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16. Capital | 12 Months Ended
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Jun. 30, 2013
Notes |
16. Capital | 16. Capital As a savings and loan holding company regulated by the Federal Reserve Board, the Company is not currently subject to any separate regulatory capital requirements, however, the Bank must maintain various minimum capital ratios established by banking regulators to be categorized as well capitalized. Failure of the Bank to maintain these minimum capital ratios may be deemed to constitute an unsafe and unsound banking practice and could subject the Bank to regulatory action. As of June 30, 2013, the most recent notification from the OCC categorized the Bank as well capitalized under the regulatory framework for prompt corrective action. There are no conditions or events since that notification that management believes have changed the institution’s category. The Bank’s actual and required minimum capital amounts and ratios as of June 30, 2013 and 2012, are presented below:
|  | Actual |  | For Capital Adequacy Purposes |  |  | To Be Well Capitalized Under Prompt Corrective Action Provisions
|  |  | Amount |  | Ratio |  |  | Amount |  | Ratio |  |  | Amount |  | Ratio
As of June 30, 2013: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Tier I Capital (to Total Adjusted Assets) |  | $ | 228,454 |  | 15.25% |  | $ | 59,920 |  | 4.00% |  | $ | 74,901 |  | 5.00%
Tier I Capital (to Risk-weighted Assets) |  | $ | 228,454 |  | 21.89% |  | $ | - |  | -% |  | $ | 62,620 |  | 6.00%
Total Risk-based Capital (to Risk- weighted Assets) |  | $ | 241,736 |  | 23.16% |  | $ | 83,493 |  | 8.00% |  | $ | 104,367 |  | 10.00%
As of June 30, 2012: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Tier I Capital (to Total Adjusted Assets) |  | $ | 122,273 |  | 7.32% |  | $ | 66,801 |  | 4.00% |  | $ | 83,502 |  | 5.00%
Tier I Capital (to Risk-weighted Assets) |  | $ | 122,273 |  | 11.18% |  | $ | - |  | -% |  | $ | 65,634 |  | 6.00%
Total Risk-based Capital (to Risk- weighted Assets) |  | $ | 136,216 |  | 12.45% |  | $ | 87,512 |  | 8.00% |  | $ | 109,390 |  | 10.00%
A reconciliation of the Bank’s total equity capital under US GAAP and regulatory capital amounts follows:
| June 30,
2013 | 2012
Total equity capital under US GAAP | $276,669 | $172,485
Accumulated other comprehensive (income) loss, net of tax | 29 | (181)
Investment in nonincludable subsidiary | (696) | (898)
Disallowed deferred tax assets | (47,428) | (48,927)
Other | (120) | (206)
Tier I Capital | 228,454 | 122,273
Allowable portion of allowance for loan losses | 13,282 | 13,943
Total Risk-based Capital | $241,736 | $136,216

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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 1B -URI http://asc.fasb.org/extlink&oid=7881181&loc=SL5958570-112826 Reference 2: 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=7881181&loc=SL5958568-112826 Reference 3: 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=7881181&loc=SL5958573-112826 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=7881181&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 1F -URI http://asc.fasb.org/extlink&oid=7881181&loc=SL5958575-112826 Reference 6: 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=7881181&loc=SL5958569-112826 Reference 7: 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=7881181&loc=d3e65071-112826 Reference 8: 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=7881181&loc=SL5958577-112826 Reference 9: 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=7881181&loc=SL5958572-112826 + Details
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