Compass Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.03% (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: 5.03% (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 11.77% +5.27 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 | $20.9M | 20,882 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $177.4M | 177,365 | RCOAA223 |
| Recomputed ratio | 11.77% | numerator / denominator | |
| Filed ratio | 11.77% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.27 pp | $9.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.77% +3.77 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 | $20.9M | 20,882 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $177.4M | 177,365 | RCOAA223 |
| Recomputed ratio | 11.77% | numerator / denominator | |
| Filed ratio | 11.77% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.77 pp | $6.7M | capital that could be lost first |
Total risk-based capital ratio 13.03% +3.03 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 | $23.1M | 23,111 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $177.4M | 177,365 | RCOAA223 |
| Recomputed ratio | 13.03% | numerator / denominator | |
| Filed ratio | 13.03% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.03 pp | $5.4M | capital that could be lost first |
Tier 1 leverage ratio 8.77% +3.77 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 | $20.9M | 20,882 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $238.1M | 238,144 | RCOAA224 |
| Recomputed ratio | 8.77% | numerator / denominator | |
| Filed ratio | 8.77% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.77 pp | $9.0M | 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 | 9,973 | 9,973 | 9,973 | 9,973 | 9,973 | 9,973 | RCOAP742 |
| Retained earnings | 12,767 | 12,320 | 11,819 | 11,588 | 11,230 | 11,065 | RCOAKW00 |
| Accumulated other comprehensive income | (1,531) | (1,661) | (1,561) | (1,786) | (2,113) | (2,424) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 21,209 | 20,632 | 20,231 | 19,775 | 19,090 | 18,614 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (327) | (218) | (338) | (134) | 172 | 462 | P859 - P840 |
| Common equity Tier 1 capital | 20,882 | 20,414 | 19,893 | 19,641 | 19,262 | 19,076 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 20,882 | 20,414 | 19,893 | 19,641 | 19,262 | 19,076 | RCOA8274 |
| Tier 2 capital | 2,229 | 2,212 | 2,275 | 2,210 | 2,158 | 2,144 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,229 | 2,212 | 2,275 | 2,210 | 2,158 | 2,144 | RCOA5310 |
| Total capital | 23,111 | 22,626 | 22,168 | 21,851 | 21,420 | 21,220 | RCOA3792 |
| Total risk-weighted assets | 177,365 | 176,060 | 181,246 | 176,258 | 172,166 | 171,150 | RCOAA223 |
| Average total assets for the leverage ratio | 238,144 | 245,727 | 240,689 | 235,842 | 231,919 | 232,450 | 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 | $4.2M | $199K | 4.80% | 0.11% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $26.4M | $5.9M | 22.53% | 3.33% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $1.1M | $228K | 20.00% | 0.13% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $98.6M | $49.3M | 50.02% | 27.66% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $416K | $624K | 150.00% | 0.35% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $1.9M | $2.9M | 150.00% | 1.64% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $99.9M | $96.5M | 96.59% | 54.13% | RC-R Part II, item 4.d, 5.d |
| All other assets | $10.1M | $10.1M | 99.30% | 5.64% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $12.5M | $12.5M | 100.00% | 7.01% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $200 | NA | 0.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $178.3M | ties to item 31 ($178.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $178.3M | RCONB704 |
| Less: excess allowance for credit losses | $953K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $177.4M | 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 | 11.77% | 11.77% | 13.03% | 8.77% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.59% | 11.59% | 12.85% | 8.31% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 10.98% | 10.98% | 12.23% | 8.27% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.14% | 11.14% | 12.40% | 8.33% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.19% | 11.19% | 12.44% | 8.31% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.15% | 11.15% | 12.40% | 8.21% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 10.70% | 10.70% | 11.95% | 8.01% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 10.53% | 10.53% | 11.77% | 8.10% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 10.29% | 10.29% | 11.47% | 8.22% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 10.51% | 10.51% | 11.68% | 8.05% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 10.10% | 10.10% | 11.20% | 7.96% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 10.20% | 10.20% | 11.33% | 8.07% | 14.65% | 14.67% | 15.79% | 10.60% |
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 |
|---|---|---|---|---|---|---|
| Compass Bank (this bank) | Risk-based | 11.77% | 11.77% | 13.03% | 8.77% | |
| Marion State Bank | $237.4M | Risk-based | 16.07% | 16.07% | 17.05% | 11.88% |
| Alpine Capital Bank | $237.3M | Risk-based | 22.20% | 22.20% | 23.45% | 13.74% |
| Buckeye Community Bank | $238.3M | CBLR | NA | NA | NA | 12.94% |
| Citizens Bank of the Midwest | $238.3M | Risk-based | 11.83% | 11.83% | 13.03% | 8.39% |
| Williamstown Bank, Inc. | $236.7M | CBLR | NA | NA | NA | 10.14% |
| Spring Hill State Bank | $238.5M | Risk-based | 28.91% | 28.91% | 30.18% | 16.65% |
| First National Bank and Trust | $238.6M | CBLR | NA | NA | NA | 11.54% |
| Bankcda | $238.9M | CBLR | NA | NA | NA | 11.45% |
| Peer 25th percentile | 15.01% | 15.01% | 16.04% | 11.12% | ||
| Peer median | 19.14% | 19.14% | 20.25% | 11.71% | ||
| Peer 75th percentile | 23.88% | 23.88% | 25.13% | 13.14% | ||
| This bank's percentile | 0 | 0 | 25 | 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/149150/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.