Goldman Sachs Bank USA: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.73% (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: 6.73% (RCFAH311).
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 13.48% +6.98 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 | $59.26B | 59,262,000 | RCFWP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $439.70B | 439,700,000 | RCFAA223 |
| Recomputed ratio | 13.48% | numerator / denominator | |
| Filed ratio | 13.48% | RCFAP793 | |
| Advanced approaches column | 17.86% | RCFWP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.98 pp | $30.68B | capital that could be lost first |
Tier 1 risk-based capital ratio 13.48% +5.48 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 | $59.26B | 59,262,000 | RCFA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $439.70B | 439,700,000 | RCFAA223 |
| Recomputed ratio | 13.48% | numerator / denominator | |
| Filed ratio | 13.48% | RCFA7206 | |
| Advanced approaches column | 17.86% | RCFW7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.48 pp | $24.09B | capital that could be lost first |
Total risk-based capital ratio 14.73% +4.73 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 | $64.78B | 64,779,000 | RCFA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $439.70B | 439,700,000 | RCFAA223 |
| Recomputed ratio | 14.73% | numerator / denominator | |
| Filed ratio | 14.73% | RCFA7205 | |
| Advanced approaches column | 19.04% | RCFW7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.73 pp | $20.81B | capital that could be lost first |
Tier 1 leverage ratio 7.67% +2.67 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 | $59.26B | 59,262,000 | RCFA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $772.76B | 772,756,000 | RCFAA224 |
| Recomputed ratio | 7.67% | numerator / denominator | |
| Filed ratio | 7.67% | RCFA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +2.67 pp | $20.62B | capital that could be lost first |
Supplementary leverage ratio 5.57%
Tier 1 capital over total leverage exposure, which adds off-balance-sheet exposures to on-balance-sheet assets. Filed by advanced-approaches and Category III banks.
| Tier 1 capital | $59.26B | 59,262,000 | RCFA8274 |
|---|---|---|---|
| Divided by total leverage exposure | $1.06T | 1,063,694,000 | RCFAH015 |
| Recomputed ratio | 5.57% | numerator / denominator | |
| Filed ratio | 5.57% | RCFAH036 |
Amounts in the middle column are thousands of dollars as filed. Ratios are the standardized column of Schedule RC-R Part I. This bank also files the advanced approaches column; the lower of the two binds, and the standardized ratios shown here are the lower ones.
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 | 43,931,000 | 43,913,000 | 43,912,000 | 43,908,000 | 43,905,000 | 43,904,000 | RCFAP742 |
| Retained earnings | 15,468,000 | 19,094,000 | 20,135,000 | 20,505,000 | 20,774,000 | 21,233,000 | RCFAKW00 |
| Accumulated other comprehensive income | 785,000 | 951,000 | 1,284,000 | 1,090,000 | 899,000 | 611,000 | RCFAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCFAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 60,184,000 | 63,958,000 | 65,331,000 | 65,503,000 | 65,578,000 | 65,748,000 | RCFAP840 |
| Adjustments and deductions from common equity Tier 1 | (922,000) | (1,312,000) | (1,260,000) | (1,252,000) | (1,292,000) | (1,272,000) | P859 - P840 |
| Common equity Tier 1 capital | 59,262,000 | 62,646,000 | 64,071,000 | 64,251,000 | 64,286,000 | 64,476,000 | RCFWP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCFAP865 |
| Tier 1 capital | 59,262,000 | 62,646,000 | 64,071,000 | 64,251,000 | 64,286,000 | 64,476,000 | RCFA8274 |
| Tier 2 capital | 5,517,000 | 2,201,000 | 2,052,000 | 4,454,000 | 4,361,000 | 4,317,000 | RCFA5311 |
| Allowance includable in Tier 2 capital | 1,994,000 | 2,178,000 | 2,029,000 | 4,431,000 | 4,337,000 | 4,295,000 | RCFA5310 |
| Total capital | 64,779,000 | 64,847,000 | 66,123,000 | 68,705,000 | 68,647,000 | 68,793,000 | RCFA3792 |
| Total risk-weighted assets | 439,700,000 | 445,853,130 | 409,796,000 | 404,962,000 | 395,061,393 | 386,736,610 | RCFAA223 |
| Average total assets for the leverage ratio | 772,756,000 | 713,766,000 | 656,463,000 | 645,554,000 | 622,386,000 | 591,229,000 | RCFAA224 |
