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Regulatory Requirements | 3 Months Ended
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Jul. 31, 2011
Regulatory Requirements |
Regulatory Requirements | 10. Regulatory Requirements HRB Bank files its regulatory Thrift Financial Report (TFR) on a calendar quarter basis with the Office of Thrift Supervision (OTS). In July 2011, as a result of the Dodd-Frank Wall Street Reform and Consumer Protection Act (the Reform Act), the responsibility and authority of the OTS moved to the Office of the Comptroller of the Currency (OCC). HRB Bank will continue to file TFR reports with the OCC through December 31, 2011. Beginning March 31, 2012, HRB Bank will file Reports of Condition and Income (Call Report) with the OCC quarterly. The following table sets forth HRB Bank's regulatory capital requirements, as calculated in its TFR:
|  |  |  |  |  |  |  |  |  | (dollars in 000s) |
|  |  |  |  |  |  |  |  | To Be Well Capitalized |
|  |  |  |  |  | For Capital AdequacyUnder | Prompt | Corrective |
|  | Actual |  |  |  | Purposes |  |  | Action Provisions |
|  | Amount | Ratio |  |  | Amount | Ratio |  |  | Amount | Ratio |
As of June 30, 2011: |  |  |  |  |  |  |  |  |  |  |  |
Total risk-based capital ratio (1) | $ | 411,062 | 94.5 | % | $ | 34,813 | 8 | % | $ | 43,516 | 10 | %
Tier 1 risk-based capital ratio (2) | $ | 405,333 | 93.1 | % |  | N/A | N/A |  | $ | 26,110 | 6 | %
Tier 1 capital ratio (leverage) (3) | $ | 405,333 | 35 | % | $ | 139,141 | 12 | % | $ | 57,975 | 5 | %
Tangible equity ratio (4) | $ | 405,333 | 35 | % | $ | 17,393 | 1.5 | % |  | N/A | N/A |
As of March 31, 2011: |  |  |  |  |  |  |  |  |  |  |  |
Total risk-based capital ratio (1) | $ | 405,000 | 92.5 | % | $ | 35,019 | 8 | % | $ | 43,773 | 10 | %
Tier 1 risk-based capital ratio(2) | $ | 399,187 | 91.2 | % |  | N/A | N/A |  | $ | 26,264 | 6 | %
Tier 1 capital ratio (leverage) (3) | $ | 399,187 | 22.8 | % | $ | 209,758 | 12 | % | $ | 87,399 | 5 | %
Tangible equity ratio (4) | $ | 399,187 | 22.8 | % | $ | 26,220 | 1.5 | % |  | N/A | N/A |
(1) | Total risk-based capital divided by risk-weighted assets.
(2) | Tier 1 (core) capital less deduction for low-level recourse and residual interest divided by risk-weighted assets.
(3) | Tier 1 (core) capital divided by adjusted total assets.
(4) | Tangible capital divided by tangible assets.
As of July 31, 2011, HRB Bank's leverage ratio was 35.3%.

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- 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 Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1G -URI http://asc.fasb.org/extlink&oid=6918689&loc=SL5958577-112826 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1B -URI http://asc.fasb.org/extlink&oid=6918689&loc=SL5958570-112826 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6918689&loc=SL5958568-112826 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1E -URI http://asc.fasb.org/extlink&oid=6918689&loc=SL5958574-112826 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1H -URI http://asc.fasb.org/extlink&oid=6918689&loc=d3e65071-112826 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Audit and Accounting Guide (AAG) -Number AAG-DEP -Chapter 17 -Paragraph 15, 16, 17 -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. Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1C -URI http://asc.fasb.org/extlink&oid=6918689&loc=SL5958572-112826 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1F -URI http://asc.fasb.org/extlink&oid=6918689&loc=SL5958575-112826 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1D -URI http://asc.fasb.org/extlink&oid=6918689&loc=SL5958573-112826 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=6918689&loc=SL5958569-112826 + Details
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