XML 51 R17.htm IDEA: XBRL DOCUMENT
v3.2.0.727

Note 8 - Regulatory Capital Requirements and Restrictions On Dividends | 6 Months Ended
--- | ---
Jun. 30, 2015
Disclosure Text Block [Abstract] |
Regulatory Capital Requirements under Banking Regulations [Text Block] | NOTE 8 – REGULATORY CAPITAL REQUIREMENTS AND RESTRICTIONS ON DIVIDENDS The Company (on a consolidated basis) and the subsidiary banks are subject to various regulatory capital requirements administered by the federal banking agencies. Failure to meet minimum capital requirements can initiate certain mandatory and possibly additional discretionary actions by regulators that, if undertaken, could have a direct material effect on the Company and subsidiary banks’ financial statements. Under capital adequacy guidelines and the regulatory framework for prompt corrective action, the Company and the subsidiary banks must meet specific capital guidelines that involve quantitative measures of their assets, liabilities, and certain off-balance-sheet items as calculated under regulatory accounting practices. The capital amounts and classification are also subject to qualitative judgments by the regulators about components, risk weightings, and other factors. Quantitative measures established by regulation to ensure capital adequacy require the Company and the subsidiary banks to maintain minimum amounts and ratios (set forth in the following table) of total common equity Tier 1 and Tier 1 capital to risk-weighted assets and of Tier 1 capital to average assets, each as defined by regulation. Management believes, as of June 30, 2015 and December 31, 2014, that the Company and the subsidiary banks met all capital adequacy requirements to which they are subject. Under the regulatory framework for prompt corrective action, to be categorized as “well capitalized,” an institution must maintain minimum total risk-based, Tier 1 risk-based and Tier 1 leverage ratios as set forth in the following tables. The Company and the subsidiary banks’ actual capital amounts and ratios as of June 30, 2015 and December 31, 2014 are also presented in the following table (dollars in thousands). As of June 30, 2015 and December 31, 2014, the subsidiary banks met the requirements to be “well capitalized”.
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | To Be Well |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Capitalized Under |  |  | New |
|  |  |  |  |  |  |  |  |  | For Capital |  |  | Prompt Corrective |  |  | Basel III |
|  | Actual |  |  | Adequacy Purposes |  |  | Action Provisions |  |  | Minimums* |
|  | Amount |  |  | Ratio |  |  | Amount |  |  | Ratio |  |  | Amount |  |  | Ratio |  |  | Amount |  |  | Ratio |
As of June 30, 2015: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Company: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total risk-based capital |  | $ | 267,743 |  |  |  | 12.92 | % |  | $ | 165,750 |  |  | > | 8.0 | % |  | $ | 207,188 |  |  | > | 10.0 | % |  | $ | 165,750 |  |  | > | 8.0 | %
