Large Bank Examination Workshop February 2026

Exercise 1: Capital Ratios

Evaluate standard capital ratios and compare against peer data to determine overall liquidity risk for CIBC Bank USA. For this exercise the delegates will be provided with the capital pages Uniform Bank Performance Report (UBPR) for CIBC Bank USA for the period ending 9/30/25. The Capital pages from the UBPR provide year-end financial data for the organization dating back for the previous 3 years, permitting trend analysis to be conducted. In addition, the UBPR contains aggregate peer data for institutions of similar size and complexity.

Evaluate the capital position of CIBC Bank over the past five years and address the following questions:

1. Is there a trend in the overall capital position of the institution over the past three years? Is this trend favorable or unfavorable? Is more capital better than less capital?

2. Is CIBC Bank USA’s capital position strengthening or weakening relative to peer organizations of roughly the same size and/or level of complexity?

3. What is the level of CIBC’s dividend compared to peer? What would explain the difference in CIBC’s dividend policy relative to peer?

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