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Regulation and Capital Adequacy (Tables) | 9 Months Ended
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Sep. 30, 2025
Regulation And Capital Adequacy [Abstract] |
Leverage Ratios and Risk-Based Capital | The table below presents the minimum, capital conservation buffer and total risk-based capital requirements.
| As of
| September | December | September | December
| 2025 | 2024 | 2025 | 2024
| Standardized | Advanced
Risk-based capital minimum requirements |  |
CET1 capital ratio | 4.5 | % | 4.5 | % | 4.5 | % | 4.5 | %
Tier 1 capital ratio | 6.0 | % | 6.0 | % | 6.0 | % | 6.0 | %
Total capital ratio | 8.0 | % | 8.0 | % | 8.0 | % | 8.0 | %
Capital conservation buffer requirements |  |
G-SIB surcharge (Method 2) | 3.0 | % | 3.0 | % | 3.0 | % | 3.0 | %
Stress capital buffer | 6.1 | % | 6.2 | % | N/A | N/A
Fixed buffer | N/A | N/A | 2.5 | % | 2.5 | %
Countercyclical capital buffer | 0.0% | 0.0% | 0.0% | 0.0%
Total | 9.1 | % | 9.2 | % | 5.5 | % | 5.5 | %
Total risk-based capital requirements |  |
CET1 capital ratio | 13.6 | % | 13.7 | % | 10.0 | % | 10.0 | %
Tier 1 capital ratio | 15.1 | % | 15.2 | % | 11.5 | % | 11.5 | %
Total capital ratio | 17.1 | % | 17.2 | % | 13.5 | % | 13.5 | %
In the table above: •The total risk-based capital requirements for each of the capital ratios consist of the required risk-based capital minimum and the capital conservation buffer requirements. •The G-SIB surcharge is calculated using two methodologies (Method 1 and Method 2), the higher of which is reflected in the firm’s capital conservation buffer requirements. Method 1 is based on the Basel Committee’s methodology which, among other factors, relies upon measures of the size, interconnectedness, substitutability, complexity and cross-jurisdictional activities of each G-SIB. Method 2 uses similar inputs but includes a measure of reliance on short-term wholesale funding instead of substitutability. As of both September 2025 and December 2024, the G-SIB surcharge (Method 2) was higher and therefore was reflected in the capital conservation buffer requirements. •In June 2025, the FRB disclosed that the firm’s stress capital buffer (SCB), from the 2024 Comprehensive Capital Analysis and Review (CCAR) stress test, has been reduced from 6.2% to 6.1%. The impact of this change would have been a reduction of 10 basis points to the December 2024 Standardized CET1 capital, Tier 1 capital and Total capital ratio requirements presented in the table above. Additionally, based on the firm’s 2025 CCAR submission, the FRB has set the SCB for the firm at 3.4% beginning on October 1, 2025, which will decrease the firm’s Standardized requirement to 10.9% for the CET1 capital ratio, 12.4% for the Tier 1 capital ratio and 14.4% for the Total capital ratio. The SCB may be subject to further changes pending the finalization of the FRB’s outstanding proposal on SCB averaging. The table below presents the leverage requirements.
| As of
| September | December
| 2025 | 2024
Tier 1 leverage ratio | 4.0 | % | 4.0 | %
SLR | 5.0 | % | 5.0 | %
In the table above, the SLR requirement of 5% includes a minimum of 3% and a 2% buffer applicable to G-SIBs. The table below presents information about leverage ratios.
| For the Three Months
| Ended or as of
| September | December
$ in millions | 2025 | 2024
Tier 1 capital | $ | 118,515 |  | $ | 115,647 |
Average adjusted total assets | $ | 1,799,376 |  | $ | 1,692,500 |
Total leverage exposure | $ | 2,265,348 |  | $ | 2,120,756 |
Tier 1 leverage ratio | 6.6 | % | 6.8%
SLR | 5.2 | % | 5.5%
In the table above: •Average adjusted total assets represents the average daily assets for the quarter adjusted for deductions from Tier 1 capital, and for the three months ended December 2024, also reflected the impact of Current Expected Credit Losses (CECL) transition. •Total leverage exposure includes average adjusted total assets and the monthly average of off-balance sheet and other exposures, primarily consisting of derivatives, securities financing transactions, commitments and guarantees. •Tier 1 leverage ratio is calculated as Tier 1 capital divided by average adjusted total assets. •SLR is calculated as Tier 1 capital divided by total leverage exposure. The table below presents information about GS Bank USA’s risk-based capital ratios.
$ in millions | Standardized | Advanced
As of September 2025 |  |
CET1 capital | $ | 64,251 |  | $ | 64,251 |
Tier 1 capital | $ | 64,251 |  | $ | 64,251 |
Tier 2 capital | $ | 4,454 |  | $ | 1,124 |
Total capital | $ | 68,705 |  | $ | 65,375 |
RWAs | $ | 404,962 |  | $ | 308,247 |
CET1 capital ratio | 15.9 | % | 20.8 | %
Tier 1 capital ratio | 15.9 | % | 20.8 | %
Total capital ratio | 17.0 | % | 21.2 | %
As of December 2024 |  |
CET1 capital | $ | 62,022 |  | $ | 62,022 |
Tier 1 capital | $ | 62,022 |  | $ | 62,022 |
Tier 2 capital | $ | 4,209 |  | $ | 955 |
Total capital | $ | 66,231 |  | $ | 62,977 |
RWAs | $ | 386,922 |  | $ | 284,624 |
CET1 capital ratio | 16.0 | % | 21.8 | %
Tier 1 capital ratio | 16.0 | % | 21.8 | %
Total capital ratio | 17.1 | % | 22.1 | %
In the table above: •The lower of the Standardized or Advanced ratio is the ratio against which GS Bank USA’s compliance with the capital requirements is assessed under the risk-based Capital Rules, and therefore, the Standardized ratios applied to GS Bank USA as of both September 2025 and December 2024. •The Standardized risk-based capital ratios as of September 2025 were essentially unchanged compared with December 2024. The Advanced risk-based capital ratios as of September 2025 decreased compared with December 2024, primarily reflecting an increase in Credit RWAs, partially offset by an increase in capital and a decrease in Market RWAs. The table below presents information about GS Bank USA’s leverage ratios.
