Bank of the Pacific: Regulatory Capital and Risk-Weighted Assets
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As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.51% (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: 9.51% (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 16.39% +9.89 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 | $138.1M | 138,101 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $842.6M | 842,571 | RCOAA223 |
| Recomputed ratio | 16.39% | numerator / denominator | |
| Filed ratio | 16.39% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.89 pp | $83.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.39% +8.39 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 | $138.1M | 138,101 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $842.6M | 842,571 | RCOAA223 |
| Recomputed ratio | 16.39% | numerator / denominator | |
| Filed ratio | 16.39% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.39 pp | $70.7M | capital that could be lost first |
Total risk-based capital ratio 17.51% +7.51 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 | $147.5M | 147,503 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $842.6M | 842,571 | RCOAA223 |
| Recomputed ratio | 17.51% | numerator / denominator | |
| Filed ratio | 17.51% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.51 pp | $63.2M | capital that could be lost first |
Tier 1 leverage ratio 10.99% +5.99 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 | $138.1M | 138,101 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.26B | 1,256,798 | RCOAA224 |
| Recomputed ratio | 10.99% | numerator / denominator | |
| Filed ratio | 10.99% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.99 pp | $75.3M | 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 | 31,101 | 31,101 | 31,101 | 31,101 | 31,101 | 31,101 | RCOAP742 |
| Retained earnings | 120,436 | 118,768 | 117,358 | 115,402 | 113,610 | 112,069 | RCOAKW00 |
| Accumulated other comprehensive income | (12,681) | (10,624) | (9,715) | (11,028) | (13,314) | (14,004) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 138,856 | 139,245 | 138,744 | 135,475 | 131,397 | 129,166 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (755) | (2,812) | (3,721) | (2,408) | (122) | 568 | P859 - P840 |
| Common equity Tier 1 capital | 138,101 | 136,433 | 135,023 | 133,067 | 131,275 | 129,734 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 138,101 | 136,433 | 135,023 | 133,067 | 131,275 | 129,734 | RCOA8274 |
| Tier 2 capital | 9,402 | 9,560 | 9,860 | 9,608 | 9,711 | 9,399 | RCOA5311 |
| Allowance includable in Tier 2 capital | 9,402 | 9,560 | 9,860 | 9,608 | 9,711 | 9,399 | RCOA5310 |
| Total capital | 147,503 | 145,993 | 144,883 | 142,675 | 140,986 | 139,133 | RCOA3792 |
| Total risk-weighted assets | 842,571 | 840,924 | 840,143 | 838,911 | 838,052 | 800,506 | RCOAA223 |
| Average total assets for the leverage ratio | 1,256,798 | 1,275,575 | 1,260,951 | 1,224,485 | 1,208,294 | 1,194,977 | 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 | $94.3M | $1.6M | 1.66% | 0.19% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $351.2M | $39.1M | 11.14% | 4.65% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $121.3M | $73.4M | 60.50% | 8.71% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $246K | $369K | 150.00% | 0.04% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $648.4M | $611.9M | 94.37% | 72.63% | RC-R Part II, item 4.d, 5.d |
| All other assets | $51.3M | $49.6M | 96.68% | 5.89% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $56.2M | $55.0M | 97.87% | 6.52% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $11.6M | NA | 1.38% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $830.9M | does not tie to item 31 ($834.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $842.6M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $842.6M | 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 | 16.39% | 16.39% | 17.51% | 10.99% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 16.22% | 16.22% | 17.36% | 10.70% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 16.07% | 16.07% | 17.25% | 10.71% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 15.86% | 15.86% | 17.01% | 10.87% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 15.66% | 15.66% | 16.82% | 10.86% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 16.21% | 16.21% | 17.38% | 10.86% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 16.24% | 16.24% | 17.41% | 11.22% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 16.64% | 16.64% | 17.83% | 11.52% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 16.37% | 16.37% | 17.56% | 11.62% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 16.43% | 16.43% | 17.60% | 11.55% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 16.41% | 16.41% | 17.58% | 11.21% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 16.41% | 16.41% | 17.57% | 10.72% | 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 Pacific (this bank) | Risk-based | 16.39% | 16.39% | 17.51% | 10.99% | |
| Central Penn Bank & Trust | $1.27B | CBLR | NA | NA | NA | 9.01% |
| Merchants National Bank | $1.27B | Risk-based | 12.00% | 12.00% | 13.20% | 8.91% |
| JD Bank | $1.26B | Risk-based | 16.78% | 16.78% | 17.79% | 11.88% |
| Legacy Bank | $1.27B | Risk-based | 10.03% | 10.03% | 11.28% | 8.85% |
| Iowa State Bank | $1.26B | CBLR | NA | NA | NA | 11.72% |
| Legend Bank, N. A. | $1.27B | Risk-based | 14.14% | 14.14% | 15.32% | 10.35% |
| Northwest Community Bank | $1.26B | Risk-based | 11.99% | 11.99% | 13.11% | 8.72% |
| Corefirst Bank & Trust | $1.26B | Risk-based | 11.78% | 11.78% | 12.81% | 8.66% |
| Peoples Bank | $1.25B | CBLR | NA | NA | NA | 10.73% |
| Platte Valley Bank | $1.25B | CBLR | NA | NA | NA | 9.54% |
| Peer 25th percentile | 11.84% | 11.84% | 12.89% | 8.86% | ||
| Peer median | 12.00% | 12.00% | 13.16% | 9.27% | ||
| Peer 75th percentile | 13.60% | 13.60% | 14.79% | 10.64% | ||
| This bank's percentile | 83 | 83 | 83 | 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/307679/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.