International Finance Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 3.50% (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: 3.50% (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 10.25% +3.75 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 | $133.0M | 132,960 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.30B | 1,297,146 | RCOAA223 |
| Recomputed ratio | 10.25% | numerator / denominator | |
| Filed ratio | 10.25% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +3.75 pp | $48.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 10.25% +2.25 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 | $133.0M | 132,960 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.30B | 1,297,146 | RCOAA223 |
| Recomputed ratio | 10.25% | numerator / denominator | |
| Filed ratio | 10.25% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +2.25 pp | $29.2M | capital that could be lost first |
Total risk-based capital ratio 11.50% +1.50 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 | $149.2M | 149,191 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.30B | 1,297,146 | RCOAA223 |
| Recomputed ratio | 11.50% | numerator / denominator | |
| Filed ratio | 11.50% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +1.50 pp | $19.5M | capital that could be lost first |
Tier 1 leverage ratio 8.31% +3.31 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 | $133.0M | 132,960 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.60B | 1,600,894 | RCOAA224 |
| Recomputed ratio | 8.31% | numerator / denominator | |
| Filed ratio | 8.31% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.31 pp | $52.9M | 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 | 63,281 | 63,281 | 63,281 | 63,281 | 63,281 | 63,281 | RCOAP742 |
| Retained earnings | 70,042 | 67,628 | 62,786 | 58,202 | 55,516 | 53,518 | RCOAKW00 |
| Accumulated other comprehensive income | (1,136) | (1,163) | (1,131) | (1,528) | (1,843) | (1,879) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 132,187 | 129,746 | 124,936 | 119,955 | 116,954 | 114,920 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 773 | 760 | 688 | 1,044 | 1,319 | 1,315 | P859 - P840 |
| Common equity Tier 1 capital | 132,960 | 130,506 | 125,624 | 120,999 | 118,273 | 116,235 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 132,960 | 130,506 | 125,624 | 120,999 | 118,273 | 116,235 | RCOA8274 |
| Tier 2 capital | 16,231 | 15,243 | 14,853 | 14,082 | 13,513 | 13,012 | RCOA5311 |
| Allowance includable in Tier 2 capital | 16,231 | 15,243 | 14,853 | 14,082 | 13,513 | 13,012 | RCOA5310 |
| Total capital | 149,191 | 145,749 | 140,477 | 135,081 | 131,786 | 129,247 | RCOA3792 |
| Total risk-weighted assets | 1,297,146 | 1,218,261 | 1,187,451 | 1,125,410 | 1,079,679 | 1,040,324 | RCOAA223 |
| Average total assets for the leverage ratio | 1,600,894 | 1,542,391 | 1,443,693 | 1,393,762 | 1,375,633 | 1,304,213 | 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 | $201.5M | $904K | 0.45% | 0.07% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $61.7M | $14.6M | 23.68% | 1.12% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $390.0M | $302.1M | 77.48% | 23.27% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.7M | $2.6M | 150.00% | 0.20% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $943.2M | $896.7M | 95.07% | 69.06% | RC-R Part II, item 4.d, 5.d |
| All other assets | $37.1M | $42.9M | 115.67% | 3.30% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $44.2M | $38.7M | 87.52% | 2.98% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | 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 | $1.30B | ties to item 31 ($1.30B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.30B | RCONB704 |
| Less: excess allowance for credit losses | $1.4M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.30B | 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 | 10.25% | 10.25% | 11.50% | 8.31% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 10.71% | 10.71% | 11.96% | 8.46% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 10.58% | 10.58% | 11.83% | 8.70% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 10.75% | 10.75% | 12.00% | 8.68% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 10.95% | 10.95% | 12.21% | 8.60% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 11.17% | 11.17% | 12.42% | 8.91% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 11.27% | 11.27% | 12.52% | 9.35% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 12.45% | 12.45% | 13.70% | 9.47% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 12.11% | 12.11% | 13.36% | 9.79% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 12.68% | 12.68% | 13.94% | 9.88% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.63% | 12.63% | 13.89% | 9.78% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 12.30% | 12.30% | 13.55% | 9.60% | 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 Finance Bank (this bank) | Risk-based | 10.25% | 10.25% | 11.50% | 8.31% | |
| The Citizens Bank | $1.62B | Risk-based | 10.36% | 10.36% | 11.61% | 8.87% |
| FFB Bank | $1.62B | Risk-based | 15.57% | 15.57% | 16.83% | 12.20% |
| The Nodaway Valley Bank | $1.62B | Risk-based | 15.26% | 15.26% | 16.30% | 11.56% |
| Bluestone Bank | $1.62B | Risk-based | 13.29% | 13.29% | 14.00% | 9.52% |
| The State Bank and Trust Company | $1.61B | Risk-based | 12.37% | 12.37% | 13.62% | 10.00% |
| Pacific National Bank | $1.61B | Risk-based | 15.31% | 15.31% | 15.94% | 10.80% |
| Waukesha State Bank | $1.62B | CBLR | NA | NA | NA | 11.51% |
| Bom Bank | $1.61B | CBLR | NA | NA | NA | 10.64% |
| Grasshopper Bank, N.A. | $1.60B | Risk-based | 10.17% | 10.17% | 11.00% | 8.22% |
| Peer 25th percentile | 11.37% | 11.37% | 12.62% | 9.52% | ||
| Peer median | 13.29% | 13.29% | 14.00% | 10.64% | ||
| Peer 75th percentile | 15.29% | 15.29% | 16.12% | 11.51% | ||
| This bank's percentile | 14 | 14 | 14 | 11 |
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/867632/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.