank of Greenville | $722.8M | Risk-based | 13.05% | 13.05% | 14.26% | 8.93% |
| The First National Bank of Sonora | $722.0M | Risk-based | 9.93% | 9.93% | 10.80% | 8.00% |
| Albany Bank & Trust Co., N.A. | $721.8M | CBLR | NA | NA | NA | 16.98% |
| The Northwestern Bank | $725.6M | CBLR | NA | NA | NA | 11.22% |
| Prism Bank | $720.9M | Risk-based | 11.19% | 11.19% | 12.44% | 10.08% |
| The Eastern Colorado Bank | $720.9M | Risk-based | 14.22% | 14.22% | 15.36% | 11.31% |
| Texas Gulf Bank, N.A. | $726.9M | CBLR | NA | NA | NA | 11.98% |
| Union State Bank | $719.1M | Risk-based | 14.00% | 14.00% | 15.11% | 10.25% |
| Peer 25th percentile | 11.66% | 11.66% | 12.89% | 10.08% | ||
| Peer median | 13.53% | 13.53% | 14.69% | 11.22% | ||
| Peer 75th percentile | 14.17% | 14.17% | 15.30% | 11.98% | ||
| This bank's percentile | 33 | 33 | 17 | 22 |
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/580548/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.