BTG Pactual Bank, N.A.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 104.79% (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: 104.79% (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 111.63% +105.13 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 | $457.0M | 457,017 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $409.4M | 409,404 | RCOAA223 |
| Recomputed ratio | 111.63% | numerator / denominator | |
| Filed ratio | 111.63% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +105.13 pp | $430.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 111.63% +103.63 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 | $457.0M | 457,017 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $409.4M | 409,404 | RCOAA223 |
| Recomputed ratio | 111.63% | numerator / denominator | |
| Filed ratio | 111.63% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +103.63 pp | $424.3M | capital that could be lost first |
Total risk-based capital ratio 112.79% +102.79 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 | $461.8M | 461,760 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $409.4M | 409,404 | RCOAA223 |
| Recomputed ratio | 112.79% | numerator / denominator | |
| Filed ratio | 112.79% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +102.79 pp | $420.8M | capital that could be lost first |
Tier 1 leverage ratio 48.10% +43.10 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 | $457.0M | 457,017 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $950.1M | 950,107 | RCOAA224 |
| Recomputed ratio | 48.10% | numerator / denominator | |
| Filed ratio | 48.10% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +43.10 pp | $409.5M | 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 | 466,000 | 466,000 | 466,000 | 56,000 | 56,000 | 56,000 | RCOAP742 |
| Retained earnings | (7,602) | (7,149) | (7,011) | (7,568) | (8,008) | (8,255) | RCOAKW00 |
| Accumulated other comprehensive income | (106) | (33) | 111 | 92 | (75) | (123) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 458,292 | 458,818 | 459,100 | 48,524 | 47,917 | 47,622 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (1,275) | (1,413) | (2,097) | (2,255) | (2,194) | (2,214) | P859 - P840 |
| Common equity Tier 1 capital | 457,017 | 457,405 | 457,003 | 46,269 | 45,723 | 45,408 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 457,017 | 457,405 | 457,003 | 46,269 | 45,723 | 45,408 | RCOA8274 |
| Tier 2 capital | 4,743 | 3,692 | 2,877 | 2,768 | 2,762 | 2,795 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,743 | 3,692 | 2,877 | 2,768 | 2,762 | 2,795 | RCOA5310 |
| Total capital | 461,760 | 461,097 | 459,880 | 49,037 | 48,485 | 48,203 | RCOA3792 |
| Total risk-weighted assets | 409,404 | 295,109 | 231,656 | 240,697 | 226,205 | 224,168 | RCOAA223 |
| Average total assets for the leverage ratio | 950,107 | 893,369 | 428,761 | 397,558 | 401,183 | 404,722 | 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 | $431.8M | $180K | 0.04% | 0.04% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $78.6M | $29.7M | 37.81% | 7.26% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $190.6M | $95.7M | 50.21% | 23.37% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $256.4M | $256.1M | 99.90% | 62.56% | RC-R Part II, item 4.d, 5.d |
| All other assets | $24.2M | $7.7M | 31.92% | 1.89% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $20.0M | $20.0M | 100.00% | 4.88% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $300 | 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 | $409.4M | ties to item 31 ($409.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $409.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $409.4M | 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 | 111.63% | 111.63% | 112.79% | 48.10% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 155.00% | 155.00% | 156.25% | 51.20% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 197.28% | 197.28% | 198.52% | 106.59% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 19.22% | 19.22% | 20.37% | 11.64% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 20.21% | 20.21% | 21.43% | 11.40% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 20.26% | 20.26% | 21.50% | 11.22% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 19.60% | 19.60% | 20.79% | 11.18% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 19.71% | 19.71% | 20.96% | 11.25% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 19.41% | 19.41% | 20.65% | 11.33% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 18.79% | 18.79% | 19.99% | 11.11% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 18.92% | 18.92% | 20.17% | 11.74% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 19.32% | 19.32% | 20.58% | 12.13% | 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 |
|---|---|---|---|---|---|---|
| BTG Pactual Bank, N.A. (this bank) | Risk-based | 111.63% | 111.63% | 112.79% | 48.10% | |
| First Security Bank | $976.5M | Risk-based | 13.62% | 13.62% | 14.87% | 9.28% |
| Potomac Bank, Inc. | $980.2M | Risk-based | 12.97% | 12.97% | 14.06% | 9.85% |
| Community First Bank of Indiana | $980.3M | Risk-based | 9.85% | 9.85% | 11.56% | 9.92% |
| Sanibel Captiva Community Bank | $976.2M | Risk-based | 12.72% | 12.72% | 13.89% | 9.92% |
| Resource Bank | $980.7M | CBLR | NA | NA | NA | 12.80% |
| Dundee Bank | $975.6M | CBLR | NA | NA | NA | 9.61% |
| Tolleson Private Bank | $982.0M | Risk-based | 13.77% | 13.77% | 15.02% | 9.37% |
| Beacon Community Bank | $982.3M | Risk-based | 10.82% | 10.82% | 12.02% | 8.46% |
| Round Top State Bank | $974.1M | CBLR | NA | NA | NA | 11.94% |
| First Northern Bank of Wyoming | $982.6M | Risk-based | 10.79% | 10.79% | 11.83% | 7.93% |
| Peer 25th percentile | 10.80% | 10.80% | 11.92% | 9.30% | ||
| Peer median | 12.72% | 12.72% | 13.89% | 9.73% | ||
| Peer 75th percentile | 13.29% | 13.29% | 14.46% | 9.92% | ||
| This bank's percentile | 100 | 100 | 100 | 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/2916534/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.