Timberline Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.26% (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: 5.26% (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 12.01% +5.51 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 | $76.9M | 76,927 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $640.4M | 640,390 | RCOAA223 |
| Recomputed ratio | 12.01% | numerator / denominator | |
| Filed ratio | 12.01% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.51 pp | $35.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.01% +4.01 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 | $76.9M | 76,927 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $640.4M | 640,390 | RCOAA223 |
| Recomputed ratio | 12.01% | numerator / denominator | |
| Filed ratio | 12.01% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.01 pp | $25.7M | capital that could be lost first |
Total risk-based capital ratio 13.26% +3.26 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 | $84.9M | 84,933 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $640.4M | 640,390 | RCOAA223 |
| Recomputed ratio | 13.26% | numerator / denominator | |
| Filed ratio | 13.26% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.26 pp | $20.9M | capital that could be lost first |
Tier 1 leverage ratio 9.38% +4.38 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 | $76.9M | 76,927 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $820.3M | 820,280 | RCOAA224 |
| Recomputed ratio | 9.38% | numerator / denominator | |
| Filed ratio | 9.38% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.38 pp | $35.9M | 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 | 40,156 | 40,139 | 40,123 | 40,117 | 40,117 | 40,117 | RCOAP742 |
| Retained earnings | 36,771 | 34,791 | 28,795 | 27,100 | 25,637 | 23,888 | RCOAKW00 |
| Accumulated other comprehensive income | (8,422) | (8,831) | (9,230) | (9,692) | (10,174) | (10,646) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 68,505 | 66,099 | 59,688 | 57,525 | 55,580 | 53,359 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 8,422 | 8,831 | 9,230 | 9,692 | 10,174 | 10,646 | P859 - P840 |
| Common equity Tier 1 capital | 76,927 | 74,930 | 68,918 | 67,217 | 65,754 | 64,005 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 76,927 | 74,930 | 68,918 | 67,217 | 65,754 | 64,005 | RCOA8274 |
| Tier 2 capital | 8,006 | 7,960 | 7,745 | 7,246 | 7,127 | 6,948 | RCOA5311 |
| Allowance includable in Tier 2 capital | 8,006 | 7,960 | 7,745 | 7,246 | 7,127 | 6,948 | RCOA5310 |
| Total capital | 84,933 | 82,890 | 76,663 | 74,463 | 72,881 | 70,953 | RCOA3792 |
| Total risk-weighted assets | 640,390 | 636,779 | 619,540 | 579,226 | 569,570 | 555,375 | RCOAA223 |
| Average total assets for the leverage ratio | 820,280 | 822,745 | 808,501 | 778,998 | 772,310 | 771,303 | 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 | $36.3M | $2.6M | 7.06% | 0.40% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $99.7M | $12.1M | 12.11% | 1.88% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $257.5M | $161.4M | 62.70% | 25.20% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $372K | $558K | 150.00% | 0.09% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $391.9M | $381.3M | 97.28% | 59.52% | RC-R Part II, item 4.d, 5.d |
| All other assets | $55.3M | $52.5M | 94.98% | 8.20% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $61.9M | $30.1M | 48.69% | 4.70% | 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 | $640.5M | ties to item 31 ($640.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $640.5M | RCONB704 |
| Less: excess allowance for credit losses | $158K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $640.4M | 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 | 12.01% | 12.01% | 13.26% | 9.38% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.77% | 11.77% | 13.02% | 9.11% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 11.12% | 11.12% | 12.37% | 8.52% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.60% | 11.60% | 12.86% | 8.63% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.54% | 11.54% | 12.80% | 8.51% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.52% | 11.52% | 12.78% | 8.30% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 11.97% | 11.97% | 13.22% | 8.05% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 11.28% | 11.28% | 12.53% | 8.02% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 11.51% | 11.51% | 12.76% | 8.18% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.62% | 11.62% | 12.87% | 8.16% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.12% | 11.12% | 12.37% | 8.19% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 10.91% | 10.91% | 12.16% | 8.03% | 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 |
|---|---|---|---|---|---|---|
| Timberline Bank (this bank) | Risk-based | 12.01% | 12.01% | 13.26% | 9.38% | |
| Citizens Bank | $832.5M | CBLR | NA | NA | NA | 16.29% |
| Arthur State Bank | $831.9M | Risk-based | 12.15% | 12.15% | 13.35% | 8.30% |
| First Century Bank, N.A. | $831.6M | CBLR | NA | NA | NA | 16.84% |
| West Shore Bank | $833.6M | Risk-based | 11.68% | 11.68% | 12.62% | 9.85% |
| Quail Creek Bank | $831.2M | CBLR | NA | NA | NA | 9.07% |
| DMB Community Bank | $835.0M | Risk-based | 16.15% | 16.15% | 17.40% | 10.98% |
| Hana Bank USA, N.A. | $835.2M | Risk-based | 42.21% | 42.21% | 43.06% | 25.41% |
| Bank of the West | $829.8M | Risk-based | 15.31% | 15.31% | 16.53% | 9.66% |
| Barwick Banking Company | $829.6M | Risk-based | 9.60% | 9.60% | 10.58% | 8.67% |
| Peer 25th percentile | 11.80% | 11.80% | 12.80% | 9.07% | ||
| Peer median | 13.73% | 13.73% | 14.94% | 9.85% | ||
| Peer 75th percentile | 15.94% | 15.94% | 17.18% | 16.29% | ||
| This bank's percentile | 33 | 33 | 33 | 33 |
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/3271986/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.