West Valley National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.38% (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: 5.38% (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 12.13% +5.63 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 | $6.9M | 6,898 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $56.9M | 56,863 | RCOAA223 |
| Recomputed ratio | 12.13% | numerator / denominator | |
| Filed ratio | 12.13% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.63 pp | $3.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.13% +4.13 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 | $6.9M | 6,898 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $56.9M | 56,863 | RCOAA223 |
| Recomputed ratio | 12.13% | numerator / denominator | |
| Filed ratio | 12.13% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.13 pp | $2.3M | capital that could be lost first |
Total risk-based capital ratio 13.38% +3.38 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 | $7.6M | 7,610 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $56.9M | 56,863 | RCOAA223 |
| Recomputed ratio | 13.38% | numerator / denominator | |
| Filed ratio | 13.38% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.38 pp | $1.9M | capital that could be lost first |
Tier 1 leverage ratio 9.36% +4.36 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 | $6.9M | 6,898 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $73.7M | 73,725 | RCOAA224 |
| Recomputed ratio | 9.36% | numerator / denominator | |
| Filed ratio | 9.36% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.36 pp | $3.2M | 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 | 28,962 | 28,962 | 28,962 | 28,962 | 28,962 | 28,962 | RCOAP742 |
| Retained earnings | (22,064) | (21,852) | (21,395) | (20,416) | (20,398) | (19,981) | RCOAKW00 |
| Accumulated other comprehensive income | (145) | (138) | (103) | (121) | (175) | (218) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 6,753 | 6,972 | 7,464 | 8,425 | 8,389 | 8,763 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 145 | 138 | 103 | 121 | 175 | 218 | P859 - P840 |
| Common equity Tier 1 capital | 6,898 | 7,110 | 7,567 | 8,546 | 8,564 | 8,981 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 6,898 | 7,110 | 7,567 | 8,546 | 8,564 | 8,981 | RCOA8274 |
| Tier 2 capital | 712 | 721 | 721 | 782 | 793 | 738 | RCOA5311 |
| Allowance includable in Tier 2 capital | 712 | 721 | 721 | 782 | 793 | 738 | RCOA5310 |
| Total capital | 7,610 | 7,831 | 8,288 | 9,328 | 9,357 | 9,719 | RCOA3792 |
| Total risk-weighted assets | 56,863 | 57,560 | 57,560 | 62,588 | 63,411 | 58,966 | RCOAA223 |
| Average total assets for the leverage ratio | 73,725 | 74,751 | 73,282 | 71,991 | 72,461 | 69,679 | 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 | $1.9M | $280K | 14.42% | 0.49% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $5.6M | $1.1M | 19.85% | 1.96% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $3.4M | $2.0M | 57.99% | 3.47% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $62.4M | $51.4M | 82.38% | 90.19% | RC-R Part II, item 4.d, 5.d |
| All other assets | $1.9M | $1.3M | 71.23% | 2.36% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $870K | $870K | 100.00% | 1.53% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $900 | 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 | $57.0M | ties to item 31 ($57.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $57.0M | RCONB704 |
| Less: excess allowance for credit losses | $91K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $56.9M | 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 | 12.13% | 12.13% | 13.38% | 9.36% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 12.35% | 12.35% | 13.60% | 9.51% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 13.15% | 13.15% | 14.40% | 10.33% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 13.65% | 13.65% | 14.90% | 11.87% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 13.51% | 13.51% | 14.76% | 11.82% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 15.23% | 15.23% | 16.48% | 12.89% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 15.81% | 15.81% | 17.06% | 13.88% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 17.69% | 17.69% | 18.94% | 14.65% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 17.40% | 17.40% | 18.65% | 14.72% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 17.74% | 17.74% | 18.99% | 14.51% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 17.57% | 17.57% | 18.82% | 14.43% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 18.30% | 18.30% | 19.55% | 14.47% | 20.70% | 20.70% | 21.86% | 12.73% |
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 Valley National Bank (this bank) | Risk-based | 12.13% | 12.13% | 13.38% | 9.36% | |
| Ipswich State Bank | $74.2M | Risk-based | 25.36% | 25.36% | 25.94% | 15.46% |
| Nebraska State Bank | $74.1M | CBLR | NA | NA | NA | 18.08% |
| Fidelity Personal Trust Company, F.S.B. | $74.6M | CBLR | NA | NA | NA | 101.53% |
| Bank of Iberia | $73.9M | Risk-based | 16.16% | 16.16% | 17.33% | 9.13% |
| Riverside Bank | $73.9M | Risk-based | 15.19% | 15.19% | 15.52% | 12.29% |
| Union State Bank | $73.8M | Risk-based | 14.96% | 14.96% | 16.07% | 10.36% |
| Citizens State Bank of Luling | $73.8M | CBLR | NA | NA | NA | 21.53% |
| Bonanza Valley State Bank | $74.8M | Risk-based | 12.15% | 12.15% | 12.61% | 9.73% |
| State Bank | $74.9M | Risk-based | 13.56% | 13.56% | 14.81% | 8.31% |
| Peer 25th percentile | 13.91% | 13.91% | 14.98% | 9.73% | ||
| Peer median | 15.07% | 15.07% | 15.79% | 12.29% | ||
| Peer 75th percentile | 15.92% | 15.92% | 17.02% | 18.08% | ||
| This bank's percentile | 0 | 0 | 17 | 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/3480069/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.