Open Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.35% (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: 5.35% (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 12.10% +5.60 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 | $274.5M | 274,483 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.27B | 2,269,034 | RCOAA223 |
| Recomputed ratio | 12.10% | numerator / denominator | |
| Filed ratio | 12.10% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.60 pp | $127.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.10% +4.10 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 | $274.5M | 274,483 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.27B | 2,269,034 | RCOAA223 |
| Recomputed ratio | 12.10% | numerator / denominator | |
| Filed ratio | 12.10% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.10 pp | $93.0M | capital that could be lost first |
Total risk-based capital ratio 13.35% +3.35 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 | $302.8M | 302,846 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.27B | 2,269,034 | RCOAA223 |
| Recomputed ratio | 13.35% | numerator / denominator | |
| Filed ratio | 13.35% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.35 pp | $75.9M | capital that could be lost first |
Tier 1 leverage ratio 10.15% +5.15 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 | $274.5M | 274,483 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.70B | 2,704,993 | RCOAA224 |
| Recomputed ratio | 10.15% | numerator / denominator | |
| Filed ratio | 10.15% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.15 pp | $139.2M | 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 | 131,027 | 130,893 | 130,748 | 105,557 | 105,383 | 105,270 | RCOAP742 |
| Retained earnings | 144,206 | 137,814 | 132,237 | 125,404 | 120,324 | 117,200 | RCOAKW00 |
| Accumulated other comprehensive income | (11,127) | (11,032) | (10,257) | (11,175) | (13,864) | (13,541) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 264,106 | 257,675 | 252,728 | 219,786 | 211,843 | 208,929 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 10,377 | 10,286 | 9,527 | 10,407 | 13,059 | 12,749 | P859 - P840 |
| Common equity Tier 1 capital | 274,483 | 267,961 | 262,255 | 230,193 | 224,902 | 221,678 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 274,483 | 267,961 | 262,255 | 230,193 | 224,902 | 221,678 | RCOA8274 |
| Tier 2 capital | 28,363 | 28,075 | 27,209 | 26,608 | 25,803 | 25,205 | RCOA5311 |
| Allowance includable in Tier 2 capital | 28,363 | 28,075 | 27,209 | 26,608 | 25,803 | 25,205 | RCOA5310 |
| Total capital | 302,846 | 296,036 | 289,464 | 256,801 | 250,705 | 246,883 | RCOA3792 |
| Total risk-weighted assets | 2,269,034 | 2,245,406 | 2,176,735 | 2,128,649 | 2,064,253 | 2,016,409 | RCOAA223 |
| Average total assets for the leverage ratio | 2,704,993 | 2,680,122 | 2,645,641 | 2,578,649 | 2,535,866 | 2,421,854 | 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 | $175.2M | $3.8M | 2.15% | 0.17% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $221.7M | $28.4M | 12.83% | 1.25% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $650.8M | $325.4M | 50.00% | 14.34% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $47.8M | $71.6M | 150.00% | 3.16% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.58B | $1.56B | 98.70% | 68.80% | RC-R Part II, item 4.d, 5.d |
| All other assets | $112.3M | $110.7M | 98.65% | 4.88% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $174.9M | $167.8M | 95.96% | 7.40% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $267K | $53K | 20.00% | 0.00% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $300 | 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 | $2.27B | ties to item 31 ($2.27B) |
|---|---|---|
| Risk-weighted assets before deductions | $2.27B | RCONB704 |
| Less: excess allowance for credit losses | $4K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $2.27B | 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 | 12.10% | 12.10% | 13.35% | 10.15% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 11.93% | 11.93% | 13.18% | 10.00% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 12.05% | 12.05% | 13.30% | 9.91% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 10.81% | 10.81% | 12.06% | 8.93% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 10.90% | 10.90% | 12.15% | 8.87% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 10.99% | 10.99% | 12.24% | 9.15% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 11.25% | 11.25% | 12.50% | 9.20% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 11.47% | 11.47% | 12.69% | 9.22% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 11.99% | 11.99% | 13.24% | 9.27% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 12.28% | 12.28% | 13.53% | 9.60% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.41% | 12.41% | 13.66% | 9.49% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 11.98% | 11.98% | 13.20% | 9.55% | 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 |
|---|---|---|---|---|---|---|
| Open Bank (this bank) | Risk-based | 12.10% | 12.10% | 13.35% | 10.15% | |
| State Bank of Southern Utah | $2.74B | CBLR | NA | NA | NA | 12.04% |
| Lead Bank | $2.76B | Risk-based | 20.33% | 20.33% | 21.60% | 7.40% |
| Cornerstone Bank | $2.73B | CBLR | NA | NA | NA | 9.88% |
| Westfield Bank | $2.73B | Risk-based | 12.47% | 12.47% | 13.47% | 9.37% |
| Home Federal Bank of Tennessee | $2.73B | CBLR | NA | NA | NA | 17.16% |
| Pinnacle Bank | $2.72B | Risk-based | 14.07% | 14.07% | 15.19% | 10.93% |
| Avidia Bank | $2.77B | Risk-based | 15.47% | 15.47% | 16.61% | 12.37% |
| Tradition Capital Bank | $2.72B | Risk-based | 10.32% | 10.32% | 11.49% | 8.87% |
| Quad City Bank and Trust Company | $2.77B | Risk-based | 14.29% | 14.29% | 15.35% | 11.01% |
| Planters Bank & Trust Company | $2.71B | Risk-based | 15.29% | 15.29% | 16.23% | 11.19% |
| Peer 25th percentile | 13.27% | 13.27% | 14.33% | 9.50% | ||
| Peer median | 14.29% | 14.29% | 15.35% | 10.97% | ||
| Peer 75th percentile | 15.38% | 15.38% | 16.42% | 11.82% | ||
| This bank's percentile | 14 | 14 | 14 | 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/3357219/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.