Bank of Guam: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.27% (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: 7.27% (RCFAH311).
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 14.01% +7.51 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 | $268.4M | 268,429 | RCFAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.92B | 1,915,957 | RCFAA223 |
| Recomputed ratio | 14.01% | numerator / denominator | |
| Filed ratio | 14.01% | RCFAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.51 pp | $143.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.01% +6.01 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 | $268.4M | 268,429 | RCFA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.92B | 1,915,957 | RCFAA223 |
| Recomputed ratio | 14.01% | numerator / denominator | |
| Filed ratio | 14.01% | RCFA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.01 pp | $115.2M | capital that could be lost first |
Total risk-based capital ratio 15.27% +5.27 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 | $292.5M | 292,482 | RCFA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.92B | 1,915,957 | RCFAA223 |
| Recomputed ratio | 15.27% | numerator / denominator | |
| Filed ratio | 15.27% | RCFA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.27 pp | $100.9M | capital that could be lost first |
Tier 1 leverage ratio 8.34% +3.34 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 | $268.4M | 268,429 | RCFA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $3.22B | 3,219,016 | RCFAA224 |
| Recomputed ratio | 8.34% | numerator / denominator | |
| Filed ratio | 8.34% | RCFA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.34 pp | $107.5M | 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 | 33,756 | 33,756 | 33,756 | 43,756 | 43,756 | 43,756 | RCFAP742 |
| Retained earnings | 235,456 | 232,326 | 227,959 | 220,955 | 218,463 | 211,967 | RCFAKW00 |
| Accumulated other comprehensive income | (40,479) | (39,204) | (38,063) | (41,293) | (44,992) | (48,365) | RCFAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCFAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 228,733 | 226,878 | 223,652 | 223,418 | 217,227 | 207,358 | RCFAP840 |
| Adjustments and deductions from common equity Tier 1 | 39,696 | 38,421 | 37,280 | 40,510 | 44,209 | 47,582 | P859 - P840 |
| Common equity Tier 1 capital | 268,429 | 265,299 | 260,932 | 263,928 | 261,436 | 254,940 | RCFAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCFAP865 |
| Tier 1 capital | 268,429 | 265,299 | 260,932 | 263,928 | 261,436 | 254,940 | RCFA8274 |
| Tier 2 capital | 24,053 | 23,286 | 23,190 | 23,038 | 22,302 | 22,507 | RCFA5311 |
| Allowance includable in Tier 2 capital | 24,053 | 23,286 | 23,190 | 23,038 | 22,302 | 22,507 | RCFA5310 |
| Total capital | 292,482 | 288,585 | 284,122 | 286,966 | 283,738 | 277,447 | RCFA3792 |
| Total risk-weighted assets | 1,915,957 | 1,856,026 | 1,848,611 | 1,829,874 | 1,773,303 | 1,789,999 | RCFAA223 |
| Average total assets for the leverage ratio | 3,219,016 | 3,105,964 | 2,865,297 | 2,759,513 | 2,817,516 | 2,683,765 | RCFAA224 |
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 | $494.3M | $425K | 0.09% | 0.02% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $877.2M | $158.3M | 18.05% | 8.23% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $191.7M | $95.8M | 50.00% | 4.98% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $31.6M | $45.6M | 144.32% | 2.37% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.55B | $1.44B | 92.84% | 74.99% | RC-R Part II, item 4.d, 5.d |
| All other assets | $156.9M | $154.3M | 98.38% | 8.02% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $23.7M | $23.7M | 100.00% | 1.23% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $3.0M | NA | 0.15% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.92B | ties to item 31 ($1.92B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.92B | RCFDB704 |
| Less: excess allowance for credit losses | $8.3M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.92B | RCFDG641, 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 | 14.01% | 14.01% | 15.27% | 8.34% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 14.29% | 14.29% | 15.55% | 8.54% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 14.12% | 14.12% | 15.37% | 9.11% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 14.42% | 14.42% | 15.68% | 9.56% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 14.74% | 14.74% | 16.00% | 9.28% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 14.24% | 14.24% | 15.50% | 9.50% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 14.43% | 14.43% | 15.68% | 9.79% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 14.39% | 14.39% | 15.64% | 9.38% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 14.40% | 14.40% | 15.66% | 9.42% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 14.09% | 14.09% | 15.34% | 9.12% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 13.72% | 14.01% | 15.26% | 9.29% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 14.11% | 14.41% | 15.66% | 9.01% | 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 Guam (this bank) | Risk-based | 14.01% | 14.01% | 15.27% | 8.34% | |
| First Western Trust Bank | $3.24B | Risk-based | 11.37% | 11.37% | 12.20% | 9.22% |
| Star Financial Bank | $3.23B | Risk-based | 14.27% | 14.27% | 15.21% | 10.33% |
| Academy Bank, N.A. | $3.23B | Risk-based | 17.02% | 17.02% | 18.27% | 14.35% |
| Georgia Banking Company | $3.26B | Risk-based | 11.83% | 11.83% | 13.05% | 10.78% |
| Bristol County Savings Bank | $3.26B | Risk-based | 17.84% | 17.84% | 18.94% | 14.40% |
| U.S. Bank Trust Company, N.A. | $3.21B | Risk-based | 409.95% | 409.95% | 409.95% | 98.64% |
| North American Savings Bank, FSB | $3.20B | Risk-based | 17.49% | 17.49% | 18.74% | 14.21% |
| Stearns Bank N.A. | $3.27B | Risk-based | 15.39% | 16.25% | 17.52% | 15.42% |
| WestStar Bank | $3.28B | Risk-based | 13.13% | 13.13% | 14.07% | 12.27% |
| Lone Star National Bank | $3.28B | Risk-based | 20.01% | 20.01% | 21.09% | 12.87% |
| Peer 25th percentile | 13.41% | 13.41% | 14.35% | 11.15% | ||
| Peer median | 16.21% | 16.64% | 17.90% | 13.54% | ||
| Peer 75th percentile | 17.75% | 17.75% | 18.89% | 14.39% | ||
| This bank's percentile | 30 | 30 | 40 | 0 |
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/711472/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.