The Bank of Commerce: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 12.35% (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: 12.35% (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 19.09% +12.59 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 | $366.2M | 366,244 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.92B | 1,918,273 | RCOAA223 |
| Recomputed ratio | 19.09% | numerator / denominator | |
| Filed ratio | 19.09% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +12.59 pp | $241.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 19.09% +11.09 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 | $366.2M | 366,244 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.92B | 1,918,273 | RCOAA223 |
| Recomputed ratio | 19.09% | numerator / denominator | |
| Filed ratio | 19.09% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +11.09 pp | $212.8M | capital that could be lost first |
Total risk-based capital ratio 20.35% +10.35 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 | $390.3M | 390,314 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.92B | 1,918,273 | RCOAA223 |
| Recomputed ratio | 20.35% | numerator / denominator | |
| Filed ratio | 20.35% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +10.35 pp | $198.5M | capital that could be lost first |
Tier 1 leverage ratio 15.69% +10.69 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 | $366.2M | 366,244 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.33B | 2,333,722 | RCOAA224 |
| Recomputed ratio | 15.69% | numerator / denominator | |
| Filed ratio | 15.69% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +10.69 pp | $249.6M | 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 | 31,200 | 31,200 | 31,200 | 31,200 | 31,200 | 31,200 | RCOAP742 |
| Retained earnings | 335,044 | 323,629 | 311,497 | 320,005 | 306,735 | 294,264 | RCOAKW00 |
| Accumulated other comprehensive income | (19,884) | (19,172) | (19,546) | (19,879) | (24,992) | (24,469) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 346,360 | 335,657 | 323,151 | 331,326 | 312,943 | 300,995 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 19,884 | 19,172 | 19,546 | 19,879 | 24,992 | 24,469 | P859 - P840 |
| Common equity Tier 1 capital | 366,244 | 354,829 | 342,697 | 351,205 | 337,935 | 325,464 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 366,244 | 354,829 | 342,697 | 351,205 | 337,935 | 325,464 | RCOA8274 |
| Tier 2 capital | 24,070 | 23,028 | 22,533 | 21,138 | 21,351 | 19,974 | RCOA5311 |
| Allowance includable in Tier 2 capital | 24,070 | 23,028 | 22,533 | 21,138 | 21,351 | 19,974 | RCOA5310 |
| Total capital | 390,314 | 377,857 | 365,230 | 372,343 | 359,286 | 345,438 | RCOA3792 |
| Total risk-weighted assets | 1,918,273 | 1,832,117 | 1,792,501 | 1,682,168 | 1,699,631 | 1,588,436 | RCOAA223 |
| Average total assets for the leverage ratio | 2,333,722 | 2,262,023 | 2,309,576 | 2,251,834 | 2,224,383 | 2,165,024 | 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 | $144.5M | $6.5M | 4.47% | 0.34% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $393.8M | $94.2M | 23.91% | 4.89% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $9.4M | $1.9M | 20.00% | 0.10% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $141.6M | $71.0M | 50.13% | 3.69% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $6.6M | $9.9M | 150.00% | 0.51% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $23.5M | $35.2M | 150.00% | 1.83% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.60B | $1.60B | 100.00% | 82.87% | RC-R Part II, item 4.d, 5.d |
| All other assets | $84.6M | $81.7M | 96.59% | 4.24% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $29.5M | $29.5M | 100.00% | 1.53% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $300 | 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 | $1.93B | ties to item 31 ($1.93B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.93B | RCONB704 |
| Less: excess allowance for credit losses | $7.4M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.92B | 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 | 19.09% | 19.09% | 20.35% | 15.69% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 19.37% | 19.37% | 20.62% | 15.69% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 19.12% | 19.12% | 20.38% | 14.84% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 20.88% | 20.88% | 22.13% | 15.60% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 19.88% | 19.88% | 21.14% | 15.19% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 20.49% | 20.49% | 21.75% | 15.03% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 18.10% | 18.10% | 19.36% | 14.21% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 19.01% | 19.01% | 20.26% | 15.03% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 17.23% | 17.23% | 18.49% | 14.58% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 16.97% | 16.97% | 18.23% | 14.32% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 16.35% | 16.35% | 17.60% | 13.72% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 16.38% | 16.38% | 17.64% | 14.50% | 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 |
|---|---|---|---|---|---|---|
| The Bank of Commerce (this bank) | Risk-based | 19.09% | 19.09% | 20.35% | 15.69% | |
| Texas First Bank | $2.35B | CBLR | NA | NA | NA | 9.96% |
| 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% |
| Bank Iowa | $2.35B | Risk-based | 10.87% | 10.87% | 12.10% | 8.94% |
| 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% |
| Crews Bank & Trust | $2.33B | CBLR | NA | NA | NA | 10.69% |
| Commercial Bank | $2.36B | Risk-based | 13.02% | 13.02% | 13.97% | 11.58% |
| OMB Bank | $2.36B | Risk-based | 9.88% | 9.88% | 11.13% | 9.16% |
| Peer 25th percentile | 11.67% | 11.67% | 12.91% | 8.99% | ||
| Peer median | 13.02% | 13.02% | 13.97% | 9.73% | ||
| Peer 75th percentile | 13.41% | 13.41% | 14.66% | 9.97% | ||
| This bank's percentile | 100 | 100 | 100 | 100 |
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/324863/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.