Tier 1 risk-based capital |  |  | 241,548 |  |  |  | 11.66 | % |  |  | 124,313 |  |  | > | 6.0 |  |  |  | 165,750 |  |  | > | 8.0 |  |  |  | 124,313 |  |  | > | 6.0 |
Tier 1 leverage |  |  | 241,548 |  |  |  | 9.62 | % |  |  | 100,436 |  |  | > | 4.0 |  |  |  | 125,545 |  |  | > | 5.0 |  |  |  | 100,436 |  |  | > | 4.0 |
Common equity Tier 1 |  |  | 241,548 |  |  |  | 9.97 | % |  |  | 93,234 |  |  | > | 4.5 |  |  |  | 134,672 |  |  | > | 6.5 |  |  |  | 93,234 |  |  | > | 4.5 |
Quad City Bank & Trust: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total risk-based capital |  | $ | 130,828 |  |  |  | 12.91 | % |  | $ | 81,107 |  |  | > | 8.0 | % |  | $ | 101,384 |  |  | > | 10.0 | % |  | $ | 81,107 |  |  | > | 8.0 | %
Tier 1 risk-based capital |  |  | 118,182 |  |  |  | 11.66 | % |  |  | 60,830 |  |  | > | 6.0 |  |  |  | 81,107 |  |  | > | 8.0 |  |  |  | 60,830 |  |  | > | 6.0 |
Tier 1 leverage |  |  | 118,182 |  |  |  | 8.86 | % |  |  | 53,347 |  |  | > | 4.0 |  |  |  | 66,683 |  |  | > | 5.0 |  |  |  | 53,347 |  |  | > | 4.0 |
Common equity Tier 1 |  |  | 118,182 |  |  |  | 11.66 | % |  |  | 45,623 |  |  | > | 4.5 |  |  |  | 65,900 |  |  | > | 6.5 |  |  |  | 45,623 |  |  | > | 4.5 |
Cedar Rapids Bank & Trust: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total risk-based capital |  | $ | 101,472 |  |  |  | 13.73 | % |  | $ | 59,112 |  |  | > | 8.0 | % |  | $ | 73,889 |  |  | > | 10.0 | % |  | $ | 59,112 |  |  | > | 8.0 | %
Tier 1 risk-based capital |  |  | 92,223 |  |  |  | 12.48 | % |  |  | 44,334 |  |  | > | 6.0 |  |  |  | 59,112 |  |  | > | 8.0 |  |  |  | 44,334 |  |  | > | 6.0 |
Tier 1 leverage |  |  | 92,223 |  |  |  | 10.73 | % |  |  | 34,387 |  |  | > | 4.0 |  |  |  | 42,984 |  |  | > | 5.0 |  |  |  | 34,387 |  |  | > | 4.0 |
Common equity Tier 1 |  |  | 92,223 |  |  |  | 12.48 | % |  |  | 33,250 |  |  | > | 4.5 |  |  |  | 48,028 |  |  | > | 6.5 |  |  |  | 33,250 |  |  | > | 4.5 |
Rockford Bank & Trust: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total risk-based capital |  | $ | 37,885 |  |  |  | 11.71 | % |  | $ | 25,891 |  |  | > | 8.0 | % |  | $ | 32,363 |  |  | > | 10.0 | % |  | $ | 25,891 |  |  | > | 8.0 | %
Tier 1 risk-based capital |  |  | 33,838 |  |  |  | 10.46 | % |  |  | 19,418 |  |  | > | 6.0 |  |  |  | 25,891 |  |  | > | 8.0 |  |  |  | 19,418 |  |  | > | 6.0 |
Tier 1 leverage |  |  | 33,838 |  |  |  | 9.42 | % |  |  | 14,369 |  |  | > | 4.0 |  |  |  | 17,961 |  |  | > | 5.0 |  |  |  | 14,369 |  |  | > | 4.0 |
Common equity Tier 1 |  |  | 33,838 |  |  |  | 10.46 | % |  |  | 14,564 |  |  | > | 4.5 |  |  |  | 21,036 |  |  | > | 6.5 |  |  |  | 14,564 |  |  | > | 4.5 |
*The minimums under Basel III phase-in higher by .625% (the capital conservation buffer) annually until 2019. The fully phased-in mimimums are 10.5% (Total risk-based capital), 8.5% (Tier 1 risk-based capital), and 7.0% (Common equity Tier 1).
