| 1. | Our consolidated financial statements are incorporated into Item 8 of this report by reference from the 2025 Annual Report to Shareholders filed as Exhibit 13 hereto and they include: |
Reports of Independent Registered Public Accounting Firm (PCAOB ID:49)
Consolidated:Statements of Condition as of December 31, 2025 and 2024Statements of Income for the years ended December 31, 2025, 2024 and 2023Statements of Comprehensive Income for the years ended December 31, 2025, 2024 and 2023Statements of Shareholders’ Equity for the years ended December 31, 2025, 2024 and 2023Statements of Cash Flows for the years ended December 31, 2025, 2024 and 2023Notes to Consolidated Financial Statements
| 2. | All Financial Statement Schedules are omitted as the required information is inapplicable or the information is presented in the consolidated financial statements or related notes. |
| 3. | The following exhibits have previously been filed or are included in this report following the Index to Exhibits: |
| (3a)* | —Articles of Incorporation of International Bancshares Corporation. |
| (3b)* | —Articles of Amendment to the Articles of Incorporation of International Bancshares Corporation dated May 22, 1998. |
| (3c)* | —Articles of Amendment to the Articles of Incorporation of International Bancshares Corporation dated May 21, 2002. |
| (3d)* | —Articles of Amendment to the Articles of Incorporation of International Bancshares Corporation filed with the Secretary of State of the State of Texas on May 17, 2005. |
| (3e)* | —Articles of Amendment to the Articles of Incorporation of International Bancshares Corporation filed with the Secretary of State of the State of Texas on December 22, 2008. |
| (3f)* | —Second Amended and Restated By-Laws of International Bancshares Corporation as of August 6, 2025. |
| (3g)* | —Certificate of Amendment to Articles of Incorporation of International Bancshares Corporation filed with the Secretary of State of Texas on May 21, 2013. |
| (4) | —Description of the Registrant’s Securities. |
| (10a)*+ | —The 1996 International Bancshares Corporation Stock Option Plan. |
| (10b)*+ | —2005 International Bancshares Corporation Stock Option Plan. |
| (10c)*+ | —International Bancshares Corporation 2006 Executive Incentive Compensation Plan. |
| (10d)*+ | —International Bancshares Corporation Long-Term Restricted Stock Unit Plan. |
| (10e)*+ | —2012 International Bancshares Corporation Stock Option Plan. |
| (10f)*+ | —International Bancshares Corporation 2013 Management Incentive Plan. |
| (13)**(19)* | —International Bancshares Corporation 2025 Annual Report—Statement of Company Policy on Securities Trades by Director’s Officers and Employees |
| (21) | —List of Subsidiaries of International Bancshares Corporation as of February 23, 2026 |
| (23) | —Consent of Independent Registered Public Accounting Firm |
| (31a) | —Certification of Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 |
| (31b) | —Certification of Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 |
| (32a) | —Certification of Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 |
| (32b) | —Certification of Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 |
| (97)* | —International Bancshares Corporation Compensation Clawback Policy |
| 101++ | —Interactive Data File |
| 104++ | —Cover Page Interactive Data File |
| + | Executive Compensation Plans and Arrangements |
| ** | Deemed filed only with respect to those portions thereof incorporated herein by reference |
| ++ | Attached as Exhibit 101 to this report are the following documents formatted in Inline XBRL (Extensible Business Reporting Language): (i) the Condensed Consolidated Statement of Earnings for the years ended December 31, 2025, 2024 and 2023 (ii) the Condensed Consolidated Balance Sheet as of December 31, 2025 and 2024, (iii) the Condensed Consolidated Statement of Cash Flows for the years ended December 31, 2025, 2024 and 2023, and (iv) Cover Page interactive data. |
