1st Security Bank of Washington: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.01% (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: 6.01% (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 12.84% +6.34 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 | $363.9M | 363,923 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.83B | 2,834,161 | RCOAA223 |
| Recomputed ratio | 12.84% | numerator / denominator | |
| Filed ratio | 12.84% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.34 pp | $179.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.84% +4.84 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 | $363.9M | 363,923 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.83B | 2,834,161 | RCOAA223 |
| Recomputed ratio | 12.84% | numerator / denominator | |
| Filed ratio | 12.84% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.84 pp | $137.2M | capital that could be lost first |
Total risk-based capital ratio 14.01% +4.01 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 | $397.1M | 397,094 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.83B | 2,834,161 | RCOAA223 |
| Recomputed ratio | 14.01% | numerator / denominator | |
| Filed ratio | 14.01% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.01 pp | $113.7M | capital that could be lost first |
Tier 1 leverage ratio 11.44% +6.44 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 | $363.9M | 363,923 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $3.18B | 3,182,042 | RCOAA224 |
| Recomputed ratio | 11.44% | numerator / denominator | |
| Filed ratio | 11.44% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.44 pp | $204.8M | 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 | 114,274 | 114,274 | 114,274 | 114,274 | 114,274 | 114,274 | RCOAP742 |
| Retained earnings | 262,293 | 256,455 | 251,068 | 250,292 | 250,447 | 245,179 | RCOAKW00 |
| Accumulated other comprehensive income | (13,634) | (15,745) | (15,828) | (17,353) | (19,801) | (16,988) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 362,933 | 354,984 | 349,514 | 347,213 | 344,920 | 342,465 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 990 | 2,378 | 1,718 | 2,477 | 4,138 | 517 | P859 - P840 |
| Common equity Tier 1 capital | 363,923 | 357,362 | 351,232 | 349,690 | 349,058 | 342,982 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 363,923 | 357,362 | 351,232 | 349,690 | 349,058 | 342,982 | RCOA8274 |
| Tier 2 capital | 33,171 | 34,367 | 33,983 | 32,359 | 34,036 | 32,515 | RCOA5311 |
| Allowance includable in Tier 2 capital | 33,171 | 34,367 | 33,983 | 32,359 | 34,036 | 32,515 | RCOA5310 |
| Total capital | 397,094 | 391,729 | 385,215 | 382,049 | 383,094 | 375,497 | RCOA3792 |
| Total risk-weighted assets | 2,834,161 | 2,837,391 | 2,760,156 | 2,767,155 | 2,725,291 | 2,600,548 | RCOAA223 |
| Average total assets for the leverage ratio | 3,182,042 | 3,202,589 | 3,204,007 | 3,191,166 | 3,122,384 | 3,037,867 | 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 | $29.6M | $1.2M | 3.90% | 0.04% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $326.4M | $109.7M | 33.60% | 3.87% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $100K | $20K | 20.00% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $804.2M | $447.1M | 55.59% | 15.77% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $13.2M | $19.8M | 150.00% | 0.70% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.87B | $1.81B | 96.81% | 63.99% | RC-R Part II, item 4.d, 5.d |
| All other assets | $159.6M | $158.8M | 99.49% | 5.60% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $277.5M | $270.1M | 97.35% | 9.53% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $6.4M | $6.4M | 100.00% | 0.23% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $7.6M | NA | 0.27% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $2.83B | ties to item 31 ($2.83B) |
|---|---|---|
| Risk-weighted assets before deductions | $2.83B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $2.83B | 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 | 12.84% | 12.84% | 14.01% | 11.44% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 12.59% | 12.59% | 13.81% | 11.16% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 12.73% | 12.73% | 13.96% | 10.96% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 12.64% | 12.64% | 13.81% | 10.96% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 12.81% | 12.81% | 14.06% | 11.18% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 13.19% | 13.19% | 14.44% | 11.29% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 12.93% | 12.93% | 14.18% | 11.24% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 12.92% | 12.92% | 14.17% | 11.18% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 12.60% | 12.60% | 13.85% | 10.94% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 12.46% | 12.46% | 13.71% | 10.61% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.12% | 12.12% | 13.37% | 10.39% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 11.81% | 11.81% | 13.06% | 10.26% | 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 |
|---|---|---|---|---|---|---|
| 1st Security Bank of Washington (this bank) | Risk-based | 12.84% | 12.84% | 14.01% | 11.44% | |
| First National Bank | $3.18B | Risk-based | 13.05% | 13.05% | 14.18% | 9.20% |
| Unity Bank | $3.18B | Risk-based | 14.27% | 14.27% | 15.52% | 12.88% |
| Bank of Greene | $3.18B | Risk-based | 15.85% | 15.85% | 17.10% | 9.88% |
| Exchange Bank | $3.19B | Risk-based | 18.98% | 18.98% | 20.23% | 12.64% |
| First Citizens Community Bank | $3.19B | CBLR | NA | NA | NA | 9.64% |
| Monet Bank | $3.16B | Risk-based | 135.52% | 135.52% | 136.07% | 31.69% |
| Farmers Bank & Trust Company | $3.16B | CBLR | NA | NA | NA | 9.87% |
| North American Savings Bank, FSB | $3.20B | Risk-based | 17.49% | 17.49% | 18.74% | 14.21% |
| Centreville Bank | $3.15B | CBLR | NA | NA | NA | 13.35% |
| U.S. Bank Trust Company, N.A. | $3.21B | Risk-based | 409.95% | 409.95% | 409.95% | 98.64% |
| Peer 25th percentile | 15.06% | 15.06% | 16.31% | 9.87% | ||
| Peer median | 17.49% | 17.49% | 18.74% | 12.76% | ||
| Peer 75th percentile | 77.25% | 77.25% | 78.15% | 14.00% | ||
| This bank's percentile | 0 | 0 | 0 | 40 |
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/1018927/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.