North American Banking Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.67% (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: 7.67% (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 14.63% +8.13 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 | $136.8M | 136,836 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $935.5M | 935,505 | RCOAA223 |
| Recomputed ratio | 14.63% | numerator / denominator | |
| Filed ratio | 14.63% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.13 pp | $76.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.63% +6.63 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 | $136.8M | 136,836 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $935.5M | 935,505 | RCOAA223 |
| Recomputed ratio | 14.63% | numerator / denominator | |
| Filed ratio | 14.63% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.63 pp | $62.0M | capital that could be lost first |
Total risk-based capital ratio 15.67% +5.67 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 | 146,579 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $935.5M | 935,505 | RCOAA223 |
| Recomputed ratio | 15.67% | numerator / denominator | |
| Filed ratio | 15.67% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.67 pp | $53.0M | capital that could be lost first |
Tier 1 leverage ratio 8.91% +3.91 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 | $136.8M | 136,836 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.54B | 1,535,412 | RCOAA224 |
| Recomputed ratio | 8.91% | numerator / denominator | |
| Filed ratio | 8.91% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.91 pp | $60.1M | 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 | 100,000 | 100,000 | 100,000 | 100,000 | 100,000 | 100,000 | RCOAP742 |
| Retained earnings | 36,836 | 31,037 | 30,053 | 27,667 | 23,965 | 19,641 | RCOAKW00 |
| Accumulated other comprehensive income | (36,882) | (36,348) | (32,539) | (35,067) | (40,301) | (44,175) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 99,954 | 94,689 | 97,514 | 92,600 | 83,664 | 75,466 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 36,882 | 36,348 | 32,539 | 35,067 | 40,301 | 44,175 | P859 - P840 |
| Common equity Tier 1 capital | 136,836 | 131,037 | 130,053 | 127,667 | 123,965 | 119,641 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 136,836 | 131,037 | 130,053 | 127,667 | 123,965 | 119,641 | RCOA8274 |
| Tier 2 capital | 9,743 | 9,521 | 9,045 | 10,014 | 9,840 | 9,507 | RCOA5311 |
| Allowance includable in Tier 2 capital | 9,743 | 9,521 | 9,045 | 10,014 | 9,840 | 9,507 | RCOA5310 |
| Total capital | 146,579 | 140,558 | 139,098 | 137,681 | 133,805 | 129,148 | RCOA3792 |
| Total risk-weighted assets | 935,505 | 908,638 | 912,621 | 891,721 | 902,566 | 888,189 | RCOAA223 |
| Average total assets for the leverage ratio | 1,535,412 | 1,547,949 | 1,517,857 | 1,475,115 | 1,410,447 | 1,408,943 | 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 | $84.2M | $2.9M | 3.47% | 0.31% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $513.1M | $93.8M | 18.27% | 10.02% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $58.6M | $3.6M | 6.15% | 0.39% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $167.1M | $119.5M | 71.54% | 12.78% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $3.4M | $3.4M | 100.96% | 0.36% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $612.7M | $611.9M | 99.87% | 65.41% | RC-R Part II, item 4.d, 5.d |
| All other assets | $80.7M | $70.2M | 87.05% | 7.51% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $30.2M | $30.2M | 100.00% | 3.23% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | 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 | $935.5M | ties to item 31 ($935.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $935.5M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $935.5M | 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 | 14.63% | 14.63% | 15.67% | 8.91% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 14.42% | 14.42% | 15.47% | 8.47% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 14.25% | 14.25% | 15.24% | 8.57% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 14.32% | 14.32% | 15.44% | 8.65% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 13.73% | 13.73% | 14.82% | 8.79% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 13.47% | 13.47% | 14.54% | 8.49% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 12.98% | 12.98% | 13.98% | 8.40% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 13.19% | 13.19% | 14.25% | 8.71% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 13.64% | 13.64% | 14.75% | 8.50% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 13.21% | 13.21% | 14.34% | 8.37% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 13.02% | 13.02% | 14.14% | 8.31% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 12.96% | 12.96% | 14.04% | 8.36% | 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 |
|---|---|---|---|---|---|---|
| North American Banking Company (this bank) | Risk-based | 14.63% | 14.63% | 15.67% | 8.91% | |
| West Gate Bank | $1.47B | CBLR | NA | NA | NA | 10.38% |
| Central National Bank | $1.47B | Risk-based | 12.55% | 12.55% | 13.80% | 9.94% |
| Sovereign Bank | $1.47B | CBLR | NA | NA | NA | 10.29% |
| The Dart Bank | $1.47B | Risk-based | 11.15% | 11.15% | 12.40% | 8.65% |
| Saco & Biddeford Savings Institution | $1.47B | CBLR | NA | NA | NA | 10.02% |
| Rhinebeck Bank | $1.47B | Risk-based | 14.61% | 14.61% | 15.41% | 10.93% |
| Bankers' Bank | $1.47B | Risk-based | 15.86% | 15.86% | 17.02% | 14.70% |
| Union County Savings Bank | $1.48B | Risk-based | 15.54% | 15.54% | 15.79% | 7.71% |
| Riverview Bank | $1.47B | Risk-based | 14.39% | 14.39% | 15.64% | 10.96% |
| Citizens Bank and Trust | $1.48B | Risk-based | 12.65% | 12.65% | 13.71% | 8.04% |
| Peer 25th percentile | 12.60% | 12.60% | 13.75% | 8.97% | ||
| Peer median | 14.39% | 14.39% | 15.41% | 10.15% | ||
| Peer 75th percentile | 15.08% | 15.08% | 15.72% | 10.79% | ||
| This bank's percentile | 71 | 71 | 71 | 30 |
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/2631846/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.