Liberty Bank and Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.93% (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 CET1. The bank clears the requirement. Filed figure: 10.93% (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 15.43% +8.93 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 | $101.2M | 101,171 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $655.5M | 655,472 | RCOAA223 |
| Recomputed ratio | 15.43% | numerator / denominator | |
| Filed ratio | 15.43% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.93 pp | $58.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 19.25% +11.25 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 | $126.2M | 126,171 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $655.5M | 655,472 | RCOAA223 |
| Recomputed ratio | 19.25% | numerator / denominator | |
| Filed ratio | 19.25% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +11.25 pp | $73.7M | capital that could be lost first |
Total risk-based capital ratio 20.36% +10.36 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 | $133.4M | 133,427 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $655.5M | 655,472 | RCOAA223 |
| Recomputed ratio | 20.36% | numerator / denominator | |
| Filed ratio | 20.36% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +10.36 pp | $67.9M | capital that could be lost first |
Tier 1 leverage ratio 11.35% +6.35 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 | $126.2M | 126,171 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.11B | 1,111,500 | RCOAA224 |
| Recomputed ratio | 11.35% | numerator / denominator | |
| Filed ratio | 11.35% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.35 pp | $70.6M | 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 | 38,448 | 38,448 | 38,448 | 38,448 | 38,448 | 38,448 | RCOAP742 |
| Retained earnings | 73,494 | 71,092 | 68,856 | 74,158 | 72,048 | 69,511 | RCOAKW00 |
| Accumulated other comprehensive income | (11,846) | (11,031) | (9,949) | (11,002) | (13,131) | (15,109) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 100,096 | 98,509 | 97,355 | 101,604 | 97,365 | 92,850 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,075 | 669 | 684 | 2,288 | 3,865 | 5,445 | P859 - P840 |
| Common equity Tier 1 capital | 101,171 | 99,178 | 98,039 | 103,892 | 101,230 | 98,295 | RCOAP859 |
| Additional Tier 1 capital | 25,000 | 25,000 | 25,000 | 25,000 | 25,000 | 25,000 | RCOAP865 |
| Tier 1 capital | 126,171 | 124,178 | 123,039 | 128,892 | 126,230 | 123,295 | RCOA8274 |
| Tier 2 capital | 7,256 | 7,583 | 7,083 | 7,463 | 7,669 | 7,372 | RCOA5311 |
| Allowance includable in Tier 2 capital | 7,256 | 7,583 | 7,083 | 7,463 | 7,669 | 7,372 | RCOA5310 |
| Total capital | 133,427 | 131,761 | 130,122 | 136,355 | 133,899 | 130,667 | RCOA3792 |
| Total risk-weighted assets | 655,472 | 645,667 | 642,574 | 636,297 | 633,547 | 639,249 | RCOAA223 |
| Average total assets for the leverage ratio | 1,111,500 | 1,101,242 | 1,107,503 | 1,105,219 | 1,099,291 | 1,080,118 | 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 | $50.0M | $2.4M | 4.77% | 0.36% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $361.9M | $38.3M | 10.58% | 5.84% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $18.1M | $3.6M | 20.00% | 0.55% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $265.6M | $141.1M | 53.10% | 21.52% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $2.4M | $3.6M | 150.00% | 0.55% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $368.3M | $368.3M | 100.00% | 56.19% | RC-R Part II, item 4.d, 5.d |
| All other assets | $84.9M | $84.0M | 98.88% | 12.81% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $14.2M | $14.2M | 100.00% | 2.17% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $400 | 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 | $655.5M | ties to item 31 ($655.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $655.5M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $655.5M | 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 | 15.43% | 19.25% | 20.36% | 11.35% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 15.36% | 19.23% | 20.41% | 11.28% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 15.26% | 19.15% | 20.25% | 11.11% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 16.33% | 20.26% | 21.43% | 11.66% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 15.98% | 19.92% | 21.13% | 11.48% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 15.38% | 19.29% | 20.44% | 11.41% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 14.61% | 18.47% | 19.71% | 11.14% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 15.18% | 19.00% | 20.04% | 11.74% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 15.65% | 19.74% | 20.91% | 11.62% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 15.59% | 19.82% | 21.05% | 11.45% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 15.40% | 19.71% | 20.96% | 11.11% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 16.42% | 20.80% | 22.02% | 11.36% | 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 |
|---|---|---|---|---|---|---|
| Liberty Bank and Trust Company (this bank) | Risk-based | 15.43% | 19.25% | 20.36% | 11.35% | |
| Bank Forward | $1.13B | CBLR | NA | NA | NA | 10.17% |
| Evertrust Bank | $1.13B | CBLR | NA | NA | NA | 21.71% |
| First Reliance Bank | $1.13B | Risk-based | 13.16% | 13.16% | 14.26% | 10.53% |
| Bayfirst National Bank | $1.13B | Risk-based | 11.47% | 11.47% | 12.77% | 8.30% |
| Bank of Commerce | $1.13B | CBLR | NA | NA | NA | 12.85% |
| First State Bank Nebraska | $1.13B | Risk-based | 11.56% | 11.56% | 12.55% | 9.00% |
| Financial Federal Bank | $1.12B | CBLR | NA | NA | NA | 9.92% |
| Hilltop National Bank | $1.14B | CBLR | NA | NA | NA | 11.95% |
| The Farmers Bank, Frankfort, Indiana | $1.14B | CBLR | NA | NA | NA | 9.97% |
| Pentucket Bank | $1.12B | CBLR | NA | NA | NA | 11.67% |
| Peer 25th percentile | 11.51% | 11.51% | 12.66% | 9.93% | ||
| Peer median | 11.56% | 11.56% | 12.77% | 10.35% | ||
| Peer 75th percentile | 12.36% | 12.36% | 13.52% | 11.88% | ||
| This bank's percentile | 100 | 100 | 100 | 60 |
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/283438/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.