Liberty Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 13.60% (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: 13.60% (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 20.76% +14.26 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 | $23.7M | 23,667 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $114.0M | 113,986 | RCOAA223 |
| Recomputed ratio | 20.76% | numerator / denominator | |
| Filed ratio | 20.76% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +14.26 pp | $16.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 20.76% +12.76 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 | $23.7M | 23,667 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $114.0M | 113,986 | RCOAA223 |
| Recomputed ratio | 20.76% | numerator / denominator | |
| Filed ratio | 20.76% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +12.76 pp | $14.5M | capital that could be lost first |
Total risk-based capital ratio 21.60% +11.60 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 | $24.6M | 24,619 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $114.0M | 113,986 | RCOAA223 |
| Recomputed ratio | 21.60% | numerator / denominator | |
| Filed ratio | 21.60% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +11.60 pp | $13.2M | capital that could be lost first |
Tier 1 leverage ratio 12.21% +7.21 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 | $23.7M | 23,667 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $193.9M | 193,870 | RCOAA224 |
| Recomputed ratio | 12.21% | numerator / denominator | |
| Filed ratio | 12.21% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.21 pp | $14.0M | 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 | 7,243 | 7,243 | 7,243 | 7,343 | 7,244 | 500 | RCOAP742 |
| Retained earnings | 18,147 | 17,563 | 17,050 | 16,925 | 16,271 | 15,199 | RCOAKW00 |
| Accumulated other comprehensive income | (826) | (578) | (443) | (515) | (853) | (1,193) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 24,564 | 24,228 | 23,850 | 23,753 | 22,662 | 14,506 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (897) | (1,203) | (1,397) | (1,443) | (1,105) | 1,193 | P859 - P840 |
| Common equity Tier 1 capital | 23,667 | 23,025 | 22,453 | 22,310 | 21,557 | 15,699 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 23,667 | 23,025 | 22,453 | 22,310 | 21,557 | 15,699 | RCOA8274 |
| Tier 2 capital | 952 | 968 | 966 | 978 | 979 | 695 | RCOA5311 |
| Allowance includable in Tier 2 capital | 952 | 968 | 966 | 978 | 979 | 695 | RCOA5310 |
| Total capital | 24,619 | 23,993 | 23,419 | 23,288 | 22,536 | 16,394 | RCOA3792 |
| Total risk-weighted assets | 113,986 | 111,176 | 113,989 | 111,903 | 116,192 | 87,389 | RCOAA223 |
| Average total assets for the leverage ratio | 193,870 | 190,679 | 189,729 | 182,920 | 140,641 | 134,245 | 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 | $19.3M | $1.7M | 8.57% | 1.45% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $48.2M | $10.8M | 22.47% | 9.50% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $50.0M | $26.3M | 52.59% | 23.07% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $58K | $87K | 150.00% | 0.08% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $68.8M | $67.1M | 97.55% | 58.89% | RC-R Part II, item 4.d, 5.d |
| All other assets | $8.3M | $7.7M | 93.05% | 6.74% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $282K | $282K | 100.00% | 0.25% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $44K | NA | 0.04% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $113.9M | does not tie to item 31 ($114.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $114.0M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $114.0M | 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 | 20.76% | 20.76% | 21.60% | 12.21% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 20.71% | 20.71% | 21.58% | 12.08% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 19.70% | 19.70% | 20.55% | 11.83% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 19.94% | 19.94% | 20.81% | 12.20% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 18.55% | 18.55% | 19.40% | 15.33% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 17.96% | 17.96% | 18.76% | 11.69% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 18.01% | 18.01% | 18.82% | 11.63% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 17.85% | 17.85% | 18.64% | 12.11% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 17.48% | 17.48% | 18.26% | 11.98% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 16.96% | 16.96% | 17.73% | 11.69% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 16.14% | 16.14% | 16.88% | 11.13% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 19.40% | 19.40% | 20.14% | 13.28% | 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 |
|---|---|---|---|---|---|---|
| Liberty Bank (this bank) | Risk-based | 20.76% | 20.76% | 21.60% | 12.21% | |
| The Farmers State Bank | $193.9M | Risk-based | 13.05% | 13.05% | 14.28% | 9.30% |
| Peoples Bank | $193.7M | CBLR | NA | NA | NA | 9.24% |
| Security Savings Bank | $193.7M | Risk-based | 15.15% | 15.15% | 16.40% | 13.17% |
| Northern Interstate Bank, N.A. | $193.5M | CBLR | NA | NA | NA | 9.36% |
| Bank of Cave City | $194.4M | Risk-based | 20.62% | 20.62% | 21.80% | 8.38% |
| Western Nebraska Bank | $193.3M | CBLR | NA | NA | NA | 10.07% |
| Community Bank of Elmhurst | $194.5M | Risk-based | 15.24% | 15.24% | 16.50% | 9.94% |
| Farmers and Miners Bank | $193.2M | CBLR | NA | NA | NA | 13.28% |
| Community Neighbor Bank | $193.2M | CBLR | NA | NA | NA | 11.13% |
| Great Rivers Bank | $194.6M | Risk-based | 12.45% | 12.45% | 13.47% | 11.20% |
| Peer 25th percentile | 13.05% | 13.05% | 14.28% | 9.32% | ||
| Peer median | 15.15% | 15.15% | 16.40% | 10.01% | ||
| Peer 75th percentile | 15.24% | 15.24% | 16.50% | 11.18% | ||
| This bank's percentile | 100 | 100 | 80 | 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/371942/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.