Regulatory Capital Requirements

6 Months Ended

Dec. 31, 2011

Regulatory Capital Requirements under Banking Regulations [Text Block]

Note 10: Regulatory Capital Requirements

At December 31, 2011, the Bank met each of the three minimum regulatory capital requirements. The holding company ratios do not differ significantly from the Bank’s ratios. The following table summarizes the Bank’s regulatory capital position at December 31, 2011.

											Well Capitalized Under
						For Capital					Prompt Corrective
	Actual					Adequacy Purposes					Action Provision
(Dollars in thousands)	Amount		%			Amount		%			Amount		%

Total Capital (to Risk Weighted Assets)	$	20,817		12.89	%	$	12,917		8.00	%	$	16,146		10.00	%

Tier 1 Capital (to Risk Weighted Assets)	$	18,763		11.62	%	$	6,458		4.00	%	$	9,688		6.00	%

Tier 1 Capital (to Average Assets)	$	18,763		7.34	%	$	10,222		4.00	%	$	12,778		5.00	%

The following table summarizes the Bank’s regulatory capital position at June 30, 2011.

											Well Capitalized Under
						For Capital					Prompt Corrective
	Actual					Adequacy Purposes					Action Provision
(Dollars in thousands)	Amount		%			Amount		%			Amount		%

Total Capital (to Risk Weighted Assets)	$	21,432		12.94	%	$	13,250		8.00	%	$	16,563		10.00	%

Tier 1 Capital (to Risk Weighted Assets)	$	19,335		11.67	%	$	6,625		4.00	%	$	9,938		6.00	%

- Definition

The entire disclosure for banks, savings institutions, and credit unions, for regulatory capital requirements imposed by the Federal Reserve System (FRB), the Federal Deposit Insurance Corporation (FDIC), the Office of Thrift Supervision (OTS) or for any state imposed capital requirements, as applicable. The disclosure may include (1) a description of regulatory capital requirements (a) for capital adequacy purposes and (b) established by the prompt corrective action provisions of Section 38 of the Federal Depository Insurance Act; (2) the actual or possible material effects of noncompliance with such requirements; (3) whether the entity is in compliance with the regulatory capital requirements including (a) required and actual ratios and amounts of Tier 1 leverage, Tier 1 risk-based, and total risk-based capital, tangible capital (for savings institutions), and Tier 3 capital for market risk (for certain banks and bank holding companies), (b) factors that may significantly affect capital adequacy; (4) the prompt corrective action category in which the entity was classified as of its most recent notification; (5) whether management believes any conditions or events since notification have changed the entity's category. Also may include additional information that might be disclosed in situations where substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time.

+ References

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-Publisher AICPA

-Name Audit and Accounting Guide (AAG)

-Number AAG-DEP

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-IssueDate 2006-05-01

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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+ Details

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