| For the Three Months
| Ended or as of
| September | December
$ in millions | 2025 | 2024
Tier 1 capital | $ | 64,251 |  | $ | 62,022 |
Average adjusted total assets | $ | 645,554 |  | $ | 565,513 |
Total leverage exposure | $ | 875,095 |  | $ | 775,170 |
Tier 1 leverage ratio | 10.0 | % | 11.0 | %
SLR | 7.3 | % | 8.0 | %
In the table above: •Average adjusted total assets represents the average daily assets for the quarter adjusted for deductions from Tier 1 capital, and for the three months ended December 2024, also reflected the impact of CECL transition. •Total leverage exposure includes average adjusted total assets and the monthly average of off-balance sheet and other exposures, primarily consisting of derivatives, securities financing transactions, commitments and guarantees. •Tier 1 leverage ratio is calculated as Tier 1 capital divided by average adjusted total assets. •SLR is calculated as Tier 1 capital divided by total leverage exposure.
Risk-Based Capital Ratios | The table below presents information about risk-based capital ratios.
$ in millions | Standardized | Advanced
As of September 2025 |  |
CET1 capital | $ | 103,769 |  | $ | 103,769 |
Tier 1 capital | $ | 118,515 |  | $ | 118,515 |
Tier 2 capital | $ | 14,209 |  | $ | 10,164 |
Total capital | $ | 132,724 |  | $ | 128,679 |
RWAs | $ | 723,406 |  | $ | 687,426 |
CET1 capital ratio | 14.3 | % | 15.1 | %
Tier 1 capital ratio | 16.4 | % | 17.2 | %
Total capital ratio | 18.3 | % | 18.7 | %
As of December 2024 |  |
CET1 capital | $ | 103,065 |  | $ | 103,065 |
Tier 1 capital | $ | 115,647 |  | $ | 115,647 |
Tier 2 capital | $ | 14,125 |  | $ | 10,164 |
Total capital | $ | 129,772 |  | $ | 125,811 |
RWAs | $ | 688,541 |  | $ | 674,812 |
CET1 capital ratio | 15.0 | % | 15.3 | %
Tier 1 capital ratio | 16.8 | % | 17.1 | %
Total capital ratio | 18.8 | % | 18.6 | %
In the table above, the Standardized risk-based capital ratios as of September 2025 decreased compared with December 2024, reflecting an increase in Credit RWAs, partially offset by an increase in capital and a decrease in Market RWAs. The Advanced CET1 capital ratio as of September 2025 decreased compared with December 2024, reflecting an increase in Credit RWAs, partially offset by an increase in CET1 capital and a decrease in Operational and Market RWAs. The Advanced Tier 1 and Total capital ratios as of September 2025 were essentially unchanged compared with December 2024.
Minimum Risk-Based Capital Under the Standardized and Advanced Capital Rules and the Leverage Ratios and "well-capitalized" Minimum Ratios | The table below presents GS Bank USA’s risk-based capital, leverage and “well-capitalized” requirements.
| As of
| September | December |  | September | December
| 2025 | 2024 |  | 2025 | 2024
|  |  |  | "Well-capitalized"
| Requirements |  | Requirements
Risk-based capital requirements |  |  |
CET1 capital ratio | 7.0 | % | 7.0 | % |  | 6.5 | % | 6.5 | %
Tier 1 capital ratio | 8.5 | % | 8.5 | % |  | 8.0 | % | 8.0 | %
Total capital ratio | 10.5 | % | 10.5 | % |  | 10.0 | % | 10.0 | %
Leverage requirements |  |  |  |
Tier 1 leverage ratio | 4.0 | % | 4.0 | % |  | 5.0 | % | 5.0 | %
SLR | 3.0 | % | 3.0 | % |  | 6.0 | % | 6.0 | %
In the table above: •The CET1 capital ratio requirement includes a minimum of 4.5%, the Tier 1 capital ratio requirement includes a minimum of 6.0% and the Total capital ratio requirement includes a minimum of 8.0%. These requirements also include the capital conservation buffer requirements consisting of a 2.5% buffer and the countercyclical capital buffer, which the FRB has set to zero percent. •The “well-capitalized” requirements are the binding requirements for leverage ratios.

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- Definition Tabular disclosure of the capital amounts and ratios as of the balance sheet date, indicating whether the entity or entities are in compliance with regulatory capital requirements, by entity. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 505 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477270/942-505-50-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 505 -Name Accounting Standards Codification -Section 50 -Paragraph 1B -Publisher FASB -URI https://asc.fasb.org/1943274/2147477270/942-505-50-1B + Details
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