Liberty Bank, Inc.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 65.51% (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: 65.51% (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 73.51% +67.01 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 | $3.1M | 3,099 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $4.2M | 4,216 | RCOAA223 |
| Recomputed ratio | 73.51% | numerator / denominator | |
| Filed ratio | 73.51% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +67.01 pp | $2.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 73.51% +65.51 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 | $3.1M | 3,099 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $4.2M | 4,216 | RCOAA223 |
| Recomputed ratio | 73.51% | numerator / denominator | |
| Filed ratio | 73.51% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +65.51 pp | $2.8M | capital that could be lost first |
Total risk-based capital ratio 73.51% +63.51 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 | $3.1M | 3,099 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $4.2M | 4,216 | RCOAA223 |
| Recomputed ratio | 73.51% | numerator / denominator | |
| Filed ratio | 73.51% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +63.51 pp | $2.7M | capital that could be lost first |
Tier 1 leverage ratio 27.81% +22.81 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 | $3.1M | 3,099 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $11.1M | 11,142 | RCOAA224 |
| Recomputed ratio | 27.81% | numerator / denominator | |
| Filed ratio | 27.81% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +22.81 pp | $2.5M | 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 | 10,508 | 10,508 | 10,508 | 10,508 | 10,508 | 10,508 | RCOAP742 |
| Retained earnings | (6,569) | (6,126) | (5,854) | (5,696) | (5,609) | (5,508) | RCOAKW00 |
| Accumulated other comprehensive income | 0 | 0 | 0 | 0 | 0 | 0 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 3,939 | 4,382 | 4,654 | 4,812 | 4,899 | 5,000 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (840) | (840) | (840) | (1,476) | (1,476) | (1,476) | P859 - P840 |
| Common equity Tier 1 capital | 3,099 | 3,542 | 3,814 | 3,336 | 3,423 | 3,524 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 3,099 | 3,542 | 3,814 | 3,336 | 3,423 | 3,524 | RCOA8274 |
| Tier 2 capital | 0 | 0 | NA | NA | NA | NA | RCOA5311 |
| Allowance includable in Tier 2 capital | 0 | 0 | NA | NA | NA | NA | RCOA5310 |
| Total capital | 3,099 | 3,542 | NA | NA | NA | NA | RCOA3792 |
| Total risk-weighted assets | 4,216 | 3,465 | NA | NA | NA | NA | RCOAA223 |
| Average total assets for the leverage ratio | 11,142 | 11,964 | 12,294 | 11,694 | 12,553 | 9,972 | 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 | $9.1M | $1.8M | 20.00% | 42.96% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $416K | $111K | 26.71% | 2.64% | RC-R Part II, item 2.a, 2.b |
| All other assets | $1.9M | $1.9M | 100.00% | 43.95% | RC-R Part II, item 8 |
| Market risk and other approaches | NA | $441K | NA | 10.45% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $3.8M | does not tie to item 31 ($4.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $4.2M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $4.2M | 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 | 73.51% | 73.51% | 73.51% | 27.81% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 102.22% | 102.22% | 102.22% | 29.61% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | CBLR | NA | NA | NA | 31.02% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | CBLR | NA | NA | NA | 28.53% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | CBLR | NA | NA | NA | 27.27% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | CBLR | NA | NA | NA | 35.34% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 69.05% | 69.05% | 69.05% | 23.39% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 69.76% | 69.76% | 69.76% | 15.74% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 20.17% | 20.17% | 21.44% | 13.79% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 5.06% | 5.06% | 6.33% | 3.44% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 7.26% | 7.26% | 8.52% | 4.92% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 12.27% | 12.27% | 13.54% | 9.36% | 20.70% | 20.70% | 21.86% | 12.73% |
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, Inc. (this bank) | Risk-based | 73.51% | 73.51% | 73.51% | 27.81% | |
| The Preferred Legacy National Trust Bank | $11.5M | Risk-based | 88.35% | 88.35% | 88.35% | 90.40% |
| Alvarez & Marsal Trust Company, N.A. | $9.9M | CBLR | NA | NA | NA | 95.51% |
| Key National Trust Company of Delaware | $9.9M | Risk-based | 467.81% | 467.81% | 467.81% | 100.31% |
| The Walton State Bank | $13.0M | Risk-based | 60.41% | 60.41% | 61.59% | 15.42% |
| Davidson Trust Co. | $13.2M | Risk-based | 159.08% | 159.08% | 159.08% | 75.93% |
| State Bank of Burrton | $9.3M | CBLR | NA | NA | NA | 9.94% |
| New Covenant Trust Company, N.A. | $9.3M | Risk-based | 248.35% | 248.35% | 248.35% | 90.76% |
| Peer 25th percentile | 88.35% | 88.35% | 88.35% | 45.68% | ||
| Peer median | 159.08% | 159.08% | 159.08% | 90.40% | ||
| Peer 75th percentile | 248.35% | 248.35% | 248.35% | 93.13% | ||
| This bank's percentile | 20 | 20 | 20 | 29 |
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/593771/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.