| Total leverage exposure | 1,063,694,000 | 988,298,000 | 912,004,000 | 875,095,000 | 845,755,000 | 801,940,000 | RCFAH015 |
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 | $125.53B | $1.71B | 1.36% | 0.39% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $137.37B | $146.6M | 0.11% | 0.03% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $22.25B | $19.61B | 88.12% | 4.46% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $18.92B | $10.36B | 54.77% | 2.36% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $508.0M | $762.0M | 150.00% | 0.17% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $2.91B | $4.36B | 149.67% | 0.99% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $110.87B | $110.18B | 99.38% | 25.06% | RC-R Part II, item 4.d, 5.d |
| Trading assets | $6.49B | $3.41B | 52.60% | 0.78% | RC-R Part II, item 7 |
| All other assets | $52.05B | $22.89B | 43.98% | 5.21% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $17.0M | $212.5M | 1250.00% | 0.05% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $126.38B | $115.48B | 91.37% | 26.26% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $93.79B | $68.41B | 72.94% | 15.56% | RC-R Part II, item 20, 21 |
| Unsettled transactions | $243.0M | $96.5M | 39.71% | 0.02% | RC-R Part II, item 22 |
| Market risk and other approaches | NA | $82.09B | NA | 18.67% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $357.62B | ties to item 31 ($357.62B) |
|---|---|---|
| Risk-weighted assets before deductions | $439.71B | RCFDB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $15.0M | 3128 |
| Total risk-weighted assets | $439.70B | RCFDG641, 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 | 13.48% | 13.48% | 14.73% | 7.67% | 13.63% | 13.73% | 14.82% | 9.14% |
| 1Q26 | Risk-based | 14.05% | 14.05% | 14.54% | 8.78% | 13.75% | 13.85% | 14.63% | 9.39% |
| 4Q25 | Risk-based | 15.63% | 15.63% | 16.14% | 9.76% | 15.01% | 15.02% | 16.07% | 9.33% |
| 3Q25 | Risk-based | 15.87% | 15.87% | 16.97% | 9.95% | 13.73% | 13.83% | 15.32% | 8.97% |
| 2Q25 | Risk-based | 16.27% | 16.27% | 17.38% | 10.33% | 13.76% | 13.94% | 15.59% | 9.21% |
| 1Q25 | Risk-based | 16.67% | 16.67% | 17.79% | 10.91% | 13.95% | 14.05% | 15.65% | 9.26% |
| 4Q24 | Risk-based | NA | NA | NA | 10.97% | 13.73% | 13.83% | 15.48% | 9.15% |
| 3Q24 | Risk-based | NA | NA | NA | 10.85% | 13.98% | 14.07% | 15.71% | 9.19% |
| 2Q24 | Risk-based | NA | NA | NA | 10.65% | 13.82% | 13.92% | 15.61% | 9.09% |
| 1Q24 | Risk-based | NA | NA | NA | 10.21% | 13.77% | 13.87% | 15.42% | 9.12% |
| 4Q23 | Risk-based | NA | NA | NA | 10.27% | 13.68% | 13.78% | 15.32% | 9.05% |
| 3Q23 | Risk-based | NA | NA | NA | 10.20% | 13.62% | 13.62% | 15.29% | 9.10% |
NA means not filed for that quarter: a community bank leverage ratio filer files no risk-based ratios, and for this advanced-approaches bank the risk-based ratios of quarters without served Schedule RC-R detail are withheld rather than shown from the advanced column. 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 |
|---|---|---|---|---|---|---|
| Goldman Sachs Bank USA (this bank) | Risk-based | 13.48% | 13.48% | 14.73% | 7.67% | |
| U.S. Bank N.A. | $705.55B | Risk-based | 12.91% | 12.99% | 14.94% | 9.49% |
| Capital One, N.A. | $662.16B | Risk-based | 13.21% | 13.21% | 14.88% | 10.58% |
| PNC Bank, N.A. | $609.77B | Risk-based | 11.20% | 11.20% | 12.82% | 8.98% |
| Truist Bank | $548.35B | Risk-based | 12.11% | 12.11% | 13.62% | 9.82% |
| The Bank of New York Mellon | $425.12B | Risk-based | 14.56% | 14.56% | 14.76% | 6.20% |
| Morgan Stanley Bank, N.A. | $419.32B | Risk-based | 18.25% | 18.25% | 18.71% | 10.44% |
| State Street Bank and Trust Company | $412.62B | Risk-based | 14.72% | 14.72% | 15.21% | 5.85% |
| TD Bank, N.A. | $342.80B | Risk-based | 16.16% | 16.16% | 17.41% | 10.32% |
| Fifth Third Bank, N.A. | $299.18B | Risk-based | 11.70% | 11.70% | 12.95% | 9.99% |
| The Huntington National Bank | $283.07B | Risk-based | 11.82% | 12.02% | 13.84% | 9.30% |
| Peer 25th percentile | 11.89% | 12.04% | 13.67% | 9.06% | ||
| Peer median | 13.06% | 13.10% | 14.82% | 9.65% | ||
| Peer 75th percentile | 14.68% | 14.68% | 15.14% | 10.24% | ||
| This bank's percentile | 60 | 60 | 40 | 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/2182786/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.