The Bank of Tampa: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.77% (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: 7.77% (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 14.52% +8.02 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 | $336.0M | 335,957 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.31B | 2,313,975 | RCOAA223 |
| Recomputed ratio | 14.52% | numerator / denominator | |
| Filed ratio | 14.52% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.02 pp | $185.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.52% +6.52 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 | $336.0M | 335,957 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.31B | 2,313,975 | RCOAA223 |
| Recomputed ratio | 14.52% | numerator / denominator | |
| Filed ratio | 14.52% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.52 pp | $150.8M | capital that could be lost first |
Total risk-based capital ratio 15.77% +5.77 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 | $364.9M | 364,883 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.31B | 2,313,975 | RCOAA223 |
| Recomputed ratio | 15.77% | numerator / denominator | |
| Filed ratio | 15.77% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.77 pp | $133.5M | capital that could be lost first |
Tier 1 leverage ratio 10.97% +5.97 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 | $336.0M | 335,957 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $3.06B | 3,063,574 | RCOAA224 |
| Recomputed ratio | 10.97% | numerator / denominator | |
| Filed ratio | 10.97% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.97 pp | $182.8M | 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 | 79,577 | 79,284 | 79,910 | 79,646 | 79,382 | 79,118 | RCOAP742 |
| Retained earnings | 262,629 | 256,203 | 251,030 | 246,642 | 242,109 | 236,843 | RCOAKW00 |
| Accumulated other comprehensive income | (46,970) | (50,456) | (47,812) | (54,055) | (65,173) | (65,120) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 295,236 | 285,031 | 283,128 | 272,233 | 256,318 | 250,841 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 40,721 | 44,197 | 41,584 | 47,657 | 58,743 | 58,659 | P859 - P840 |
| Common equity Tier 1 capital | 335,957 | 329,228 | 324,712 | 319,890 | 315,061 | 309,500 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 335,957 | 329,228 | 324,712 | 319,890 | 315,061 | 309,500 | RCOA8274 |
| Tier 2 capital | 28,926 | 27,794 | 27,360 | 27,067 | 26,993 | 26,425 | RCOA5311 |
| Allowance includable in Tier 2 capital | 28,926 | 27,794 | 27,360 | 27,067 | 26,993 | 26,425 | RCOA5310 |
| Total capital | 364,883 | 357,022 | 352,072 | 346,957 | 342,054 | 335,925 | RCOA3792 |
| Total risk-weighted assets | 2,313,975 | 2,222,909 | 2,188,567 | 2,164,704 | 2,166,508 | 2,142,210 | RCOAA223 |
| Average total assets for the leverage ratio | 3,063,574 | 3,041,994 | 3,072,778 | 3,048,377 | 3,022,003 | 3,024,325 | 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 | $54.1M | $5.4M | 10.04% | 0.23% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $827.2M | $186.8M | 22.59% | 8.07% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $1K | $200 | 20.00% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $473.8M | $299.4M | 63.19% | 12.94% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $13.6M | $20.4M | 150.00% | 0.88% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $5.9M | $8.9M | 150.00% | 0.38% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.58B | $1.54B | 97.33% | 66.63% | RC-R Part II, item 4.d, 5.d |
| All other assets | $136.0M | $134.4M | 98.80% | 5.81% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $106.9M | $102.5M | 95.84% | 4.43% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $616K | $616K | 100.00% | 0.03% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $13.9M | NA | 0.60% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $2.30B | ties to item 31 ($2.30B) |
|---|---|---|
| Risk-weighted assets before deductions | $2.31B | RCONB704 |
| Less: excess allowance for credit losses | $150K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $2.31B | 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 | 14.52% | 14.52% | 15.77% | 10.97% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 14.81% | 14.81% | 16.06% | 10.82% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 14.84% | 14.84% | 16.09% | 10.57% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 14.78% | 14.78% | 16.03% | 10.49% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 14.54% | 14.54% | 15.79% | 10.43% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 14.45% | 14.45% | 15.68% | 10.23% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 14.62% | 14.62% | 15.82% | 9.89% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 14.27% | 14.27% | 15.46% | 9.81% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 14.22% | 14.22% | 15.38% | 9.38% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 13.77% | 13.77% | 14.89% | 9.18% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 14.04% | 14.04% | 15.13% | 8.74% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 13.90% | 13.90% | 14.92% | 8.78% | 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 Tampa (this bank) | Risk-based | 14.52% | 14.52% | 15.77% | 10.97% | |
| U.S. Century Bank | $3.02B | Risk-based | 12.48% | 12.48% | 13.68% | 9.97% |
| Mascoma Bank | $3.03B | Risk-based | 12.01% | 12.01% | 12.87% | 9.09% |
| Southern Bancorp Bank | $3.01B | CBLR | NA | NA | NA | 11.85% |
| The National Bank of Indianapolis | $3.04B | Risk-based | 11.42% | 11.42% | 12.47% | 9.29% |
| Lawrence Bank | $3.04B | Risk-based | 12.86% | 12.86% | 13.77% | 9.78% |
| Northwest Bank | $3.00B | Risk-based | 11.19% | 11.19% | 12.44% | 10.12% |
| Nelnet Bank | $3.00B | CBLR | NA | NA | NA | 15.94% |
| Susser Bank | $2.99B | Risk-based | 11.65% | 11.65% | 12.90% | 10.10% |
| Maine Community Bank | $2.98B | CBLR | NA | NA | NA | 10.11% |
| BankNewport | $3.07B | Risk-based | 12.70% | 12.70% | 13.62% | 10.58% |
| Peer 25th percentile | 11.54% | 11.54% | 12.67% | 9.83% | ||
| Peer median | 12.01% | 12.01% | 12.90% | 10.11% | ||
| Peer 75th percentile | 12.59% | 12.59% | 13.65% | 10.46% | ||
| This bank's percentile | 100 | 100 | 100 | 80 |
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/273336/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.