Pan American Bank & Trust: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 3.79% (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: 3.79% (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 10.54% +4.04 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 | $47.5M | 47,537 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $450.9M | 450,900 | RCOAA223 |
| Recomputed ratio | 10.54% | numerator / denominator | |
| Filed ratio | 10.54% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.04 pp | $18.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 10.54% +2.54 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 | $47.5M | 47,537 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $450.9M | 450,900 | RCOAA223 |
| Recomputed ratio | 10.54% | numerator / denominator | |
| Filed ratio | 10.54% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +2.54 pp | $11.5M | capital that could be lost first |
Total risk-based capital ratio 11.79% +1.79 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 | $53.2M | 53,183 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $450.9M | 450,900 | RCOAA223 |
| Recomputed ratio | 11.79% | numerator / denominator | |
| Filed ratio | 11.79% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +1.79 pp | $8.1M | capital that could be lost first |
Tier 1 leverage ratio 8.63% +3.63 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 | $47.5M | 47,537 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $550.8M | 550,788 | RCOAA224 |
| Recomputed ratio | 8.63% | numerator / denominator | |
| Filed ratio | 8.63% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.63 pp | $20.0M | 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 | 16,833 | 16,833 | 16,833 | 16,833 | 16,833 | 16,833 | RCOAP742 |
| Retained earnings | 30,704 | 30,315 | 29,974 | 29,478 | 29,048 | 29,026 | RCOAKW00 |
| Accumulated other comprehensive income | (1,442) | (1,732) | (1,491) | (1,684) | (2,131) | (2,023) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 46,095 | 45,416 | 45,316 | 44,627 | 43,750 | 43,836 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,442 | 1,732 | 1,491 | 1,684 | 2,131 | 2,023 | P859 - P840 |
| Common equity Tier 1 capital | 47,537 | 47,148 | 46,807 | 46,311 | 45,881 | 45,859 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 47,537 | 47,148 | 46,807 | 46,311 | 45,881 | 45,859 | RCOA8274 |
| Tier 2 capital | 5,646 | 5,761 | 5,705 | 5,604 | 5,312 | 5,020 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,646 | 5,761 | 5,705 | 5,604 | 5,312 | 5,020 | RCOA5310 |
| Total capital | 53,183 | 52,909 | 52,512 | 51,915 | 51,193 | 50,879 | RCOA3792 |
| Total risk-weighted assets | 450,900 | 460,478 | 456,050 | 448,077 | 424,562 | 400,886 | RCOAA223 |
| Average total assets for the leverage ratio | 550,788 | 536,087 | 522,050 | 522,718 | 494,062 | 489,351 | 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 | $24.7M | $1.5M | 6.19% | 0.34% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $39.5M | $9.6M | 24.38% | 2.13% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $21.1M | $4.2M | 20.00% | 0.93% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $81.3M | $48.1M | 59.15% | 10.65% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $2.2M | $3.3M | 150.00% | 0.72% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $511K | $766K | 150.00% | 0.17% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $353.4M | $352.2M | 99.66% | 77.98% | RC-R Part II, item 4.d, 5.d |
| All other assets | $13.8M | $12.8M | 92.92% | 2.84% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $15.5M | $15.5M | 100.00% | 3.42% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $3.6M | NA | 0.81% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $448.0M | ties to item 31 ($448.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $451.7M | RCONB704 |
| Less: excess allowance for credit losses | $783K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $450.9M | 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 | 10.54% | 10.54% | 11.79% | 8.63% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 10.24% | 10.24% | 11.49% | 8.79% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 10.26% | 10.26% | 11.51% | 8.97% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 10.34% | 10.34% | 11.59% | 8.86% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 10.81% | 10.81% | 12.06% | 9.29% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.44% | 11.44% | 12.69% | 9.37% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 11.32% | 11.32% | 12.57% | 9.01% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 10.33% | 10.33% | 11.58% | 8.50% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 10.05% | 10.05% | 11.31% | 8.44% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 10.25% | 10.25% | 11.50% | 8.52% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 10.89% | 10.89% | 12.14% | 8.74% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 10.79% | 10.79% | 12.05% | 8.67% | 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 |
|---|---|---|---|---|---|---|
| Pan American Bank & Trust (this bank) | Risk-based | 10.54% | 10.54% | 11.79% | 8.63% | |
| Triad Business Bank | $536.0M | Risk-based | 11.54% | 11.54% | 12.29% | 10.86% |
| First Nations Bank | $536.6M | Risk-based | 18.51% | 18.51% | 19.77% | 14.11% |
| Essex Bank | $536.6M | CBLR | NA | NA | NA | 12.87% |
| Homestead Bank | $537.0M | CBLR | NA | NA | NA | 18.62% |
| First State Bank of St. Charles, Missouri | $535.2M | Risk-based | 15.77% | 15.77% | 17.01% | 15.65% |
| Enterprise Bank of South Carolina | $535.1M | Risk-based | 15.47% | 15.47% | 16.13% | 9.26% |
| Shoreham Bank | $534.8M | Risk-based | 12.73% | 12.73% | 13.99% | 10.65% |
| Bank of Dudley | $537.9M | CBLR | NA | NA | NA | 9.62% |
| The Murray Bank | $534.1M | CBLR | NA | NA | NA | 9.96% |
| Peer 25th percentile | 12.73% | 12.73% | 13.99% | 9.96% | ||
| Peer median | 15.47% | 15.47% | 16.13% | 10.86% | ||
| Peer 75th percentile | 15.77% | 15.77% | 17.01% | 14.11% | ||
| This bank's percentile | 0 | 0 | 0 | 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/2343167/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.