Boc Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.27% (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: 9.27% (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 16.02% +9.52 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 | $26.2M | 26,211 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $163.6M | 163,645 | RCOAA223 |
| Recomputed ratio | 16.02% | numerator / denominator | |
| Filed ratio | 16.02% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.52 pp | $15.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.02% +8.02 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 | $26.2M | 26,211 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $163.6M | 163,645 | RCOAA223 |
| Recomputed ratio | 16.02% | numerator / denominator | |
| Filed ratio | 16.02% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.02 pp | $13.1M | capital that could be lost first |
Total risk-based capital ratio 17.27% +7.27 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 | $28.3M | 28,260 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $163.6M | 163,645 | RCOAA223 |
| Recomputed ratio | 17.27% | numerator / denominator | |
| Filed ratio | 17.27% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.27 pp | $11.9M | capital that could be lost first |
Tier 1 leverage ratio 12.41% +7.41 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 | $26.2M | 26,211 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $211.2M | 211,215 | RCOAA224 |
| Recomputed ratio | 12.41% | numerator / denominator | |
| Filed ratio | 12.41% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.41 pp | $15.7M | 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 | 7,400 | 7,400 | 7,400 | 7,400 | 7,400 | 7,399 | RCOAP742 |
| Retained earnings | 18,811 | 17,879 | 17,874 | 18,012 | 16,948 | 15,826 | RCOAKW00 |
| Accumulated other comprehensive income | (451) | (385) | (290) | (300) | (457) | (431) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 25,760 | 24,894 | 24,984 | 25,112 | 23,891 | 22,794 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 451 | 385 | 290 | 300 | 457 | 431 | P859 - P840 |
| Common equity Tier 1 capital | 26,211 | 25,279 | 25,274 | 25,412 | 24,348 | 23,225 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 26,211 | 25,279 | 25,274 | 25,412 | 24,348 | 23,225 | RCOA8274 |
| Tier 2 capital | 2,049 | 2,195 | 2,040 | 1,784 | 1,792 | 1,953 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,049 | 2,195 | 2,040 | 1,784 | 1,792 | 1,953 | RCOA5310 |
| Total capital | 28,260 | 27,474 | 27,314 | 27,196 | 26,140 | 25,178 | RCOA3792 |
| Total risk-weighted assets | 163,645 | 175,491 | 162,873 | 142,146 | 154,601 | 155,986 | RCOAA223 |
| Average total assets for the leverage ratio | 211,215 | 250,827 | 228,281 | 203,884 | 215,806 | 223,303 | 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 | $16.0M | $4K | 0.03% | 0.00% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $34.3M | $535K | 1.56% | 0.33% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $150K | $30K | 20.00% | 0.02% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $37.9M | $24.4M | 64.26% | 14.88% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $113.8M | $113.8M | 100.00% | 69.47% | RC-R Part II, item 4.d, 5.d |
| All other assets | $3.0M | $2.6M | 85.84% | 1.58% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $22.5M | $22.5M | 100.00% | 13.72% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $898K | $16K | 1.75% | 0.01% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $440 | 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 | $163.9M | ties to item 31 ($163.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $163.9M | RCONB704 |
| Less: excess allowance for credit losses | $234K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $163.6M | 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 | 16.02% | 16.02% | 17.27% | 12.41% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.40% | 14.40% | 15.66% | 10.08% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.52% | 15.52% | 16.77% | 11.07% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 17.88% | 17.88% | 19.13% | 12.46% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 15.75% | 15.75% | 16.91% | 11.28% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.89% | 14.89% | 16.14% | 10.40% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.28% | 14.28% | 15.53% | 10.06% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.59% | 14.59% | 15.84% | 10.04% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 16.04% | 16.04% | 17.29% | 10.47% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 15.98% | 15.98% | 17.23% | 8.66% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 15.64% | 15.64% | 16.89% | 8.15% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 18.91% | 18.91% | 20.16% | 9.01% | 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 |
|---|---|---|---|---|---|---|
| Boc Bank (this bank) | Risk-based | 16.02% | 16.02% | 17.27% | 12.41% | |
| NorthStar Bank | $203.4M | Risk-based | 16.72% | 16.72% | 17.66% | 11.66% |
| Scott State Bank | $203.5M | CBLR | NA | NA | NA | 13.67% |
| Bank of Commerce | $203.2M | Risk-based | 18.05% | 18.05% | 19.30% | 12.78% |
| Greeneville Federal Bank, F.S.B. | $203.9M | Risk-based | 22.14% | 22.14% | 23.39% | 15.59% |
| The First National Bank of Dryden | $203.9M | CBLR | NA | NA | NA | 13.55% |
| The First National Bank of Groton | $203.9M | CBLR | NA | NA | NA | 14.58% |
| Minnstar Bank N.A. | $204.0M | Risk-based | 13.42% | 13.42% | 14.67% | 10.38% |
| Buffalo Federal Bank | $202.6M | CBLR | NA | NA | NA | 10.38% |
| Central Bank and Trust | $202.5M | Risk-based | 17.17% | 17.17% | 17.97% | 8.56% |
| Verus Bank of Commerce | $202.4M | CBLR | NA | NA | NA | 18.46% |
| Peer 25th percentile | 16.72% | 16.72% | 17.66% | 10.70% | ||
| Peer median | 17.17% | 17.17% | 17.97% | 13.16% | ||
| Peer 75th percentile | 18.05% | 18.05% | 19.30% | 14.35% | ||
| This bank's percentile | 20 | 20 | 20 | 40 |
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/352651/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.