Bac Community Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.85% (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: 9.85% (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 16.60% +10.10 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 | $88.2M | 88,229 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $531.5M | 531,459 | RCOAA223 |
| Recomputed ratio | 16.60% | numerator / denominator | |
| Filed ratio | 16.60% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.10 pp | $53.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.60% +8.60 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 | $88.2M | 88,229 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $531.5M | 531,459 | RCOAA223 |
| Recomputed ratio | 16.60% | numerator / denominator | |
| Filed ratio | 16.60% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.60 pp | $45.7M | capital that could be lost first |
Total risk-based capital ratio 17.85% +7.85 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 | $94.9M | 94,877 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $531.5M | 531,459 | RCOAA223 |
| Recomputed ratio | 17.85% | numerator / denominator | |
| Filed ratio | 17.85% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.85 pp | $41.7M | 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 | $88.2M | 88,229 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $771.3M | 771,316 | 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 | $49.7M | 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 | 6,300 | 6,300 | 6,300 | 6,300 | 6,300 | 6,300 | RCOAP742 |
| Retained earnings | 81,951 | 83,094 | 82,089 | 81,739 | 80,707 | 79,640 | RCOAKW00 |
| Accumulated other comprehensive income | (12,837) | (13,675) | (14,610) | (15,552) | (16,604) | (17,608) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 75,414 | 75,719 | 73,779 | 72,487 | 70,403 | 68,332 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 12,815 | 13,650 | 14,583 | 15,522 | 16,571 | 17,572 | P859 - P840 |
| Common equity Tier 1 capital | 88,229 | 89,369 | 88,362 | 88,009 | 86,974 | 85,904 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 88,229 | 89,369 | 88,362 | 88,009 | 86,974 | 85,904 | RCOA8274 |
| Tier 2 capital | 6,648 | 6,909 | 6,971 | 6,848 | 6,807 | 6,714 | RCOA5311 |
| Allowance includable in Tier 2 capital | 6,648 | 6,909 | 6,971 | 6,848 | 6,807 | 6,714 | RCOA5310 |
| Total capital | 94,877 | 96,278 | 95,333 | 94,857 | 93,781 | 92,618 | RCOA3792 |
| Total risk-weighted assets | 531,459 | 552,618 | 557,567 | 547,661 | 544,342 | 536,802 | RCOAA223 |
| Average total assets for the leverage ratio | 771,316 | 783,377 | 786,791 | 790,928 | 822,692 | 811,394 | 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 | $42.0M | $1.9M | 4.51% | 0.36% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $249.2M | $49.5M | 19.86% | 9.30% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $50.4M | $29.5M | 58.63% | 5.56% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $9.6M | $14.4M | 150.00% | 2.70% | RC-R Part II, item 4.b, 5.b |
| Loans: all other | $398.7M | $398.7M | 100.00% | 74.96% | RC-R Part II, item 4.d, 5.d |
| All other assets | $32.0M | $27.0M | 84.62% | 5.08% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $10.9M | $10.9M | 100.00% | 2.04% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $400 | 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 | $531.9M | ties to item 31 ($531.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $531.9M | RCONB704 |
| Less: excess allowance for credit losses | $394K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $531.5M | 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 | 16.60% | 16.60% | 17.85% | 11.44% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 16.17% | 16.17% | 17.42% | 11.41% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.85% | 15.85% | 17.10% | 11.23% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 16.07% | 16.07% | 17.32% | 11.13% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 15.98% | 15.98% | 17.23% | 10.57% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 16.00% | 16.00% | 17.25% | 10.59% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.70% | 15.70% | 16.95% | 10.36% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.78% | 15.78% | 17.03% | 10.34% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 16.06% | 16.06% | 17.31% | 10.34% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 16.21% | 16.21% | 17.46% | 9.95% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 16.23% | 16.23% | 17.48% | 9.87% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.85% | 15.85% | 17.10% | 9.80% | 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 |
|---|---|---|---|---|---|---|
| Bac Community Bank (this bank) | Risk-based | 16.60% | 16.60% | 17.85% | 11.44% | |
| First State Bank | $761.7M | CBLR | NA | NA | NA | 11.44% |
| Commerce Bank | $762.5M | Risk-based | 29.75% | 29.75% | 30.73% | 12.28% |
| Optus Bank | $764.2M | Risk-based | 19.52% | 19.52% | 20.01% | 12.99% |
| Green Belt Bank & Trust | $758.7M | Risk-based | 10.13% | 10.13% | 11.38% | 9.18% |
| West Plains Bank and Trust Company | $767.9M | Risk-based | 11.06% | 11.06% | 11.91% | 8.32% |
| Liberty Capital Bank | $767.9M | Risk-based | 12.55% | 12.55% | 13.70% | 10.89% |
| Alliance Bank | $755.9M | Risk-based | 11.73% | 11.73% | 12.98% | 10.07% |
| Eaglemark Savings Bank | $755.7M | Risk-based | 24.83% | 24.83% | 24.86% | 23.68% |
| Peer 25th percentile | 11.39% | 11.39% | 12.45% | 9.85% | ||
| Peer median | 12.55% | 12.55% | 13.70% | 11.16% | ||
| Peer 75th percentile | 22.17% | 22.17% | 22.43% | 12.46% | ||
| This bank's percentile | 57 | 57 | 57 | 62 |
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/5461/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.