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Regulatory and Capital Adequacy
 12 Months Ended
Dec. 31, 2025
Mortgage Banking [Abstract]  
Regulatory and Capital Adequacy
NOTE 12—REGULATORY AND CAPITAL ADEQUACY
Regulation and Capital Adequacy
The Company and the Bank are subject to the regulatory capital requirements established by the Federal Reserve and the Office of the Comptroller of the Currency (“OCC”), respectively (“Basel III Capital Rules”). The Basel III Capital Rules implement certain capital requirements published by the Basel Committee on Banking Supervision (“Basel Committee”), along with certain provisions of the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 (“Dodd-Frank Act”) and other capital provisions.
As a bank holding company (“BHC”) with total consolidated assets of at least $250 billion but less than $700 billion and not exceeding any of the applicable risk-based thresholds, the Company is a Category III institution under the Basel III Capital Rules.
The Bank, as a subsidiary of a Category III institution, is a Category III bank. Moreover, the Bank, as an insured depository institution, is subject to prompt corrective action (“PCA”) capital regulations.
Under the Basel III Capital Rules, we must maintain a minimum common equity Tier 1 (“CET1”) capital ratio of 4.5%, a Tier 1 capital ratio of 6.0% and a total capital ratio of 8.0%, in each case in relation to risk-weighted assets. In addition, we must maintain a minimum leverage ratio of 4.0% and a minimum supplementary leverage ratio of 3.0%. We are also subject to the capital conservation buffer requirement and countercyclical capital buffer requirement, each as described in “Part I—Item 1. Business—Supervision and Regulation—Prudential Regulation of Banking—Capital and Stress Testing Regulation—Capital Buffer Requirements.” Our capital and leverage ratios are calculated based on the Basel III standardized approach framework.
We have elected to exclude certain elements of AOCI from our regulatory capital as permitted for a Category III institution. For information on the recognition of AOCI in regulatory capital under the proposed changes to the Basel III Capital Rules, see “Part I—Item 1. Business—Supervision and Regulation—Prudential Regulation of Banking—Capital and Stress Testing Regulation—Basel III Finalization Proposal.”

For additional information about the regulatory capital rules to which we are subject, including recent proposed amendments to these rules, see “Part I—Item 1. Business—Supervision and Regulation.”
The following table provides a comparison of our regulatory capital amounts and ratios under the Basel III standardized approach subject to the applicable transition provisions, the regulatory minimum capital adequacy ratios and the applicable well-capitalized standard for each ratio as of December 31, 2025 and 2024.
Table 12.1: Capital Ratios Under Basel III(1)(2)
 December 31, 2025December 31, 2024
(Dollars in millions)Capital AmountCapital
Ratio		Minimum
Capital
Adequacy		Well-
Capitalized		Capital AmountCapital
Ratio		Minimum
Capital
Adequacy		Well-
Capitalized
Capital One Financial Corp:
Common equity Tier 1 capital(3)
$73,048 14.3 %4.5 %N/A$50,807 13.5 %4.5 %N/A
Tier 1 capital(4)
78,454 15.36.06.0%55,652 14.86.06.0%
Total capital(5)
88,000 17.28.010.061,805 16.48.010.0
Tier 1 leverage(6)
78,454 12.54.0N/A55,652 11.64.0N/A
Supplementary leverage(7)
78,454 10.63.0N/A55,652 9.93.0N/A
CONA:
Common equity Tier 1 capital(3)
68,204 13.44.56.551,118 13.64.56.5
Tier 1 capital(4)
68,204 13.46.08.051,118 13.66.08.0
Total capital(5)
76,711 15.18.010.056,937 15.28.010.0
Tier 1 leverage(6)
68,204 10.94.05.051,118 10.74.05.0
Supplementary leverage(7)
68,204 9.33.0N/A51,118 9.23.0N/A
__________
(1)Capital requirements that are not applicable are denoted by “N/A.”
(2)Capital ratios as of December 31, 2024 reflect the Company’s and the Bank’s election to adopt the optional five-year transition period provided by the Federal Banking Agencies’ final rule (“CECL Transition Rule”) as of January 1, 2020, which was fully effective January 1, 2025.
(3)CET1 capital ratio is a regulatory capital measure calculated based on CET1 capital divided by risk-weighted assets.
(4)Tier 1 capital ratio is a regulatory capital measure calculated based on Tier 1 capital divided by risk-weighted assets.
(5)Total capital ratio is a regulatory capital measure calculated based on total capital divided by risk-weighted assets.
(6)Tier 1 leverage ratio is a regulatory capital measure calculated based on Tier 1 capital divided by adjusted average assets.
(7)Supplementary leverage ratio is a regulatory capital measure calculated based on Tier 1 capital divided by total leverage exposure.
We exceeded the minimum capital requirements and the Bank exceeded the minimum regulatory requirements and was well-capitalized under PCA requirements as of both December 31, 2025 and 2024.
Regulatory restrictions exist that limit the ability of CONA to transfer funds to our BHC. As of December 31, 2025, funds available for dividend payments from the Bank were $1.4 billion. Applicable provisions that may be contained in our borrowing agreements or the borrowing agreements of our subsidiaries may limit our subsidiaries’ ability to pay dividends to us or our ability to pay dividends to our stockholders. There can be no assurance that we will declare and pay any dividends to stockholders.
For additional information on capital distributions, see “Part I—Item 1. Business—Supervision and Regulation—Prudential Regulation of Banking—Capital and Stress Testing Regulation—Capital Planning and Stress Testing.”