The Eastern Colorado Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.36% (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: 7.36% (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 14.22% +7.72 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 | $81.6M | 81,633 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $574.1M | 574,067 | RCOAA223 |
| Recomputed ratio | 14.22% | numerator / denominator | |
| Filed ratio | 14.22% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.72 pp | $44.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.22% +6.22 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 | $81.6M | 81,633 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $574.1M | 574,067 | RCOAA223 |
| Recomputed ratio | 14.22% | numerator / denominator | |
| Filed ratio | 14.22% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.22 pp | $35.7M | capital that could be lost first |
Total risk-based capital ratio 15.36% +5.36 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 | $88.2M | 88,180 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $574.1M | 574,067 | RCOAA223 |
| Recomputed ratio | 15.36% | numerator / denominator | |
| Filed ratio | 15.36% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.36 pp | $30.8M | capital that could be lost first |
Tier 1 leverage ratio 11.31% +6.31 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 | $81.6M | 81,633 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $721.5M | 721,547 | RCOAA224 |
| Recomputed ratio | 11.31% | numerator / denominator | |
| Filed ratio | 11.31% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.31 pp | $45.6M | 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 | 38,140 | 33,140 | 33,140 | 32,886 | 32,886 | 32,886 | RCOAP742 |
| Retained earnings | 49,599 | 48,812 | 47,684 | 46,235 | 44,702 | 44,118 | RCOAKW00 |
| Accumulated other comprehensive income | (6,082) | (5,925) | (6,107) | (6,760) | (8,773) | (8,121) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 81,657 | 76,027 | 74,717 | 72,361 | 68,815 | 68,883 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (24) | (181) | (2) | 647 | 2,655 | 1,997 | P859 - P840 |
| Common equity Tier 1 capital | 81,633 | 75,846 | 74,715 | 73,008 | 71,470 | 70,880 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 81,633 | 75,846 | 74,715 | 73,008 | 71,470 | 70,880 | RCOA8274 |
| Tier 2 capital | 6,547 | 6,460 | 6,374 | 6,384 | 6,049 | 6,007 | RCOA5311 |
| Allowance includable in Tier 2 capital | 6,547 | 6,460 | 6,374 | 6,384 | 6,049 | 6,007 | RCOA5310 |
| Total capital | 88,180 | 82,306 | 81,089 | 79,392 | 77,519 | 76,887 | RCOA3792 |
| Total risk-weighted assets | 574,067 | 574,941 | 582,097 | 570,397 | 575,217 | 581,856 | RCOAA223 |
| Average total assets for the leverage ratio | 721,547 | 708,359 | 696,545 | 683,885 | 688,072 | 675,708 | 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 | $39.9M | $6.7M | 16.85% | 1.17% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $136.7M | $62.6M | 45.81% | 10.91% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $31.5M | $6.3M | 20.00% | 1.10% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $58.5M | $31.0M | 53.01% | 5.40% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $396.5M | $394.3M | 99.43% | 68.68% | RC-R Part II, item 4.d, 5.d |
| All other assets | $62.3M | $60.3M | 96.80% | 10.51% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $762K | $9.5M | 1250.00% | 1.66% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $1.4M | $1.4M | 100.00% | 0.24% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.9M | NA | 0.33% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $572.2M | ties to item 31 ($572.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $574.1M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $574.1M | 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 | 14.22% | 14.22% | 15.36% | 11.31% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.19% | 13.19% | 14.32% | 10.71% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.84% | 12.84% | 13.93% | 10.73% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.80% | 12.80% | 13.92% | 10.68% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.42% | 12.42% | 13.48% | 10.39% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.18% | 12.18% | 13.21% | 10.49% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.29% | 12.29% | 13.33% | 10.48% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.43% | 12.43% | 13.51% | 10.60% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.55% | 12.55% | 13.65% | 10.69% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.83% | 12.83% | 13.97% | 10.66% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.88% | 12.88% | 14.03% | 10.67% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.02% | 13.02% | 14.18% | 10.81% | 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 |
|---|---|---|---|---|---|---|
| The Eastern Colorado Bank (this bank) | Risk-based | 14.22% | 14.22% | 15.36% | 11.31% | |
| Prism Bank | $720.9M | Risk-based | 11.19% | 11.19% | 12.44% | 10.08% |
| Albany Bank & Trust Co., N.A. | $721.8M | CBLR | NA | NA | NA | 16.98% |
| The First National Bank of Sonora | $722.0M | Risk-based | 9.93% | 9.93% | 10.80% | 8.00% |
| Union State Bank | $719.1M | Risk-based | 14.00% | 14.00% | 15.11% | 10.25% |
| The Bank of Elk River | $719.1M | Risk-based | 13.64% | 13.64% | 14.80% | 9.14% |
| First National Bank of Scotia | $719.0M | Risk-based | 13.65% | 13.65% | 14.86% | 9.22% |
| The Bradford National Bank of Greenville | $722.8M | Risk-based | 13.05% | 13.05% | 14.26% | 8.93% |
| Amg National Trust Bank | $722.9M | Risk-based | 24.32% | 24.32% | 24.95% | 15.37% |
| Bank of Luxemburg | $723.4M | Risk-based | 11.40% | 11.40% | 12.24% | 9.64% |
| Peer 25th percentile | 11.35% | 11.35% | 12.39% | 9.14% | ||
| Peer median | 13.35% | 13.35% | 14.53% | 9.64% | ||
| Peer 75th percentile | 13.74% | 13.74% | 14.93% | 10.25% | ||
| This bank's percentile | 88 | 88 | 88 | 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/775054/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.