Lakeview Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.23% (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: 6.23% (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 12.98% +6.48 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 | $18.2M | 18,192 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $140.1M | 140,128 | RCOAA223 |
| Recomputed ratio | 12.98% | numerator / denominator | |
| Filed ratio | 12.98% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.48 pp | $9.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.98% +4.98 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 | $18.2M | 18,192 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $140.1M | 140,128 | RCOAA223 |
| Recomputed ratio | 12.98% | numerator / denominator | |
| Filed ratio | 12.98% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.98 pp | $7.0M | capital that could be lost first |
Total risk-based capital ratio 14.23% +4.23 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 | $19.9M | 19,934 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $140.1M | 140,128 | RCOAA223 |
| Recomputed ratio | 14.23% | numerator / denominator | |
| Filed ratio | 14.23% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.23 pp | $5.9M | capital that could be lost first |
Tier 1 leverage ratio 8.91% +3.91 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 | $18.2M | 18,192 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $204.2M | 204,231 | RCOAA224 |
| Recomputed ratio | 8.91% | numerator / denominator | |
| Filed ratio | 8.91% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.91 pp | $8.0M | 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 | 12,000 | 11,000 | 10,500 | 10,500 | 10,500 | 10,500 | RCOAP742 |
| Retained earnings | 6,260 | 6,615 | 7,210 | 6,686 | 6,158 | 5,648 | RCOAKW00 |
| Accumulated other comprehensive income | (1,081) | (1,213) | (1,044) | (1,226) | (1,414) | (1,683) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 17,179 | 16,402 | 16,666 | 15,960 | 15,244 | 14,465 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,013 | 1,140 | 965 | 1,142 | 1,325 | 1,588 | P859 - P840 |
| Common equity Tier 1 capital | 18,192 | 17,542 | 17,631 | 17,102 | 16,569 | 16,053 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 18,192 | 17,542 | 17,631 | 17,102 | 16,569 | 16,053 | RCOA8274 |
| Tier 2 capital | 1,742 | 1,642 | 1,613 | 1,592 | 1,550 | 1,494 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,742 | 1,642 | 1,613 | 1,592 | 1,550 | 1,494 | RCOA5310 |
| Total capital | 19,934 | 19,184 | 19,244 | 18,694 | 18,119 | 17,547 | RCOA3792 |
| Total risk-weighted assets | 140,128 | 131,111 | 128,828 | 127,185 | 123,811 | 119,396 | RCOAA223 |
| Average total assets for the leverage ratio | 204,231 | 200,700 | 185,838 | 181,213 | 176,146 | 173,747 | 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 | $35.6M | $668K | 1.88% | 0.48% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $28.5M | $3.9M | 13.82% | 2.81% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $68.6M | $39.1M | 56.98% | 27.88% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.2M | $1.8M | 150.00% | 1.26% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $81.0M | $80.4M | 99.31% | 57.38% | RC-R Part II, item 4.d, 5.d |
| All other assets | $6.7M | $6.2M | 91.85% | 4.39% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $8.7M | $8.1M | 93.14% | 5.80% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | 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 | $140.1M | ties to item 31 ($140.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $140.1M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $140.1M | 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 | 12.98% | 12.98% | 14.23% | 8.91% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.38% | 13.38% | 14.63% | 8.74% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.69% | 13.69% | 14.94% | 9.49% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.45% | 13.45% | 14.70% | 9.44% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.38% | 13.38% | 14.63% | 9.41% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.45% | 13.45% | 14.70% | 9.24% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.82% | 13.82% | 15.07% | 9.18% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.50% | 13.50% | 14.75% | 8.96% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.43% | 13.43% | 14.68% | 8.91% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.30% | 13.30% | 14.55% | 8.81% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.58% | 13.58% | 14.83% | 9.33% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.62% | 13.62% | 14.87% | 9.33% | 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 |
|---|---|---|---|---|---|---|
| Lakeview Bank (this bank) | Risk-based | 12.98% | 12.98% | 14.23% | 8.91% | |
| First National Bank of Lake Jackson | $218.4M | Risk-based | 34.17% | 34.17% | 34.94% | 11.73% |
| Plaquemine Bank and Trust Company | $218.3M | Risk-based | 27.91% | 27.91% | 29.15% | 12.16% |
| Valley Bank of Kalispell | $218.1M | CBLR | NA | NA | NA | 9.49% |
| Valley Bank of Ronan | $218.1M | Risk-based | 12.81% | 12.81% | 14.06% | 9.29% |
| Foundation Bank | $217.9M | CBLR | NA | NA | NA | 14.72% |
| Home State Bank | $218.9M | Risk-based | 15.89% | 15.89% | 16.71% | 11.81% |
| Mount Vernon Bank | $217.6M | CBLR | NA | NA | NA | 10.26% |
| Nevada Bank and Trust Company | $217.5M | CBLR | NA | NA | NA | 13.01% |
| Peer 25th percentile | 15.12% | 15.12% | 16.05% | 10.06% | ||
| Peer median | 21.90% | 21.90% | 22.93% | 11.77% | ||
| Peer 75th percentile | 29.47% | 29.47% | 30.60% | 12.37% | ||
| This bank's percentile | 25 | 25 | 25 | 0 |
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/3253834/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.