First Liberty Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.98% (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: 8.98% (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 15.76% +9.26 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 | $87.8M | 87,831 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $557.4M | 557,352 | RCOAA223 |
| Recomputed ratio | 15.76% | numerator / denominator | |
| Filed ratio | 15.76% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.26 pp | $51.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.76% +7.76 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 | $87.8M | 87,831 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $557.4M | 557,352 | RCOAA223 |
| Recomputed ratio | 15.76% | numerator / denominator | |
| Filed ratio | 15.76% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.76 pp | $43.2M | capital that could be lost first |
Total risk-based capital ratio 16.98% +6.98 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 | $94.6M | 94,632 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $557.4M | 557,352 | RCOAA223 |
| Recomputed ratio | 16.98% | numerator / denominator | |
| Filed ratio | 16.98% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.98 pp | $38.9M | capital that could be lost first |
Tier 1 leverage ratio 10.11% +5.11 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 | $87.8M | 87,831 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $868.6M | 868,601 | RCOAA224 |
| Recomputed ratio | 10.11% | numerator / denominator | |
| Filed ratio | 10.11% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.11 pp | $44.4M | 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 | 12,280 | 12,280 | 12,190 | 12,170 | 12,149 | 12,149 | RCOAP742 |
| Retained earnings | 90,061 | 87,692 | 85,796 | 83,033 | 81,795 | 79,585 | RCOAKW00 |
| Accumulated other comprehensive income | (3,012) | (2,174) | (396) | (817) | (3,205) | (3,610) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 99,329 | 97,798 | 97,590 | 94,386 | 90,739 | 88,124 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (11,498) | (12,525) | (14,490) | (14,260) | (12,064) | (11,470) | P859 - P840 |
| Common equity Tier 1 capital | 87,831 | 85,273 | 83,100 | 80,126 | 78,675 | 76,654 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 87,831 | 85,273 | 83,100 | 80,126 | 78,675 | 76,654 | RCOA8274 |
| Tier 2 capital | 6,801 | 6,616 | 6,447 | 5,630 | 4,448 | 3,905 | RCOA5311 |
| Allowance includable in Tier 2 capital | 6,801 | 6,616 | 6,447 | 5,630 | 4,448 | 3,905 | RCOA5310 |
| Total capital | 94,632 | 91,889 | 89,547 | 85,756 | 83,123 | 80,559 | RCOA3792 |
| Total risk-weighted assets | 557,352 | 537,409 | 522,774 | 502,692 | 457,549 | 432,793 | RCOAA223 |
| Average total assets for the leverage ratio | 868,601 | 880,819 | 809,984 | 816,331 | 828,345 | 725,733 | 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 | $85.3M | $848K | 0.99% | 0.15% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $247.9M | $51.0M | 20.57% | 9.15% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $282K | $56K | 20.00% | 0.01% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $128.1M | $64.1M | 50.00% | 11.49% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.1M | $1.1M | 100.00% | 0.20% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $366.6M | $355.9M | 97.06% | 63.85% | RC-R Part II, item 4.d, 5.d |
| All other assets | $54.0M | $53.2M | 98.41% | 9.54% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $31.4M | $31.2M | 99.46% | 5.60% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $900 | 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 | $557.4M | ties to item 31 ($557.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $557.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $557.4M | 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 | 15.76% | 15.76% | 16.98% | 10.11% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.87% | 15.87% | 17.10% | 9.68% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.90% | 15.90% | 17.13% | 10.26% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 15.94% | 15.94% | 17.06% | 9.82% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 17.19% | 17.19% | 18.17% | 9.50% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 17.71% | 17.71% | 18.61% | 10.56% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.72% | 15.72% | 16.91% | 10.09% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 16.07% | 16.07% | 17.28% | 9.79% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.12% | 15.12% | 16.34% | 9.69% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.42% | 14.42% | 15.61% | 9.56% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.95% | 13.95% | 15.14% | 9.44% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.00% | 14.00% | 15.17% | 9.66% | 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 |
|---|---|---|---|---|---|---|
| First Liberty Bank (this bank) | Risk-based | 15.76% | 15.76% | 16.98% | 10.11% | |
| Falcon National Bank | $872.3M | CBLR | NA | NA | NA | 10.24% |
| Farmers & Merchants Union Bank | $872.1M | CBLR | NA | NA | NA | 9.97% |
| KS Bank, Inc. | $874.5M | CBLR | NA | NA | NA | 9.01% |
| Farmers and Merchants Bank | $874.5M | Risk-based | 12.09% | 12.09% | 12.75% | 9.98% |
| Bogota Savings Bank | $871.8M | CBLR | NA | NA | NA | 15.54% |
| Unified Bank | $871.7M | Risk-based | 12.53% | 12.53% | 13.22% | 8.99% |
| Hawaii National Bank | $871.7M | Risk-based | 17.74% | 17.74% | 18.99% | 11.02% |
| First Independence Bank | $875.3M | CBLR | NA | NA | NA | 10.82% |
| Points West Community Bank | $877.6M | CBLR | NA | NA | NA | 9.22% |
| Bayvanguard Bank | $868.7M | Risk-based | 22.40% | 22.40% | 23.34% | 17.13% |
| Peer 25th percentile | 12.42% | 12.42% | 13.10% | 9.41% | ||
| Peer median | 15.13% | 15.13% | 16.11% | 10.11% | ||
| Peer 75th percentile | 18.90% | 18.90% | 20.08% | 10.97% | ||
| This bank's percentile | 50 | 50 | 50 | 50 |
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/629353/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.