Bank of the West: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.53% (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: 8.53% (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 15.31% +8.81 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 | $78.3M | 78,344 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $511.6M | 511,618 | RCOAA223 |
| Recomputed ratio | 15.31% | numerator / denominator | |
| Filed ratio | 15.31% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.81 pp | $45.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.31% +7.31 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 | $78.3M | 78,344 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $511.6M | 511,618 | RCOAA223 |
| Recomputed ratio | 15.31% | numerator / denominator | |
| Filed ratio | 15.31% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.31 pp | $37.4M | capital that could be lost first |
Total risk-based capital ratio 16.53% +6.53 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 | $84.6M | 84,587 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $511.6M | 511,618 | RCOAA223 |
| Recomputed ratio | 16.53% | numerator / denominator | |
| Filed ratio | 16.53% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.53 pp | $33.4M | capital that could be lost first |
Tier 1 leverage ratio 9.66% +4.66 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 | $78.3M | 78,344 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $811.4M | 811,396 | RCOAA224 |
| Recomputed ratio | 9.66% | numerator / denominator | |
| Filed ratio | 9.66% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.66 pp | $37.8M | 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 | 30,941 | 30,941 | 30,941 | 30,941 | 30,941 | 30,941 | RCOAP742 |
| Retained earnings | 48,050 | 46,914 | 45,760 | 44,642 | 43,196 | 41,273 | RCOAKW00 |
| Accumulated other comprehensive income | (1,869) | (1,638) | (1,744) | (2,172) | (4,013) | (3,259) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 77,122 | 76,217 | 74,957 | 73,411 | 70,124 | 68,955 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,222 | 991 | 1,097 | 1,525 | 3,366 | 2,612 | P859 - P840 |
| Common equity Tier 1 capital | 78,344 | 77,208 | 76,054 | 74,936 | 73,490 | 71,567 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 78,344 | 77,208 | 76,054 | 74,936 | 73,490 | 71,567 | RCOA8274 |
| Tier 2 capital | 6,243 | 6,139 | 6,039 | 5,887 | 5,731 | 5,576 | RCOA5311 |
| Allowance includable in Tier 2 capital | 6,243 | 6,139 | 6,039 | 5,887 | 5,731 | 5,576 | RCOA5310 |
| Total capital | 84,587 | 83,347 | 82,093 | 80,823 | 79,221 | 77,143 | RCOA3792 |
| Total risk-weighted assets | 511,618 | 502,809 | 502,916 | 514,767 | 512,696 | 497,867 | RCOAA223 |
| Average total assets for the leverage ratio | 811,396 | 815,000 | 807,374 | 771,086 | 784,254 | 786,383 | 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 | $217.0M | $3.0M | 1.37% | 0.58% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $82.8M | $15.6M | 18.85% | 3.05% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $110.2M | $55.7M | 50.54% | 10.89% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $393.2M | $376.5M | 95.76% | 73.59% | RC-R Part II, item 4.d, 5.d |
| All other assets | $33.3M | $32.2M | 96.84% | 6.29% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $33.8M | $28.6M | 84.67% | 5.59% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $500 | 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 | $511.6M | ties to item 31 ($511.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $511.6M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $511.6M | 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 | 15.31% | 15.31% | 16.53% | 9.66% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.36% | 15.36% | 16.58% | 9.47% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.12% | 15.12% | 16.32% | 9.42% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.56% | 14.56% | 15.70% | 9.72% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.33% | 14.33% | 15.45% | 9.37% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.37% | 14.37% | 15.49% | 9.10% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.62% | 14.62% | 15.75% | 8.66% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.87% | 14.87% | 16.06% | 8.64% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.64% | 14.64% | 15.84% | 8.53% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.80% | 14.80% | 16.04% | 8.39% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.36% | 14.36% | 15.58% | 8.33% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.81% | 13.81% | 15.00% | 8.36% | 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 West (this bank) | Risk-based | 15.31% | 15.31% | 16.53% | 9.66% | |
| Barwick Banking Company | $829.6M | Risk-based | 9.60% | 9.60% | 10.58% | 8.67% |
| Plains State Bank | $828.4M | CBLR | NA | NA | NA | 16.47% |
| Quail Creek Bank | $831.2M | CBLR | NA | NA | NA | 9.07% |
| First Century Bank, N.A. | $831.6M | CBLR | NA | NA | NA | 16.84% |
| Arthur State Bank | $831.9M | Risk-based | 12.15% | 12.15% | 13.35% | 8.30% |
| Citizens Bank | $832.5M | CBLR | NA | NA | NA | 16.29% |
| Community Federal Savings Bank | $827.0M | Risk-based | 19.14% | 19.14% | 19.98% | 9.94% |
| Timberline Bank | $832.6M | Risk-based | 12.01% | 12.01% | 13.26% | 9.38% |
| Peer 25th percentile | 11.41% | 11.41% | 12.59% | 8.97% | ||
| Peer median | 12.08% | 12.08% | 13.31% | 9.66% | ||
| Peer 75th percentile | 13.90% | 13.90% | 15.01% | 16.34% | ||
| This bank's percentile | 75 | 75 | 75 | 50 |
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/859552/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.