International Bank of Commerce: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 14.36% (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: 14.36% (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 21.11% +14.61 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 | $1.93B | 1,927,693 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $9.13B | 9,133,696 | RCOAA223 |
| Recomputed ratio | 21.11% | numerator / denominator | |
| Filed ratio | 21.11% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +14.61 pp | $1.33B | capital that could be lost first |
Tier 1 risk-based capital ratio 21.11% +13.11 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 | $1.93B | 1,927,693 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $9.13B | 9,133,696 | RCOAA223 |
| Recomputed ratio | 21.11% | numerator / denominator | |
| Filed ratio | 21.11% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +13.11 pp | $1.20B | capital that could be lost first |
Total risk-based capital ratio 22.36% +12.36 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 | $2.04B | 2,041,883 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $9.13B | 9,133,696 | RCOAA223 |
| Recomputed ratio | 22.36% | numerator / denominator | |
| Filed ratio | 22.36% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +12.36 pp | $1.13B | capital that could be lost first |
Tier 1 leverage ratio 19.02% +14.02 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 | $1.93B | 1,927,693 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $10.13B | 10,134,117 | RCOAA224 |
| Recomputed ratio | 19.02% | numerator / denominator | |
| Filed ratio | 19.02% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +14.02 pp | $1.42B | 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 | 506,550 | 506,550 | 506,550 | 506,550 | 506,550 | 506,550 | RCOAP742 |
| Retained earnings | 1,661,897 | 1,625,529 | 1,556,791 | 1,482,796 | 1,427,423 | 1,382,556 | RCOAKW00 |
| Accumulated other comprehensive income | (101,522) | (100,420) | (92,114) | (99,501) | (117,089) | (126,111) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 2,066,925 | 2,031,659 | 1,971,227 | 1,889,845 | 1,816,884 | 1,762,995 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (139,232) | (140,267) | (147,988) | (140,500) | (122,457) | (112,246) | P859 - P840 |
| Common equity Tier 1 capital | 1,927,693 | 1,891,392 | 1,823,239 | 1,749,345 | 1,694,427 | 1,650,749 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 1,927,693 | 1,891,392 | 1,823,239 | 1,749,345 | 1,694,427 | 1,650,749 | RCOA8274 |
| Tier 2 capital | 114,190 | 111,979 | 109,287 | 107,823 | 105,338 | 106,115 | RCOA5311 |
| Allowance includable in Tier 2 capital | 114,190 | 111,979 | 109,287 | 107,823 | 105,338 | 106,115 | RCOA5310 |
| Total capital | 2,041,883 | 2,003,371 | 1,932,526 | 1,857,168 | 1,799,765 | 1,756,864 | RCOA3792 |
| Total risk-weighted assets | 9,133,696 | 8,954,713 | 8,737,210 | 8,619,535 | 8,418,671 | 8,481,560 | RCOAA223 |
| Average total assets for the leverage ratio | 10,134,117 | 9,894,053 | 9,814,862 | 9,635,356 | 9,437,900 | 9,250,903 | 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 | $368.6M | $6.2M | 1.67% | 0.07% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $1.85B | $321.3M | 17.36% | 3.52% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $430.7M | $86.1M | 20.00% | 0.94% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $929.1M | $635.9M | 68.44% | 6.96% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $245.7M | $368.5M | 150.00% | 4.03% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $149.0M | $149.0M | 100.00% | 1.63% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $5.90B | $5.80B | 98.30% | 63.50% | RC-R Part II, item 4.d, 5.d |
| All other assets | $636.8M | $629.6M | 98.88% | 6.89% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.05B | $1.06B | 100.74% | 11.55% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $82.9M | NA | 0.91% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $9.05B | ties to item 31 ($9.05B) |
|---|---|---|
| Risk-weighted assets before deductions | $9.14B | RCONB704 |
| Less: excess allowance for credit losses | $1.5M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $9.13B | 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 | 21.11% | 21.11% | 22.36% | 19.02% | 12.98% | 12.99% | 14.14% | 10.25% |
| 1Q26 | Risk-based | 21.12% | 21.12% | 22.37% | 19.12% | 13.06% | 13.07% | 14.31% | 10.26% |
| 4Q25 | Risk-based | 20.87% | 20.87% | 22.12% | 18.58% | 13.15% | 13.20% | 14.60% | 10.03% |
| 3Q25 | Risk-based | 20.30% | 20.30% | 21.55% | 18.16% | 13.29% | 13.29% | 14.49% | 10.31% |
| 2Q25 | Risk-based | 20.13% | 20.13% | 21.38% | 17.95% | 13.11% | 13.11% | 14.41% | 10.16% |
| 1Q25 | Risk-based | 19.46% | 19.46% | 20.71% | 17.84% | 13.16% | 13.16% | 14.34% | 10.10% |
| 4Q24 | Risk-based | 19.46% | 19.46% | 20.71% | 17.67% | 13.15% | 13.15% | 14.49% | 10.29% |
| 3Q24 | Risk-based | 18.84% | 18.84% | 20.09% | 17.14% | 13.25% | 13.25% | 14.44% | 10.08% |
| 2Q24 | Risk-based | 19.11% | 19.11% | 20.37% | 16.89% | 13.08% | 13.08% | 14.24% | 10.10% |
| 1Q24 | Risk-based | 18.82% | 18.82% | 20.08% | 16.55% | 12.76% | 12.76% | 13.98% | 9.86% |
| 4Q23 | Risk-based | 18.54% | 18.54% | 19.79% | 16.40% | 12.58% | 12.58% | 13.79% | 9.79% |
| 3Q23 | Risk-based | 17.85% | 17.85% | 19.10% | 15.60% | 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 |
|---|---|---|---|---|---|---|
| International Bank of Commerce (this bank) | Risk-based | 21.11% | 21.11% | 22.36% | 19.02% | |
| Origin Bank | $10.18B | Risk-based | 12.80% | 12.80% | 13.97% | 11.37% |
| Amerant Bank, N.A. | $10.27B | Risk-based | 12.91% | 12.91% | 14.15% | 9.88% |
| Stock Yards Bank & Trust Company | $10.36B | Risk-based | 12.02% | 12.02% | 13.28% | 10.74% |
| Amarillo National Bank | $10.38B | Risk-based | 13.03% | 13.03% | 14.18% | 10.75% |
| Stellar Bank | $10.40B | Risk-based | 12.79% | 12.79% | 13.99% | 10.48% |
| Centier Bank | $10.41B | Risk-based | 12.85% | 12.85% | 14.04% | 10.74% |
| Charles Schwab Trust Bank | $10.51B | Risk-based | 79.60% | 79.60% | 79.60% | 10.93% |
| Washington Trust Bank | $10.54B | Risk-based | 11.91% | 11.91% | 13.17% | 9.73% |
| WEX Bank | $10.71B | Risk-based | 12.70% | 12.70% | 13.48% | 8.93% |
| Burke and Herbert Bank and Trust Company | $10.98B | Risk-based | 13.32% | 13.32% | 14.31% | 12.26% |
| Peer 25th percentile | 12.72% | 12.72% | 13.60% | 10.03% | ||
| Peer median | 12.82% | 12.82% | 14.02% | 10.74% | ||
| Peer 75th percentile | 13.00% | 13.00% | 14.17% | 10.88% | ||
| This bank's percentile | 90 | 90 | 90 | 100 |
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/1001152/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.