Bank of Montana: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 28.22% (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: 28.22% (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 35.70% +29.20 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 | $29.6M | 29,550 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $82.8M | 82,783 | RCOAA223 |
| Recomputed ratio | 35.70% | numerator / denominator | |
| Filed ratio | 35.70% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +29.20 pp | $24.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 35.70% +27.70 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 | $29.6M | 29,550 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $82.8M | 82,783 | RCOAA223 |
| Recomputed ratio | 35.70% | numerator / denominator | |
| Filed ratio | 35.70% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +27.70 pp | $22.9M | capital that could be lost first |
Total risk-based capital ratio 36.22% +26.22 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 | $30.0M | 29,983 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $82.8M | 82,783 | RCOAA223 |
| Recomputed ratio | 36.22% | numerator / denominator | |
| Filed ratio | 36.22% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +26.22 pp | $21.7M | capital that could be lost first |
Tier 1 leverage ratio 8.89% +3.89 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 | $29.6M | 29,550 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $332.3M | 332,263 | RCOAA224 |
| Recomputed ratio | 8.89% | numerator / denominator | |
| Filed ratio | 8.89% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.89 pp | $12.9M | 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 | 25,000 | 25,000 | 25,000 | 25,000 | 25,000 | 25,000 | RCOAP742 |
| Retained earnings | 4,550 | 5,272 | 5,497 | 3,875 | 5,753 | 2,580 | RCOAKW00 |
| Accumulated other comprehensive income | 0 | 0 | 0 | 0 | 0 | 0 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 29,550 | 30,272 | 30,497 | 28,875 | 30,753 | 27,580 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 0 | 0 | 0 | 0 | 0 | 0 | P859 - P840 |
| Common equity Tier 1 capital | 29,550 | 30,272 | 30,497 | 28,875 | 30,753 | 27,580 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 29,550 | 30,272 | 30,497 | 28,875 | 30,753 | 27,580 | RCOA8274 |
| Tier 2 capital | 433 | 446 | 446 | 447 | 509 | 497 | RCOA5311 |
| Allowance includable in Tier 2 capital | 433 | 446 | 446 | 447 | 509 | 497 | RCOA5310 |
| Total capital | 29,983 | 30,718 | 30,943 | 29,322 | 31,262 | 28,077 | RCOA3792 |
| Total risk-weighted assets | 82,783 | 82,447 | 81,329 | 80,940 | 85,695 | 88,129 | RCOAA223 |
| Average total assets for the leverage ratio | 332,263 | 328,208 | 318,670 | 319,779 | 308,964 | 291,335 | 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 | $228.1M | $78K | 0.03% | 0.09% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $15K | $15K | 100.00% | 0.02% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $40K | $8K | 20.00% | 0.01% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $9.8M | $5.8M | 59.05% | 6.97% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $66.6M | $64.0M | 96.07% | 77.34% | RC-R Part II, item 4.d, 5.d |
| All other assets | $3.8M | $3.8M | 99.95% | 4.58% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $8.5M | $8.5M | 100.00% | 10.27% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $595K | NA | 0.72% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $82.2M | ties to item 31 ($82.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $82.8M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $82.8M | 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 | 35.70% | 35.70% | 36.22% | 8.89% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 36.72% | 36.72% | 37.26% | 9.22% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 37.50% | 37.50% | 38.05% | 9.57% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 35.67% | 35.67% | 36.23% | 9.03% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 35.89% | 35.89% | 36.48% | 9.95% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 31.30% | 31.30% | 31.86% | 9.47% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 28.60% | 28.60% | 29.12% | 9.07% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 30.52% | 30.52% | 31.08% | 8.91% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 31.00% | 31.00% | 31.62% | 9.56% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 31.12% | 31.12% | 31.76% | 9.11% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 29.04% | 29.04% | 29.64% | 9.66% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 28.40% | 28.40% | 29.15% | 10.72% | 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 Montana (this bank) | Risk-based | 35.70% | 35.70% | 36.22% | 8.89% | |
| United National Bank | $308.7M | Risk-based | 21.05% | 21.05% | 22.32% | 14.77% |
| Farmers & Merchants Bank | $308.7M | Risk-based | 17.02% | 17.02% | 17.87% | 12.73% |
| First State Bank | $308.8M | Risk-based | 17.14% | 17.14% | 18.08% | 10.08% |
| Prinsbank | $308.3M | Risk-based | 17.59% | 17.59% | 18.89% | 11.99% |
| Washington State Bank | $309.2M | Risk-based | 14.96% | 14.96% | 15.91% | 10.81% |
| The Pecos County State Bank | $309.4M | CBLR | NA | NA | NA | 11.57% |
| Sundown State Bank | $307.7M | CBLR | NA | NA | NA | 11.63% |
| Farmers and Merchants Bank | $307.6M | CBLR | NA | NA | NA | 11.56% |
| First National Bank of South Carolina | $309.7M | Risk-based | 24.80% | 24.80% | 26.01% | 12.42% |
| The Stock Exchange Bank | $309.7M | CBLR | NA | NA | NA | 18.02% |
| Peer 25th percentile | 17.05% | 17.05% | 17.92% | 11.56% | ||
| Peer median | 17.36% | 17.36% | 18.48% | 11.81% | ||
| Peer 75th percentile | 20.19% | 20.19% | 21.46% | 12.65% | ||
| This bank's percentile | 100 | 100 | 100 | 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/3470097/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.