Bank of Utah: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.61% (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: 9.61% (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 16.36% +9.86 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 | $464.9M | 464,905 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.84B | 2,841,427 | RCOAA223 |
| Recomputed ratio | 16.36% | numerator / denominator | |
| Filed ratio | 16.36% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.86 pp | $280.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.36% +8.36 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 | $464.9M | 464,905 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.84B | 2,841,427 | RCOAA223 |
| Recomputed ratio | 16.36% | numerator / denominator | |
| Filed ratio | 16.36% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.36 pp | $237.6M | capital that could be lost first |
Total risk-based capital ratio 17.61% +7.61 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 | $500.4M | 500,437 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.84B | 2,841,427 | RCOAA223 |
| Recomputed ratio | 17.61% | numerator / denominator | |
| Filed ratio | 17.61% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.61 pp | $216.3M | capital that could be lost first |
Tier 1 leverage ratio 12.74% +7.74 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 | $464.9M | 464,905 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $3.65B | 3,649,979 | RCOAA224 |
| Recomputed ratio | 12.74% | numerator / denominator | |
| Filed ratio | 12.74% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.74 pp | $282.4M | 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 | 121,362 | 121,362 | 121,362 | 121,362 | 121,362 | 121,362 | RCOAP742 |
| Retained earnings | 352,446 | 343,009 | 333,488 | 324,212 | 312,865 | 304,967 | RCOAKW00 |
| Accumulated other comprehensive income | (8,346) | (8,305) | (7,378) | (8,049) | (10,151) | (11,275) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 465,462 | 456,066 | 447,472 | 437,525 | 424,076 | 415,054 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (557) | (598) | (1,525) | (854) | 1,248 | 2,372 | P859 - P840 |
| Common equity Tier 1 capital | 464,905 | 455,468 | 445,947 | 436,671 | 425,324 | 417,426 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 464,905 | 455,468 | 445,947 | 436,671 | 425,324 | 417,426 | RCOA8274 |
| Tier 2 capital | 35,532 | 34,406 | 34,031 | 33,931 | 33,646 | 32,364 | RCOA5311 |
| Allowance includable in Tier 2 capital | 35,532 | 34,406 | 34,031 | 33,931 | 33,646 | 32,364 | RCOA5310 |
| Total capital | 500,437 | 489,874 | 479,978 | 470,602 | 458,970 | 449,790 | RCOA3792 |
| Total risk-weighted assets | 2,841,427 | 2,750,897 | 2,717,767 | 2,710,662 | 2,688,163 | 2,585,202 | RCOAA223 |
| Average total assets for the leverage ratio | 3,649,979 | 3,545,863 | 3,640,192 | 3,709,418 | 3,454,074 | 3,337,067 | 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 | $364.8M | $5.4M | 1.48% | 0.19% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $268.4M | $32.1M | 11.97% | 1.13% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $277.9M | $138.3M | 49.74% | 4.86% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $14.6M | $21.8M | 150.00% | 0.77% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $4.4M | $6.7M | 150.00% | 0.23% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $2.67B | $2.19B | 82.01% | 77.04% | RC-R Part II, item 4.d, 5.d |
| All other assets | $219.2M | $202.9M | 92.59% | 7.14% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $2.0M | $24.8M | 1250.00% | 0.87% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $224.3M | $217.3M | 96.88% | 7.64% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $48K | $24K | 50.00% | 0.00% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $3.3M | NA | 0.12% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $2.84B | ties to item 31 ($2.84B) |
|---|---|---|
| Risk-weighted assets before deductions | $2.84B | RCONB704 |
| Less: excess allowance for credit losses | $1.2M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $2.84B | 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 | 16.36% | 16.36% | 17.61% | 12.74% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 16.56% | 16.56% | 17.81% | 12.85% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 16.41% | 16.41% | 17.66% | 12.25% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 16.11% | 16.11% | 17.36% | 11.77% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 15.82% | 15.82% | 17.07% | 12.31% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 16.15% | 16.15% | 17.40% | 12.51% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 16.19% | 16.19% | 17.45% | 12.15% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 16.62% | 16.62% | 17.87% | 12.27% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 16.79% | 16.79% | 18.05% | 12.57% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 16.95% | 16.95% | 18.20% | 13.01% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 17.10% | 17.10% | 18.35% | 13.66% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 17.50% | 17.50% | 18.75% | 13.90% | 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 Utah (this bank) | Risk-based | 16.36% | 16.36% | 17.61% | 12.74% | |
| Bravera Bank | $3.81B | Risk-based | 11.74% | 11.74% | 12.83% | 9.73% |
| Independence Bank of Kentucky | $3.83B | CBLR | NA | NA | NA | 9.35% |
| Capital Bank, N.A. | $3.84B | Risk-based | 11.34% | 11.34% | 12.60% | 8.97% |
| Investar Bank, N.A. | $3.85B | Risk-based | 13.51% | 13.51% | 14.68% | 10.75% |
| Bank of the Sierra | $3.72B | CBLR | NA | NA | NA | 12.25% |
| Bank of Marin | $3.86B | Risk-based | 13.69% | 13.69% | 14.61% | 9.16% |
| Gulf Coast Bank and Trust Company | $3.86B | Risk-based | 11.85% | 11.85% | 13.10% | 9.07% |
| Security Bank of Kansas City | $3.86B | CBLR | NA | NA | NA | 12.77% |
| Encore Bank | $3.70B | Risk-based | 11.83% | 11.83% | 13.08% | 9.43% |
| D.L. Evans Bank | $3.70B | CBLR | NA | NA | NA | 10.38% |
| Peer 25th percentile | 11.76% | 11.76% | 12.89% | 9.21% | ||
| Peer median | 11.84% | 11.84% | 13.09% | 9.58% | ||
| Peer 75th percentile | 13.09% | 13.09% | 14.23% | 10.65% | ||
| This bank's percentile | 100 | 100 | 100 | 90 |
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/933975/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.