Valley Bank of Commerce: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 16.56% (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: 16.56% (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 23.30% +16.80 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 | $43.5M | 43,549 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $186.9M | 186,881 | RCOAA223 |
| Recomputed ratio | 23.30% | numerator / denominator | |
| Filed ratio | 23.30% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +16.80 pp | $31.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 23.30% +15.30 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 | $43.5M | 43,549 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $186.9M | 186,881 | RCOAA223 |
| Recomputed ratio | 23.30% | numerator / denominator | |
| Filed ratio | 23.30% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +15.30 pp | $28.6M | capital that could be lost first |
Total risk-based capital ratio 24.56% +14.56 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 | $45.9M | 45,891 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $186.9M | 186,881 | RCOAA223 |
| Recomputed ratio | 24.56% | numerator / denominator | |
| Filed ratio | 24.56% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +14.56 pp | $27.2M | capital that could be lost first |
Tier 1 leverage ratio 14.47% +9.47 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 | $43.5M | 43,549 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $300.9M | 300,897 | RCOAA224 |
| Recomputed ratio | 14.47% | numerator / denominator | |
| Filed ratio | 14.47% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +9.47 pp | $28.5M | 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 | 6,046 | 6,046 | 6,046 | 6,046 | 6,046 | 6,046 | RCOAP742 |
| Retained earnings | 37,511 | 35,195 | 36,591 | 34,453 | 32,259 | 29,711 | RCOAKW00 |
| Accumulated other comprehensive income | (8) | (13) | (4) | (5) | 0 | (2) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 43,549 | 41,228 | 42,633 | 40,494 | 38,305 | 35,755 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 0 | 0 | 0 | 0 | 0 | 2 | P859 - P840 |
| Common equity Tier 1 capital | 43,549 | 41,228 | 42,633 | 40,494 | 38,305 | 35,757 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 43,549 | 41,228 | 42,633 | 40,494 | 38,305 | 35,757 | RCOA8274 |
| Tier 2 capital | 2,342 | 2,363 | 2,245 | 2,073 | 1,997 | 1,943 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,342 | 2,363 | 2,245 | 2,073 | 1,997 | 1,943 | RCOA5310 |
| Total capital | 45,891 | 43,591 | 44,878 | 42,567 | 40,302 | 37,700 | RCOA3792 |
| Total risk-weighted assets | 186,881 | 188,636 | 179,240 | 164,878 | 158,759 | 154,358 | RCOAA223 |
| Average total assets for the leverage ratio | 300,897 | 294,555 | 285,421 | 293,699 | 309,782 | 312,377 | 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 | $133.5M | $20.6M | 15.42% | 10.98% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $2.9M | $446K | 15.28% | 0.24% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $25.4M | $11.7M | 46.12% | 6.25% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $132.4M | $132.4M | 100.00% | 70.66% | RC-R Part II, item 4.d, 5.d |
| All other assets | $12.7M | $12.7M | 100.00% | 6.79% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $9.5M | $9.5M | 100.00% | 5.08% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $100 | 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 | $187.4M | ties to item 31 ($187.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $187.4M | RCONB704 |
| Less: excess allowance for credit losses | $558K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $186.9M | 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 | 23.30% | 23.30% | 24.56% | 14.47% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 21.86% | 21.86% | 23.11% | 14.00% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 23.79% | 23.79% | 25.04% | 14.94% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 24.56% | 24.56% | 25.82% | 13.79% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 24.13% | 24.13% | 25.39% | 12.37% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 23.16% | 23.16% | 24.42% | 11.45% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 23.81% | 23.81% | 25.06% | 14.30% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 22.93% | 22.93% | 24.18% | 14.03% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 20.22% | 20.22% | 21.47% | 12.87% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 19.92% | 19.92% | 21.18% | 10.36% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 20.66% | 20.66% | 21.92% | 10.96% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 18.94% | 18.94% | 20.19% | 10.39% | 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 |
|---|---|---|---|---|---|---|
| Valley Bank of Commerce (this bank) | Risk-based | 23.30% | 23.30% | 24.56% | 14.47% | |
| Security Bank Midwest | $304.1M | CBLR | NA | NA | NA | 10.52% |
| Global Bank | $304.2M | CBLR | NA | NA | NA | 12.11% |
| Citizens Guaranty Bank | $303.6M | Risk-based | 11.22% | 11.22% | 12.47% | 8.65% |
| Valuebank Texas | $303.6M | CBLR | NA | NA | NA | 12.54% |
| Community Bank & Trust Company | $303.5M | Risk-based | 12.45% | 12.45% | 13.70% | 8.28% |
| Tompkins State Bank | $303.5M | Risk-based | 14.96% | 14.96% | 15.74% | 9.82% |
| First Heritage Bank | $303.4M | CBLR | NA | NA | NA | 9.05% |
| Citizens National Bank at Brownwood | $303.4M | CBLR | NA | NA | NA | 10.47% |
| The Claxton Bank | $304.8M | Risk-based | 15.39% | 15.39% | 16.65% | 12.60% |
| Savings Bank | $304.8M | CBLR | NA | NA | NA | 13.60% |
| Peer 25th percentile | 12.14% | 12.14% | 13.39% | 9.24% | ||
| Peer median | 13.70% | 13.70% | 14.72% | 10.50% | ||
| Peer 75th percentile | 15.07% | 15.07% | 15.96% | 12.43% | ||
| This bank's percentile | 100 | 100 | 100 | 100 |
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/481159/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.