Mountainone Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.80% (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: 9.80% (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 16.76% +10.26 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 | $157.0M | 157,038 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $936.9M | 936,882 | RCOAA223 |
| Recomputed ratio | 16.76% | numerator / denominator | |
| Filed ratio | 16.76% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.26 pp | $96.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.76% +8.76 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 | $157.0M | 157,038 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $936.9M | 936,882 | RCOAA223 |
| Recomputed ratio | 16.76% | numerator / denominator | |
| Filed ratio | 16.76% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.76 pp | $82.1M | capital that could be lost first |
Total risk-based capital ratio 17.80% +7.80 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 | $166.8M | 166,768 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $936.9M | 936,882 | RCOAA223 |
| Recomputed ratio | 17.80% | numerator / denominator | |
| Filed ratio | 17.80% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.80 pp | $73.1M | capital that could be lost first |
Tier 1 leverage ratio 14.75% +9.75 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 | $157.0M | 157,038 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.06B | 1,064,993 | RCOAA224 |
| Recomputed ratio | 14.75% | numerator / denominator | |
| Filed ratio | 14.75% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +9.75 pp | $103.8M | 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 | 8,304 | 8,304 | 8,304 | 8,304 | 8,304 | 8,304 | RCOAP742 |
| Retained earnings | 168,569 | 164,931 | 162,081 | 160,836 | 157,635 | 154,574 | RCOAKW00 |
| Accumulated other comprehensive income | (5,996) | (5,815) | (5,302) | (6,139) | (7,330) | (8,152) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 170,877 | 167,420 | 165,083 | 163,001 | 158,609 | 154,726 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (13,839) | (14,199) | (14,572) | (13,933) | (12,942) | (12,321) | P859 - P840 |
| Common equity Tier 1 capital | 157,038 | 153,221 | 150,511 | 149,068 | 145,667 | 142,405 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 157,038 | 153,221 | 150,511 | 149,068 | 145,667 | 142,405 | RCOA8274 |
| Tier 2 capital | 9,730 | 9,807 | 9,511 | 9,378 | 9,237 | 9,009 | RCOA5311 |
| Allowance includable in Tier 2 capital | 9,730 | 9,807 | 9,511 | 9,378 | 9,237 | 9,009 | RCOA5310 |
| Total capital | 166,768 | 163,028 | 160,022 | 158,446 | 154,904 | 151,414 | RCOA3792 |
| Total risk-weighted assets | 936,882 | 927,666 | 904,947 | 896,982 | 868,028 | 846,038 | RCOAA223 |
| Average total assets for the leverage ratio | 1,064,993 | 1,044,169 | 1,028,595 | 1,025,081 | 1,005,681 | 985,633 | 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 | $17.3M | $868K | 5.02% | 0.09% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $137.2M | $31.0M | 22.59% | 3.31% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $278.4M | $161.4M | 57.98% | 17.23% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $43.7M | $65.6M | 150.00% | 7.00% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $5.5M | $8.2M | 150.00% | 0.88% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $509.1M | $508.9M | 99.95% | 54.32% | RC-R Part II, item 4.d, 5.d |
| All other assets | $88.0M | $83.8M | 95.33% | 8.95% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $41K | $512K | 1250.00% | 0.05% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $72.4M | $76.5M | 105.69% | 8.17% | 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 | $936.9M | ties to item 31 ($936.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $936.9M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $936.9M | 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 | 16.76% | 16.76% | 17.80% | 14.75% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 16.52% | 16.52% | 17.57% | 14.67% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 16.63% | 16.63% | 17.68% | 14.63% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 16.62% | 16.62% | 17.66% | 14.54% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 16.78% | 16.78% | 17.85% | 14.48% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 16.83% | 16.83% | 17.90% | 14.45% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 16.65% | 16.65% | 17.76% | 14.33% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 18.04% | 18.04% | 19.21% | 14.82% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 16.83% | 16.83% | 18.00% | 14.29% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 16.47% | 16.47% | 17.65% | 14.25% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 16.83% | 16.83% | 18.04% | 14.60% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 16.96% | 16.96% | 18.19% | 14.40% | 12.78% | 12.79% | 13.93% | 10.03% |
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 |
|---|---|---|---|---|---|---|
| Mountainone Bank (this bank) | Risk-based | 16.76% | 16.76% | 17.80% | 14.75% | |
| First Command Bank | $1.08B | Risk-based | 18.08% | 18.08% | 19.08% | 10.20% |
| The Federal Savings Bank | $1.08B | Risk-based | 19.97% | 19.97% | 20.68% | 15.86% |
| Parkside Financial Bank and Trust | $1.08B | Risk-based | 12.99% | 12.99% | 14.25% | 12.98% |
| First Resource Bank | $1.08B | Risk-based | 11.62% | 11.62% | 12.77% | 8.34% |
| Bank of Wisconsin Dells | $1.08B | Risk-based | 12.97% | 12.97% | 14.23% | 12.12% |
| Amerasia Bank | $1.08B | Risk-based | 18.40% | 18.40% | 19.27% | 15.12% |
| Auburnbank | $1.09B | Risk-based | 16.26% | 16.26% | 17.24% | 10.65% |
| Commercial Bank & Trust Company | $1.08B | Risk-based | 19.46% | 19.46% | 20.71% | 12.08% |
| Prime Alliance Bank | $1.09B | Risk-based | 12.73% | 12.73% | 14.00% | 11.53% |
| Insbank | $1.08B | Risk-based | 11.00% | 11.00% | 12.19% | 10.20% |
| Peer 25th percentile | 12.79% | 12.79% | 14.05% | 10.31% | ||
| Peer median | 14.62% | 14.62% | 15.74% | 11.81% | ||
| Peer 75th percentile | 18.32% | 18.32% | 19.23% | 12.76% | ||
| This bank's percentile | 60 | 60 | 60 | 80 |
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/97804/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.