Columbia Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.13% (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: 5.13% (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 12.21% +5.71 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 | $6.20B | 6,200,067 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $50.78B | 50,784,607 | RCOAA223 |
| Recomputed ratio | 12.21% | numerator / denominator | |
| Filed ratio | 12.21% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.71 pp | $2.90B | capital that could be lost first |
Tier 1 risk-based capital ratio 12.21% +4.21 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 | $6.20B | 6,200,067 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $50.78B | 50,784,607 | RCOAA223 |
| Recomputed ratio | 12.21% | numerator / denominator | |
| Filed ratio | 12.21% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.21 pp | $2.14B | capital that could be lost first |
Total risk-based capital ratio 13.13% +3.13 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 | $6.67B | 6,668,672 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $50.78B | 50,784,607 | RCOAA223 |
| Recomputed ratio | 13.13% | numerator / denominator | |
| Filed ratio | 13.13% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.13 pp | $1.59B | capital that could be lost first |
Tier 1 leverage ratio 9.68% +4.68 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 | $6.20B | 6,200,067 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $64.02B | 64,023,506 | RCOAA224 |
| Recomputed ratio | 9.68% | numerator / denominator | |
| Filed ratio | 9.68% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.68 pp | $3.00B | 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 | 8,641,147 | 8,833,387 | 9,022,289 | 9,013,138 | 6,693,252 | 6,689,351 | RCOAP742 |
| Retained earnings | (519,385) | (608,786) | (681,979) | (681,717) | (695,239) | (764,810) | RCOAKW00 |
| Accumulated other comprehensive income | (274,554) | (259,097) | (198,465) | (238,785) | (310,347) | (336,425) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 7,847,208 | 7,965,504 | 8,141,845 | 8,092,636 | 5,687,666 | 5,588,116 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (1,647,141) | (1,701,644) | (1,803,339) | (1,793,795) | (1,040,657) | (1,034,026) | P859 - P840 |
| Common equity Tier 1 capital | 6,200,067 | 6,263,860 | 6,338,506 | 6,298,841 | 4,647,009 | 4,554,090 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 6,200,067 | 6,263,860 | 6,338,506 | 6,298,841 | 4,647,009 | 4,554,090 | RCOA8274 |
| Tier 2 capital | 468,605 | 472,048 | 480,485 | 483,829 | 434,222 | 433,558 | RCOA5311 |
| Allowance includable in Tier 2 capital | 468,605 | 472,048 | 480,485 | 483,829 | 434,222 | 433,558 | RCOA5310 |
| Total capital | 6,668,672 | 6,735,908 | 6,818,991 | 6,782,670 | 5,081,231 | 4,987,648 | RCOA3792 |
| Total risk-weighted assets | 50,784,607 | 51,154,282 | 51,440,398 | 51,825,415 | 40,037,422 | 39,724,906 | RCOAA223 |
| Average total assets for the leverage ratio | 64,023,506 | 64,453,181 | 65,354,876 | 55,117,883 | 50,553,967 | 50,476,582 | 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 | $1.77B | $86.2M | 4.88% | 0.17% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $11.40B | $2.17B | 19.03% | 4.27% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $265.7M | $53.2M | 20.04% | 0.10% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $15.39B | $8.80B | 57.16% | 17.32% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $25.2M | $37.8M | 150.00% | 0.07% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $187.3M | $234.9M | 125.43% | 0.46% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $31.63B | $31.27B | 98.88% | 61.58% | RC-R Part II, item 4.d, 5.d |
| Trading assets | $21.3M | $21.3M | 100.00% | 0.04% | RC-R Part II, item 7 |
| All other assets | $3.47B | $3.41B | 98.22% | 6.71% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $1K | $12K | 1250.00% | 0.00% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $4.51B | $4.51B | 100.00% | 8.89% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $157.6M | $77.2M | 48.99% | 0.15% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $114.9M | NA | 0.23% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $50.67B | ties to item 31 ($50.67B) |
|---|---|---|
| Risk-weighted assets before deductions | $50.78B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $50.78B | 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 | 12.21% | 12.21% | 13.13% | 9.68% | 12.98% | 12.99% | 14.14% | 10.25% |
| 1Q26 | Risk-based | 12.24% | 12.24% | 13.17% | 9.72% | 13.06% | 13.07% | 14.31% | 10.26% |
| 4Q25 | Risk-based | 12.32% | 12.32% | 13.26% | 9.70% | 13.15% | 13.20% | 14.60% | 10.03% |
| 3Q25 | Risk-based | 12.15% | 12.15% | 13.09% | 11.43% | 13.29% | 13.29% | 14.49% | 10.31% |
| 2Q25 | Risk-based | 11.61% | 11.61% | 12.69% | 9.19% | 13.11% | 13.11% | 14.41% | 10.16% |
| 1Q25 | Risk-based | 11.46% | 11.46% | 12.56% | 9.02% | 13.16% | 13.16% | 14.34% | 10.10% |
| 4Q24 | Risk-based | 11.37% | 11.37% | 12.42% | 8.97% | 13.15% | 13.15% | 14.49% | 10.29% |
| 3Q24 | Risk-based | 11.17% | 11.17% | 12.21% | 8.72% | 13.25% | 13.25% | 14.44% | 10.08% |
| 2Q24 | Risk-based | 10.82% | 10.82% | 11.84% | 8.53% | 13.08% | 13.08% | 14.24% | 10.10% |
| 1Q24 | Risk-based | 10.68% | 10.68% | 11.70% | 8.41% | 12.76% | 12.76% | 13.98% | 9.86% |
| 4Q23 | Risk-based | 10.55% | 10.55% | 11.61% | 8.30% | 12.58% | 12.58% | 13.79% | 9.79% |
| 3Q23 | Risk-based | 10.48% | 10.48% | 11.45% | 8.13% | 12.66% | 12.67% | 13.78% | 9.78% |
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 |
|---|---|---|---|---|---|---|
| Columbia Bank (this bank) | Risk-based | 12.21% | 12.21% | 13.13% | 9.68% | |
| Valley National Bank | $66.23B | Risk-based | 12.28% | 12.28% | 13.34% | 10.25% |
| CIBC Bank USA | $66.50B | Risk-based | 16.86% | 16.86% | 17.98% | 14.34% |
| Banco Popular de Puerto Rico | $63.34B | Risk-based | 16.40% | 16.40% | 17.66% | 7.53% |
| SouthState Bank, N.A. | $68.79B | Risk-based | 12.17% | 12.17% | 13.27% | 10.28% |
| UMB Bank, N.A. | $71.90B | Risk-based | 11.75% | 11.75% | 12.62% | 8.89% |
| Old National Bank | $73.86B | Risk-based | 11.34% | 11.34% | 12.29% | 8.80% |
| SoFi Bank, N.A. | $56.82B | Risk-based | 15.17% | 15.17% | 15.29% | 13.34% |
| Frost Bank | $53.95B | Risk-based | 14.42% | 14.42% | 15.42% | 9.08% |
| Peer 25th percentile | 12.06% | 12.06% | 13.11% | 8.87% | ||
| Peer median | 13.35% | 13.35% | 14.31% | 9.66% | ||
| Peer 75th percentile | 15.47% | 15.47% | 15.98% | 11.05% | ||
| This bank's percentile | 38 | 38 | 25 | 50 |
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/143662/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.