Border Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 3.79% (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: 3.79% (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 10.54% +4.04 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 | $96.8M | 96,804 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $918.8M | 918,751 | RCOAA223 |
| Recomputed ratio | 10.54% | numerator / denominator | |
| Filed ratio | 10.54% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.04 pp | $37.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 10.54% +2.54 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 | $96.8M | 96,804 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $918.8M | 918,751 | RCOAA223 |
| Recomputed ratio | 10.54% | numerator / denominator | |
| Filed ratio | 10.54% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +2.54 pp | $23.3M | capital that could be lost first |
Total risk-based capital ratio 11.79% +1.79 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 | $108.3M | 108,314 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $918.8M | 918,751 | RCOAA223 |
| Recomputed ratio | 11.79% | numerator / denominator | |
| Filed ratio | 11.79% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +1.79 pp | $16.4M | capital that could be lost first |
Tier 1 leverage ratio 9.07% +4.07 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 | $96.8M | 96,804 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.07B | 1,067,240 | RCOAA224 |
| Recomputed ratio | 9.07% | numerator / denominator | |
| Filed ratio | 9.07% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.07 pp | $43.4M | 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 | 64,650 | 64,650 | 64,650 | 64,650 | 64,650 | 64,650 | RCOAP742 |
| Retained earnings | 39,019 | 37,353 | 35,356 | 32,277 | 30,798 | 29,691 | RCOAKW00 |
| Accumulated other comprehensive income | (7,698) | (7,986) | (7,056) | (7,492) | (9,518) | (9,945) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 95,971 | 94,017 | 92,950 | 89,435 | 85,930 | 84,396 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 833 | 1,061 | 70 | 446 | 2,412 | 2,779 | P859 - P840 |
| Common equity Tier 1 capital | 96,804 | 95,078 | 93,020 | 89,881 | 88,342 | 87,175 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 96,804 | 95,078 | 93,020 | 89,881 | 88,342 | 87,175 | RCOA8274 |
| Tier 2 capital | 11,510 | 11,641 | 11,640 | 11,324 | 10,923 | 10,572 | RCOA5311 |
| Allowance includable in Tier 2 capital | 11,510 | 11,641 | 11,640 | 11,324 | 10,923 | 10,572 | RCOA5310 |
| Total capital | 108,314 | 106,719 | 104,660 | 101,205 | 99,265 | 97,747 | RCOA3792 |
| Total risk-weighted assets | 918,751 | 929,957 | 930,214 | 905,148 | 873,354 | 845,505 | RCOAA223 |
| Average total assets for the leverage ratio | 1,067,240 | 1,064,931 | 1,051,545 | 1,019,005 | 1,002,107 | 987,088 | 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 | $18.1M | $1.4M | 7.91% | 0.16% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $108.5M | $20.3M | 18.73% | 2.21% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $124.3M | $71.4M | 57.43% | 7.76% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $4.3M | $6.5M | 150.00% | 0.70% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $8.9M | $13.3M | 150.00% | 1.45% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $764.0M | $759.5M | 99.42% | 82.48% | RC-R Part II, item 4.d, 5.d |
| All other assets | $44.7M | $43.3M | 97.04% | 4.71% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $4K | $50K | 1250.00% | 0.01% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $309K | $309K | 100.00% | 0.03% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $754K | $69K | 9.15% | 0.01% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $4.6M | NA | 0.49% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $916.3M | does not tie to item 31 ($920.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $920.8M | RCONB704 |
| Less: excess allowance for credit losses | $2.1M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $918.8M | 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 | 10.54% | 10.54% | 11.79% | 9.07% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 10.22% | 10.22% | 11.48% | 8.93% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 10.00% | 10.00% | 11.25% | 8.85% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 9.93% | 9.93% | 11.18% | 8.82% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 10.12% | 10.12% | 11.37% | 8.82% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 10.31% | 10.31% | 11.56% | 8.83% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 10.41% | 10.41% | 11.66% | 8.72% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 10.43% | 10.43% | 11.68% | 8.96% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 9.84% | 9.84% | 11.09% | 8.53% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 9.99% | 9.99% | 11.21% | 8.66% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 10.10% | 10.10% | 11.31% | 8.73% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 9.79% | 9.79% | 10.99% | 8.52% | 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 |
|---|---|---|---|---|---|---|
| Border Bank (this bank) | Risk-based | 10.54% | 10.54% | 11.79% | 9.07% | |
| Farm Bureau Bank FSB | $1.06B | Risk-based | 13.40% | 13.40% | 14.65% | 10.09% |
| Bank CMG | $1.06B | Risk-based | 11.87% | 11.87% | 12.92% | 9.61% |
| Great Midwest Bank, State Savings Bank | $1.06B | CBLR | NA | NA | NA | 16.50% |
| Centennial Bank | $1.06B | Risk-based | 12.67% | 12.67% | 13.92% | 9.82% |
| United Bank of Michigan | $1.06B | CBLR | NA | NA | NA | 10.61% |
| Commerceone Bank | $1.06B | Risk-based | 11.89% | 11.89% | 12.89% | 9.01% |
| Nebraskaland Bank | $1.06B | CBLR | NA | NA | NA | 9.12% |
| Farmers and Merchants Bank | $1.05B | Risk-based | 21.26% | 21.26% | 21.45% | 10.64% |
| Crescent Bank | $1.07B | Risk-based | 34.05% | 34.05% | 35.17% | 15.01% |
| Farmers Bank & Trust | $1.05B | Risk-based | 24.28% | 24.28% | 24.86% | 23.97% |
| Peer 25th percentile | 12.28% | 12.28% | 13.42% | 9.66% | ||
| Peer median | 13.40% | 13.40% | 14.65% | 10.35% | ||
| Peer 75th percentile | 22.77% | 22.77% | 23.15% | 13.92% | ||
| This bank's percentile | 0 | 0 | 0 | 10 |
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/977951/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.