Bank of the James: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.66% (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: 4.66% (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 11.80% +5.30 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 | $98.6M | 98,576 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $835.2M | 835,228 | RCOAA223 |
| Recomputed ratio | 11.80% | numerator / denominator | |
| Filed ratio | 11.80% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.30 pp | $44.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.80% +3.80 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 | $98.6M | 98,576 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $835.2M | 835,228 | RCOAA223 |
| Recomputed ratio | 11.80% | numerator / denominator | |
| Filed ratio | 11.80% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.80 pp | $31.8M | capital that could be lost first |
Total risk-based capital ratio 12.66% +2.66 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 | $105.7M | 105,732 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $835.2M | 835,228 | RCOAA223 |
| Recomputed ratio | 12.66% | numerator / denominator | |
| Filed ratio | 12.66% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.66 pp | $22.2M | capital that could be lost first |
Tier 1 leverage ratio 9.38% +4.38 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 | $98.6M | 98,576 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.05B | 1,050,767 | RCOAA224 |
| Recomputed ratio | 9.38% | numerator / denominator | |
| Filed ratio | 9.38% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.38 pp | $46.0M | 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 | 26,067 | 26,067 | 26,067 | 26,067 | 26,067 | 26,067 | RCOAP742 |
| Retained earnings | 72,509 | 69,660 | 67,680 | 65,117 | 62,863 | 65,467 | RCOAKW00 |
| Accumulated other comprehensive income | (16,937) | (16,020) | (14,937) | (15,744) | (18,753) | (19,819) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 81,639 | 79,707 | 78,810 | 75,440 | 70,177 | 71,715 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 16,937 | 16,020 | 14,937 | 15,744 | 18,753 | 19,819 | P859 - P840 |
| Common equity Tier 1 capital | 98,576 | 95,727 | 93,747 | 91,184 | 88,930 | 91,534 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 98,576 | 95,727 | 93,747 | 91,184 | 88,930 | 91,534 | RCOA8274 |
| Tier 2 capital | 7,156 | 6,820 | 6,450 | 6,298 | 6,308 | 7,022 | RCOA5311 |
| Allowance includable in Tier 2 capital | 7,156 | 6,820 | 6,450 | 6,298 | 6,308 | 7,022 | RCOA5310 |
| Total capital | 105,732 | 102,547 | 100,197 | 97,482 | 95,238 | 98,556 | RCOA3792 |
| Total risk-weighted assets | 835,228 | 790,139 | 799,304 | 796,054 | 781,581 | 772,936 | RCOAA223 |
| Average total assets for the leverage ratio | 1,050,767 | 1,043,135 | 1,035,821 | 1,007,064 | 1,005,021 | 1,003,385 | 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 | $35.0M | $2.8M | 8.10% | 0.34% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $261.9M | $81.0M | 30.93% | 9.70% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $1.4M | $282K | 20.00% | 0.03% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $185.6M | $130.8M | 70.49% | 15.66% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $29.7M | $44.5M | 150.00% | 5.33% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $1.1M | $1.6M | 150.00% | 0.20% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $482.0M | $482.0M | 100.00% | 57.70% | RC-R Part II, item 4.d, 5.d |
| All other assets | $60.5M | $58.0M | 95.86% | 6.94% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $29.6M | $29.6M | 100.00% | 3.55% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $4.6M | NA | 0.55% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $830.6M | ties to item 31 ($830.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $835.2M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $835.2M | 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 | 11.80% | 11.80% | 12.66% | 9.38% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 12.12% | 12.12% | 12.98% | 9.18% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 11.73% | 11.73% | 12.54% | 9.05% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 11.45% | 11.45% | 12.25% | 9.05% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 11.38% | 11.38% | 12.19% | 8.85% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 11.84% | 11.84% | 12.75% | 9.12% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 11.92% | 11.92% | 12.84% | 9.04% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 12.58% | 12.58% | 13.52% | 9.62% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 12.45% | 12.45% | 13.38% | 9.51% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 12.62% | 12.62% | 13.56% | 9.60% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.37% | 12.37% | 13.38% | 9.57% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 12.11% | 12.11% | 13.11% | 9.48% | 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 the James (this bank) | Risk-based | 11.80% | 11.80% | 12.66% | 9.38% | |
| Security State Bank | $1.03B | Risk-based | 11.96% | 11.96% | 12.84% | 10.23% |
| Computershare Trust Company, N.A. | $1.03B | Risk-based | 129.29% | 129.29% | 129.29% | 55.33% |
| R Bank | $1.03B | Risk-based | 12.04% | 12.04% | 13.17% | 9.01% |
| First Federal Savings and Loan Association of Greene County | $1.03B | Risk-based | 31.68% | 31.68% | 32.08% | 15.37% |
| Royal Banks of Missouri | $1.03B | Risk-based | 12.07% | 12.07% | 12.60% | 10.93% |
| Grand Savings Bank | $1.03B | CBLR | NA | NA | NA | 11.97% |
| Brannen Bank | $1.03B | Risk-based | 14.94% | 14.94% | 15.95% | 6.07% |
| American Pride Bank | $1.03B | CBLR | NA | NA | NA | 14.08% |
| The Freedom Bank of Virginia | $1.04B | Risk-based | 13.66% | 13.66% | 14.63% | 11.06% |
| Sturgis Bank & Trust Company | $1.03B | Risk-based | 12.11% | 12.11% | 13.34% | 8.63% |
| Peer 25th percentile | 12.06% | 12.06% | 13.08% | 9.32% | ||
| Peer median | 12.88% | 12.88% | 13.98% | 10.99% | ||
| Peer 75th percentile | 19.13% | 19.13% | 19.98% | 13.55% | ||
| This bank's percentile | 0 | 0 | 12 | 30 |
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/2787770/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.