West Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.97% (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: 5.97% (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 13.03% +6.53 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 | $444.9M | 444,872 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.41B | 3,414,832 | RCOAA223 |
| Recomputed ratio | 13.03% | numerator / denominator | |
| Filed ratio | 13.03% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.53 pp | $222.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.03% +5.03 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 | $444.9M | 444,872 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.41B | 3,414,832 | RCOAA223 |
| Recomputed ratio | 13.03% | numerator / denominator | |
| Filed ratio | 13.03% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.03 pp | $171.7M | capital that could be lost first |
Total risk-based capital ratio 13.97% +3.97 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 | $476.9M | 476,947 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.41B | 3,414,832 | RCOAA223 |
| Recomputed ratio | 13.97% | numerator / denominator | |
| Filed ratio | 13.97% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.97 pp | $135.5M | capital that could be lost first |
Tier 1 leverage ratio 10.79% +5.79 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 | $444.9M | 444,872 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $4.12B | 4,124,540 | RCOAA224 |
| Recomputed ratio | 10.79% | numerator / denominator | |
| Filed ratio | 10.79% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.79 pp | $238.6M | 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 | 221,700 | 220,942 | 221,619 | 220,861 | 220,161 | 219,460 | RCOAP742 |
| Retained earnings | 223,172 | 217,954 | 213,199 | 211,562 | 208,170 | 206,063 | RCOAKW00 |
| Accumulated other comprehensive income | (66,725) | (69,490) | (68,577) | (75,556) | (84,065) | (82,790) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 378,147 | 369,406 | 366,241 | 356,867 | 344,266 | 342,733 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 66,725 | 69,490 | 68,577 | 75,556 | 84,065 | 82,790 | P859 - P840 |
| Common equity Tier 1 capital | 444,872 | 438,896 | 434,818 | 432,423 | 428,331 | 425,523 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 444,872 | 438,896 | 434,818 | 432,423 | 428,331 | 425,523 | RCOA8274 |
| Tier 2 capital | 32,075 | 32,068 | 32,070 | 32,060 | 32,083 | 32,070 | RCOA5311 |
| Allowance includable in Tier 2 capital | 32,075 | 32,068 | 32,070 | 32,060 | 32,083 | 32,070 | RCOA5310 |
| Total capital | 476,947 | 470,964 | 466,888 | 464,483 | 460,414 | 457,593 | RCOA3792 |
| Total risk-weighted assets | 3,414,832 | 3,481,768 | 3,496,202 | 3,527,732 | 3,484,858 | 3,547,721 | RCOAA223 |
| Average total assets for the leverage ratio | 4,124,540 | 4,118,369 | 4,201,335 | 4,119,367 | 4,136,026 | 4,069,287 | 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 | $291.6M | $5.1M | 1.74% | 0.15% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $540.0M | $125.5M | 23.24% | 3.67% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $142.1M | $0 | 0.00% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $131.1M | $65.3M | 49.77% | 1.91% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $11.0M | $16.5M | 150.00% | 0.48% | RC-R Part II, item 4.b, 5.b |
| Loans: all other | $2.81B | $2.78B | 99.15% | 81.53% | RC-R Part II, item 4.d, 5.d |
| All other assets | $211.6M | $198.0M | 93.56% | 5.80% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $201.4M | $201.4M | 100.00% | 5.90% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $18.8M | $2.3M | 12.03% | 0.07% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $16.7M | NA | 0.49% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $3.40B | ties to item 31 ($3.40B) |
|---|---|---|
| Risk-weighted assets before deductions | $3.41B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $3.41B | 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 | 13.03% | 13.03% | 13.97% | 10.79% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 12.61% | 12.61% | 13.53% | 10.66% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 12.44% | 12.44% | 13.35% | 10.35% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 12.26% | 12.26% | 13.17% | 10.50% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 12.29% | 12.29% | 13.21% | 10.36% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 11.99% | 11.99% | 12.90% | 10.46% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 11.95% | 11.95% | 12.86% | 9.97% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 11.86% | 11.86% | 12.73% | 10.29% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 11.79% | 11.79% | 12.66% | 10.25% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 11.76% | 11.76% | 12.63% | 10.65% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 11.89% | 11.89% | 12.76% | 10.86% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 12.01% | 12.01% | 12.89% | 11.00% | 12.78% | 12.79% | 13.93% | 10.03% |
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 |
|---|---|---|---|---|---|---|
| West Bank (this bank) | Risk-based | 13.03% | 13.03% | 13.97% | 10.79% | |
| California Bank of Commerce, N.A. | $4.02B | Risk-based | 13.93% | 13.93% | 14.94% | 12.80% |
| Spencer Savings Bank, Savings and Loan Association | $4.04B | Risk-based | 16.80% | 16.80% | 17.86% | 11.23% |
| Union Savings Bank | $4.02B | CBLR | NA | NA | NA | 10.51% |
| River Bank & Trust | $4.02B | Risk-based | 12.57% | 12.57% | 13.82% | 9.23% |
| Gate City Bank | $4.04B | CBLR | NA | NA | NA | 9.85% |
| Central Bank & Trust Company | $4.01B | Risk-based | 15.12% | 15.12% | 16.08% | 12.42% |
| Vallant Bank | $3.99B | Risk-based | 12.05% | 12.05% | 13.28% | 9.85% |
| RCB Bank | $3.98B | Risk-based | 16.30% | 16.30% | 17.25% | 10.70% |
| Peer 25th percentile | 12.91% | 12.91% | 14.10% | 9.85% | ||
| Peer median | 14.52% | 14.52% | 15.51% | 10.60% | ||
| Peer 75th percentile | 16.00% | 16.00% | 16.96% | 11.53% | ||
| This bank's percentile | 33 | 33 | 33 | 62 |
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/139740/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.