Bluff View Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 12.95% (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: 12.95% (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 20.04% +13.54 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 | $23.4M | 23,416 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $116.8M | 116,828 | RCOAA223 |
| Recomputed ratio | 20.04% | numerator / denominator | |
| Filed ratio | 20.04% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +13.54 pp | $15.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 20.04% +12.04 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 | $23.4M | 23,416 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $116.8M | 116,828 | RCOAA223 |
| Recomputed ratio | 20.04% | numerator / denominator | |
| Filed ratio | 20.04% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +12.04 pp | $14.1M | capital that could be lost first |
Total risk-based capital ratio 20.95% +10.95 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 | $24.5M | 24,474 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $116.8M | 116,828 | RCOAA223 |
| Recomputed ratio | 20.95% | numerator / denominator | |
| Filed ratio | 20.95% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +10.95 pp | $12.8M | capital that could be lost first |
Tier 1 leverage ratio 14.94% +9.94 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 | $23.4M | 23,416 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $156.7M | 156,694 | RCOAA224 |
| Recomputed ratio | 14.94% | numerator / denominator | |
| Filed ratio | 14.94% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +9.94 pp | $15.6M | 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 | 1,723 | 1,723 | 1,723 | 1,723 | 1,723 | 1,723 | RCOAP742 |
| Retained earnings | 21,693 | 21,468 | 21,683 | 20,987 | 20,698 | 20,473 | RCOAKW00 |
| Accumulated other comprehensive income | (1,093) | (1,771) | (1,096) | (1,694) | (2,767) | (2,794) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 22,323 | 21,420 | 22,310 | 21,016 | 19,654 | 19,402 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,093 | 1,771 | 1,096 | 1,694 | 2,767 | 2,794 | P859 - P840 |
| Common equity Tier 1 capital | 23,416 | 23,191 | 23,406 | 22,710 | 22,421 | 22,196 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 23,416 | 23,191 | 23,406 | 22,710 | 22,421 | 22,196 | RCOA8274 |
| Tier 2 capital | 1,058 | 1,041 | 1,011 | 1,011 | 995 | 1,010 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,058 | 1,041 | 1,011 | 1,011 | 995 | 1,010 | RCOA5310 |
| Total capital | 24,474 | 24,232 | 24,417 | 23,721 | 23,416 | 23,206 | RCOA3792 |
| Total risk-weighted assets | 116,828 | 111,339 | 122,500 | 125,973 | 119,519 | 114,556 | RCOAA223 |
| Average total assets for the leverage ratio | 156,694 | 155,296 | 160,710 | 157,237 | 148,986 | 147,260 | 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 | $2.4M | $159K | 6.59% | 0.14% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $42.6M | $11.3M | 26.43% | 9.64% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $192K | $38K | 20.00% | 0.03% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $26.0M | $16.6M | 63.77% | 14.20% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $5.0M | $7.5M | 150.00% | 6.45% | RC-R Part II, item 4.b, 5.b |
| Loans: all other | $71.2M | $71.2M | 99.96% | 60.96% | RC-R Part II, item 4.d, 5.d |
| All other assets | $6.8M | $6.0M | 89.36% | 5.17% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $3.3M | $3.3M | 100.00% | 2.81% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $710K | NA | 0.61% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $116.1M | ties to item 31 ($116.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $116.8M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $116.8M | 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 | 20.04% | 20.04% | 20.95% | 14.94% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 20.83% | 20.83% | 21.76% | 14.93% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 19.11% | 19.11% | 19.93% | 14.56% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 18.03% | 18.03% | 18.83% | 14.44% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 18.76% | 18.76% | 19.59% | 15.05% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 19.38% | 19.38% | 20.26% | 15.07% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 19.07% | 19.07% | 19.94% | 14.81% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 18.85% | 18.85% | 19.71% | 14.88% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 20.72% | 20.72% | 21.56% | 16.43% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 21.11% | 21.11% | 21.99% | 16.41% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 21.27% | 21.27% | 22.15% | 16.29% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 20.71% | 20.71% | 21.58% | 16.34% | 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 |
|---|---|---|---|---|---|---|
| Bluff View Bank (this bank) | Risk-based | 20.04% | 20.04% | 20.95% | 14.94% | |
| Eastbank, N.A. | $153.0M | Risk-based | 29.85% | 29.85% | 31.11% | 22.99% |
| Lake Region Bank | $153.0M | Risk-based | 18.78% | 18.78% | 19.67% | 10.43% |
| Bank of Whittier, N.A. | $152.6M | CBLR | NA | NA | NA | 16.38% |
| Citizens State Bank of Arlington | $153.2M | CBLR | NA | NA | NA | 11.74% |
| Guaranty Bank Inc. | $152.4M | Risk-based | 17.97% | 17.97% | 19.23% | 13.62% |
| American Heritage Bank | $153.2M | Risk-based | 18.55% | 18.55% | 19.80% | 11.09% |
| Colfax Banking Company | $152.3M | CBLR | NA | NA | NA | 11.05% |
| WSB Municipal Bank | $152.3M | CBLR | NA | NA | NA | 15.23% |
| Bay Port State Bank | $153.4M | CBLR | NA | NA | NA | 10.89% |
| Priority Bank | $153.4M | CBLR | NA | NA | NA | 10.52% |
| Peer 25th percentile | 18.41% | 18.41% | 19.56% | 10.93% | ||
| Peer median | 18.67% | 18.67% | 19.74% | 11.41% | ||
| Peer 75th percentile | 21.55% | 21.55% | 22.63% | 14.83% | ||
| This bank's percentile | 75 | 75 | 75 | 70 |
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/167453/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.