Columbia Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.11% (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: 6.11% (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 13.19% +6.69 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 | $1.09B | 1,092,480 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $8.28B | 8,280,534 | RCOAA223 |
| Recomputed ratio | 13.19% | numerator / denominator | |
| Filed ratio | 13.19% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.69 pp | $554.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.19% +5.19 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 | $1.09B | 1,092,480 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $8.28B | 8,280,534 | RCOAA223 |
| Recomputed ratio | 13.19% | numerator / denominator | |
| Filed ratio | 13.19% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.19 pp | $430.0M | capital that could be lost first |
Total risk-based capital ratio 14.11% +4.11 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 | $1.17B | 1,168,427 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $8.28B | 8,280,534 | RCOAA223 |
| Recomputed ratio | 14.11% | numerator / denominator | |
| Filed ratio | 14.11% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.11 pp | $340.4M | capital that could be lost first |
Tier 1 leverage ratio 9.75% +4.75 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 | $1.09B | 1,092,480 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $11.21B | 11,210,597 | RCOAA224 |
| Recomputed ratio | 9.75% | numerator / denominator | |
| Filed ratio | 9.75% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.75 pp | $532.0M | 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 | 495,175 | 491,098 | 492,031 | 489,181 | 487,159 | 484,992 | RCOAP742 |
| Retained earnings | 715,091 | 700,147 | 685,397 | 669,549 | 690,214 | 677,799 | RCOAKW00 |
| Accumulated other comprehensive income | (70,779) | (76,722) | (74,776) | (87,802) | (94,054) | (100,038) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 1,139,487 | 1,114,523 | 1,102,652 | 1,070,928 | 1,083,319 | 1,062,753 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (47,007) | (41,619) | (44,133) | (31,686) | (23,333) | (23,659) | P859 - P840 |
| Common equity Tier 1 capital | 1,092,480 | 1,072,904 | 1,058,519 | 1,039,242 | 1,059,986 | 1,039,094 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 1,092,480 | 1,072,904 | 1,058,519 | 1,039,242 | 1,059,986 | 1,039,094 | RCOA8274 |
| Tier 2 capital | 75,947 | 72,883 | 71,055 | 69,491 | 67,930 | 66,249 | RCOA5311 |
| Allowance includable in Tier 2 capital | 75,947 | 72,883 | 71,055 | 69,491 | 67,930 | 66,249 | RCOA5310 |
| Total capital | 1,168,427 | 1,145,787 | 1,129,574 | 1,108,733 | 1,127,916 | 1,105,343 | RCOA3792 |
| Total risk-weighted assets | 8,280,534 | 8,016,727 | 8,019,178 | 7,983,015 | 7,831,588 | 7,690,852 | RCOAA223 |
| Average total assets for the leverage ratio | 11,210,597 | 10,966,881 | 10,950,722 | 10,749,308 | 10,650,504 | 10,513,857 | 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 | $1.09B | $12.3M | 1.13% | 0.15% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $1.75B | $253.8M | 14.54% | 3.06% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $3.81B | $2.00B | 52.32% | 24.10% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $13.7M | $20.6M | 150.00% | 0.25% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $43.6M | $65.4M | 150.00% | 0.79% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $4.62B | $4.62B | 99.98% | 55.80% | RC-R Part II, item 4.d, 5.d |
| All other assets | $840.5M | $767.6M | 91.33% | 9.27% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $538.7M | $528.0M | 98.00% | 6.38% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $17.3M | $6.6M | 38.30% | 0.08% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $9.9M | NA | 0.12% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $8.27B | ties to item 31 ($8.27B) |
|---|---|---|
| Risk-weighted assets before deductions | $8.28B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $8.28B | 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 | 13.19% | 13.19% | 14.11% | 9.75% | 12.98% | 12.99% | 14.14% | 10.25% |
| 1Q26 | Risk-based | 13.38% | 13.38% | 14.29% | 9.78% | 13.06% | 13.07% | 14.31% | 10.26% |
| 4Q25 | Risk-based | 13.20% | 13.20% | 14.09% | 9.67% | 13.15% | 13.20% | 14.60% | 10.03% |
| 3Q25 | Risk-based | 13.02% | 13.02% | 13.89% | 9.67% | 13.29% | 13.29% | 14.49% | 10.31% |
| 2Q25 | Risk-based | 13.53% | 13.53% | 14.40% | 9.95% | 13.11% | 13.11% | 14.41% | 10.16% |
| 1Q25 | Risk-based | 13.51% | 13.51% | 14.37% | 9.88% | 13.16% | 13.16% | 14.34% | 10.10% |
| 4Q24 | Risk-based | 13.56% | 13.56% | 14.41% | 9.64% | 13.15% | 13.15% | 14.49% | 10.29% |
| 3Q24 | Risk-based | 13.61% | 13.61% | 14.44% | 9.62% | 13.25% | 13.25% | 14.44% | 10.08% |
| 2Q24 | Risk-based | 13.50% | 13.50% | 14.32% | 9.42% | 13.08% | 13.08% | 14.24% | 10.10% |
| 1Q24 | Risk-based | 13.44% | 13.44% | 14.25% | 9.49% | 12.76% | 12.76% | 13.98% | 9.86% |
| 4Q23 | Risk-based | 13.22% | 13.22% | 14.02% | 9.48% | 12.58% | 12.58% | 13.79% | 9.79% |
| 3Q23 | Risk-based | 13.06% | 13.06% | 13.86% | 9.67% | 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 | 13.19% | 13.19% | 14.11% | 9.75% | |
| First Commonwealth Bank | $12.18B | Risk-based | 12.24% | 12.24% | 14.00% | 10.17% |
| Oriental Bank | $12.04B | Risk-based | 13.22% | 13.22% | 14.48% | 10.57% |
| Happen Bank, N.A. | $12.48B | Risk-based | 15.57% | 15.57% | 16.83% | 10.98% |
| NBH Bank | $12.54B | Risk-based | 12.27% | 12.27% | 13.39% | 10.27% |
| Farmers and Merchants Bank of Long Beach | $11.77B | Risk-based | 18.25% | 20.65% | 21.86% | 13.95% |
| The Park National Bank | $12.61B | Risk-based | 12.24% | 12.24% | 13.54% | 10.33% |
| PlainsCapital Bank | $12.68B | Risk-based | 12.50% | 12.50% | 13.47% | 9.73% |
| Dollar Bank, Federal Savings Bank | $12.70B | Risk-based | 15.38% | 15.38% | 16.45% | 11.05% |
| Peer 25th percentile | 12.26% | 12.26% | 13.53% | 10.25% | ||
| Peer median | 12.86% | 12.86% | 14.24% | 10.45% | ||
| Peer 75th percentile | 15.43% | 15.43% | 16.55% | 10.99% | ||
| This bank's percentile | 50 | 50 | 50 | 12 |
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/174572/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.