Bank of the Rockies: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.60% (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: 4.60% (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 11.42% +4.92 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 | $25.1M | 25,097 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $219.8M | 219,819 | RCOAA223 |
| Recomputed ratio | 11.42% | numerator / denominator | |
| Filed ratio | 11.42% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.92 pp | $10.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.42% +3.42 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 | $25.1M | 25,097 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $219.8M | 219,819 | RCOAA223 |
| Recomputed ratio | 11.42% | numerator / denominator | |
| Filed ratio | 11.42% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.42 pp | $7.5M | capital that could be lost first |
Total risk-based capital ratio 12.60% +2.60 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 | $27.7M | 27,698 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $219.8M | 219,819 | RCOAA223 |
| Recomputed ratio | 12.60% | numerator / denominator | |
| Filed ratio | 12.60% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.60 pp | $5.7M | capital that could be lost first |
Tier 1 leverage ratio 9.37% +4.37 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 | $25.1M | 25,097 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $268.0M | 267,977 | RCOAA224 |
| Recomputed ratio | 9.37% | numerator / denominator | |
| Filed ratio | 9.37% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.37 pp | $11.7M | 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 | 10,600 | 10,600 | 10,600 | 10,600 | 10,600 | 10,600 | RCOAP742 |
| Retained earnings | 15,913 | 15,340 | 14,407 | 14,203 | 14,228 | 13,753 | RCOAKW00 |
| Accumulated other comprehensive income | (399) | (380) | (349) | (363) | (378) | (382) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 26,114 | 25,560 | 24,658 | 24,440 | 24,450 | 23,971 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (1,017) | (1,036) | (1,067) | (1,053) | (1,038) | (1,044) | P859 - P840 |
| Common equity Tier 1 capital | 25,097 | 24,524 | 23,591 | 23,387 | 23,412 | 22,927 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 25,097 | 24,524 | 23,591 | 23,387 | 23,412 | 22,927 | RCOA8274 |
| Tier 2 capital | 2,601 | 2,578 | 2,505 | 2,521 | 2,526 | 2,334 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,601 | 2,578 | 2,505 | 2,521 | 2,526 | 2,334 | RCOA5310 |
| Total capital | 27,698 | 27,102 | 26,096 | 25,908 | 25,938 | 25,261 | RCOA3792 |
| Total risk-weighted assets | 219,819 | 206,295 | 200,331 | 203,883 | 202,059 | 199,969 | RCOAA223 |
| Average total assets for the leverage ratio | 267,977 | 262,789 | 270,162 | 260,642 | 257,753 | 256,938 | 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 | $3.8M | $144K | 3.83% | 0.07% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $52.8M | $12.0M | 22.65% | 5.45% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $34.9M | $20.8M | 59.61% | 9.47% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $2.3M | $3.4M | 150.00% | 1.55% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $176.0M | $169.4M | 96.27% | 77.09% | RC-R Part II, item 4.d, 5.d |
| All other assets | $8.9M | $8.0M | 90.62% | 3.66% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $5.8M | $5.8M | 100.00% | 2.65% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $185K | NA | 0.08% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $219.6M | does not tie to item 31 ($219.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $219.8M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $219.8M | 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 | 11.42% | 11.42% | 12.60% | 9.37% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.89% | 11.89% | 13.14% | 9.33% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 11.78% | 11.78% | 13.03% | 8.73% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.47% | 11.47% | 12.71% | 8.97% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.59% | 11.59% | 12.84% | 9.08% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.47% | 11.47% | 12.63% | 8.92% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 11.45% | 11.45% | 12.59% | 8.96% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 11.80% | 11.80% | 12.91% | 9.30% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 11.45% | 11.45% | 12.50% | 9.14% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.27% | 11.27% | 12.34% | 8.97% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.04% | 12.04% | 13.21% | 9.07% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.54% | 12.54% | 13.65% | 9.82% | 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 the Rockies (this bank) | Risk-based | 11.42% | 11.42% | 12.60% | 9.37% | |
| Dewitt Bank & Trust Co. | $277.3M | CBLR | NA | NA | NA | 9.40% |
| Incommons Bank, N.A. | $277.6M | Risk-based | 15.01% | 15.01% | 16.23% | 10.20% |
| Ozarks Federal Savings and Loan Association | $277.2M | Risk-based | 20.36% | 20.36% | 21.46% | 15.09% |
| Success Bank | $277.1M | CBLR | NA | NA | NA | 12.22% |
| FNB Bank, Inc. | $277.9M | CBLR | NA | NA | NA | 10.60% |
| First American State Bank | $276.9M | Risk-based | 15.07% | 15.07% | 16.33% | 9.67% |
| Newport Federal Bank | $276.8M | Risk-based | 21.67% | 21.67% | 22.93% | 10.42% |
| Reliance State Bank | $276.8M | Risk-based | 12.87% | 12.87% | 14.12% | 9.72% |
| Old Glory Bank | $276.8M | Risk-based | 11.19% | 11.19% | 11.57% | 2.69% |
| Ergo Bank | $276.7M | Risk-based | 9.67% | 9.67% | 10.72% | 8.42% |
| Peer 25th percentile | 12.03% | 12.03% | 12.85% | 9.47% | ||
| Peer median | 15.01% | 15.01% | 16.23% | 9.96% | ||
| Peer 75th percentile | 17.72% | 17.72% | 18.90% | 10.55% | ||
| This bank's percentile | 29 | 29 | 29 | 20 |
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/475756/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.