International Bank of Commerce: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 25.83% (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: 25.83% (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 32.79% +26.29 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 | $75.0M | 75,023 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $228.8M | 228,824 | RCOAA223 |
| Recomputed ratio | 32.79% | numerator / denominator | |
| Filed ratio | 32.79% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +26.29 pp | $60.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 32.79% +24.79 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 | $75.0M | 75,023 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $228.8M | 228,824 | RCOAA223 |
| Recomputed ratio | 32.79% | numerator / denominator | |
| Filed ratio | 32.79% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +24.79 pp | $56.7M | capital that could be lost first |
Total risk-based capital ratio 33.83% +23.83 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 | $77.4M | 77,401 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $228.8M | 228,824 | RCOAA223 |
| Recomputed ratio | 33.83% | numerator / denominator | |
| Filed ratio | 33.83% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +23.83 pp | $54.5M | capital that could be lost first |
Tier 1 leverage ratio 13.60% +8.60 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 | $75.0M | 75,023 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $551.5M | 551,463 | RCOAA224 |
| Recomputed ratio | 13.60% | numerator / denominator | |
| Filed ratio | 13.60% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +8.60 pp | $47.5M | 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 | 30,449 | 30,449 | 30,449 | 30,449 | 30,449 | 30,449 | RCOAP742 |
| Retained earnings | 49,345 | 46,810 | 44,485 | 42,172 | 44,985 | 43,147 | RCOAKW00 |
| Accumulated other comprehensive income | (16,999) | (15,875) | (14,773) | (15,547) | (17,642) | (19,611) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 62,795 | 61,384 | 60,161 | 57,074 | 57,792 | 53,985 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 12,228 | 11,104 | 10,002 | 10,776 | 12,871 | 14,840 | P859 - P840 |
| Common equity Tier 1 capital | 75,023 | 72,488 | 70,163 | 67,850 | 70,663 | 68,825 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 75,023 | 72,488 | 70,163 | 67,850 | 70,663 | 68,825 | RCOA8274 |
| Tier 2 capital | 2,378 | 2,312 | 2,410 | 2,447 | 2,389 | 2,288 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,378 | 2,312 | 2,410 | 2,447 | 2,389 | 2,288 | RCOA5310 |
| Total capital | 77,401 | 74,800 | 72,573 | 70,297 | 73,052 | 71,113 | RCOA3792 |
| Total risk-weighted assets | 228,824 | 218,744 | 215,020 | 215,414 | 209,648 | 209,650 | RCOAA223 |
| Average total assets for the leverage ratio | 551,463 | 528,677 | 522,458 | 512,320 | 505,547 | 500,756 | 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 | $12.9M | $799K | 6.20% | 0.35% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $402.2M | $65.0M | 16.16% | 28.41% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $11.8M | $2.4M | 20.00% | 1.03% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $40.5M | $37.7M | 93.17% | 16.48% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $102.3M | $86.1M | 84.20% | 37.64% | RC-R Part II, item 4.d, 5.d |
| All other assets | $22.5M | $20.8M | 92.37% | 9.10% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $9.0M | $9.0M | 99.68% | 3.92% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $7.0M | NA | 3.07% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $221.8M | ties to item 31 ($221.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $228.8M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $228.8M | 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 | 32.79% | 32.79% | 33.83% | 13.60% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 33.14% | 33.14% | 34.20% | 13.71% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 32.63% | 32.63% | 33.75% | 13.43% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 31.50% | 31.50% | 32.63% | 13.24% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 33.71% | 33.71% | 34.85% | 13.98% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 32.83% | 32.83% | 33.92% | 13.74% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 32.74% | 32.74% | 33.89% | 13.44% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 31.16% | 31.16% | 32.37% | 13.22% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 32.46% | 32.46% | 33.68% | 13.80% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 31.86% | 31.86% | 33.03% | 13.67% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 31.18% | 31.18% | 32.43% | 13.26% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 36.75% | 36.75% | 37.99% | 15.87% | 14.65% | 14.67% | 15.79% | 10.60% |
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 | 32.79% | 32.79% | 33.83% | 13.60% | |
| Panhandle First Bank | $568.7M | Risk-based | 17.49% | 17.49% | 18.75% | 13.03% |
| Table Rock Community Bank | $568.9M | Risk-based | 10.84% | 10.84% | 11.99% | 8.25% |
| Farmers Bank of Northern Missouri | $566.5M | CBLR | NA | NA | NA | 12.71% |
| Citizens Bank & Trust Company | $566.4M | CBLR | NA | NA | NA | 11.78% |
| Trinity Bank, N.A. | $569.1M | Risk-based | 16.93% | 16.93% | 18.18% | 12.79% |
| Buckeye State Bank | $569.2M | Risk-based | 11.36% | 11.36% | 12.17% | 8.16% |
| Century Bank | $566.2M | CBLR | NA | NA | NA | 10.12% |
| Jefferson Security Bank | $566.1M | Risk-based | 12.97% | 12.97% | 14.22% | 8.39% |
| Redwood Capital Bank | $566.0M | Risk-based | 14.41% | 14.41% | 15.66% | 10.96% |
| Baraboo State Bank | $569.6M | Risk-based | 19.66% | 19.66% | 20.91% | 11.70% |
| Peer 25th percentile | 12.16% | 12.16% | 13.19% | 8.82% | ||
| Peer median | 14.41% | 14.41% | 15.66% | 11.33% | ||
| Peer 75th percentile | 17.21% | 17.21% | 18.46% | 12.48% | ||
| This bank's percentile | 100 | 100 | 100 | 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/382069/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.