Banner Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.95% (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: 5.95% (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 12.71% +6.21 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 | $1.81B | 1,810,436 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $14.25B | 14,246,287 | RCOAA223 |
| Recomputed ratio | 12.71% | numerator / denominator | |
| Filed ratio | 12.71% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.21 pp | $884.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.71% +4.71 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 | $1.81B | 1,810,436 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $14.25B | 14,246,287 | RCOAA223 |
| Recomputed ratio | 12.71% | numerator / denominator | |
| Filed ratio | 12.71% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.71 pp | $670.7M | capital that could be lost first |
Total risk-based capital ratio 13.95% +3.95 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 | $1.99B | 1,987,693 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $14.25B | 14,246,287 | RCOAA223 |
| Recomputed ratio | 13.95% | numerator / denominator | |
| Filed ratio | 13.95% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.95 pp | $563.1M | capital that could be lost first |
Tier 1 leverage ratio 11.15% +6.15 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 | $1.81B | 1,810,436 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $16.23B | 16,234,106 | RCOAA224 |
| Recomputed ratio | 11.15% | numerator / denominator | |
| Filed ratio | 11.15% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.15 pp | $998.7M | 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 | 1,630,194 | 1,630,194 | 1,630,194 | 1,630,195 | 1,630,195 | 1,630,194 | RCOAP742 |
| Retained earnings | 560,425 | 537,684 | 534,279 | 521,110 | 491,075 | 496,756 | RCOAKW00 |
| Accumulated other comprehensive income | (214,095) | (215,643) | (213,012) | (227,961) | (253,820) | (261,622) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 1,976,524 | 1,952,235 | 1,951,461 | 1,923,344 | 1,867,450 | 1,865,328 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (166,088) | (165,617) | (166,890) | (153,572) | (128,932) | (122,272) | P859 - P840 |
| Common equity Tier 1 capital | 1,810,436 | 1,786,618 | 1,784,571 | 1,769,772 | 1,738,518 | 1,743,056 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 1,810,436 | 1,786,618 | 1,784,571 | 1,769,772 | 1,738,518 | 1,743,056 | RCOA8274 |
| Tier 2 capital | 177,257 | 173,034 | 173,048 | 171,342 | 171,011 | 168,754 | RCOA5311 |
| Allowance includable in Tier 2 capital | 177,257 | 173,034 | 173,048 | 171,342 | 171,011 | 168,754 | RCOA5310 |
| Total capital | 1,987,693 | 1,959,652 | 1,957,619 | 1,941,114 | 1,909,529 | 1,911,810 | RCOA3792 |
| Total risk-weighted assets | 14,246,287 | 13,842,186 | 13,841,345 | 13,704,687 | 13,678,336 | 13,499,317 | RCOAA223 |
| Average total assets for the leverage ratio | 16,234,106 | 16,108,291 | 16,297,200 | 16,223,965 | 16,079,351 | 15,914,255 | 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 | $435.5M | $29.1M | 6.68% | 0.20% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $2.39B | $630.4M | 26.37% | 4.43% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $3.54B | $2.54B | 71.71% | 17.83% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $478.6M | $717.9M | 150.00% | 5.04% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $19.3M | $29.0M | 150.00% | 0.20% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $7.98B | $7.62B | 95.42% | 53.46% | RC-R Part II, item 4.d, 5.d |
| All other assets | $779.7M | $932.2M | 119.57% | 6.54% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.33B | $1.43B | 108.14% | 10.07% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $28.1M | $9.9M | 35.31% | 0.07% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $307.2M | NA | 2.16% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $13.94B | ties to item 31 ($13.94B) |
|---|---|---|
| Risk-weighted assets before deductions | $14.25B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $14.25B | 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 | 12.71% | 12.71% | 13.95% | 11.15% | 12.98% | 12.99% | 14.14% | 10.25% |
| 1Q26 | Risk-based | 12.91% | 12.91% | 14.16% | 11.09% | 13.06% | 13.07% | 14.31% | 10.26% |
| 4Q25 | Risk-based | 12.89% | 12.89% | 14.14% | 10.95% | 13.15% | 13.20% | 14.60% | 10.03% |
| 3Q25 | Risk-based | 12.91% | 12.91% | 14.16% | 10.91% | 13.29% | 13.29% | 14.49% | 10.31% |
| 2Q25 | Risk-based | 12.71% | 12.71% | 13.96% | 10.81% | 13.11% | 13.11% | 14.41% | 10.16% |
| 1Q25 | Risk-based | 12.91% | 12.91% | 14.16% | 10.95% | 13.16% | 13.16% | 14.34% | 10.10% |
| 4Q24 | Risk-based | 12.82% | 12.82% | 14.03% | 10.83% | 13.15% | 13.15% | 14.49% | 10.29% |
| 3Q24 | Risk-based | 12.73% | 12.73% | 13.95% | 10.74% | 13.25% | 13.25% | 14.44% | 10.08% |
| 2Q24 | Risk-based | 12.49% | 12.49% | 13.70% | 10.66% | 13.08% | 13.08% | 14.24% | 10.10% |
| 1Q24 | Risk-based | 12.57% | 12.57% | 13.78% | 10.58% | 12.76% | 12.76% | 13.98% | 9.86% |
| 4Q23 | Risk-based | 12.52% | 12.52% | 13.70% | 10.46% | 12.58% | 12.58% | 13.79% | 9.79% |
| 3Q23 | Risk-based | 12.37% | 12.37% | 13.54% | 10.38% | 12.66% | 12.67% | 13.78% | 9.78% |
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 |
|---|---|---|---|---|---|---|
| Banner Bank (this bank) | Risk-based | 12.71% | 12.71% | 13.95% | 11.15% | |
| First United Bank and Trust Company | $16.59B | Risk-based | 12.28% | 12.31% | 13.36% | 9.80% |
| FirstBank | $16.76B | Risk-based | 11.29% | 11.29% | 12.54% | 10.35% |
| Toyota Financial Savings Bank | $16.79B | Risk-based | 14.40% | 14.40% | 15.26% | 11.06% |
| NBT Bank, N.A. | $16.09B | Risk-based | 11.80% | 11.80% | 12.89% | 9.49% |
| Northwest Bank | $17.21B | Risk-based | 12.79% | 12.79% | 14.04% | 9.84% |
| Live Oak Banking Company | $15.96B | Risk-based | 10.46% | 10.46% | 11.72% | 7.99% |
| Enterprise Bank & Trust | $17.36B | Risk-based | 12.07% | 12.07% | 13.11% | 9.92% |
| Community Bank, N.A. | $17.45B | Risk-based | 11.72% | 11.73% | 12.54% | 7.86% |
| Safra National Bank of New York | $15.69B | Risk-based | 23.40% | 23.40% | 24.08% | 8.56% |
| Peer 25th percentile | 11.72% | 11.73% | 12.54% | 8.56% | ||
| Peer median | 12.07% | 12.07% | 13.11% | 9.80% | ||
| Peer 75th percentile | 12.79% | 12.79% | 14.04% | 9.92% | ||
| This bank's percentile | 67 | 67 | 67 | 100 |
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/352772/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.