Commerceone Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.89% (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: 4.89% (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 11.89% +5.39 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 | $87.3M | 87,337 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $734.8M | 734,800 | RCOAA223 |
| Recomputed ratio | 11.89% | numerator / denominator | |
| Filed ratio | 11.89% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.39 pp | $39.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.89% +3.89 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 | $87.3M | 87,337 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $734.8M | 734,800 | RCOAA223 |
| Recomputed ratio | 11.89% | numerator / denominator | |
| Filed ratio | 11.89% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.89 pp | $28.6M | capital that could be lost first |
Total risk-based capital ratio 12.89% +2.89 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 | $94.7M | 94,687 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $734.8M | 734,800 | RCOAA223 |
| Recomputed ratio | 12.89% | numerator / denominator | |
| Filed ratio | 12.89% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.89 pp | $21.2M | capital that could be lost first |
Tier 1 leverage ratio 9.01% +4.01 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 | $87.3M | 87,337 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $968.8M | 968,844 | RCOAA224 |
| Recomputed ratio | 9.01% | numerator / denominator | |
| Filed ratio | 9.01% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.01 pp | $38.9M | 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 | 50,988 | 50,906 | 50,823 | 50,738 | 50,652 | 50,561 | RCOAP742 |
| Retained earnings | 36,349 | 32,713 | 37,851 | 35,429 | 32,224 | 29,608 | RCOAKW00 |
| Accumulated other comprehensive income | (2,341) | (2,295) | (2,203) | (2,571) | (3,646) | (3,192) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 84,996 | 81,324 | 86,471 | 83,596 | 79,230 | 76,977 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,341 | 2,295 | 2,203 | 2,571 | 3,646 | 3,192 | P859 - P840 |
| Common equity Tier 1 capital | 87,337 | 83,619 | 88,674 | 86,167 | 82,876 | 80,169 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 87,337 | 83,619 | 88,674 | 86,167 | 82,876 | 80,169 | RCOA8274 |
| Tier 2 capital | 7,350 | 7,360 | 9,046 | 8,721 | 8,311 | 7,921 | RCOA5311 |
| Allowance includable in Tier 2 capital | 7,350 | 7,360 | 9,046 | 8,721 | 8,311 | 7,921 | RCOA5310 |
| Total capital | 94,687 | 90,979 | 97,720 | 94,888 | 91,187 | 88,090 | RCOA3792 |
| Total risk-weighted assets | 734,800 | 738,709 | 757,993 | 730,099 | 686,028 | 656,439 | RCOAA223 |
| Average total assets for the leverage ratio | 968,844 | 861,782 | 812,076 | 776,235 | 775,926 | 785,383 | 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 | $314.6M | $7.3M | 2.31% | 0.99% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $46.9M | $9.1M | 19.48% | 1.24% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $161.8M | $104.7M | 64.71% | 14.25% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $33.4M | $50.1M | 150.00% | 6.82% | RC-R Part II, item 4.b, 5.b |
| Loans: all other | $498.9M | $477.6M | 95.72% | 65.00% | RC-R Part II, item 4.d, 5.d |
| All other assets | $17.9M | $17.3M | 96.46% | 2.35% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $66.7M | $66.7M | 100.00% | 9.07% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $1.0M | $0 | 0.00% | 0.00% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $2.0M | NA | 0.27% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $732.8M | does not tie to item 31 ($734.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $734.8M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $734.8M | 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 | 11.89% | 11.89% | 12.89% | 9.01% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 11.32% | 11.32% | 12.32% | 9.70% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 11.70% | 11.70% | 12.89% | 10.92% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 11.80% | 11.80% | 13.00% | 11.10% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 12.08% | 12.08% | 13.29% | 10.68% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 12.21% | 12.21% | 13.42% | 10.21% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 12.02% | 12.02% | 13.21% | 10.58% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 12.16% | 12.16% | 13.35% | 10.84% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 11.69% | 11.69% | 12.86% | 11.38% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 12.38% | 12.38% | 13.55% | 11.03% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 11.84% | 11.84% | 13.00% | 11.13% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 11.69% | 11.69% | 12.86% | 11.41% | 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 |
|---|---|---|---|---|---|---|
| Commerceone Bank (this bank) | Risk-based | 11.89% | 11.89% | 12.89% | 9.01% | |
| United Bank of Michigan | $1.06B | CBLR | NA | NA | NA | 10.61% |
| Centennial Bank | $1.06B | Risk-based | 12.67% | 12.67% | 13.92% | 9.82% |
| Nebraskaland Bank | $1.06B | CBLR | NA | NA | NA | 9.12% |
| Great Midwest Bank, State Savings Bank | $1.06B | CBLR | NA | NA | NA | 16.50% |
| Farm Bureau Bank FSB | $1.06B | Risk-based | 13.40% | 13.40% | 14.65% | 10.09% |
| Crescent Bank | $1.07B | Risk-based | 34.05% | 34.05% | 35.17% | 15.01% |
| Sound Community Bank | $1.07B | CBLR | NA | NA | NA | 10.93% |
| CNB Bank | $1.07B | CBLR | NA | NA | NA | 9.73% |
| Core Bank | $1.07B | Risk-based | 12.17% | 12.17% | 13.42% | 9.77% |
| Border Bank | $1.06B | Risk-based | 10.54% | 10.54% | 11.79% | 9.07% |
| Peer 25th percentile | 12.17% | 12.17% | 13.42% | 9.74% | ||
| Peer median | 12.67% | 12.67% | 13.92% | 9.95% | ||
| Peer 75th percentile | 13.40% | 13.40% | 14.65% | 10.85% | ||
| This bank's percentile | 20 | 20 | 20 | 0 |
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/5227101/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.