Longview Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 3.10% (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: 3.10% (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 10.29% +3.79 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 | $58.2M | 58,193 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $565.5M | 565,460 | RCOAA223 |
| Recomputed ratio | 10.29% | numerator / denominator | |
| Filed ratio | 10.29% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +3.79 pp | $21.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 10.29% +2.29 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 | $58.2M | 58,193 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $565.5M | 565,460 | RCOAA223 |
| Recomputed ratio | 10.29% | numerator / denominator | |
| Filed ratio | 10.29% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +2.29 pp | $13.0M | capital that could be lost first |
Total risk-based capital ratio 11.10% +1.10 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 | $62.8M | 62,770 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $565.5M | 565,460 | RCOAA223 |
| Recomputed ratio | 11.10% | numerator / denominator | |
| Filed ratio | 11.10% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +1.10 pp | $6.2M | capital that could be lost first |
Tier 1 leverage ratio 8.43% +3.43 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 | $58.2M | 58,193 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $690.3M | 690,307 | RCOAA224 |
| Recomputed ratio | 8.43% | numerator / denominator | |
| Filed ratio | 8.43% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.43 pp | $23.7M | 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 | 8,994 | 8,994 | 8,994 | 8,994 | 8,994 | 8,994 | RCOAP742 |
| Retained earnings | 50,486 | 48,893 | 47,324 | 46,582 | 45,779 | 44,230 | RCOAKW00 |
| Accumulated other comprehensive income | (561) | (488) | (468) | (584) | (898) | (1,060) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 58,919 | 57,399 | 55,850 | 54,992 | 53,875 | 52,164 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (726) | (799) | (819) | (703) | (389) | (227) | P859 - P840 |
| Common equity Tier 1 capital | 58,193 | 56,600 | 55,031 | 54,289 | 53,486 | 51,937 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 58,193 | 56,600 | 55,031 | 54,289 | 53,486 | 51,937 | RCOA8274 |
| Tier 2 capital | 4,577 | 4,391 | 4,193 | 4,099 | 3,983 | 3,946 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,577 | 4,391 | 4,193 | 4,099 | 3,983 | 3,946 | RCOA5310 |
| Total capital | 62,770 | 60,991 | 59,224 | 58,388 | 57,469 | 55,883 | RCOA3792 |
| Total risk-weighted assets | 565,460 | 505,089 | 515,897 | 501,222 | 480,971 | 478,691 | RCOAA223 |
| Average total assets for the leverage ratio | 690,307 | 677,218 | 679,033 | 642,315 | 631,586 | 645,405 | 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 | $43.9M | $312K | 0.71% | 0.06% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $52.8M | $11.9M | 22.55% | 2.11% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $350K | $0 | 0.00% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $191.8M | $101.6M | 52.96% | 17.97% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $4.1M | $6.2M | 150.00% | 1.09% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $413.4M | $411.0M | 99.42% | 72.68% | RC-R Part II, item 4.d, 5.d |
| All other assets | $29.7M | $29.6M | 99.56% | 5.23% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $3.2M | $3.2M | 100.00% | 0.57% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.7M | NA | 0.30% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $563.8M | does not tie to item 31 ($565.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $565.5M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $565.5M | 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 | 10.29% | 10.29% | 11.10% | 8.43% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.21% | 11.21% | 12.08% | 8.36% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 10.67% | 10.67% | 11.48% | 8.10% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 10.83% | 10.83% | 11.65% | 8.45% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.12% | 11.12% | 11.95% | 8.47% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 10.85% | 10.85% | 11.67% | 8.05% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 10.75% | 10.75% | 11.63% | 8.06% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 10.86% | 10.86% | 11.73% | 8.34% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 11.46% | 11.46% | 12.36% | 8.29% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 10.89% | 10.89% | 11.88% | 8.22% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.31% | 11.31% | 12.19% | 8.37% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.29% | 11.29% | 12.17% | 8.50% | 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 |
|---|---|---|---|---|---|---|
| Longview Bank (this bank) | Risk-based | 10.29% | 10.29% | 11.10% | 8.43% | |
| Axiom Bank, N.A. | $732.4M | CBLR | NA | NA | NA | 11.69% |
| Countybank | $733.0M | Risk-based | 14.78% | 14.78% | 15.61% | 8.72% |
| First Midwest Bank of the Ozarks | $733.2M | CBLR | NA | NA | NA | 10.85% |
| Homebank | $733.3M | CBLR | NA | NA | NA | 9.61% |
| Dairy State Bank | $730.3M | CBLR | NA | NA | NA | 11.96% |
| Queenstown Bank of Maryland | $729.5M | Risk-based | 18.42% | 18.42% | 19.67% | 11.60% |
| Woodtrust Bank | $734.8M | CBLR | NA | NA | NA | 10.94% |
| Grandview Bank | $729.3M | Risk-based | 19.00% | 19.00% | 20.26% | 12.35% |
| FNB South | $734.8M | Risk-based | 22.90% | 22.90% | 24.18% | 16.24% |
| Peoples Community Bank | $735.2M | CBLR | NA | NA | NA | 18.54% |
| Peer 25th percentile | 17.51% | 17.51% | 18.66% | 10.87% | ||
| Peer median | 18.71% | 18.71% | 19.97% | 11.64% | ||
| Peer 75th percentile | 19.98% | 19.98% | 21.24% | 12.25% | ||
| This bank's percentile | 0 | 0 | 0 | 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/380533/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.