The Bank of the West: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.97% (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: 5.97% (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 12.72% +6.22 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 | $19.8M | 19,800 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $155.7M | 155,703 | RCOAA223 |
| Recomputed ratio | 12.72% | numerator / denominator | |
| Filed ratio | 12.72% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.22 pp | $9.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.72% +4.72 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 | $19.8M | 19,800 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $155.7M | 155,703 | RCOAA223 |
| Recomputed ratio | 12.72% | numerator / denominator | |
| Filed ratio | 12.72% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.72 pp | $7.3M | capital that could be lost first |
Total risk-based capital ratio 13.97% +3.97 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 | $21.8M | 21,755 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $155.7M | 155,703 | RCOAA223 |
| Recomputed ratio | 13.97% | numerator / denominator | |
| Filed ratio | 13.97% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.97 pp | $6.2M | capital that could be lost first |
Tier 1 leverage ratio 10.49% +5.49 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 | $19.8M | 19,800 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $188.7M | 188,741 | RCOAA224 |
| Recomputed ratio | 10.49% | numerator / denominator | |
| Filed ratio | 10.49% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.49 pp | $10.4M | 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 | 6,189 | 6,189 | 6,189 | 6,189 | 6,189 | 6,188 | RCOAP742 |
| Retained earnings | 13,611 | 13,521 | 15,725 | 15,683 | 15,534 | 15,484 | RCOAKW00 |
| Accumulated other comprehensive income | 0 | 0 | 0 | 0 | 0 | 0 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 19,800 | 19,710 | 21,914 | 21,872 | 21,723 | 21,672 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 0 | 0 | 0 | 0 | 0 | 0 | P859 - P840 |
| Common equity Tier 1 capital | 19,800 | 19,710 | 21,914 | 21,872 | 21,723 | 21,672 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 19,800 | 19,710 | 21,914 | 21,872 | 21,723 | 21,672 | RCOA8274 |
| Tier 2 capital | 1,955 | 2,066 | 2,166 | 2,109 | 1,954 | 2,018 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,955 | 2,066 | 2,166 | 2,109 | 1,954 | 2,018 | RCOA5310 |
| Total capital | 21,755 | 21,776 | 24,080 | 23,981 | 23,677 | 23,690 | RCOA3792 |
| Total risk-weighted assets | 155,703 | 164,721 | 172,830 | 168,240 | 155,640 | 160,850 | RCOAA223 |
| Average total assets for the leverage ratio | 188,741 | 179,753 | 179,550 | 178,030 | 175,249 | 171,354 | 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 | $32.3M | $514K | 1.59% | 0.33% | RC-R Part II, item 1 |
| Fed funds sold and repo-style transactions | $20.5M | $4.1M | 20.00% | 2.62% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $4.5M | $2.2M | 50.00% | 1.43% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $11.1M | $16.7M | 150.00% | 10.68% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $3.0M | $4.5M | 150.00% | 2.88% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $116.4M | $115.8M | 99.48% | 74.01% | RC-R Part II, item 4.d, 5.d |
| All other assets | $7.0M | $6.7M | 96.41% | 4.30% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $5.6M | $5.9M | 105.71% | 3.75% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $900 | 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 | $156.4M | ties to item 31 ($156.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $156.4M | RCONB704 |
| Less: excess allowance for credit losses | $700K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $155.7M | 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 | 12.72% | 12.72% | 13.97% | 10.49% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.97% | 11.97% | 13.22% | 10.96% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.68% | 12.68% | 13.93% | 12.21% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.00% | 13.00% | 14.25% | 12.29% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.96% | 13.96% | 15.21% | 12.40% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.47% | 13.47% | 14.73% | 12.65% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.76% | 12.76% | 14.02% | 12.71% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.64% | 12.64% | 13.89% | 12.63% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.11% | 13.11% | 14.36% | 12.52% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.03% | 13.03% | 14.28% | 12.74% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.18% | 14.18% | 15.43% | 13.04% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.94% | 13.94% | 15.19% | 12.90% | 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 |
|---|---|---|---|---|---|---|
| The Bank of the West (this bank) | Risk-based | 12.72% | 12.72% | 13.97% | 10.49% | |
| Peoples Bank | $192.4M | Risk-based | 22.12% | 22.12% | 23.38% | 11.18% |
| Bank of Sunset & Trust Company | $192.3M | CBLR | NA | NA | NA | 11.37% |
| Bank of Anguilla | $192.2M | CBLR | NA | NA | NA | 14.67% |
| First Federal Savings Bank of Champaign-Urbana | $192.5M | CBLR | NA | NA | NA | 12.71% |
| Walden Mutual Bank | $192.6M | CBLR | NA | NA | NA | 9.33% |
| South Central State Bank | $192.1M | Risk-based | 15.11% | 15.11% | 15.78% | 15.15% |
| Wrentham Co-Operative Bank | $192.6M | Risk-based | 20.38% | 20.38% | 20.92% | 8.34% |
| Texas Advantage Community Bank, N.A. | $192.1M | Risk-based | 24.87% | 24.87% | 25.94% | 11.33% |
| Bankpacific, Ltd. | $191.9M | Risk-based | 26.81% | 26.81% | 27.94% | 11.91% |
| U.S. Bank Trust N.A. SD | $191.7M | Risk-based | 483.07% | 483.07% | 483.07% | 100.58% |
| Peer 25th percentile | 20.81% | 20.81% | 21.53% | 11.22% | ||
| Peer median | 23.50% | 23.50% | 24.66% | 11.64% | ||
| Peer 75th percentile | 26.33% | 26.33% | 27.44% | 14.18% | ||
| This bank's percentile | 0 | 0 | 0 | 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/401755/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.