Bank of Commerce: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.92% (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: 6.92% (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 13.73% +7.23 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 | $46.0M | 46,025 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $335.2M | 335,243 | RCOAA223 |
| Recomputed ratio | 13.73% | numerator / denominator | |
| Filed ratio | 13.73% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.23 pp | $24.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.73% +5.73 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 | $46.0M | 46,025 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $335.2M | 335,243 | RCOAA223 |
| Recomputed ratio | 13.73% | numerator / denominator | |
| Filed ratio | 13.73% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.73 pp | $19.2M | capital that could be lost first |
Total risk-based capital ratio 14.92% +4.92 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 | $50.0M | 50,015 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $335.2M | 335,243 | RCOAA223 |
| Recomputed ratio | 14.92% | numerator / denominator | |
| Filed ratio | 14.92% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.92 pp | $16.5M | capital that could be lost first |
Tier 1 leverage ratio 9.19% +4.19 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 | $46.0M | 46,025 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $500.7M | 500,684 | RCOAA224 |
| Recomputed ratio | 9.19% | numerator / denominator | |
| Filed ratio | 9.19% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.19 pp | $21.0M | 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 | 10,679 | 10,679 | 10,679 | 10,679 | 10,679 | 10,679 | RCOAP742 |
| Retained earnings | 37,030 | 36,439 | 35,242 | 35,226 | 34,099 | 33,582 | RCOAKW00 |
| Accumulated other comprehensive income | 198 | 174 | 234 | 193 | 120 | 82 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 47,907 | 47,292 | 46,155 | 46,098 | 44,898 | 44,343 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (1,882) | (1,889) | (1,985) | (1,992) | (1,551) | (1,552) | P859 - P840 |
| Common equity Tier 1 capital | 46,025 | 45,403 | 44,170 | 44,106 | 43,347 | 42,791 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 46,025 | 45,403 | 44,170 | 44,106 | 43,347 | 42,791 | RCOA8274 |
| Tier 2 capital | 3,990 | 3,989 | 3,987 | 3,954 | 3,921 | 3,887 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,990 | 3,989 | 3,987 | 3,954 | 3,921 | 3,887 | RCOA5310 |
| Total capital | 50,015 | 49,392 | 48,157 | 48,060 | 47,268 | 46,678 | RCOA3792 |
| Total risk-weighted assets | 335,243 | 335,243 | 328,029 | 320,632 | 321,923 | 320,390 | RCOAA223 |
| Average total assets for the leverage ratio | 500,684 | 494,295 | 476,578 | 470,658 | 473,544 | 469,957 | 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 | $24.7M | $662K | 2.68% | 0.20% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $119.2M | $35.4M | 29.72% | 10.57% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $314.9M | $272.6M | 86.56% | 81.30% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $171K | $256K | 150.00% | 0.08% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $19.2M | $1.8M | 9.39% | 0.54% | RC-R Part II, item 4.d, 5.d |
| All other assets | $23.5M | $18.5M | 78.60% | 5.50% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $6.1M | $6.1M | 100.00% | 1.82% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $600 | 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 | $335.2M | ties to item 31 ($335.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $335.2M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $335.2M | 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 | 13.73% | 13.73% | 14.92% | 9.19% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.54% | 13.54% | 14.73% | 9.19% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.47% | 13.47% | 14.68% | 9.27% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.76% | 13.76% | 14.99% | 9.37% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.46% | 13.46% | 14.68% | 9.15% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.36% | 13.36% | 14.57% | 9.11% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.48% | 13.48% | 14.73% | 9.16% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.40% | 13.40% | 14.65% | 9.09% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.19% | 13.19% | 14.43% | 8.95% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.90% | 11.90% | 13.02% | 8.69% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.46% | 12.46% | 13.64% | 8.82% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.17% | 12.17% | 13.33% | 8.57% | 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 | 13.73% | 13.73% | 14.92% | 9.19% | |
| Champlain National Bank | $497.1M | CBLR | NA | NA | NA | 10.87% |
| FirstBank of Nebraska | $498.1M | CBLR | NA | NA | NA | 11.19% |
| Casey State Bank | $496.7M | CBLR | NA | NA | NA | 10.99% |
| Grinnell State Bank | $498.6M | Risk-based | 15.18% | 15.18% | 16.23% | 11.90% |
| The FNB Community Bank | $498.9M | Risk-based | 17.80% | 17.80% | 18.84% | 12.57% |
| First State Bank and Trust | $499.0M | Risk-based | 13.56% | 13.56% | 14.81% | 8.91% |
| Ohnward Bank & Trust | $499.1M | CBLR | NA | NA | NA | 12.58% |
| The Napoleon State Bank | $499.2M | CBLR | NA | NA | NA | 11.07% |
| American Commerce Bank, N.A. | $495.7M | Risk-based | 20.90% | 20.90% | 22.16% | 17.09% |
| People's Bank of Seneca | $495.5M | CBLR | NA | NA | NA | 10.08% |
| Peer 25th percentile | 14.78% | 14.78% | 15.88% | 10.90% | ||
| Peer median | 16.49% | 16.49% | 17.54% | 11.13% | ||
| Peer 75th percentile | 18.58% | 18.58% | 19.67% | 12.40% | ||
| This bank's percentile | 25 | 25 | 25 | 10 |
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/862057/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.