Company: ISBA
Filing Date: 2025-08-11
Form Type: 10-Q
Source: 0000842517-25-000135
Chunk: 61

Company: ISABELLA BANK CORP
Filing Date: 2025-08-11
Form: 10-Q
Item: Part I, Item 1
Chunk 61
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8.86 %82,803 4.00 %N/AN/A(1) "Well-capitalized" minimum common equity Tier 1 to risk-weighted and leverage ratio are not formally defined under applicable regulations for bank holding companies.Total capital includes Tier 1 capital and Tier 2 capital. Tier 2 capital includes a permissible portion of the allowances for credit losses and subordinated debt, net of unamortized issuance costs. There are no significant regulatory constraints placed on our capital. At June 30, 2025, the Bank exceeded all minimum Basel III risk-based capital requirements with the capital conservation buffer.

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State banking regulations place certain restrictions on dividends paid by banks to their shareholders. Dividends paid by the Corporation’s bank subsidiary would be prohibited if the effect thereof would cause the bank subsidiary’s capital to be reduced below applicable minimum capital requirements.The following table summarizes the changes in AOCI by component for the:Three Months Ended June 3020252024UnrealizedGains(Losses) onAFSSecuritiesDefinedBenefitPension PlanTotalUnrealizedGains(Losses) onAFSSecuritiesDefinedBenefitPension PlanTotalBalance, April 1$(17,042)$(397)$(17,439)$(27,493)$(697)$(28,190)OCI before reclassifications3,879 — 3,879 703 — 703 Tax effect(827)— (827)(149)— (149)OCI, net of tax3,052 — 3,052 554 — 554 Balance, June 30$(13,990)$(397)$(14,387)$(26,939)$(697)$(27,636)Six Months Ended June 3020252024UnrealizedGains(Losses) onAFSSecuritiesDefinedBenefitPension PlanTotalUnrealizedGains(Losses) onAFSSecuritiesDefinedBenefitPension PlanTotalBalance, December 31$(20,958)$(397)$(21,355)$(25,199)$(697)$(25,896)OCI before reclassifications8,893 — 8,893 (2,223)— (2,223)Tax effect(1,925)— (1,925)483 — 483 OCI, net of tax6,968 — 6,968 (1,740)—