Industrial and Commercial Bank of China (USA), N.A.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.27% (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: 10.27% (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 17.53% +11.03 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 | $498.5M | 498,532 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.84B | 2,843,793 | RCOAA223 |
| Recomputed ratio | 17.53% | numerator / denominator | |
| Filed ratio | 17.53% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.03 pp | $313.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.53% +9.53 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 | $498.5M | 498,532 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.84B | 2,843,793 | RCOAA223 |
| Recomputed ratio | 17.53% | numerator / denominator | |
| Filed ratio | 17.53% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.53 pp | $271.0M | capital that could be lost first |
Total risk-based capital ratio 18.27% +8.27 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 | $519.5M | 519,503 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.84B | 2,843,793 | RCOAA223 |
| Recomputed ratio | 18.27% | numerator / denominator | |
| Filed ratio | 18.27% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.27 pp | $235.1M | capital that could be lost first |
Tier 1 leverage ratio 17.26% +12.26 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 | $498.5M | 498,532 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.89B | 2,889,139 | RCOAA224 |
| Recomputed ratio | 17.26% | numerator / denominator | |
| Filed ratio | 17.26% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +12.26 pp | $354.1M | 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 | 368,796 | 368,796 | 368,796 | 368,796 | 368,796 | 368,796 | RCOAP742 |
| Retained earnings | 129,736 | 123,891 | 120,164 | 115,619 | 112,290 | 108,665 | RCOAKW00 |
| Accumulated other comprehensive income | 0 | 0 | 0 | 0 | 0 | 0 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 498,532 | 492,687 | 488,960 | 484,415 | 481,086 | 477,461 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 0 | 0 | 0 | 0 | 0 | 0 | P859 - P840 |
| Common equity Tier 1 capital | 498,532 | 492,687 | 488,960 | 484,415 | 481,086 | 477,461 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 498,532 | 492,687 | 488,960 | 484,415 | 481,086 | 477,461 | RCOA8274 |
| Tier 2 capital | 20,971 | 20,971 | 20,982 | 21,227 | 21,227 | 21,222 | RCOA5311 |
| Allowance includable in Tier 2 capital | 20,971 | 20,971 | 20,982 | 21,227 | 21,227 | 21,222 | RCOA5310 |
| Total capital | 519,503 | 513,658 | 509,942 | 505,642 | 502,313 | 498,683 | RCOA3792 |
| Total risk-weighted assets | 2,843,793 | 2,859,765 | 2,865,792 | 2,912,080 | 2,866,049 | 2,771,697 | RCOAA223 |
| Average total assets for the leverage ratio | 2,889,139 | 2,908,238 | 2,921,523 | 2,898,202 | 2,867,242 | 2,809,315 | 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 | $82.9M | $308K | 0.37% | 0.01% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $7.3M | $0 | 0.00% | 0.00% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $570.4M | $546.9M | 95.88% | 19.23% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $114.1M | $169.6M | 148.68% | 5.96% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $2.03B | $2.02B | 99.75% | 71.17% | RC-R Part II, item 4.d, 5.d |
| All other assets | $76.8M | $62.5M | 81.37% | 2.20% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $40.4M | $40.4M | 100.00% | 1.42% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $800 | 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 | $2.84B | ties to item 31 ($2.84B) |
|---|---|---|
| Risk-weighted assets before deductions | $2.84B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $2.84B | 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 | 17.53% | 17.53% | 18.27% | 17.26% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 17.23% | 17.23% | 17.96% | 16.94% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 17.06% | 17.06% | 17.79% | 16.74% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 16.63% | 16.63% | 17.36% | 16.71% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 16.79% | 16.79% | 17.53% | 16.78% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 17.23% | 17.23% | 17.99% | 17.00% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 17.01% | 17.01% | 17.79% | 16.21% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 16.64% | 16.64% | 17.49% | 16.03% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 16.37% | 16.37% | 17.22% | 16.10% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 16.55% | 16.55% | 17.40% | 15.69% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 18.06% | 18.06% | 19.16% | 15.21% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 17.51% | 17.51% | 18.53% | 14.92% | 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 |
|---|---|---|---|---|---|---|
| Industrial and Commercial Bank of China (USA), N.A. (this bank) | Risk-based | 17.53% | 17.53% | 18.27% | 17.26% | |
| Bank Independent | $2.86B | Risk-based | 13.22% | 13.22% | 14.42% | 9.82% |
| WebBank | $2.86B | Risk-based | 18.10% | 18.10% | 19.18% | 17.39% |
| BayCoast Bank | $2.86B | Risk-based | 10.77% | 10.77% | 12.02% | 8.29% |
| ANB Bank | $2.85B | Risk-based | 14.59% | 14.59% | 15.43% | 9.52% |
| Lakeside Bank | $2.85B | Risk-based | 12.41% | 12.41% | 13.56% | 10.99% |
| American Momentum Bank | $2.85B | Risk-based | 24.90% | 24.90% | 26.06% | 19.24% |
| Jefferson Bank | $2.88B | CBLR | NA | NA | NA | 9.81% |
| Armstrong Bank | $2.84B | Risk-based | 13.89% | 13.89% | 14.97% | 10.42% |
| West Texas National Bank | $2.88B | Risk-based | 16.75% | 16.75% | 18.01% | 10.52% |
| Peer 25th percentile | 13.02% | 13.02% | 14.21% | 9.81% | ||
| Peer median | 14.24% | 14.24% | 15.20% | 10.42% | ||
| Peer 75th percentile | 17.09% | 17.09% | 18.30% | 10.99% | ||
| This bank's percentile | 75 | 75 | 75 | 78 |
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/1015560/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.