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | To Be Well |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Capitalized Under |
|  |  |  |  |  |  |  |  |  | For Capital |  |  | Prompt Corrective |
|  | Actual |  |  | Adequacy Purposes |  |  | Action Provisions |
|  | Amount |  |  | Ratio |  |  | Amount |  |  | Ratio |  |  | Amount |  |  | Ratio |
As of December 31, 2014: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Company: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total risk-based capital |  | $ | 204,376 |  |  |  | 10.91 | % |  | $ | 149,876 |  |  | > | 8.0 | % |  |  | N/A |  |  |  | N/A |
Tier 1 risk-based capital |  |  | 178,364 |  |  |  | 9.52 | % |  |  | 74,938 |  |  | > | 4.0 | % |  |  | N/A |  |  |  | N/A |
Tier 1 leverage |  |  | 178,364 |  |  |  | 7.62 | % |  |  | 93,658 |  |  | > | 4.0 | % |  |  | N/A |  |  |  | N/A |
Quad City Bank & Trust: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total risk-based capital |  | $ | 104,869 |  |  |  | 11.26 | % |  | $ | 74,495 |  |  | > | 8.0 | % |  | $ | 93,119 |  |  | > | 10.0 | %
Tier 1 risk-based capital |  |  | 93,785 |  |  |  | 10.07 | % |  |  | 37,248 |  |  | > | 4.0 |  |  |  | 55,872 |  |  | > | 6.0 |
Tier 1 leverage |  |  | 93,785 |  |  |  | 7.10 | % |  |  | 52,817 |  |  | > | 4.0 |  |  |  | 66,021 |  |  | > | 5.0 |
Cedar Rapids Bank & Trust: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total risk-based capital |  | $ | 76,662 |  |  |  | 11.54 | % |  | $ | 53,126 |  |  | > | 8.0 | % |  | $ | 66,407 |  |  | > | 10.0 | %
Tier 1 risk-based capital |  |  | 68,772 |  |  |  | 10.36 | % |  |  | 26,563 |  |  | > | 4.0 |  |  |  | 39,844 |  |  | > | 6.0 |
Tier 1 leverage |  |  | 68,772 |  |  |  | 8.21 | % |  |  | 33,525 |  |  | > | 4.0 |  |  |  | 41,906 |  |  | > | 5.0 |
Rockford Bank & Trust: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total risk-based capital |  | $ | 35,906 |  |  |  | 12.56 | % |  | $ | 22,875 |  |  | > | 8.0 | % |  | $ | 28,594 |  |  | > | 10.0 | %
Tier 1 risk-based capital |  |  | 32,325 |  |  |  | 11.30 | % |  |  | 11,438 |  |  | > | 4.0 |  |  |  | 17,156 |  |  | > | 6.0 |
Tier 1 leverage |  |  | 32,325 |  |  |  | 9.16 | % |  |  | 14,112 |  |  | > | 4.0 |  |  |  | 17,640 |  |  | > | 5.0 |
In July 2013, the U.S. federal banking authorities approved the implementation of the Basel III regulatory capital reforms and issued rules effecting certain changes required by the Dodd-Frank Act. The Basel III Rules are applicable to all U.S. banks that are subject to minimum capital requirements, as well as to bank and savings and loan holding companies other than “small bank holding companies” (generally bank holding companies with consolidated assets of less than $1 billion). The Basel III Rules not only increased most of the required minimum regulatory capital ratios, but they introduced a new common equity Tier 1 capital ratio and the concept of a capital conservation buffer. Failure to maintain capital levels above Basel III minimums may lead to restrictions on dividends, share buybacks, discretionary payments on Tier 1 instruments and discretionary bonus payments. The Basel III Rules also permit smaller banking organizations to retain, through a one-time election, the existing treatment for AOCI, which excluded the affect from regulatory capital. The Company made this election in the first quarter of 2015.

X
- References No definition available. + Details
Name: | us-gaap_DisclosureTextBlockAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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=35709795&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 1C -URI http://asc.fasb.org/extlink&oid=35709795&loc=SL5958572-112826 Reference 3: 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=35709795&loc=SL5958574-112826 Reference 4: 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=35709795&loc=d3e65071-112826 Reference 5: 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=35709795&loc=SL5958569-112826 Reference 6: 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=35709795&loc=SL5958570-112826 Reference 7: 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=35709795&loc=SL5958575-112826 Reference 8: 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=35709795&loc=SL5958568-112826 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=35709795&loc=SL5958573-112826 + Details
Name: | us-gaap_RegulatoryCapitalRequirementsUnderBankingRegulationsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration