The Poca Valley Bank, Inc.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.02% (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: 4.02% (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 11.36% +4.86 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 | $51.5M | 51,545 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $453.6M | 453,646 | RCOAA223 |
| Recomputed ratio | 11.36% | numerator / denominator | |
| Filed ratio | 11.36% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.86 pp | $22.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.36% +3.36 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 | $51.5M | 51,545 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $453.6M | 453,646 | RCOAA223 |
| Recomputed ratio | 11.36% | numerator / denominator | |
| Filed ratio | 11.36% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.36 pp | $15.3M | capital that could be lost first |
Total risk-based capital ratio 12.02% +2.02 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 | $54.5M | 54,513 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $453.6M | 453,646 | RCOAA223 |
| Recomputed ratio | 12.02% | numerator / denominator | |
| Filed ratio | 12.02% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.02 pp | $9.1M | capital that could be lost first |
Tier 1 leverage ratio 7.78% +2.78 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 | $51.5M | 51,545 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $662.3M | 662,278 | RCOAA224 |
| Recomputed ratio | 7.78% | numerator / denominator | |
| Filed ratio | 7.78% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +2.78 pp | $18.4M | 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 | 10,467 | 10,467 | 10,467 | 10,467 | 10,467 | 10,467 | RCOAP742 |
| Retained earnings | 41,090 | 40,282 | 39,048 | 37,928 | 36,593 | 35,621 | RCOAKW00 |
| Accumulated other comprehensive income | (5,383) | (5,789) | (4,930) | (5,515) | (6,576) | (6,759) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 46,174 | 44,960 | 44,585 | 42,880 | 40,484 | 39,329 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,371 | 5,774 | 4,912 | 5,494 | 6,552 | 6,732 | P859 - P840 |
| Common equity Tier 1 capital | 51,545 | 50,734 | 49,497 | 48,374 | 47,036 | 46,061 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 51,545 | 50,734 | 49,497 | 48,374 | 47,036 | 46,061 | RCOA8274 |
| Tier 2 capital | 2,968 | 3,073 | 3,201 | 3,419 | 3,670 | 3,632 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,968 | 3,073 | 3,201 | 3,419 | 3,670 | 3,632 | RCOA5310 |
| Total capital | 54,513 | 53,807 | 52,698 | 51,793 | 50,706 | 49,693 | RCOA3792 |
| Total risk-weighted assets | 453,646 | 446,045 | 441,615 | 426,342 | 415,772 | 409,348 | RCOAA223 |
| Average total assets for the leverage ratio | 662,278 | 651,268 | 656,331 | 639,143 | 623,248 | 625,355 | 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 | $26.7M | $622K | 2.33% | 0.14% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $98.9M | $20.6M | 20.78% | 4.53% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $3.6M | $728K | 20.00% | 0.16% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $282.3M | $147.1M | 52.12% | 32.44% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $1.0M | $1.5M | 150.00% | 0.33% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $597K | $896K | 150.00% | 0.20% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $221.9M | $219.4M | 98.87% | 48.37% | RC-R Part II, item 4.d, 5.d |
| All other assets | $41.3M | $39.8M | 96.39% | 8.78% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $23.0M | $22.9M | 99.51% | 5.04% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $74K | NA | 0.02% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $453.6M | ties to item 31 ($453.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $453.6M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $453.6M | 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 | 11.36% | 11.36% | 12.02% | 7.78% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.37% | 11.37% | 12.06% | 7.79% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 11.21% | 11.21% | 11.93% | 7.54% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.35% | 11.35% | 12.15% | 7.57% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.31% | 11.31% | 12.20% | 7.55% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.25% | 11.25% | 12.14% | 7.37% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 11.08% | 11.08% | 11.86% | 7.35% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 11.70% | 11.70% | 12.60% | 7.71% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 11.29% | 11.29% | 12.21% | 7.75% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.13% | 11.13% | 12.06% | 7.78% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.30% | 11.30% | 12.18% | 7.89% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.32% | 11.32% | 12.15% | 8.08% | 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 |
|---|---|---|---|---|---|---|
| The Poca Valley Bank, Inc. (this bank) | Risk-based | 11.36% | 11.36% | 12.02% | 7.78% | |
| Metairie Bank & Trust Company | $666.0M | CBLR | NA | NA | NA | 11.49% |
| United Community Bank | $665.5M | CBLR | NA | NA | NA | 14.47% |
| Concordia Bank & Trust Company | $667.0M | CBLR | NA | NA | NA | 11.12% |
| First State Bank | $665.4M | Risk-based | 15.08% | 15.08% | 16.26% | 11.42% |
| Bank of Odessa | $667.1M | Risk-based | 24.51% | 24.51% | 25.77% | 13.67% |
| Community State Bank | $667.5M | CBLR | NA | NA | NA | 9.62% |
| Pennian Bank | $667.9M | Risk-based | 15.27% | 15.27% | 16.52% | 9.24% |
| First State Bank of Blakely | $668.2M | Risk-based | 27.02% | 27.02% | 28.27% | 19.19% |
| TXN Bank | $669.2M | CBLR | NA | NA | NA | 9.68% |
| Peer 25th percentile | 15.22% | 15.22% | 16.45% | 9.68% | ||
| Peer median | 19.89% | 19.89% | 21.14% | 11.42% | ||
| Peer 75th percentile | 25.14% | 25.14% | 26.40% | 13.67% | ||
| This bank's percentile | 0 | 0 | 0 | 0 |
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/851239/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.