Bank Iowa: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.10% (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: 4.10% (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 10.87% +4.37 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 | $216.9M | 216,874 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.99B | 1,994,411 | RCOAA223 |
| Recomputed ratio | 10.87% | numerator / denominator | |
| Filed ratio | 10.87% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.37 pp | $87.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 10.87% +2.87 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 | $216.9M | 216,874 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.99B | 1,994,411 | RCOAA223 |
| Recomputed ratio | 10.87% | numerator / denominator | |
| Filed ratio | 10.87% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +2.87 pp | $57.3M | capital that could be lost first |
Total risk-based capital ratio 12.10% +2.10 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 | $241.3M | 241,325 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.99B | 1,994,411 | RCOAA223 |
| Recomputed ratio | 12.10% | numerator / denominator | |
| Filed ratio | 12.10% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.10 pp | $41.9M | capital that could be lost first |
Tier 1 leverage ratio 8.94% +3.94 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 | $216.9M | 216,874 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.43B | 2,426,659 | RCOAA224 |
| Recomputed ratio | 8.94% | numerator / denominator | |
| Filed ratio | 8.94% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.94 pp | $95.5M | 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 | 56,705 | 56,705 | 56,705 | 56,705 | 56,705 | 46,705 | RCOAP742 |
| Retained earnings | 170,783 | 164,960 | 163,342 | 158,111 | 153,277 | 151,407 | RCOAKW00 |
| Accumulated other comprehensive income | (24,378) | (29,353) | (24,579) | (28,780) | (35,642) | (36,094) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 203,110 | 192,312 | 195,468 | 186,036 | 174,340 | 162,018 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 13,764 | 18,439 | 13,364 | 17,265 | 23,826 | 36,094 | P859 - P840 |
| Common equity Tier 1 capital | 216,874 | 210,751 | 208,832 | 203,301 | 198,166 | 198,112 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 216,874 | 210,751 | 208,832 | 203,301 | 198,166 | 198,112 | RCOA8274 |
| Tier 2 capital | 24,451 | 23,967 | 23,629 | 23,118 | 22,553 | 22,239 | RCOA5311 |
| Allowance includable in Tier 2 capital | 24,451 | 23,967 | 23,629 | 23,118 | 22,553 | 22,239 | RCOA5310 |
| Total capital | 241,325 | 234,718 | 232,461 | 226,419 | 220,719 | 220,351 | RCOA3792 |
| Total risk-weighted assets | 1,994,411 | 2,008,457 | 1,978,527 | 1,938,491 | 1,863,446 | 1,868,603 | RCOAA223 |
| Average total assets for the leverage ratio | 2,426,659 | 2,382,153 | 2,397,298 | 2,344,978 | 2,211,171 | 2,178,001 | 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 | $45.1M | $1.9M | 4.13% | 0.09% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $432.7M | $96.8M | 22.37% | 4.85% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $398K | $80K | 20.00% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $263.2M | $149.3M | 56.72% | 7.48% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $9.1M | $13.7M | 150.00% | 0.68% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $22.4M | $33.6M | 150.00% | 1.69% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.50B | $1.48B | 98.67% | 74.32% | RC-R Part II, item 4.d, 5.d |
| All other assets | $90.4M | $81.3M | 90.00% | 4.08% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $124.9M | $124.9M | 100.00% | 6.26% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $7.5M | $2.6M | 35.35% | 0.13% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $8.0M | NA | 0.40% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.99B | ties to item 31 ($1.99B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.99B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.99B | 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 | 10.87% | 10.87% | 12.10% | 8.94% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 10.49% | 10.49% | 11.69% | 8.85% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 10.55% | 10.55% | 11.75% | 8.71% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 10.49% | 10.49% | 11.68% | 8.67% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 10.63% | 10.63% | 11.84% | 8.96% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 10.60% | 10.60% | 11.79% | 9.10% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 10.30% | 10.30% | 11.46% | 8.87% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 10.63% | 10.63% | 11.83% | 8.80% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 10.59% | 10.59% | 11.82% | 8.74% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 10.69% | 10.69% | 11.93% | 8.82% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 10.32% | 10.32% | 11.51% | 8.88% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 10.52% | 10.52% | 11.75% | 8.91% | 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 |
|---|---|---|---|---|---|---|
| Bank Iowa (this bank) | Risk-based | 10.87% | 10.87% | 12.10% | 8.94% | |
| Texas First Bank | $2.35B | CBLR | NA | NA | NA | 9.96% |
| The Bank of Commerce | $2.34B | Risk-based | 19.09% | 19.09% | 20.35% | 15.69% |
| Commercial Bank | $2.36B | Risk-based | 13.02% | 13.02% | 13.97% | 11.58% |
| Luana Savings Bank | $2.34B | CBLR | NA | NA | NA | 9.70% |
| Pioneer Bank, N.A. | $2.34B | Risk-based | 13.22% | 13.22% | 14.48% | 9.97% |
| OMB Bank | $2.36B | Risk-based | 9.88% | 9.88% | 11.13% | 9.16% |
| Farmers and Merchants Trust Company of Chambersburg | $2.34B | Risk-based | 12.47% | 12.47% | 13.73% | 8.83% |
| First Bank of the Lake | $2.34B | Risk-based | 15.90% | 15.90% | 17.16% | 7.08% |
| Hanover Community Bank | $2.33B | Risk-based | 13.59% | 13.59% | 14.84% | 9.76% |
| Bessemer Trust Company | $2.36B | Risk-based | 56.09% | 56.09% | 56.09% | 6.66% |
| Peer 25th percentile | 12.89% | 12.89% | 13.91% | 8.91% | ||
| Peer median | 13.41% | 13.41% | 14.66% | 9.73% | ||
| Peer 75th percentile | 16.70% | 16.70% | 17.95% | 9.97% | ||
| This bank's percentile | 12 | 12 | 12 | 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/187947/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.