Commonwealth Business Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 11.87% (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: 11.87% (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 18.65% +12.15 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 | $272.7M | 272,694 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.46B | 1,461,886 | RCOAA223 |
| Recomputed ratio | 18.65% | numerator / denominator | |
| Filed ratio | 18.65% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +12.15 pp | $177.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 18.65% +10.65 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 | $272.7M | 272,694 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.46B | 1,461,886 | RCOAA223 |
| Recomputed ratio | 18.65% | numerator / denominator | |
| Filed ratio | 18.65% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +10.65 pp | $155.7M | capital that could be lost first |
Total risk-based capital ratio 19.87% +9.87 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 | $290.4M | 290,405 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.46B | 1,461,886 | RCOAA223 |
| Recomputed ratio | 19.87% | numerator / denominator | |
| Filed ratio | 19.87% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +9.87 pp | $144.2M | capital that could be lost first |
Tier 1 leverage ratio 13.93% +8.93 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 | $272.7M | 272,694 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.96B | 1,957,197 | RCOAA224 |
| Recomputed ratio | 13.93% | numerator / denominator | |
| Filed ratio | 13.93% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +8.93 pp | $174.8M | 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 | 69,220 | 69,220 | 69,220 | 69,220 | 69,220 | 69,220 | RCOAP742 |
| Retained earnings | 206,257 | 203,537 | 199,092 | 195,771 | 192,132 | 188,620 | RCOAKW00 |
| Accumulated other comprehensive income | 10 | 48 | 113 | 80 | 19 | (81) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 275,487 | 272,805 | 268,425 | 265,071 | 261,371 | 257,759 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (2,793) | (2,803) | (2,887) | (2,881) | (2,762) | (2,696) | P859 - P840 |
| Common equity Tier 1 capital | 272,694 | 270,002 | 265,538 | 262,190 | 258,609 | 255,063 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 272,694 | 270,002 | 265,538 | 262,190 | 258,609 | 255,063 | RCOA8274 |
| Tier 2 capital | 17,711 | 17,208 | 16,636 | 16,352 | 15,692 | 15,081 | RCOA5311 |
| Allowance includable in Tier 2 capital | 17,711 | 17,208 | 16,636 | 16,352 | 15,692 | 15,081 | RCOA5310 |
| Total capital | 290,405 | 287,210 | 282,174 | 278,542 | 274,301 | 270,144 | RCOA3792 |
| Total risk-weighted assets | 1,461,886 | 1,404,439 | 1,397,102 | 1,363,899 | 1,365,550 | 1,338,949 | RCOAA223 |
| Average total assets for the leverage ratio | 1,957,197 | 1,961,535 | 2,006,868 | 1,831,513 | 1,790,162 | 1,821,638 | 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 | $347.1M | $1.2M | 0.35% | 0.08% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $58.5M | $11.0M | 18.77% | 0.75% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $434K | $87K | 20.00% | 0.01% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $98.2M | $54.5M | 55.51% | 3.73% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $20.3M | $30.4M | 150.00% | 2.08% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $28.7M | $32.4M | 112.75% | 2.21% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.38B | $1.25B | 91.12% | 85.82% | RC-R Part II, item 4.d, 5.d |
| All other assets | $45.8M | $49.3M | 107.65% | 3.37% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $31.4M | $27.3M | 86.97% | 1.87% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.1M | NA | 0.08% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.46B | ties to item 31 ($1.46B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.46B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.46B | 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 | 18.65% | 18.65% | 19.87% | 13.93% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 19.22% | 19.22% | 20.45% | 13.76% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 19.01% | 19.01% | 20.20% | 13.23% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 19.22% | 19.22% | 20.42% | 14.32% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 18.94% | 18.94% | 20.09% | 14.45% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 19.05% | 19.05% | 20.18% | 14.00% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 18.95% | 18.95% | 20.16% | 14.07% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 18.95% | 18.95% | 20.18% | 14.58% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 18.28% | 18.28% | 19.50% | 14.45% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 18.65% | 18.65% | 19.91% | 13.84% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 18.05% | 18.05% | 19.27% | 12.96% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 17.57% | 17.57% | 18.79% | 12.50% | 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 |
|---|---|---|---|---|---|---|
| Commonwealth Business Bank (this bank) | Risk-based | 18.65% | 18.65% | 19.87% | 13.93% | |
| First Commerce Bank | $1.96B | Risk-based | 11.17% | 11.17% | 12.12% | 10.15% |
| Planters Bank, Inc. | $1.96B | Risk-based | 15.01% | 15.01% | 16.26% | 12.45% |
| Citizens National Bank | $1.96B | Risk-based | 15.08% | 15.08% | 16.27% | 11.17% |
| South Atlantic Bank | $1.98B | Risk-based | 11.27% | 11.27% | 12.21% | 9.42% |
| Tri City National Bank | $1.95B | CBLR | NA | NA | NA | 11.10% |
| Climate First Bank | $1.94B | Risk-based | 9.83% | 9.83% | 10.87% | 9.66% |
| Heritage Bank, Inc. | $1.99B | Risk-based | 11.86% | 11.86% | 12.97% | 9.01% |
| Yakima Federal Savings and Loan Association | $2.00B | CBLR | NA | NA | NA | 28.14% |
| The Conway National Bank | $2.00B | Risk-based | 19.18% | 19.18% | 20.12% | 10.23% |
| Thomaston Savings Bank | $1.93B | CBLR | NA | NA | NA | 10.68% |
| Peer 25th percentile | 11.22% | 11.22% | 12.16% | 9.78% | ||
| Peer median | 11.86% | 11.86% | 12.97% | 10.46% | ||
| Peer 75th percentile | 15.04% | 15.04% | 16.26% | 11.15% | ||
| This bank's percentile | 86 | 86 | 86 | 90 |
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/3337097/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.