International Bank of Commerce: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 14.91% (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: 14.91% (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 21.92% +15.42 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 | $254.5M | 254,496 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.16B | 1,161,026 | RCOAA223 |
| Recomputed ratio | 21.92% | numerator / denominator | |
| Filed ratio | 21.92% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +15.42 pp | $179.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 21.92% +13.92 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 | $254.5M | 254,496 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.16B | 1,161,026 | RCOAA223 |
| Recomputed ratio | 21.92% | numerator / denominator | |
| Filed ratio | 21.92% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +13.92 pp | $161.6M | capital that could be lost first |
Total risk-based capital ratio 22.91% +12.91 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 | $266.0M | 266,019 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.16B | 1,161,026 | RCOAA223 |
| Recomputed ratio | 22.91% | numerator / denominator | |
| Filed ratio | 22.91% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +12.91 pp | $149.9M | capital that could be lost first |
Tier 1 leverage ratio 15.53% +10.53 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 | $254.5M | 254,496 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.64B | 1,639,199 | RCOAA224 |
| Recomputed ratio | 15.53% | numerator / denominator | |
| Filed ratio | 15.53% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +10.53 pp | $172.5M | 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 | 193,384 | 193,384 | 193,384 | 193,384 | 193,384 | 193,384 | RCOAP742 |
| Retained earnings | 100,913 | 95,130 | 89,831 | 82,994 | 77,251 | 71,407 | RCOAKW00 |
| Accumulated other comprehensive income | (40,651) | (39,727) | (37,502) | (39,786) | (45,339) | (50,055) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 253,646 | 248,787 | 245,713 | 236,592 | 225,296 | 214,736 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 850 | (74) | (2,299) | (15) | 5,538 | 10,254 | P859 - P840 |
| Common equity Tier 1 capital | 254,496 | 248,713 | 243,414 | 236,577 | 230,834 | 224,990 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 254,496 | 248,713 | 243,414 | 236,577 | 230,834 | 224,990 | RCOA8274 |
| Tier 2 capital | 11,523 | 11,321 | 11,421 | 11,596 | 12,030 | 14,979 | RCOA5311 |
| Allowance includable in Tier 2 capital | 11,523 | 11,321 | 11,421 | 11,596 | 12,030 | 14,979 | RCOA5310 |
| Total capital | 266,019 | 260,034 | 254,835 | 248,173 | 242,864 | 239,969 | RCOA3792 |
| Total risk-weighted assets | 1,161,026 | 1,155,432 | 1,176,566 | 1,207,523 | 1,209,180 | 1,194,016 | RCOAA223 |
| Average total assets for the leverage ratio | 1,639,199 | 1,644,360 | 1,657,911 | 1,651,431 | 1,667,528 | 1,658,101 | 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 | $26.4M | $2.9M | 11.10% | 0.25% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $686.1M | $122.3M | 17.83% | 10.54% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $222.1M | $44.4M | 20.00% | 3.83% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $17.9M | $9.9M | 55.56% | 0.86% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $4.2M | $4.2M | 100.00% | 0.37% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $630.2M | $628.8M | 99.78% | 54.16% | RC-R Part II, item 4.d, 5.d |
| All other assets | $248.9M | $247.0M | 99.23% | 21.27% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $88.7M | $87.7M | 98.89% | 7.56% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $846K | $846K | 100.00% | 0.07% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $12.8M | NA | 1.10% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.15B | does not tie to item 31 ($1.15B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.16B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.16B | 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 | 21.92% | 21.92% | 22.91% | 15.53% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 21.53% | 21.53% | 22.51% | 15.13% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 20.69% | 20.69% | 21.66% | 14.68% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 19.59% | 19.59% | 20.55% | 14.33% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 19.09% | 19.09% | 20.09% | 13.84% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 18.84% | 18.84% | 20.10% | 13.57% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 20.57% | 20.57% | 21.82% | 14.47% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 20.07% | 20.07% | 21.33% | 14.59% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 21.64% | 21.64% | 22.89% | 15.57% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 20.58% | 20.58% | 21.83% | 15.40% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 20.72% | 20.72% | 21.97% | 14.72% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 22.40% | 22.40% | 23.36% | 15.69% | 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 |
|---|---|---|---|---|---|---|
| International Bank of Commerce (this bank) | Risk-based | 21.92% | 21.92% | 22.91% | 15.53% | |
| Signature Bank of Arkansas | $1.63B | Risk-based | 11.92% | 11.92% | 13.17% | 9.57% |
| Virginia National Bank | $1.64B | Risk-based | 20.52% | 20.52% | 21.35% | 13.21% |
| Waukesha State Bank | $1.62B | CBLR | NA | NA | NA | 11.51% |
| Bluestone Bank | $1.62B | Risk-based | 13.29% | 13.29% | 14.00% | 9.52% |
| Citizens Tri-County Bank | $1.64B | CBLR | NA | NA | NA | 9.34% |
| US Metro Bank | $1.64B | Risk-based | 12.35% | 12.35% | 13.60% | 10.42% |
| FFB Bank | $1.62B | Risk-based | 15.57% | 15.57% | 16.83% | 12.20% |
| International Finance Bank | $1.62B | Risk-based | 10.25% | 10.25% | 11.50% | 8.31% |
| Meredith Village Savings Bank | $1.64B | Risk-based | 15.09% | 15.09% | 16.33% | 10.26% |
| The Citizens Bank | $1.62B | Risk-based | 10.36% | 10.36% | 11.61% | 8.87% |
| Peer 25th percentile | 11.53% | 11.53% | 12.78% | 9.39% | ||
| Peer median | 12.82% | 12.82% | 13.80% | 9.92% | ||
| Peer 75th percentile | 15.21% | 15.21% | 16.46% | 11.24% | ||
| 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/5050028/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.