Liberty Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.29% (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: 5.29% (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 12.41% +5.91 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 | $18.7M | 18,695 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $150.7M | 150,695 | RCOAA223 |
| Recomputed ratio | 12.41% | numerator / denominator | |
| Filed ratio | 12.41% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.91 pp | $8.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.41% +4.41 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 | $18.7M | 18,695 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $150.7M | 150,695 | RCOAA223 |
| Recomputed ratio | 12.41% | numerator / denominator | |
| Filed ratio | 12.41% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.41 pp | $6.6M | capital that could be lost first |
Total risk-based capital ratio 13.29% +3.29 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 | $20.0M | 20,032 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $150.7M | 150,695 | RCOAA223 |
| Recomputed ratio | 13.29% | numerator / denominator | |
| Filed ratio | 13.29% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.29 pp | $5.0M | capital that could be lost first |
Tier 1 leverage ratio 9.35% +4.35 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 | $18.7M | 18,695 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $199.9M | 199,924 | RCOAA224 |
| Recomputed ratio | 9.35% | numerator / denominator | |
| Filed ratio | 9.35% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.35 pp | $8.7M | 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 | 18,835 | 18,815 | 18,796 | 18,776 | 18,747 | 18,727 | RCOAP742 |
| Retained earnings | (140) | (377) | (498) | (786) | (220) | (497) | RCOAKW00 |
| Accumulated other comprehensive income | (774) | (837) | (926) | (967) | (1,548) | (394) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 17,921 | 17,601 | 17,372 | 17,023 | 16,979 | 17,836 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 774 | 837 | 861 | 825 | 1,548 | 327 | P859 - P840 |
| Common equity Tier 1 capital | 18,695 | 18,438 | 18,233 | 17,848 | 18,527 | 18,163 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 18,695 | 18,438 | 18,233 | 17,848 | 18,527 | 18,163 | RCOA8274 |
| Tier 2 capital | 1,337 | 1,337 | 1,337 | 1,340 | 1,278 | 1,228 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,337 | 1,337 | 1,337 | 1,340 | 1,278 | 1,228 | RCOA5310 |
| Total capital | 20,032 | 19,775 | 19,570 | 19,188 | 19,805 | 19,391 | RCOA3792 |
| Total risk-weighted assets | 150,695 | 139,804 | 138,759 | 141,304 | 137,055 | 133,302 | RCOAA223 |
| Average total assets for the leverage ratio | 199,924 | 197,604 | 200,449 | 193,610 | 197,016 | 189,245 | 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 | $25.0M | $611K | 2.45% | 0.41% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $7.7M | $1.3M | 17.37% | 0.89% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $57.7M | $31.9M | 55.32% | 21.16% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $109.4M | $99.5M | 90.90% | 66.01% | RC-R Part II, item 4.d, 5.d |
| All other assets | $8.5M | $7.3M | 86.65% | 4.87% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $9.9M | $9.9M | 100.00% | 6.61% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $166K | $83K | 50.00% | 0.06% | RC-R Part II, item 20, 21 |
| 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 | $150.7M | ties to item 31 ($150.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $150.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $150.7M | 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 | 12.41% | 12.41% | 13.29% | 9.35% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.19% | 13.19% | 14.14% | 9.33% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.14% | 13.14% | 14.10% | 9.10% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.63% | 12.63% | 13.58% | 9.22% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.52% | 13.52% | 14.45% | 9.40% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.63% | 13.63% | 14.55% | 9.60% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.87% | 14.87% | 15.81% | 9.98% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.00% | 15.00% | 15.97% | 10.23% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.23% | 14.23% | 15.26% | 9.86% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.36% | 14.36% | 15.29% | 9.61% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.14% | 14.14% | 15.07% | 9.56% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.46% | 14.46% | 15.48% | 9.63% | 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 | 12.41% | 12.41% | 13.29% | 9.35% | |
| Badger Bank | $206.0M | CBLR | NA | NA | NA | 12.40% |
| The Halstead Bank | $205.9M | Risk-based | 11.32% | 11.32% | 12.57% | 8.56% |
| Legacy State Bank | $205.9M | CBLR | NA | NA | NA | 12.05% |
| Murphy-Wall State Bank and Trust Company | $206.1M | CBLR | NA | NA | NA | 11.01% |
| Union State Bank | $206.2M | CBLR | NA | NA | NA | 10.29% |
| First Cahawba Bank | $205.7M | CBLR | NA | NA | NA | 10.81% |
| State Bank Northwest | $206.4M | Risk-based | 16.79% | 16.79% | 17.59% | 13.93% |
| Wadena State Bank | $206.6M | CBLR | NA | NA | NA | 9.84% |
| Fwbank | $206.7M | CBLR | NA | NA | NA | 12.51% |
| Peer 25th percentile | 12.68% | 12.68% | 13.82% | 10.29% | ||
| Peer median | 14.05% | 14.05% | 15.08% | 11.01% | ||
| Peer 75th percentile | 15.42% | 15.42% | 16.33% | 12.40% | ||
| This bank's percentile | 50 | 50 | 50 | 11 |
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/3943210/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.