Partners Bank of California: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.96% (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: 6.96% (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 13.70% +7.20 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 | $68.1M | 68,121 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $497.1M | 497,099 | RCOAA223 |
| Recomputed ratio | 13.70% | numerator / denominator | |
| Filed ratio | 13.70% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.20 pp | $35.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.70% +5.70 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 | $68.1M | 68,121 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $497.1M | 497,099 | RCOAA223 |
| Recomputed ratio | 13.70% | numerator / denominator | |
| Filed ratio | 13.70% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.70 pp | $28.4M | capital that could be lost first |
Total risk-based capital ratio 14.96% +4.96 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 | $74.4M | 74,390 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $497.1M | 497,099 | RCOAA223 |
| Recomputed ratio | 14.96% | numerator / denominator | |
| Filed ratio | 14.96% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.96 pp | $24.7M | capital that could be lost first |
Tier 1 leverage ratio 11.67% +6.67 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 | $68.1M | 68,121 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $583.6M | 583,564 | RCOAA224 |
| Recomputed ratio | 11.67% | numerator / denominator | |
| Filed ratio | 11.67% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.67 pp | $38.9M | 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 | 39,835 | 39,150 | 38,892 | 38,242 | 37,960 | 37,821 | RCOAP742 |
| Retained earnings | 28,287 | 27,376 | 25,403 | 23,910 | 21,888 | 20,656 | RCOAKW00 |
| Accumulated other comprehensive income | (57) | (38) | (8) | (2) | (9) | (19) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 68,065 | 66,488 | 64,287 | 62,150 | 59,839 | 58,458 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 56 | 37 | 7 | 0 | 7 | 17 | P859 - P840 |
| Common equity Tier 1 capital | 68,121 | 66,525 | 64,294 | 62,150 | 59,846 | 58,475 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 68,121 | 66,525 | 64,294 | 62,150 | 59,846 | 58,475 | RCOA8274 |
| Tier 2 capital | 6,269 | 5,936 | 5,900 | 5,316 | 5,233 | 4,960 | RCOA5311 |
| Allowance includable in Tier 2 capital | 6,269 | 5,936 | 5,900 | 5,316 | 5,233 | 4,960 | RCOA5310 |
| Total capital | 74,390 | 72,461 | 70,194 | 67,466 | 65,079 | 63,435 | RCOA3792 |
| Total risk-weighted assets | 497,099 | 470,196 | 467,606 | 421,134 | 414,690 | 393,169 | RCOAA223 |
| Average total assets for the leverage ratio | 583,564 | 697,733 | 734,500 | 735,483 | 642,110 | 644,346 | 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 | $91.9M | $831K | 0.90% | 0.17% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $3.4M | $685K | 20.00% | 0.14% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $73.5M | $40.2M | 54.76% | 8.02% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $20.9M | $31.4M | 150.00% | 6.26% | RC-R Part II, item 4.b, 5.b |
| Loans: all other | $411.4M | $401.3M | 97.55% | 80.02% | RC-R Part II, item 4.d, 5.d |
| All other assets | $11.5M | $8.0M | 69.51% | 1.60% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $21.9M | $19.0M | 86.94% | 3.80% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | -$200 | 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 | $501.5M | ties to item 31 ($501.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $501.5M | RCONB704 |
| Less: excess allowance for credit losses | $4.4M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $497.1M | 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 | 13.70% | 13.70% | 14.96% | 11.67% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.15% | 14.15% | 15.41% | 9.53% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.75% | 13.75% | 15.01% | 8.75% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.76% | 14.76% | 16.02% | 8.45% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.43% | 14.43% | 15.69% | 9.32% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.87% | 14.87% | 16.13% | 9.08% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.36% | 14.36% | 15.62% | 10.17% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.26% | 14.26% | 15.52% | 11.51% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.94% | 13.94% | 15.21% | 11.71% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.65% | 13.65% | 14.91% | 11.16% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.03% | 13.03% | 14.29% | 10.77% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.89% | 12.89% | 14.15% | 10.84% | 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 |
|---|---|---|---|---|---|---|
| Partners Bank of California (this bank) | Risk-based | 13.70% | 13.70% | 14.96% | 11.67% | |
| Wisdom Heritage Bank | $601.3M | Risk-based | 20.69% | 20.69% | 21.82% | 14.22% |
| Washington State Bank | $601.1M | Risk-based | 20.40% | 20.40% | 21.65% | 12.48% |
| First Federal Community Bank, SSB | $603.6M | CBLR | NA | NA | NA | 13.10% |
| The Maries County Bank | $600.5M | CBLR | NA | NA | NA | 14.83% |
| Range Bank | $604.1M | Risk-based | 15.85% | 15.85% | 17.09% | 10.84% |
| American Heritage National Bank | $604.7M | Risk-based | 17.48% | 17.48% | 18.73% | 11.89% |
| Golden Valley Bank | $604.7M | Risk-based | 14.65% | 14.65% | 15.90% | 9.32% |
| Grand Valley Bank | $599.4M | CBLR | NA | NA | NA | 11.47% |
| North Shore Bank of Commerce | $598.5M | CBLR | NA | NA | NA | 8.74% |
| Peer 25th percentile | 15.85% | 15.85% | 17.09% | 10.84% | ||
| Peer median | 17.48% | 17.48% | 18.73% | 11.89% | ||
| Peer 75th percentile | 20.40% | 20.40% | 21.65% | 13.10% | ||
| This bank's percentile | 0 | 0 | 0 | 44 |
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/3655933/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.