Valley Bank of Nevada: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.81% (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: 8.81% (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 15.56% +9.06 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 | $24.6M | 24,641 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $158.4M | 158,353 | RCOAA223 |
| Recomputed ratio | 15.56% | numerator / denominator | |
| Filed ratio | 15.56% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.06 pp | $14.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.56% +7.56 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 | $24.6M | 24,641 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $158.4M | 158,353 | RCOAA223 |
| Recomputed ratio | 15.56% | numerator / denominator | |
| Filed ratio | 15.56% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.56 pp | $12.0M | capital that could be lost first |
Total risk-based capital ratio 16.81% +6.81 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 | $26.6M | 26,626 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $158.4M | 158,353 | RCOAA223 |
| Recomputed ratio | 16.81% | numerator / denominator | |
| Filed ratio | 16.81% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.81 pp | $10.8M | capital that could be lost first |
Tier 1 leverage ratio 10.31% +5.31 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 | $24.6M | 24,641 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $238.9M | 238,935 | RCOAA224 |
| Recomputed ratio | 10.31% | numerator / denominator | |
| Filed ratio | 10.31% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.31 pp | $12.7M | 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 | 25,639 | 25,639 | 25,639 | 25,639 | 25,639 | 25,639 | RCOAP742 |
| Retained earnings | (998) | (1,345) | (1,663) | (2,150) | (2,359) | (2,807) | RCOAKW00 |
| Accumulated other comprehensive income | (324) | (296) | (265) | (325) | (450) | (592) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 24,317 | 23,998 | 23,711 | 23,164 | 22,830 | 22,240 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 324 | 296 | 265 | 325 | 422 | 454 | P859 - P840 |
| Common equity Tier 1 capital | 24,641 | 24,294 | 23,976 | 23,489 | 23,252 | 22,694 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 24,641 | 24,294 | 23,976 | 23,489 | 23,252 | 22,694 | RCOA8274 |
| Tier 2 capital | 1,985 | 1,978 | 1,891 | 1,837 | 1,854 | 1,834 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,985 | 1,978 | 1,891 | 1,837 | 1,854 | 1,834 | RCOA5310 |
| Total capital | 26,626 | 26,272 | 25,867 | 25,326 | 25,106 | 24,528 | RCOA3792 |
| Total risk-weighted assets | 158,353 | 157,806 | 150,867 | 146,518 | 147,890 | 146,433 | RCOAA223 |
| Average total assets for the leverage ratio | 238,935 | 239,615 | 231,518 | 232,783 | 233,164 | 222,546 | 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 | $41.8M | $1.3M | 3.04% | 0.80% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $28.0M | $5.6M | 20.00% | 3.53% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $30.6M | $6.1M | 20.00% | 3.86% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $2.4M | $2.3M | 95.17% | 1.44% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $837K | $1.3M | 150.00% | 0.79% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $133.4M | $133.1M | 99.73% | 83.78% | RC-R Part II, item 4.d, 5.d |
| All other assets | $6.5M | $5.6M | 85.81% | 3.50% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $3.7M | $3.7M | 100.00% | 2.31% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $600 | 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 | $158.8M | ties to item 31 ($158.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $158.8M | RCONB704 |
| Less: excess allowance for credit losses | $478K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $158.4M | 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 | 15.56% | 15.56% | 16.81% | 10.31% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.39% | 15.39% | 16.65% | 10.14% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.89% | 15.89% | 17.15% | 10.36% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 16.03% | 16.03% | 17.29% | 10.09% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 15.72% | 15.72% | 16.98% | 9.97% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 15.50% | 15.50% | 16.75% | 10.20% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.06% | 15.06% | 16.31% | 10.11% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.03% | 15.03% | 16.29% | 10.48% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.15% | 14.15% | 15.40% | 9.84% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.62% | 13.62% | 14.87% | 9.62% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.83% | 13.83% | 15.08% | 8.56% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.50% | 12.50% | 13.75% | 8.39% | 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 Nevada (this bank) | Risk-based | 15.56% | 15.56% | 16.81% | 10.31% | |
| Campbell County Bank | $240.7M | CBLR | NA | NA | NA | 12.93% |
| First Bank Hampton | $240.9M | CBLR | NA | NA | NA | 11.61% |
| Peoples Trust and Savings Bank | $240.6M | CBLR | NA | NA | NA | 12.96% |
| Bank of Grandin | $241.0M | CBLR | NA | NA | NA | 14.66% |
| TIAA Trust, N.A. | $241.1M | Risk-based | 413.35% | 413.35% | 413.35% | 92.86% |
| Adams County Bank | $241.1M | Risk-based | 16.81% | 16.81% | 17.84% | 11.82% |
| Method Bank | $241.2M | CBLR | NA | NA | NA | 9.80% |
| Nebraska Bank of Commerce | $241.2M | Risk-based | 11.86% | 11.86% | 13.12% | 9.56% |
| Firstoak Bank | $241.2M | CBLR | NA | NA | NA | 10.48% |
| The First National Bank of Sterling City | $240.1M | Risk-based | 39.60% | 39.60% | 40.26% | 11.62% |
| Peer 25th percentile | 15.57% | 15.57% | 16.66% | 10.76% | ||
| Peer median | 28.20% | 28.20% | 29.05% | 11.72% | ||
| Peer 75th percentile | 133.04% | 133.04% | 133.53% | 12.95% | ||
| This bank's percentile | 25 | 25 | 25 | 20 |
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/3370357/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.