Oregon Pacific Banking Co. dba Oregon Pacific Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.67% (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: 7.67% (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 14.42% +7.92 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 | $91.8M | 91,847 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $636.8M | 636,789 | RCOAA223 |
| Recomputed ratio | 14.42% | numerator / denominator | |
| Filed ratio | 14.42% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.92 pp | $50.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.42% +6.42 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 | $91.8M | 91,847 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $636.8M | 636,789 | RCOAA223 |
| Recomputed ratio | 14.42% | numerator / denominator | |
| Filed ratio | 14.42% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.42 pp | $40.9M | capital that could be lost first |
Total risk-based capital ratio 15.67% +5.67 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 | $99.8M | 99,815 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $636.8M | 636,789 | RCOAA223 |
| Recomputed ratio | 15.67% | numerator / denominator | |
| Filed ratio | 15.67% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.67 pp | $36.1M | capital that could be lost first |
Tier 1 leverage ratio 11.18% +6.18 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 | $91.8M | 91,847 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $821.5M | 821,466 | RCOAA224 |
| Recomputed ratio | 11.18% | numerator / denominator | |
| Filed ratio | 11.18% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.18 pp | $50.8M | 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 | 38,413 | 38,280 | 38,381 | 38,267 | 38,190 | 38,071 | RCOAP742 |
| Retained earnings | 53,434 | 53,409 | 53,447 | 53,296 | 53,247 | 52,477 | RCOAKW00 |
| Accumulated other comprehensive income | (4,704) | (4,576) | (4,286) | (4,878) | (5,865) | (6,606) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 87,143 | 87,113 | 87,542 | 86,685 | 85,572 | 83,942 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,704 | 4,576 | 4,286 | 4,878 | 5,865 | 6,606 | P859 - P840 |
| Common equity Tier 1 capital | 91,847 | 91,689 | 91,828 | 91,563 | 91,437 | 90,548 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 91,847 | 91,689 | 91,828 | 91,563 | 91,437 | 90,548 | RCOA8274 |
| Tier 2 capital | 7,968 | 7,835 | 7,827 | 7,816 | 7,716 | 7,627 | RCOA5311 |
| Allowance includable in Tier 2 capital | 7,968 | 7,835 | 7,827 | 7,816 | 7,716 | 7,627 | RCOA5310 |
| Total capital | 99,815 | 99,524 | 99,655 | 99,379 | 99,153 | 98,175 | RCOA3792 |
| Total risk-weighted assets | 636,789 | 625,991 | 625,197 | 624,626 | 617,153 | 609,934 | RCOAA223 |
| Average total assets for the leverage ratio | 821,466 | 821,903 | 838,143 | 833,382 | 793,992 | 794,412 | 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 | $44.9M | $215K | 0.48% | 0.03% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $145.6M | $26.9M | 18.45% | 4.21% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $125.5M | $62.9M | 50.11% | 9.87% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $1.0M | $1.5M | 150.00% | 0.24% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $2.1M | $3.1M | 150.00% | 0.49% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $481.1M | $475.2M | 98.78% | 74.55% | RC-R Part II, item 4.d, 5.d |
| All other assets | $26.7M | $26.7M | 99.71% | 4.18% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $29.9M | $29.9M | 100.00% | 4.68% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $11.1M | NA | 1.74% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $626.4M | ties to item 31 ($626.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $637.5M | RCONB704 |
| Less: excess allowance for credit losses | $678K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $636.8M | 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 | 14.42% | 14.42% | 15.67% | 11.18% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.65% | 14.65% | 15.90% | 11.16% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.69% | 14.69% | 15.94% | 10.96% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.66% | 14.66% | 15.91% | 10.99% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.82% | 14.82% | 16.07% | 11.52% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.85% | 14.85% | 16.10% | 11.40% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.86% | 14.86% | 16.11% | 11.19% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.65% | 14.65% | 15.90% | 10.96% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.35% | 14.35% | 15.60% | 10.82% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.33% | 14.33% | 15.58% | 10.78% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.28% | 14.28% | 15.53% | 10.70% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.34% | 14.34% | 15.59% | 10.40% | 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 |
|---|---|---|---|---|---|---|
| Oregon Pacific Banking Co. dba Oregon Pacific Bank (this bank) | Risk-based | 14.42% | 14.42% | 15.67% | 11.18% | |
| Premier Bank | $826.5M | CBLR | NA | NA | NA | 9.55% |
| Community Federal Savings Bank | $827.0M | Risk-based | 19.14% | 19.14% | 19.98% | 9.94% |
| Citizens Bank | $823.4M | Risk-based | 22.17% | 22.17% | 23.43% | 13.88% |
| The Bank of New Glarus | $823.2M | Risk-based | 11.08% | 11.08% | 12.31% | 9.54% |
| Endeavor Bank | $822.7M | Risk-based | 11.76% | 11.76% | 13.02% | 11.81% |
| Plains State Bank | $828.4M | CBLR | NA | NA | NA | 16.47% |
| Barwick Banking Company | $829.6M | Risk-based | 9.60% | 9.60% | 10.58% | 8.67% |
| Bank of the West | $829.8M | Risk-based | 15.31% | 15.31% | 16.53% | 9.66% |
| Macon Bank and Trust Company | $820.5M | CBLR | NA | NA | NA | 9.91% |
| Peer 25th percentile | 11.25% | 11.25% | 12.49% | 9.55% | ||
| Peer median | 13.54% | 13.54% | 14.77% | 9.91% | ||
| Peer 75th percentile | 18.18% | 18.18% | 19.12% | 11.81% | ||
| This bank's percentile | 50 | 50 | 50 | 67 |
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/160360/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.