Banner Capital Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.21% (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: 5.21% (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 11.96% +5.46 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 | $40.6M | 40,565 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $339.1M | 339,071 | RCOAA223 |
| Recomputed ratio | 11.96% | numerator / denominator | |
| Filed ratio | 11.96% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.46 pp | $18.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.96% +3.96 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 | $40.6M | 40,565 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $339.1M | 339,071 | RCOAA223 |
| Recomputed ratio | 11.96% | numerator / denominator | |
| Filed ratio | 11.96% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.96 pp | $13.4M | capital that could be lost first |
Total risk-based capital ratio 13.21% +3.21 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 | $44.8M | 44,804 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $339.1M | 339,071 | RCOAA223 |
| Recomputed ratio | 13.21% | numerator / denominator | |
| Filed ratio | 13.21% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.21 pp | $10.9M | capital that could be lost first |
Tier 1 leverage ratio 10.96% +5.96 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 | $40.6M | 40,565 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $370.0M | 370,017 | RCOAA224 |
| Recomputed ratio | 10.96% | numerator / denominator | |
| Filed ratio | 10.96% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.96 pp | $22.1M | 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 | 20,799 | 20,799 | 20,799 | 20,799 | 20,799 | 20,799 | RCOAP742 |
| Retained earnings | 22,156 | 21,270 | 21,284 | 20,101 | 19,569 | 19,082 | RCOAKW00 |
| Accumulated other comprehensive income | (1,794) | (2,073) | (1,934) | (2,240) | (2,573) | (2,719) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 41,161 | 39,996 | 40,149 | 38,660 | 37,795 | 37,162 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (596) | (343) | (509) | (229) | 75 | 193 | P859 - P840 |
| Common equity Tier 1 capital | 40,565 | 39,653 | 39,640 | 38,431 | 37,870 | 37,355 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 40,565 | 39,653 | 39,640 | 38,431 | 37,870 | 37,355 | RCOA8274 |
| Tier 2 capital | 4,239 | 4,065 | 4,067 | 3,973 | 3,856 | 3,850 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,239 | 4,065 | 4,067 | 3,973 | 3,856 | 3,850 | RCOA5310 |
| Total capital | 44,804 | 43,718 | 43,707 | 42,404 | 41,726 | 41,205 | RCOA3792 |
| Total risk-weighted assets | 339,071 | 325,006 | 325,293 | 317,737 | 308,309 | 308,043 | RCOAA223 |
| Average total assets for the leverage ratio | 370,017 | 368,574 | 367,996 | 354,002 | 351,443 | 354,390 | 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 | $18.9M | $1.1M | 5.82% | 0.32% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $36.5M | $10.8M | 29.51% | 3.17% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $22.0M | $11.0M | 50.23% | 3.26% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $4.0M | $6.0M | 150.00% | 1.76% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $285.1M | $283.5M | 99.44% | 83.57% | RC-R Part II, item 4.d, 5.d |
| All other assets | $16.7M | $17.1M | 102.43% | 5.05% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $9.7M | $9.7M | 100.00% | 2.86% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | 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 | $339.2M | ties to item 31 ($339.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $339.2M | RCONB704 |
| Less: excess allowance for credit losses | $124K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $339.1M | 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 | 11.96% | 11.96% | 13.21% | 10.96% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.20% | 12.20% | 13.45% | 10.76% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.19% | 12.19% | 13.44% | 10.77% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.10% | 12.10% | 13.35% | 10.86% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.28% | 12.28% | 13.53% | 10.78% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.13% | 12.13% | 13.38% | 10.54% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 11.76% | 11.76% | 12.98% | 10.30% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 11.24% | 11.24% | 12.38% | 10.57% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 11.13% | 11.13% | 12.23% | 10.82% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.33% | 11.33% | 12.43% | 10.82% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 10.96% | 10.96% | 12.00% | 10.44% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.10% | 11.10% | 12.14% | 10.67% | 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 |
|---|---|---|---|---|---|---|
| Banner Capital Bank (this bank) | Risk-based | 11.96% | 11.96% | 13.21% | 10.96% | |
| Merchants & Planters Bank | $379.4M | CBLR | NA | NA | NA | 10.15% |
| Pine Country Bank | $380.3M | Risk-based | 14.31% | 14.31% | 15.30% | 10.24% |
| Bank of Hays | $379.2M | CBLR | NA | NA | NA | 9.97% |
| Crossroads Bank | $380.7M | CBLR | NA | NA | NA | 11.64% |
| North Star Bank | $378.7M | CBLR | NA | NA | NA | 11.00% |
| RSNB Bank | $381.0M | CBLR | NA | NA | NA | 11.85% |
| United Roosevelt Savings Bank | $381.2M | Risk-based | 13.29% | 13.29% | 14.27% | 9.11% |
| 5STAR Bank | $378.2M | CBLR | NA | NA | NA | 17.24% |
| Esb Financial | $381.3M | Risk-based | 12.44% | 12.44% | 13.40% | 9.07% |
| Peer 25th percentile | 12.87% | 12.87% | 13.83% | 9.97% | ||
| Peer median | 13.29% | 13.29% | 14.27% | 10.24% | ||
| Peer 75th percentile | 13.80% | 13.80% | 14.78% | 11.64% | ||
| This bank's percentile | 0 | 0 | 0 | 56 |
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/275255/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.