Comenity Capital Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.02% (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 CET1. The bank clears the requirement. Filed figure: 8.02% (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 12.52% +6.02 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 | $1.53B | 1,530,531 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $12.23B | 12,226,071 | RCOAA223 |
| Recomputed ratio | 12.52% | numerator / denominator | |
| Filed ratio | 12.52% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.02 pp | $735.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.24% +6.24 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 | $1.74B | 1,740,531 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $12.23B | 12,226,071 | RCOAA223 |
| Recomputed ratio | 14.24% | numerator / denominator | |
| Filed ratio | 14.24% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.24 pp | $762.4M | capital that could be lost first |
Total risk-based capital ratio 17.65% +7.65 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 | $2.16B | 2,158,065 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $12.23B | 12,226,071 | RCOAA223 |
| Recomputed ratio | 17.65% | numerator / denominator | |
| Filed ratio | 17.65% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.65 pp | $935.5M | capital that could be lost first |
Tier 1 leverage ratio 12.84% +7.84 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 | $1.74B | 1,740,531 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $13.56B | 13,559,091 | RCOAA224 |
| Recomputed ratio | 12.84% | numerator / denominator | |
| Filed ratio | 12.84% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.84 pp | $1.06B | 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 | 952,449 | 951,316 | 950,272 | 949,246 | 948,210 | 947,190 | RCOAP742 |
| Retained earnings | 641,241 | 710,213 | 752,373 | 885,109 | 946,606 | 887,722 | RCOAKW00 |
| Accumulated other comprehensive income | (7,671) | (7,479) | (7,155) | (7,595) | (8,613) | (8,388) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 1,586,019 | 1,654,050 | 1,695,490 | 1,826,760 | 1,886,203 | 1,826,524 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (55,488) | (62,900) | (70,598) | (77,533) | (83,889) | (91,490) | P859 - P840 |
| Common equity Tier 1 capital | 1,530,531 | 1,591,150 | 1,624,892 | 1,749,227 | 1,802,314 | 1,735,034 | RCOAP859 |
| Additional Tier 1 capital | 210,000 | 75,000 | 75,000 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 1,740,531 | 1,666,150 | 1,699,892 | 1,749,227 | 1,802,314 | 1,735,034 | RCOA8274 |
| Tier 2 capital | 417,534 | 412,494 | 415,527 | 406,016 | 405,999 | 406,592 | RCOA5311 |
| Allowance includable in Tier 2 capital | 167,534 | 162,494 | 165,527 | 156,016 | 155,999 | 156,592 | RCOA5310 |
| Total capital | 2,158,065 | 2,078,644 | 2,115,419 | 2,155,243 | 2,208,313 | 2,141,626 | RCOA3792 |
| Total risk-weighted assets | 12,226,071 | 11,826,161 | 12,071,933 | 11,329,275 | 11,312,798 | 11,317,869 | RCOAA223 |
| Average total assets for the leverage ratio | 13,559,091 | 13,386,033 | 12,894,271 | 12,820,575 | 12,947,268 | 13,189,401 | 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 | $2.47B | $46.9M | 1.90% | 0.35% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $119.8M | $42.7M | 35.63% | 0.32% | RC-R Part II, item 2.a, 2.b |
| Loans: past due and nonaccrual | $378.0M | $567.0M | 150.00% | 4.23% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $11.41B | $11.41B | 100.00% | 85.12% | RC-R Part II, item 4.d, 5.d |
| All other assets | $778.2M | $1.29B | 165.79% | 9.63% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $47.9M | $47.9M | 100.00% | 0.36% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | 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 | $13.40B | ties to item 31 ($13.40B) |
|---|---|---|
| Risk-weighted assets before deductions | $13.40B | RCONB704 |
| Less: excess allowance for credit losses | $1.18B | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $12.23B | 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 | 12.52% | 14.24% | 17.65% | 12.84% | 12.98% | 12.99% | 14.14% | 10.25% |
| 1Q26 | Risk-based | 13.45% | 14.09% | 17.58% | 12.45% | 13.06% | 13.07% | 14.31% | 10.26% |
| 4Q25 | Risk-based | 13.46% | 14.08% | 17.52% | 13.18% | 13.15% | 13.20% | 14.60% | 10.03% |
| 3Q25 | Risk-based | 15.44% | 15.44% | 19.02% | 13.64% | 13.29% | 13.29% | 14.49% | 10.31% |
| 2Q25 | Risk-based | 15.93% | 15.93% | 19.52% | 13.92% | 13.11% | 13.11% | 14.41% | 10.16% |
| 1Q25 | Risk-based | 15.33% | 15.33% | 18.92% | 13.15% | 13.16% | 13.16% | 14.34% | 10.10% |
| 4Q24 | Risk-based | 15.36% | 15.36% | 16.74% | 14.29% | 13.15% | 13.15% | 14.49% | 10.29% |
| 3Q24 | Risk-based | 16.04% | 16.04% | 17.41% | 14.38% | 13.25% | 13.25% | 14.44% | 10.08% |
| 2Q24 | Risk-based | 18.12% | 18.12% | 19.49% | 15.72% | 13.08% | 13.08% | 14.24% | 10.10% |
| 1Q24 | Risk-based | 17.51% | 17.51% | 18.89% | 15.29% | 12.76% | 12.76% | 13.98% | 9.86% |
| 4Q23 | Risk-based | 16.60% | 16.60% | 17.97% | 15.18% | 12.58% | 12.58% | 13.79% | 9.79% |
| 3Q23 | Risk-based | 18.50% | 18.50% | 19.87% | 16.46% | 12.66% | 12.67% | 13.78% | 9.78% |
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 |
|---|---|---|---|---|---|---|
| Comenity Capital Bank (this bank) | Risk-based | 12.52% | 14.24% | 17.65% | 12.84% | |
| BMW Bank of North America | $13.80B | Risk-based | 13.65% | 13.65% | 14.03% | 13.24% |
| NexBank | $14.16B | Risk-based | 14.92% | 14.92% | 15.39% | 9.07% |
| Israel Discount Bank of New York | $14.39B | Risk-based | 14.38% | 14.38% | 15.27% | 11.01% |
| ConnectOne Bank | $14.40B | Risk-based | 12.31% | 12.31% | 13.20% | 10.81% |
| Stifel Bank | $14.62B | Risk-based | 10.65% | 10.65% | 11.24% | 7.06% |
| First Bank | $13.03B | Risk-based | 14.69% | 14.69% | 15.94% | 11.50% |
| Bank of America California, N.A. | $14.81B | Risk-based | 39.00% | 39.00% | 39.28% | 12.41% |
| BancFirst | $12.80B | Risk-based | 17.11% | 17.37% | 18.56% | 10.63% |
| Peer 25th percentile | 13.32% | 13.32% | 13.82% | 10.24% | ||
| Peer median | 14.54% | 14.54% | 15.33% | 10.91% | ||
| Peer 75th percentile | 15.47% | 15.53% | 16.60% | 11.73% | ||
| This bank's percentile | 25 | 38 | 75 | 88 |
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/3224580/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.