Liberty National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.47% (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: 7.47% (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 14.38% +7.88 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 | $136.3M | 136,273 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $947.4M | 947,373 | RCOAA223 |
| Recomputed ratio | 14.38% | numerator / denominator | |
| Filed ratio | 14.38% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.88 pp | $74.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.38% +6.38 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 | $136.3M | 136,273 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $947.4M | 947,373 | RCOAA223 |
| Recomputed ratio | 14.38% | numerator / denominator | |
| Filed ratio | 14.38% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.38 pp | $60.5M | capital that could be lost first |
Total risk-based capital ratio 15.47% +5.47 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 | $146.6M | 146,603 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $947.4M | 947,373 | RCOAA223 |
| Recomputed ratio | 15.47% | numerator / denominator | |
| Filed ratio | 15.47% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.47 pp | $51.9M | capital that could be lost first |
Tier 1 leverage ratio 10.31% +5.31 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 | $136.3M | 136,273 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.32B | 1,322,380 | RCOAA224 |
| Recomputed ratio | 10.31% | numerator / denominator | |
| Filed ratio | 10.31% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.31 pp | $70.2M | 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 | 36,456 | 36,456 | 36,456 | 36,456 | 36,456 | 36,456 | RCOAP742 |
| Retained earnings | 102,709 | 100,125 | 100,560 | 94,818 | 89,402 | 86,340 | RCOAKW00 |
| Accumulated other comprehensive income | (3,997) | (3,627) | (2,573) | (4,592) | (9,206) | (6,153) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 135,168 | 132,954 | 134,443 | 126,682 | 116,652 | 116,643 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,105 | 735 | (319) | 1,700 | 6,314 | 3,261 | P859 - P840 |
| Common equity Tier 1 capital | 136,273 | 133,689 | 134,124 | 128,382 | 122,966 | 119,904 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 136,273 | 133,689 | 134,124 | 128,382 | 122,966 | 119,904 | RCOA8274 |
| Tier 2 capital | 10,330 | 10,301 | 10,307 | 10,410 | 10,386 | 10,186 | RCOA5311 |
| Allowance includable in Tier 2 capital | 10,330 | 10,301 | 10,307 | 10,410 | 10,386 | 10,186 | RCOA5310 |
| Total capital | 146,603 | 143,990 | 144,431 | 138,792 | 133,352 | 130,090 | RCOA3792 |
| Total risk-weighted assets | 947,373 | 922,781 | 911,230 | 941,569 | 938,367 | 935,151 | RCOAA223 |
| Average total assets for the leverage ratio | 1,322,380 | 1,298,817 | 1,245,347 | 1,214,658 | 1,240,160 | 1,256,700 | 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 | $178.2M | $7.0M | 3.92% | 0.74% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $232.5M | $43.6M | 18.75% | 4.60% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $165.6M | $87.9M | 53.08% | 9.28% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $1.2M | $1.7M | 150.00% | 0.18% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $140K | $210K | 150.00% | 0.02% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $719.0M | $695.0M | 96.67% | 73.36% | RC-R Part II, item 4.d, 5.d |
| All other assets | $43.8M | $41.2M | 93.93% | 4.35% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $70.7M | $70.7M | 100.00% | 7.46% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $6.9M | $0 | 0.00% | 0.00% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $700 | 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 | $947.4M | ties to item 31 ($947.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $947.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $947.4M | 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 | 14.38% | 14.38% | 15.47% | 10.31% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 14.49% | 14.49% | 15.60% | 10.29% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 14.72% | 14.72% | 15.85% | 10.77% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 13.63% | 13.63% | 14.74% | 10.57% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 13.10% | 13.10% | 14.21% | 9.92% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 12.82% | 12.82% | 13.91% | 9.54% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 12.33% | 12.33% | 13.43% | 9.31% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 11.80% | 11.80% | 12.85% | 8.66% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 11.85% | 11.85% | 12.89% | 8.43% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 11.89% | 11.89% | 12.91% | 8.58% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 11.50% | 11.50% | 12.48% | 8.85% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 11.25% | 11.25% | 12.22% | 8.78% | 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 National Bank (this bank) | Risk-based | 14.38% | 14.38% | 15.47% | 10.31% | |
| Greene County Commercial Bank | $1.32B | Risk-based | 51.28% | 51.28% | 51.28% | 10.05% |
| Patriot Bank, N.A. | $1.32B | Risk-based | 13.22% | 13.22% | 14.15% | 9.60% |
| Alliance Bank Central Texas | $1.32B | CBLR | NA | NA | NA | 11.76% |
| First Capital Bank | $1.32B | CBLR | NA | NA | NA | 9.58% |
| Piedmont Federal Savings Bank | $1.32B | CBLR | NA | NA | NA | 18.60% |
| Cass Commercial Bank | $1.33B | Risk-based | 17.16% | 17.16% | 18.40% | 14.10% |
| Farmers State Bank | $1.31B | CBLR | NA | NA | NA | 10.75% |
| HNB National Bank | $1.31B | CBLR | NA | NA | NA | 9.72% |
| Martha's Vineyard Bank | $1.33B | CBLR | NA | NA | NA | 11.75% |
| Security Bank & Trust Company | $1.33B | Risk-based | 13.90% | 13.90% | 14.96% | 9.37% |
| Peer 25th percentile | 13.73% | 13.73% | 14.76% | 9.63% | ||
| Peer median | 15.53% | 15.53% | 16.68% | 10.40% | ||
| Peer 75th percentile | 25.69% | 25.69% | 26.62% | 11.76% | ||
| 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/68756/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.