Annual report [Section 13 and 15(d), not S-K Item 405]

Regulatory Requirements and Restrictions (Tables)

Regulatory Requirements and Restrictions (Tables)

12 Months Ended

Dec. 31, 2025

Banking and Thrift, Interest [Abstract]

Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations

The following table presents capital ratios and related information in accordance with Basel 3 Standardized and Advanced approaches as measured at December 31, 2025 and 2024 for the Corporation and BANA.



Regulatory Capital under Basel 3

	Bank of America Corporation								Bank of America, N.A.
	Standardized Approach (1)			Advanced Approaches (1)			Regulatory Minimum (2)		Standardized Approach (1)			Advanced Approaches (1)			Regulatory Minimum (3)
(Dollars in millions, except as noted)	December 31, 2025
Risk-based capital metrics:
Common equity tier 1 capital	$	201,410		$	201,410				$	190,831		$	190,831
Tier 1 capital	227,382			227,382					190,831			190,831
Total capital (4)	261,232			250,347					206,640			196,006
Risk-weighted assets (in billions)	1,773			1,570					1,530			1,227
Common equity tier 1 capital ratio	11.4		%	12.8		%	10.0	%	12.5		%	15.6		%	7.0	%
Tier 1 capital ratio	12.8			14.5			11.5		12.5			15.6			8.5
Total capital ratio	14.7			15.9			13.5		13.5			16.0			10.5

Leverage-based metrics:
Adjusted quarterly average assets (in billions) (5)	$	3,348		$	3,348				$	2,592		$	2,592
Tier 1 leverage ratio	6.8		%	6.8		%	4.0		7.4		%	7.4		%	5.0

Supplementary leverage exposure (in billions)				$	3,986							$	3,101
Supplementary leverage ratio				5.7		%	5.0					6.2		%	6.0

	December 31, 2024
Risk-based capital metrics (6):
Common equity tier 1 capital	$	201,083		$	201,083				$	194,341		$	194,341
Tier 1 capital	223,458			223,458					194,341			194,341
Total capital (4)	255,363			244,809					209,256			198,923
Risk-weighted assets (in billions)	1,696			1,490					1,444			1,151
Common equity tier 1 capital ratio	11.9		%	13.5		%	10.7	%	13.5		%	16.9		%	7.0	%
Tier 1 capital ratio	13.2			15.0			12.2		13.5			16.9			8.5
Total capital ratio	15.1			16.4			14.2		14.5			17.3			10.5

Leverage-based metrics:
Adjusted quarterly average assets (in billions) (5)	$	3,240		$	3,240				$	2,546		$	2,546
Tier 1 leverage ratio	6.9		%	6.9		%	4.0		7.6		%	7.6		%	5.0

Supplementary leverage exposure (in billions)				$	3,818							$	3,015
Supplementary leverage ratio				5.9		%	5.0					6.4		%	6.0

(1)As of January 1, 2025, CECL transition provision’s impact was fully phased-in. Capital ratios as of December 31, 2024 were calculated using the regulatory capital rule that allowed a five-year transition period related to the adoption of the CECL accounting standard on January 1, 2020.

(2)The CET1 capital regulatory minimum is the sum of the CET1 capital ratio minimum of 4.5 percent, the Corporation’s G-SIB surcharge of 3.0 percent, and SCB (under the Standardized approach) of 2.5 percent at December 31, 2025 and 3.2 percent at December 31, 2024. The countercyclical capital buffer was zero for both periods. The SLR regulatory minimum includes a leverage buffer of 2.0 percent.

(3)Risk-based capital regulatory minimums at both December 31, 2025 and 2024 are the minimum ratios under Basel 3 including a capital conservation buffer of 2.5 percent. The regulatory minimums for the leverage ratios as of both period ends are the percent required to be considered well capitalized under the PCA framework.

(4)Total capital under the Advanced approaches differs from the Standardized approach due to differences in the amount permitted in Tier 2 capital related to the qualifying allowance for credit losses.

(5)Reflects total average assets adjusted for certain Tier 1 capital deductions.

(6)Effective in the fourth quarter of 2025, the Corporation elected to change its accounting methods for certain tax-related equity investments and applied those changes retrospectively through cumulative adjustment to retained earnings. Under applicable bank regulatory rules, the Corporation is not required to revise previously-filed regulatory capital ratios and, accordingly, did not revise regulatory capital information as of December 31, 2024.