Bank of Central Florida: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.55% (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: 5.55% (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 12.53% +6.03 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 | $110.9M | 110,874 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $885.0M | 884,999 | RCOAA223 |
| Recomputed ratio | 12.53% | numerator / denominator | |
| Filed ratio | 12.53% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.03 pp | $53.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.53% +4.53 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 | $110.9M | 110,874 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $885.0M | 884,999 | RCOAA223 |
| Recomputed ratio | 12.53% | numerator / denominator | |
| Filed ratio | 12.53% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.53 pp | $40.1M | capital that could be lost first |
Total risk-based capital ratio 13.55% +3.55 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 | $119.9M | 119,884 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $885.0M | 884,999 | RCOAA223 |
| Recomputed ratio | 13.55% | numerator / denominator | |
| Filed ratio | 13.55% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.55 pp | $31.4M | capital that could be lost first |
Tier 1 leverage ratio 8.75% +3.75 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 | $110.9M | 110,874 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.27B | 1,267,184 | RCOAA224 |
| Recomputed ratio | 8.75% | numerator / denominator | |
| Filed ratio | 8.75% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.75 pp | $47.5M | 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 | 46,135 | 46,218 | 46,300 | 46,384 | 46,469 | 47,902 | RCOAP742 |
| Retained earnings | 64,852 | 60,684 | 59,807 | 56,112 | 53,820 | 48,462 | RCOAKW00 |
| Accumulated other comprehensive income | (11,304) | (10,867) | (9,353) | (10,467) | (13,326) | (13,705) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 99,683 | 96,035 | 96,754 | 92,029 | 86,963 | 82,659 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 11,191 | 10,728 | 9,203 | 10,303 | 13,131 | 13,494 | P859 - P840 |
| Common equity Tier 1 capital | 110,874 | 106,763 | 105,957 | 102,332 | 100,094 | 96,153 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 110,874 | 106,763 | 105,957 | 102,332 | 100,094 | 96,153 | RCOA8274 |
| Tier 2 capital | 9,010 | 9,000 | 8,633 | 7,974 | 7,871 | 7,903 | RCOA5311 |
| Allowance includable in Tier 2 capital | 9,010 | 9,000 | 8,633 | 7,974 | 7,871 | 7,903 | RCOA5310 |
| Total capital | 119,884 | 115,763 | 114,590 | 110,306 | 107,965 | 104,056 | RCOA3792 |
| Total risk-weighted assets | 884,999 | 887,100 | 858,303 | 838,489 | 824,386 | 865,633 | RCOAA223 |
| Average total assets for the leverage ratio | 1,267,184 | 1,263,031 | 1,236,530 | 1,226,025 | 1,210,541 | 1,190,715 | 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 | $138.8M | $1.6M | 1.16% | 0.18% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $247.5M | $48.5M | 19.59% | 5.48% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $153.9M | $89.4M | 58.13% | 10.11% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.8M | $2.7M | 150.00% | 0.31% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $687.4M | $684.9M | 99.63% | 77.39% | RC-R Part II, item 4.d, 5.d |
| All other assets | $37.4M | $35.8M | 95.64% | 4.04% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $17.4M | $17.4M | 100.00% | 1.97% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $4.7M | NA | 0.53% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $880.3M | ties to item 31 ($880.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $885.0M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $885.0M | 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 | 12.53% | 12.53% | 13.55% | 8.75% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 12.04% | 12.04% | 13.05% | 8.45% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 12.34% | 12.34% | 13.35% | 8.57% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 12.20% | 12.20% | 13.16% | 8.35% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 12.14% | 12.14% | 13.10% | 8.27% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 11.11% | 11.11% | 12.02% | 8.08% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 12.21% | 12.21% | 13.17% | 8.17% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 11.69% | 11.69% | 12.61% | 8.26% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 11.55% | 11.55% | 12.47% | 8.19% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 11.32% | 11.32% | 12.22% | 7.96% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 11.68% | 11.68% | 12.58% | 8.11% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 12.89% | 12.89% | 13.83% | 8.77% | 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 of Central Florida (this bank) | Risk-based | 12.53% | 12.53% | 13.55% | 8.75% | |
| Platte Valley Bank | $1.25B | CBLR | NA | NA | NA | 9.54% |
| University Bank | $1.24B | CBLR | NA | NA | NA | 10.08% |
| Peoples Bank | $1.25B | CBLR | NA | NA | NA | 10.73% |
| NBKC Bank | $1.24B | Risk-based | 22.05% | 22.05% | 23.30% | 17.13% |
| First State Bank | $1.24B | Risk-based | 17.38% | 17.38% | 18.48% | 10.47% |
| Corefirst Bank & Trust | $1.26B | Risk-based | 11.78% | 11.78% | 12.81% | 8.66% |
| Northwest Community Bank | $1.26B | Risk-based | 11.99% | 11.99% | 13.11% | 8.72% |
| Firstar Bank | $1.24B | Risk-based | 12.64% | 12.64% | 13.70% | 9.03% |
| Iowa State Bank | $1.26B | CBLR | NA | NA | NA | 11.72% |
| Peer 25th percentile | 11.99% | 11.99% | 13.11% | 9.03% | ||
| Peer median | 12.64% | 12.64% | 13.70% | 10.08% | ||
| Peer 75th percentile | 17.38% | 17.38% | 18.48% | 10.73% | ||
| This bank's percentile | 40 | 40 | 40 | 22 |
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/3588312/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.