Bank of Commerce: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 11.30% (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: 11.30% (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 18.05% +11.55 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 | $26.7M | 26,724 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $148.1M | 148,082 | RCOAA223 |
| Recomputed ratio | 18.05% | numerator / denominator | |
| Filed ratio | 18.05% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.55 pp | $17.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 18.05% +10.05 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 | $26.7M | 26,724 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $148.1M | 148,082 | RCOAA223 |
| Recomputed ratio | 18.05% | numerator / denominator | |
| Filed ratio | 18.05% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +10.05 pp | $14.9M | capital that could be lost first |
Total risk-based capital ratio 19.30% +9.30 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 | $28.6M | 28,577 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $148.1M | 148,082 | RCOAA223 |
| Recomputed ratio | 19.30% | numerator / denominator | |
| Filed ratio | 19.30% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +9.30 pp | $13.8M | capital that could be lost first |
Tier 1 leverage ratio 12.78% +7.78 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 | $26.7M | 26,724 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $209.1M | 209,114 | RCOAA224 |
| Recomputed ratio | 12.78% | numerator / denominator | |
| Filed ratio | 12.78% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.78 pp | $16.3M | 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 | 4,903 | 4,903 | 4,903 | 4,903 | 4,903 | 4,903 | RCOAP742 |
| Retained earnings | 21,821 | 20,880 | 20,004 | 21,096 | 20,111 | 19,061 | RCOAKW00 |
| Accumulated other comprehensive income | (1,485) | (1,467) | (1,430) | (1,549) | (1,913) | (1,989) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 25,239 | 24,316 | 23,477 | 24,450 | 23,101 | 21,975 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,485 | 1,467 | 1,430 | 1,549 | 1,913 | 1,989 | P859 - P840 |
| Common equity Tier 1 capital | 26,724 | 25,783 | 24,907 | 25,999 | 25,014 | 23,964 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 26,724 | 25,783 | 24,907 | 25,999 | 25,014 | 23,964 | RCOA8274 |
| Tier 2 capital | 1,853 | 1,851 | 1,785 | 1,669 | 1,710 | 1,665 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,853 | 1,851 | 1,785 | 1,669 | 1,710 | 1,665 | RCOA5310 |
| Total capital | 28,577 | 27,634 | 26,692 | 27,668 | 26,724 | 25,629 | RCOA3792 |
| Total risk-weighted assets | 148,082 | 147,965 | 142,509 | 133,121 | 136,457 | 132,702 | RCOAA223 |
| Average total assets for the leverage ratio | 209,114 | 199,623 | 182,908 | 181,555 | 190,371 | 189,128 | 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 | $33.1M | $1.1M | 3.42% | 0.76% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $29.4M | $9.7M | 32.86% | 6.52% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $30.7M | $15.3M | 50.00% | 10.35% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $1.5M | $2.3M | 150.00% | 1.57% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $948K | $1.4M | 144.30% | 0.92% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $102.3M | $100.5M | 98.23% | 67.79% | RC-R Part II, item 4.d, 5.d |
| All other assets | $9.2M | $8.8M | 96.60% | 5.97% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $9.2M | $9.1M | 98.90% | 6.12% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $800 | 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 | $148.3M | ties to item 31 ($148.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $148.3M | RCONB704 |
| Less: excess allowance for credit losses | $169K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $148.1M | 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 | 18.05% | 18.05% | 19.30% | 12.78% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 17.43% | 17.43% | 18.68% | 12.92% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 17.48% | 17.48% | 18.73% | 13.62% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 19.53% | 19.53% | 20.78% | 14.32% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 18.33% | 18.33% | 19.58% | 13.14% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 18.06% | 18.06% | 19.31% | 12.67% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 17.61% | 17.61% | 18.87% | 11.97% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 19.07% | 19.07% | 20.32% | 12.38% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 18.21% | 18.21% | 19.47% | 11.23% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 17.44% | 17.44% | 18.70% | 11.08% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 15.90% | 15.90% | 17.15% | 11.37% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 16.53% | 16.53% | 17.79% | 11.54% | 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 |
|---|---|---|---|---|---|---|
| Bank of Commerce (this bank) | Risk-based | 18.05% | 18.05% | 19.30% | 12.78% | |
| Boc Bank | $203.4M | Risk-based | 16.02% | 16.02% | 17.27% | 12.41% |
| NorthStar Bank | $203.4M | Risk-based | 16.72% | 16.72% | 17.66% | 11.66% |
| Scott State Bank | $203.5M | CBLR | NA | NA | NA | 13.67% |
| Buffalo Federal Bank | $202.6M | CBLR | NA | NA | NA | 10.38% |
| Central Bank and Trust | $202.5M | Risk-based | 17.17% | 17.17% | 17.97% | 8.56% |
| Greeneville Federal Bank, F.S.B. | $203.9M | Risk-based | 22.14% | 22.14% | 23.39% | 15.59% |
| The First National Bank of Dryden | $203.9M | CBLR | NA | NA | NA | 13.55% |
| The First National Bank of Groton | $203.9M | CBLR | NA | NA | NA | 14.58% |
| Verus Bank of Commerce | $202.4M | CBLR | NA | NA | NA | 18.46% |
| Minnstar Bank N.A. | $204.0M | Risk-based | 13.42% | 13.42% | 14.67% | 10.38% |
| Peer 25th percentile | 16.02% | 16.02% | 17.27% | 10.70% | ||
| Peer median | 16.72% | 16.72% | 17.66% | 12.98% | ||
| Peer 75th percentile | 17.17% | 17.17% | 17.97% | 14.35% | ||
| This bank's percentile | 80 | 80 | 80 | 50 |
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/152057/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.