Mountain Valley Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.05% (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: 8.05% (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 15.17% +8.67 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 | $25.4M | 25,413 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $167.5M | 167,516 | RCOAA223 |
| Recomputed ratio | 15.17% | numerator / denominator | |
| Filed ratio | 15.17% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.67 pp | $14.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.17% +7.17 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 | $25.4M | 25,413 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $167.5M | 167,516 | RCOAA223 |
| Recomputed ratio | 15.17% | numerator / denominator | |
| Filed ratio | 15.17% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.17 pp | $12.0M | capital that could be lost first |
Total risk-based capital ratio 16.05% +6.05 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 | $26.9M | 26,884 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $167.5M | 167,516 | RCOAA223 |
| Recomputed ratio | 16.05% | numerator / denominator | |
| Filed ratio | 16.05% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.05 pp | $10.1M | capital that could be lost first |
Tier 1 leverage ratio 10.02% +5.02 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 | $25.4M | 25,413 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $253.5M | 253,534 | RCOAA224 |
| Recomputed ratio | 10.02% | numerator / denominator | |
| Filed ratio | 10.02% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.02 pp | $12.7M | 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 | 13,650 | 13,650 | 13,650 | 13,650 | 13,650 | 13,650 | RCOAP742 |
| Retained earnings | 11,763 | 11,472 | 11,289 | 10,729 | 10,277 | 10,071 | RCOAKW00 |
| Accumulated other comprehensive income | (362) | (361) | (329) | (391) | (527) | (663) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 25,051 | 24,761 | 24,610 | 23,988 | 23,400 | 23,058 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 362 | 361 | 329 | 391 | 527 | 663 | P859 - P840 |
| Common equity Tier 1 capital | 25,413 | 25,122 | 24,939 | 24,379 | 23,927 | 23,721 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 25,413 | 25,122 | 24,939 | 24,379 | 23,927 | 23,721 | RCOA8274 |
| Tier 2 capital | 1,471 | 1,454 | 1,835 | 1,792 | 1,790 | 1,790 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,471 | 1,454 | 1,835 | 1,792 | 1,790 | 1,790 | RCOA5310 |
| Total capital | 26,884 | 26,576 | 26,774 | 26,171 | 25,717 | 25,511 | RCOA3792 |
| Total risk-weighted assets | 167,516 | 169,886 | 173,380 | 182,053 | 174,036 | 177,914 | RCOAA223 |
| Average total assets for the leverage ratio | 253,534 | 258,819 | 259,866 | 261,578 | 258,856 | 255,133 | 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 | $16.7M | $285K | 1.71% | 0.17% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $25.0M | $4.7M | 18.80% | 2.80% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $108.4M | $55.4M | 51.09% | 33.07% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $825K | $1.2M | 150.00% | 0.74% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $92.4M | $88.2M | 95.52% | 52.66% | RC-R Part II, item 4.d, 5.d |
| All other assets | $12.0M | $11.9M | 99.31% | 7.10% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $4.5M | $4.5M | 100.00% | 2.70% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.3M | NA | 0.75% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $166.3M | ties to item 31 ($166.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $167.5M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $167.5M | 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 | 15.17% | 15.17% | 16.05% | 10.02% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.79% | 14.79% | 15.64% | 9.71% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.38% | 14.38% | 15.44% | 9.60% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.39% | 13.39% | 14.38% | 9.32% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.75% | 13.75% | 14.78% | 9.24% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.33% | 13.33% | 14.34% | 9.30% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.23% | 13.23% | 14.28% | 8.87% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.76% | 13.76% | 15.01% | 9.08% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.42% | 13.42% | 14.67% | 9.46% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.33% | 13.33% | 14.49% | 9.50% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.81% | 13.81% | 15.05% | 9.78% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.71% | 14.71% | 15.96% | 10.43% | 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 |
|---|---|---|---|---|---|---|
| Mountain Valley Bank (this bank) | Risk-based | 15.17% | 15.17% | 16.05% | 10.02% | |
| Farmers State Bank | $254.8M | CBLR | NA | NA | NA | 9.99% |
| Hometown Bank | $254.9M | Risk-based | 10.82% | 10.82% | 11.59% | 8.17% |
| BNY Mellon Trust of Delaware | $254.9M | Risk-based | 164.90% | 164.90% | 165.16% | 29.59% |
| Merchants Bank | $254.3M | Risk-based | 13.87% | 13.87% | 15.03% | 10.56% |
| First Bank & Trust Company | $255.2M | CBLR | NA | NA | NA | 11.34% |
| Wayne Bank and Trust Co. | $255.3M | CBLR | NA | NA | NA | 9.53% |
| Raritan State Bank | $253.9M | CBLR | NA | NA | NA | 10.78% |
| Visionbank | $253.9M | Risk-based | 12.47% | 12.47% | 13.45% | 9.99% |
| The Bank of Monroe | $255.4M | Risk-based | 21.49% | 21.49% | 22.79% | 13.22% |
| The Gunnison Bank and Trust Company | $255.4M | CBLR | NA | NA | NA | 13.86% |
| Peer 25th percentile | 12.47% | 12.47% | 13.45% | 9.99% | ||
| Peer median | 13.87% | 13.87% | 15.03% | 10.67% | ||
| Peer 75th percentile | 21.49% | 21.49% | 22.79% | 12.75% | ||
| This bank's percentile | 60 | 60 | 60 | 40 |
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/714437/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.