One American Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 12.69% (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: 12.69% (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 19.42% +12.92 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 | $29.5M | 29,469 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $151.8M | 151,776 | RCOAA223 |
| Recomputed ratio | 19.42% | numerator / denominator | |
| Filed ratio | 19.42% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +12.92 pp | $19.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 19.42% +11.42 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 | $29.5M | 29,469 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $151.8M | 151,776 | RCOAA223 |
| Recomputed ratio | 19.42% | numerator / denominator | |
| Filed ratio | 19.42% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +11.42 pp | $17.3M | capital that could be lost first |
Total risk-based capital ratio 20.69% +10.69 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 | $31.4M | 31,404 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $151.8M | 151,776 | RCOAA223 |
| Recomputed ratio | 20.69% | numerator / denominator | |
| Filed ratio | 20.69% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +10.69 pp | $16.2M | capital that could be lost first |
Tier 1 leverage ratio 8.35% +3.35 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 | $29.5M | 29,469 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $353.1M | 353,071 | RCOAA224 |
| Recomputed ratio | 8.35% | numerator / denominator | |
| Filed ratio | 8.35% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.35 pp | $11.8M | 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 | 38,627 | 31,900 | 31,900 | 31,900 | 31,900 | 30,400 | RCOAP742 |
| Retained earnings | (9,158) | (4,274) | (2,537) | (846) | (152) | 1,985 | RCOAKW00 |
| Accumulated other comprehensive income | (1,150) | (1,255) | (1,117) | (1,260) | (955) | (889) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 28,319 | 26,371 | 28,246 | 29,794 | 30,793 | 31,496 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,150 | 1,255 | 1,117 | 1,260 | 955 | 889 | P859 - P840 |
| Common equity Tier 1 capital | 29,469 | 27,626 | 29,363 | 31,054 | 31,748 | 32,385 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 29,469 | 27,626 | 29,363 | 31,054 | 31,748 | 32,385 | RCOA8274 |
| Tier 2 capital | 1,935 | 2,301 | 2,394 | 2,453 | 2,517 | 2,610 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,935 | 2,301 | 2,394 | 2,453 | 2,517 | 2,610 | RCOA5310 |
| Total capital | 31,404 | 29,927 | 31,757 | 33,507 | 34,265 | 34,995 | RCOA3792 |
| Total risk-weighted assets | 151,776 | 181,141 | 188,433 | 192,882 | 197,795 | 205,021 | RCOAA223 |
| Average total assets for the leverage ratio | 353,071 | 362,368 | 363,325 | 376,766 | 386,438 | 394,425 | 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 | $33.7M | $558K | 1.65% | 0.36% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $21.3M | $177K | 0.83% | 0.11% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $176.7M | $92.0M | 52.08% | 59.43% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $178K | $267K | 150.00% | 0.17% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $49.0M | $48.3M | 98.64% | 31.20% | RC-R Part II, item 4.d, 5.d |
| All other assets | $10.5M | $12.5M | 119.68% | 8.09% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $952K | $952K | 100.00% | 0.61% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $20K | $20K | 100.00% | 0.01% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $200 | 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 | $154.8M | ties to item 31 ($154.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $154.8M | RCONB704 |
| Less: excess allowance for credit losses | $3.0M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $151.8M | 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 | 19.42% | 19.42% | 20.69% | 8.35% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.25% | 15.25% | 16.52% | 7.62% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.58% | 15.58% | 16.85% | 8.08% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 16.10% | 16.10% | 17.37% | 8.24% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 16.05% | 16.05% | 17.32% | 8.22% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 15.80% | 15.80% | 17.07% | 8.21% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.71% | 15.71% | 16.99% | 8.29% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.76% | 12.76% | 14.03% | 6.71% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.88% | 12.88% | 14.15% | 6.83% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.57% | 13.57% | 14.84% | 7.01% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.45% | 13.45% | 14.72% | 7.57% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.45% | 11.45% | 12.71% | 6.59% | 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 |
|---|---|---|---|---|---|---|
| One American Bank (this bank) | Risk-based | 19.42% | 19.42% | 20.69% | 8.35% | |
| Goodfield State Bank | $285.5M | CBLR | NA | NA | NA | 10.58% |
| Victory Bank | $284.8M | CBLR | NA | NA | NA | 12.11% |
| Sawyer Savings Bank | $284.7M | Risk-based | 17.29% | 17.29% | 18.54% | 11.02% |
| Community Savings | $284.7M | CBLR | NA | NA | NA | 12.43% |
| Nebraska State Bank and Trust Company | $285.8M | Risk-based | 15.49% | 15.49% | 16.60% | 12.96% |
| Bank of Rantoul | $285.8M | CBLR | NA | NA | NA | 10.75% |
| The Fort Jennings State Bank | $285.8M | CBLR | NA | NA | NA | 12.71% |
| First Federal Bank of Wisconsin | $285.9M | Risk-based | 25.34% | 25.34% | 26.59% | 22.54% |
| United Citizens Bank of Southern Kentucky, Inc. | $286.2M | Risk-based | 15.93% | 15.93% | 17.19% | 12.07% |
| Peer 25th percentile | 15.82% | 15.82% | 17.04% | 11.02% | ||
| Peer median | 16.61% | 16.61% | 17.87% | 12.11% | ||
| Peer 75th percentile | 19.30% | 19.30% | 20.55% | 12.71% | ||
| This bank's percentile | 75 | 75 | 75 | 0 |
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/95051/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.