Embassy Bank for the Lehigh Valley: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.16% (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: 7.16% (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 14.10% +7.60 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 | $166.4M | 166,448 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.18B | 1,180,692 | RCOAA223 |
| Recomputed ratio | 14.10% | numerator / denominator | |
| Filed ratio | 14.10% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.60 pp | $89.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.10% +6.10 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 | $166.4M | 166,448 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.18B | 1,180,692 | RCOAA223 |
| Recomputed ratio | 14.10% | numerator / denominator | |
| Filed ratio | 14.10% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.10 pp | $72.0M | capital that could be lost first |
Total risk-based capital ratio 15.16% +5.16 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 | $179.0M | 179,046 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.18B | 1,180,692 | RCOAA223 |
| Recomputed ratio | 15.16% | numerator / denominator | |
| Filed ratio | 15.16% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.16 pp | $61.0M | capital that could be lost first |
Tier 1 leverage ratio 8.83% +3.83 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 | $166.4M | 166,448 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.88B | 1,884,629 | RCOAA224 |
| Recomputed ratio | 8.83% | numerator / denominator | |
| Filed ratio | 8.83% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.83 pp | $72.2M | 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 | 38,238 | 38,186 | 38,137 | 38,089 | 38,046 | 38,000 | RCOAP742 |
| Retained earnings | 128,210 | 128,242 | 127,315 | 125,678 | 121,834 | 121,964 | RCOAKW00 |
| Accumulated other comprehensive income | (38,646) | (42,005) | (38,098) | (41,532) | (45,818) | (47,880) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 127,802 | 124,423 | 127,354 | 122,235 | 114,062 | 112,084 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 38,646 | 42,005 | 38,098 | 41,532 | 45,818 | 47,880 | P859 - P840 |
| Common equity Tier 1 capital | 166,448 | 166,428 | 165,452 | 163,767 | 159,880 | 159,964 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 166,448 | 166,428 | 165,452 | 163,767 | 159,880 | 159,964 | RCOA8274 |
| Tier 2 capital | 12,598 | 12,229 | 12,215 | 12,002 | 11,975 | 12,305 | RCOA5311 |
| Allowance includable in Tier 2 capital | 12,598 | 12,229 | 12,215 | 12,002 | 11,975 | 12,305 | RCOA5310 |
| Total capital | 179,046 | 178,657 | 177,667 | 175,769 | 171,855 | 172,269 | RCOA3792 |
| Total risk-weighted assets | 1,180,692 | 1,162,635 | 1,150,408 | 1,141,467 | 1,143,513 | 1,136,961 | RCOAA223 |
| Average total assets for the leverage ratio | 1,884,629 | 1,845,978 | 1,826,262 | 1,808,270 | 1,798,811 | 1,763,332 | 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 | $133.3M | $5.2M | 3.90% | 0.44% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $396.8M | $70.9M | 17.87% | 6.01% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $8.7M | $200K | 2.29% | 0.02% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $860.9M | $483.3M | 56.13% | 40.93% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $10.1M | $15.1M | 150.00% | 1.28% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $152K | $228K | 150.00% | 0.02% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $449.2M | $445.9M | 99.27% | 37.77% | RC-R Part II, item 4.d, 5.d |
| All other assets | $68.8M | $67.0M | 97.44% | 5.67% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $91.2M | $91.2M | 100.00% | 7.72% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.7M | NA | 0.14% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.18B | does not tie to item 31 ($1.18B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.18B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.18B | 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 | 14.10% | 14.10% | 15.16% | 8.83% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 14.31% | 14.31% | 15.37% | 9.02% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 14.38% | 14.38% | 15.44% | 9.06% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 14.35% | 14.35% | 15.40% | 9.06% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 13.98% | 13.98% | 15.03% | 8.89% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 14.07% | 14.07% | 15.15% | 9.07% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 13.85% | 13.85% | 14.93% | 9.04% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 13.65% | 13.65% | 14.74% | 8.84% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 13.42% | 13.42% | 14.51% | 8.77% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 13.35% | 13.35% | 14.46% | 9.11% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 13.34% | 13.34% | 14.46% | 8.94% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 12.90% | 12.90% | 13.99% | 8.72% | 12.78% | 12.79% | 13.93% | 10.03% |
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 |
|---|---|---|---|---|---|---|
| Embassy Bank for the Lehigh Valley (this bank) | Risk-based | 14.10% | 14.10% | 15.16% | 8.83% | |
| Security National Bank of Omaha | $1.86B | Risk-based | 13.37% | 13.37% | 14.63% | 10.58% |
| American Bank of Commerce | $1.86B | CBLR | NA | NA | NA | 9.65% |
| Fall River Five Cents Savings Bank | $1.86B | Risk-based | 11.61% | 11.61% | 12.38% | 8.70% |
| Independent Bank | $1.85B | Risk-based | 10.22% | 10.22% | 11.05% | 10.60% |
| Cornerstone Bank | $1.85B | Risk-based | 11.28% | 11.28% | 12.44% | 9.63% |
| First State Bank | $1.85B | Risk-based | 14.08% | 14.08% | 15.18% | 9.61% |
| Kennebec Savings Bank | $1.87B | Risk-based | 17.32% | 17.32% | 18.02% | 13.96% |
| Newtown Savings Bank | $1.87B | Risk-based | 14.63% | 14.63% | 15.89% | 9.48% |
| Anchorage Digital Bank N.A. | $1.87B | CBLR | NA | NA | NA | 57.33% |
| Bank of Clarke | $1.85B | Risk-based | 14.29% | 14.29% | 15.48% | 12.27% |
| Peer 25th percentile | 11.53% | 11.53% | 12.43% | 9.61% | ||
| Peer median | 13.73% | 13.73% | 14.90% | 10.11% | ||
| Peer 75th percentile | 14.38% | 14.38% | 15.58% | 11.85% | ||
| This bank's percentile | 62 | 62 | 50 | 10 |
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/3068579/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.