Frost Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.42% (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: 7.42% (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 14.42% +7.92 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 | $4.82B | 4,820,325 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $33.43B | 33,426,004 | RCOAA223 |
| Recomputed ratio | 14.42% | numerator / denominator | |
| Filed ratio | 14.42% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.92 pp | $2.65B | capital that could be lost first |
Tier 1 risk-based capital ratio 14.42% +6.42 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 | $4.82B | 4,820,325 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $33.43B | 33,426,004 | RCOAA223 |
| Recomputed ratio | 14.42% | numerator / denominator | |
| Filed ratio | 14.42% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.42 pp | $2.15B | capital that could be lost first |
Total risk-based capital ratio 15.42% +5.42 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 | $5.15B | 5,154,862 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $33.43B | 33,426,004 | RCOAA223 |
| Recomputed ratio | 15.42% | numerator / denominator | |
| Filed ratio | 15.42% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.42 pp | $1.81B | capital that could be lost first |
Tier 1 leverage ratio 9.08% +4.08 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 | $4.82B | 4,820,325 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $53.11B | 53,106,290 | RCOAA224 |
| Recomputed ratio | 9.08% | numerator / denominator | |
| Filed ratio | 9.08% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.08 pp | $2.16B | 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 | 1,175,091 | 1,175,091 | 1,175,091 | 1,175,092 | 1,175,092 | 1,175,091 | RCOAP742 |
| Retained earnings | 4,335,885 | 4,273,038 | 4,208,985 | 4,154,954 | 4,058,569 | 3,974,368 | RCOAKW00 |
| Accumulated other comprehensive income | (851,660) | (923,511) | (842,951) | (924,420) | (1,140,472) | (1,129,211) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 4,659,316 | 4,524,618 | 4,541,125 | 4,405,626 | 4,093,189 | 4,020,248 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 161,009 | 230,632 | 146,719 | 227,940 | 443,296 | 430,617 | P859 - P840 |
| Common equity Tier 1 capital | 4,820,325 | 4,755,250 | 4,687,844 | 4,633,566 | 4,536,485 | 4,450,865 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 4,820,325 | 4,755,250 | 4,687,844 | 4,633,566 | 4,536,485 | 4,450,865 | RCOA8274 |
| Tier 2 capital | 334,537 | 334,297 | 333,293 | 327,912 | 327,722 | 325,744 | RCOA5311 |
| Allowance includable in Tier 2 capital | 334,537 | 334,297 | 333,293 | 327,912 | 327,722 | 325,744 | RCOA5310 |
| Total capital | 5,154,862 | 5,089,547 | 5,021,137 | 4,961,478 | 4,864,207 | 4,776,609 | RCOA3792 |
| Total risk-weighted assets | 33,426,004 | 32,961,313 | 32,721,779 | 32,298,998 | 32,337,324 | 31,913,499 | RCOAA223 |
| Average total assets for the leverage ratio | 53,106,290 | 52,455,993 | 53,962,114 | 52,421,137 | 52,013,301 | 51,669,716 | 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 | $6.48B | $109.4M | 1.69% | 0.33% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $22.49B | $3.22B | 14.31% | 9.63% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $4.89B | $258.1M | 5.28% | 0.77% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $4.21B | $3.37B | 80.05% | 10.09% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $72.6M | $108.9M | 150.00% | 0.33% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $117.1M | $175.7M | 150.00% | 0.53% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $18.58B | $17.54B | 94.37% | 52.47% | RC-R Part II, item 4.d, 5.d |
| Trading assets | $156.3M | $117.4M | 75.10% | 0.35% | RC-R Part II, item 7 |
| All other assets | $2.26B | $2.22B | 98.18% | 6.65% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $6.96B | $5.98B | 85.95% | 17.90% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $271.7M | $271.3M | 99.85% | 0.81% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $51.3M | NA | 0.15% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $33.37B | ties to item 31 ($33.37B) |
|---|---|---|
| Risk-weighted assets before deductions | $33.43B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $33.43B | 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 | 14.42% | 14.42% | 15.42% | 9.08% | 12.98% | 12.99% | 14.14% | 10.25% |
| 1Q26 | Risk-based | 14.43% | 14.43% | 15.44% | 9.07% | 13.06% | 13.07% | 14.31% | 10.26% |
| 4Q25 | Risk-based | 14.33% | 14.33% | 15.34% | 8.69% | 13.15% | 13.20% | 14.60% | 10.03% |
| 3Q25 | Risk-based | 14.35% | 14.35% | 15.36% | 8.84% | 13.29% | 13.29% | 14.49% | 10.31% |
| 2Q25 | Risk-based | 14.03% | 14.03% | 15.04% | 8.72% | 13.11% | 13.11% | 14.41% | 10.16% |
| 1Q25 | Risk-based | 13.95% | 13.95% | 14.97% | 8.61% | 13.16% | 13.16% | 14.34% | 10.10% |
| 4Q24 | Risk-based | 13.76% | 13.76% | 14.72% | 8.44% | 13.15% | 13.15% | 14.49% | 10.29% |
| 3Q24 | Risk-based | 13.78% | 13.78% | 14.75% | 8.63% | 13.25% | 13.25% | 14.44% | 10.08% |
| 2Q24 | Risk-based | 13.56% | 13.56% | 14.50% | 8.46% | 13.08% | 13.08% | 14.24% | 10.10% |
| 1Q24 | Risk-based | 13.57% | 13.57% | 14.51% | 8.24% | 12.76% | 12.76% | 13.98% | 9.86% |
| 4Q23 | Risk-based | 13.33% | 13.33% | 14.20% | 8.10% | 12.58% | 12.58% | 13.79% | 9.79% |
| 3Q23 | Risk-based | 13.46% | 13.46% | 14.33% | 7.96% | 12.66% | 12.67% | 13.78% | 9.78% |
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 |
|---|---|---|---|---|---|---|
| Frost Bank (this bank) | Risk-based | 14.42% | 14.42% | 15.42% | 9.08% | |
| BOKF, N.A. | $52.98B | Risk-based | 12.29% | 12.29% | 14.17% | 9.29% |
| Associated Bank, N.A. | $51.76B | Risk-based | 10.23% | 10.23% | 11.98% | 8.40% |
| SoFi Bank, N.A. | $56.82B | Risk-based | 15.17% | 15.17% | 15.29% | 13.34% |
| First National Bank of Pennsylvania | $50.80B | Risk-based | 11.40% | 11.60% | 13.62% | 9.43% |
| EverBank, N.A. | $46.69B | Risk-based | 13.04% | 13.04% | 13.98% | 9.05% |
| Raymond James Bank | $45.60B | Risk-based | 15.13% | 15.13% | 16.39% | 8.00% |
| Banco Popular de Puerto Rico | $63.34B | Risk-based | 16.40% | 16.40% | 17.66% | 7.53% |
| Prosperity Bank | $43.88B | Risk-based | 15.24% | 15.24% | 16.46% | 10.64% |
| Peer 25th percentile | 12.06% | 12.11% | 13.89% | 8.30% | ||
| Peer median | 14.09% | 14.09% | 14.73% | 9.17% | ||
| Peer 75th percentile | 15.19% | 15.19% | 16.41% | 9.73% | ||
| This bank's percentile | 50 | 50 | 62 | 50 |
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/682563/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.