Visionbank of Iowa: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.04% (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: 4.04% (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 10.95% +4.45 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 | $84.7M | 84,686 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $773.4M | 773,406 | RCOAA223 |
| Recomputed ratio | 10.95% | numerator / denominator | |
| Filed ratio | 10.95% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.45 pp | $34.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 10.95% +2.95 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 | $84.7M | 84,686 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $773.4M | 773,406 | RCOAA223 |
| Recomputed ratio | 10.95% | numerator / denominator | |
| Filed ratio | 10.95% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +2.95 pp | $22.8M | capital that could be lost first |
Total risk-based capital ratio 12.04% +2.04 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 | $93.1M | 93,097 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $773.4M | 773,406 | RCOAA223 |
| Recomputed ratio | 12.04% | numerator / denominator | |
| Filed ratio | 12.04% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.04 pp | $15.8M | capital that could be lost first |
Tier 1 leverage ratio 9.43% +4.43 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 | $84.7M | 84,686 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $897.9M | 897,895 | RCOAA224 |
| Recomputed ratio | 9.43% | numerator / denominator | |
| Filed ratio | 9.43% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.43 pp | $39.8M | 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 | 69,142 | 69,142 | 69,142 | 69,142 | 69,142 | 69,142 | RCOAP742 |
| Retained earnings | 26,609 | 24,684 | 22,734 | 21,025 | 21,745 | 20,558 | RCOAKW00 |
| Accumulated other comprehensive income | (1,285) | (1,349) | (773) | (1,043) | (1,377) | (1,774) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 94,466 | 92,477 | 91,103 | 89,124 | 89,510 | 87,926 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (9,780) | (9,866) | (10,592) | (10,472) | (10,288) | (10,041) | P859 - P840 |
| Common equity Tier 1 capital | 84,686 | 82,611 | 80,511 | 78,652 | 79,222 | 77,885 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 84,686 | 82,611 | 80,511 | 78,652 | 79,222 | 77,885 | RCOA8274 |
| Tier 2 capital | 8,411 | 8,431 | 8,430 | 8,319 | 8,261 | 8,091 | RCOA5311 |
| Allowance includable in Tier 2 capital | 8,411 | 8,431 | 8,430 | 8,319 | 8,261 | 8,091 | RCOA5310 |
| Total capital | 93,097 | 91,042 | 88,941 | 86,971 | 87,483 | 85,976 | RCOA3792 |
| Total risk-weighted assets | 773,406 | 791,275 | 788,514 | 783,765 | 772,259 | 785,575 | RCOAA223 |
| Average total assets for the leverage ratio | 897,895 | 889,813 | 903,536 | 884,969 | 886,968 | 888,600 | 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 | $49.4M | $1.1M | 2.23% | 0.14% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $62.8M | $6.0M | 9.51% | 0.77% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $158.6M | $132.0M | 83.23% | 17.07% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $5.3M | $4.5M | 83.50% | 0.58% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $591.2M | $588.7M | 99.59% | 76.12% | RC-R Part II, item 4.d, 5.d |
| All other assets | $27.5M | $23.7M | 86.11% | 3.06% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $17.5M | $17.5M | 100.00% | 2.26% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2K | 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 | $773.4M | ties to item 31 ($773.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $773.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $773.4M | 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 | 10.95% | 10.95% | 12.04% | 9.43% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 10.44% | 10.44% | 11.51% | 9.28% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 10.21% | 10.21% | 11.28% | 8.91% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 10.04% | 10.04% | 11.10% | 8.89% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 10.26% | 10.26% | 11.33% | 8.93% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 9.91% | 9.91% | 10.94% | 8.76% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 9.56% | 9.56% | 10.56% | 8.55% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 9.81% | 9.81% | 10.78% | 8.86% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 9.54% | 9.54% | 10.51% | 8.91% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 9.53% | 9.53% | 10.54% | 8.75% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 9.27% | 9.27% | 10.28% | 8.59% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 9.39% | 9.39% | 10.40% | 8.64% | 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 |
|---|---|---|---|---|---|---|
| Visionbank of Iowa (this bank) | Risk-based | 10.95% | 10.95% | 12.04% | 9.43% | |
| Mountain Pacific Bank | $896.4M | Risk-based | 13.07% | 13.07% | 14.33% | 11.52% |
| Mechanics Bank | $896.4M | Risk-based | 14.65% | 14.65% | 15.90% | 8.44% |
| Farmers National Bank | $895.7M | CBLR | NA | NA | NA | 15.03% |
| Windsor Federal Bank | $895.4M | CBLR | NA | NA | NA | 9.91% |
| Titan Bank, N.A. | $895.2M | Risk-based | 35.50% | 35.50% | 36.75% | 9.48% |
| The First State Bank | $895.2M | CBLR | NA | NA | NA | 10.58% |
| Fortress Bank | $897.2M | Risk-based | 9.66% | 10.80% | 12.04% | 9.12% |
| 21st Century Bank | $894.8M | Risk-based | 14.71% | 14.71% | 15.70% | 10.66% |
| Terrabank, N.A. | $897.7M | Risk-based | 10.40% | 14.78% | 16.03% | 9.82% |
| Peer 25th percentile | 11.06% | 13.47% | 14.67% | 9.48% | ||
| Peer median | 13.86% | 14.68% | 15.80% | 9.91% | ||
| Peer 75th percentile | 14.70% | 14.76% | 16.00% | 10.66% | ||
| This bank's percentile | 33 | 17 | 0 | 22 |
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/269049/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.