Commercial Bank of California: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.85% (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: 4.85% (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 11.78% +5.28 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 | $369.6M | 369,587 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.14B | 3,136,756 | RCOAA223 |
| Recomputed ratio | 11.78% | numerator / denominator | |
| Filed ratio | 11.78% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.28 pp | $165.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.78% +3.78 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 | $369.6M | 369,587 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.14B | 3,136,756 | RCOAA223 |
| Recomputed ratio | 11.78% | numerator / denominator | |
| Filed ratio | 11.78% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.78 pp | $118.6M | capital that could be lost first |
Total risk-based capital ratio 12.85% +2.85 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 | $403.2M | 403,189 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.14B | 3,136,756 | RCOAA223 |
| Recomputed ratio | 12.85% | numerator / denominator | |
| Filed ratio | 12.85% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.85 pp | $89.5M | capital that could be lost first |
Tier 1 leverage ratio 9.27% +4.27 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 | $369.6M | 369,587 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $3.99B | 3,985,440 | RCOAA224 |
| Recomputed ratio | 9.27% | numerator / denominator | |
| Filed ratio | 9.27% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.27 pp | $170.3M | 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 | 230,215 | 229,822 | 229,266 | 229,583 | 229,224 | 228,865 | RCOAP742 |
| Retained earnings | 151,786 | 140,553 | 131,586 | 120,337 | 109,284 | 100,869 | RCOAKW00 |
| Accumulated other comprehensive income | (21,934) | (20,712) | (17,044) | (18,205) | (24,377) | (24,570) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 360,067 | 349,663 | 343,808 | 331,715 | 314,131 | 305,164 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 9,520 | 7,878 | 3,660 | 4,171 | 9,614 | 9,096 | P859 - P840 |
| Common equity Tier 1 capital | 369,587 | 357,541 | 347,468 | 335,886 | 323,745 | 314,260 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 369,587 | 357,541 | 347,468 | 335,886 | 323,745 | 314,260 | RCOA8274 |
| Tier 2 capital | 33,602 | 33,179 | 33,150 | 31,652 | 32,151 | 31,311 | RCOA5311 |
| Allowance includable in Tier 2 capital | 33,602 | 33,179 | 33,150 | 31,652 | 32,151 | 31,311 | RCOA5310 |
| Total capital | 403,189 | 390,720 | 380,618 | 367,538 | 355,896 | 345,571 | RCOA3792 |
| Total risk-weighted assets | 3,136,756 | 3,109,759 | 3,046,034 | 2,998,350 | 2,941,926 | 2,914,462 | RCOAA223 |
| Average total assets for the leverage ratio | 3,985,440 | 3,724,720 | 3,740,219 | 3,811,987 | 3,711,174 | 3,552,672 | 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 | $239.3M | $10.7M | 4.47% | 0.34% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $871.5M | $165.7M | 19.01% | 5.28% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $167.2M | $88.6M | 52.99% | 2.83% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $9.6M | $14.4M | 150.00% | 0.46% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $2.60B | $2.59B | 99.35% | 82.45% | RC-R Part II, item 4.d, 5.d |
| All other assets | $136.4M | $165.8M | 121.58% | 5.29% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $109.5M | $105.1M | 95.93% | 3.35% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $175K | NA | 0.01% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $3.14B | ties to item 31 ($3.14B) |
|---|---|---|
| Risk-weighted assets before deductions | $3.14B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $3.14B | 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 | 11.78% | 11.78% | 12.85% | 9.27% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 11.50% | 11.50% | 12.56% | 9.60% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 11.41% | 11.41% | 12.50% | 9.29% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 11.20% | 11.20% | 12.26% | 8.81% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 11.00% | 11.00% | 12.10% | 8.72% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 10.78% | 10.78% | 11.86% | 8.85% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 10.57% | 10.57% | 11.65% | 9.50% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 10.44% | 10.44% | 11.46% | 7.92% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 10.52% | 10.52% | 11.54% | 7.96% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 10.04% | 10.04% | 11.04% | 7.73% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 9.84% | 9.84% | 10.86% | 8.18% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 10.00% | 10.00% | 11.09% | 8.20% | 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 of California (this bank) | Risk-based | 11.78% | 11.78% | 12.85% | 9.27% | |
| RCB Bank | $3.98B | Risk-based | 16.30% | 16.30% | 17.25% | 10.70% |
| Vallant Bank | $3.99B | Risk-based | 12.05% | 12.05% | 13.28% | 9.85% |
| Central Bank & Trust Company | $4.01B | Risk-based | 15.12% | 15.12% | 16.08% | 12.42% |
| River Bank & Trust | $4.02B | Risk-based | 12.57% | 12.57% | 13.82% | 9.23% |
| Union Savings Bank | $4.02B | CBLR | NA | NA | NA | 10.51% |
| California Bank of Commerce, N.A. | $4.02B | Risk-based | 13.93% | 13.93% | 14.94% | 12.80% |
| West Bank | $4.03B | Risk-based | 13.03% | 13.03% | 13.97% | 10.79% |
| Spencer Savings Bank, Savings and Loan Association | $4.04B | Risk-based | 16.80% | 16.80% | 17.86% | 11.23% |
| Sumitomo Mitsui Trust Bank (U.S.A.) Limited | $3.92B | Risk-based | 45.25% | 45.25% | 45.25% | 12.72% |
| Peer 25th percentile | 12.91% | 12.91% | 13.93% | 10.51% | ||
| Peer median | 14.52% | 14.52% | 15.51% | 10.79% | ||
| Peer 75th percentile | 16.42% | 16.42% | 17.40% | 12.42% | ||
| This bank's percentile | 0 | 0 | 0 | 11 |
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/3189063/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.