Bank of San Francisco: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.61% (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: 7.61% (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 14.36% +7.86 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 | $87.0M | 87,019 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $606.0M | 606,001 | RCOAA223 |
| Recomputed ratio | 14.36% | numerator / denominator | |
| Filed ratio | 14.36% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.86 pp | $47.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.36% +6.36 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 | $87.0M | 87,019 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $606.0M | 606,001 | RCOAA223 |
| Recomputed ratio | 14.36% | numerator / denominator | |
| Filed ratio | 14.36% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.36 pp | $38.5M | capital that could be lost first |
Total risk-based capital ratio 15.61% +5.61 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 | $94.6M | 94,611 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $606.0M | 606,001 | RCOAA223 |
| Recomputed ratio | 15.61% | numerator / denominator | |
| Filed ratio | 15.61% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.61 pp | $34.0M | capital that could be lost first |
Tier 1 leverage ratio 10.92% +5.92 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 | $87.0M | 87,019 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $797.2M | 797,161 | RCOAA224 |
| Recomputed ratio | 10.92% | numerator / denominator | |
| Filed ratio | 10.92% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.92 pp | $47.2M | 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 | 29,869 | 29,613 | 29,490 | 29,260 | 29,075 | 28,944 | RCOAP742 |
| Retained earnings | 57,191 | 55,535 | 53,521 | 51,310 | 49,475 | 47,841 | RCOAKW00 |
| Accumulated other comprehensive income | (197) | (30) | 46 | 44 | (30) | (43) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 86,863 | 85,118 | 83,057 | 80,614 | 78,520 | 76,742 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 156 | (15) | (96) | (101) | (42) | (80) | P859 - P840 |
| Common equity Tier 1 capital | 87,019 | 85,103 | 82,961 | 80,513 | 78,478 | 76,662 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 87,019 | 85,103 | 82,961 | 80,513 | 78,478 | 76,662 | RCOA8274 |
| Tier 2 capital | 7,592 | 6,843 | 6,446 | 5,905 | 5,572 | 5,300 | RCOA5311 |
| Allowance includable in Tier 2 capital | 7,592 | 6,843 | 6,446 | 5,905 | 5,572 | 5,300 | RCOA5310 |
| Total capital | 94,611 | 91,946 | 89,407 | 86,418 | 84,050 | 81,962 | RCOA3792 |
| Total risk-weighted assets | 606,001 | 545,981 | 514,031 | 470,556 | 443,962 | 422,196 | RCOAA223 |
| Average total assets for the leverage ratio | 797,161 | 755,042 | 743,166 | 697,739 | 663,572 | 623,177 | 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 | $124.0M | $1.9M | 1.51% | 0.31% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $30.3M | $9.6M | 31.68% | 1.58% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $332.5M | $166.3M | 50.00% | 27.37% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $629K | $944K | 150.00% | 0.16% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $362.7M | $353.6M | 97.50% | 58.22% | RC-R Part II, item 4.d, 5.d |
| All other assets | $22.0M | $18.5M | 84.06% | 3.05% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $60.9M | $56.6M | 92.89% | 9.32% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $100 | 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 | $607.4M | ties to item 31 ($607.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $607.4M | RCONB704 |
| Less: excess allowance for credit losses | $1.4M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $606.0M | 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 | 14.36% | 14.36% | 15.61% | 10.92% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.59% | 15.59% | 16.84% | 11.27% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 16.14% | 16.14% | 17.39% | 11.16% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 17.11% | 17.11% | 18.37% | 11.54% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 17.68% | 17.68% | 18.93% | 11.83% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 18.16% | 18.16% | 19.41% | 12.30% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 18.69% | 18.69% | 19.95% | 12.05% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 17.90% | 17.90% | 19.16% | 11.46% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 17.44% | 17.44% | 18.70% | 11.36% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 17.61% | 17.61% | 18.86% | 11.71% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 17.11% | 17.11% | 18.36% | 11.21% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 16.60% | 16.60% | 17.86% | 10.78% | 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 San Francisco (this bank) | Risk-based | 14.36% | 14.36% | 15.61% | 10.92% | |
| Western Commerce Bank | $863.5M | Risk-based | 21.03% | 21.03% | 22.28% | 8.82% |
| First National Bank North | $864.3M | Risk-based | 18.13% | 18.13% | 19.39% | 12.14% |
| Legacy Bank | $865.0M | Risk-based | 11.30% | 11.30% | 12.49% | 10.55% |
| Farmers & Merchants Bank | $862.0M | CBLR | NA | NA | NA | 9.74% |
| Blue Ridge Bank and Trust Co. | $866.6M | Risk-based | 11.62% | 11.62% | 12.87% | 10.03% |
| Fieldpoint Private Bank & Trust | $867.1M | Risk-based | 10.09% | 10.09% | 11.18% | 6.62% |
| The Peoples Bank Co. | $859.2M | Risk-based | 20.52% | 20.52% | 21.77% | 11.89% |
| Resource Bank, N.A. | $868.6M | Risk-based | 13.46% | 13.46% | 14.55% | 8.52% |
| Liberty Bank for Savings | $868.6M | Risk-based | 60.82% | 60.82% | 61.63% | 24.01% |
| Peer 25th percentile | 11.54% | 11.54% | 12.78% | 8.82% | ||
| Peer median | 15.79% | 15.79% | 16.97% | 10.03% | ||
| Peer 75th percentile | 20.64% | 20.64% | 21.90% | 11.89% | ||
| This bank's percentile | 50 | 50 | 50 | 67 |
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/3357385/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.