Commercial Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.97% (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: 5.97% (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 13.02% +6.52 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 | $260.0M | 260,015 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.00B | 1,996,486 | RCOAA223 |
| Recomputed ratio | 13.02% | numerator / denominator | |
| Filed ratio | 13.02% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.52 pp | $130.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.02% +5.02 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 | $260.0M | 260,015 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.00B | 1,996,486 | RCOAA223 |
| Recomputed ratio | 13.02% | numerator / denominator | |
| Filed ratio | 13.02% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.02 pp | $100.3M | capital that could be lost first |
Total risk-based capital ratio 13.97% +3.97 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 | $278.9M | 278,850 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.00B | 1,996,486 | RCOAA223 |
| Recomputed ratio | 13.97% | numerator / denominator | |
| Filed ratio | 13.97% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.97 pp | $79.2M | capital that could be lost first |
Tier 1 leverage ratio 11.58% +6.58 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 | $260.0M | 260,015 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.24B | 2,244,694 | RCOAA224 |
| Recomputed ratio | 11.58% | numerator / denominator | |
| Filed ratio | 11.58% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.58 pp | $147.8M | 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 | 117,296 | 117,296 | 117,296 | 117,296 | 117,296 | 117,296 | RCOAP742 |
| Retained earnings | 145,321 | 134,695 | 124,313 | 144,400 | 135,869 | 127,323 | RCOAKW00 |
| Accumulated other comprehensive income | (718) | (825) | (674) | (741) | (1,161) | (1,349) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 261,899 | 251,166 | 240,935 | 260,955 | 252,004 | 243,270 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (1,884) | (2,058) | (2,853) | (3,069) | (2,568) | (2,671) | P859 - P840 |
| Common equity Tier 1 capital | 260,015 | 249,108 | 238,082 | 257,886 | 249,436 | 240,599 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 260,015 | 249,108 | 238,082 | 257,886 | 249,436 | 240,599 | RCOA8274 |
| Tier 2 capital | 18,835 | 18,447 | 18,214 | 18,012 | 18,059 | 18,179 | RCOA5311 |
| Allowance includable in Tier 2 capital | 18,835 | 18,447 | 18,214 | 18,012 | 18,059 | 18,179 | RCOA5310 |
| Total capital | 278,850 | 267,555 | 256,296 | 275,898 | 267,495 | 258,778 | RCOA3792 |
| Total risk-weighted assets | 1,996,486 | 1,909,063 | 1,897,634 | 1,820,367 | 1,834,162 | 1,846,524 | RCOAA223 |
| Average total assets for the leverage ratio | 2,244,694 | 2,236,462 | 2,205,443 | 2,143,549 | 2,222,835 | 2,263,917 | 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 | $161.3M | $28.3M | 17.54% | 1.42% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $133.7M | $15.9M | 11.88% | 0.80% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $11.4M | $1.8M | 15.47% | 0.09% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $432.2M | $220.4M | 50.99% | 11.04% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $359K | $359K | 100.00% | 0.02% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.50B | $1.48B | 98.77% | 74.00% | RC-R Part II, item 4.d, 5.d |
| All other assets | $113.5M | $102.3M | 90.13% | 5.13% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $132.4M | $132.4M | 100.00% | 6.63% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $22.1M | $7.6M | 34.20% | 0.38% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $10.0M | NA | 0.50% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.99B | ties to item 31 ($1.99B) |
|---|---|---|
| Risk-weighted assets before deductions | $2.00B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $2.00B | 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 | 13.02% | 13.02% | 13.97% | 11.58% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 13.05% | 13.05% | 14.02% | 11.14% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 12.55% | 12.55% | 13.51% | 10.80% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 14.17% | 14.17% | 15.16% | 12.03% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 13.60% | 13.60% | 14.58% | 11.22% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 13.03% | 13.03% | 14.01% | 10.63% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 12.48% | 12.48% | 13.45% | 10.56% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 12.88% | 12.88% | 13.87% | 10.82% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 12.47% | 12.47% | 13.34% | 10.59% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 12.47% | 12.47% | 13.36% | 10.45% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.35% | 12.35% | 13.24% | 10.33% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 11.99% | 11.99% | 12.86% | 10.07% | 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 |
|---|---|---|---|---|---|---|
| Commercial Bank (this bank) | Risk-based | 13.02% | 13.02% | 13.97% | 11.58% | |
| OMB Bank | $2.36B | Risk-based | 9.88% | 9.88% | 11.13% | 9.16% |
| Bank Iowa | $2.35B | Risk-based | 10.87% | 10.87% | 12.10% | 8.94% |
| Bessemer Trust Company | $2.36B | Risk-based | 56.09% | 56.09% | 56.09% | 6.66% |
| FVCbank | $2.36B | Risk-based | 15.41% | 15.41% | 16.46% | 12.94% |
| Texas First Bank | $2.35B | CBLR | NA | NA | NA | 9.96% |
| The Bank of Commerce | $2.34B | Risk-based | 19.09% | 19.09% | 20.35% | 15.69% |
| Luana Savings Bank | $2.34B | CBLR | NA | NA | NA | 9.70% |
| Pioneer Bank, N.A. | $2.34B | Risk-based | 13.22% | 13.22% | 14.48% | 9.97% |
| PiBank, N.A. | $2.37B | Risk-based | 10.83% | 17.27% | 18.52% | 9.71% |
| Peer 25th percentile | 10.85% | 12.05% | 13.29% | 9.16% | ||
| Peer median | 13.22% | 15.41% | 16.46% | 9.71% | ||
| Peer 75th percentile | 17.25% | 18.18% | 19.43% | 9.97% | ||
| This bank's percentile | 43 | 29 | 29 | 78 |
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/497039/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.