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Note 16 - Regulatory Capital | 12 Months Ended
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Dec. 31, 2013
Disclosure Text Block [Abstract] |
Regulatory Capital Requirements under Banking Regulations [Text Block] |
16. | REGULATORY CAPITAL
Federal regulations require the Company and the Banks to maintain minimum amounts of capital. Specifically, each is required to maintain certain minimum dollar amounts and ratios of Total and Tier I capital to risk-weighted assets and of Tier I capital to average total assets. In addition to the capital requirements, the Federal Deposit Insurance Corporation Improvement Act (“FDICIA”) established five capital categories ranging from “well capitalized” to “critically undercapitalized.” Should any institution fail to meet the requirements to be considered “adequately capitalized,” it would become subject to a series of increasingly restrictive regulatory actions. As of December 31, 2013 and 2012, the FDIC categorized the Banks as well capitalized under the regulatory framework for prompt corrective action. To be classified as a well capitalized financial institution, Total risk-based, Tier 1 risk-based, and Tier 1 Leverage capital ratios must be at least 10 percent, 6 percent, and 5 percent, respectively. The Company’s and its subsidiaries’ actual capital ratios are presented in the following table that shows that all regulatory capital requirements were met as of December 31, 2013.
|  | Middlefield Banc Corp. |  |  | The Middlefield Banking Co. |  |  | Emerald Bank |
(Dollar amounts in thousands) |  | December 31, 2013 |  |  | December 31, 2013 |  |  | December 31, 2013 |
|  | Amount |  |  | Ratio |  |  | Amount |  |  | Ratio |  |  | Amount |  |  | Ratio |
Total Capital (to Risk-weighted Assets) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Actual |  | $ | 64,220 |  |  |  | 14.06 | % |  | $ | 53,194 |  |  |  | 13.77 | % |  | $ | 9,482 |  |  |  | 13.76 | %
For Capital Adequacy Purposes |  |  | 36,541 |  |  |  | 8.00 |  |  |  | 30,906 |  |  |  | 8.00 |  |  |  | 5,514 |  |  |  | 8.00 |
To Be Well Capitalized |  |  | 45,676 |  |  |  | 10.00 |  |  |  | 38,632 |  |  |  | 10.00 |  |  |  | 6,893 |  |  |  | 10.00 |
Tier I Capital (to Risk-weighted Assets) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Actual |  | $ | 58,494 |  |  |  | 12.81 | % |  | $ | 48,364 |  |  |  | 12.52 | % |  | $ | 8,605 |  |  |  | 12.48 | %
For Capital Adequacy Purposes |  |  | 18,270 |  |  |  | 4.00 |  |  |  | 15,453 |  |  |  | 4.00 |  |  |  | 2,757 |  |  |  | 4.00 |
To Be Well Capitalized |  |  | 27,406 |  |  |  | 6.00 |  |  |  | 23,179 |  |  |  | 6.00 |  |  |  | 4,136 |  |  |  | 6.00 |
Tier I Capital (to Average Assets) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Actual |  | $ | 58,494 |  |  |  | 8.97 | % |  | $ | 48,364 |  |  |  | 8.51 | % |  | $ | 8,605 |  |  |  | 10.92 | %
For Capital Adequacy Purposes |  |  | 26,093 |  |  |  | 4.00 |  |  |  | 22,735 |  |  |  | 4.00 |  |  |  | 3,152 |  |  |  | 4.00 |
To Be Well Capitalized |  |  | 32,617 |  |  |  | 5.00 |  |  |  | 28,419 |  |  |  | 5.00 |  |  |  | 3,940 |  |  |  | 5.00 |
See Note 15 for additional information concerning regulatory capital requirements The Company’s and its subsidiaries’ actual capital ratios are presented in the following table that shows that all regulatory capital requirements were met as of December 31, 2012.
|  | Middlefield Banc Corp. |  |  | The Middlefield Banking Co. |  |  | Emerald Bank |
|  | December 31, 2012 |  |  | December 31, 2012 |  |  | December 31, 2012 |
|  | Amount |  |  | Ratio |  |  | Amount |  |  | Ratio |  |  | Amount |  |  | Ratio |
Total Capital (to Risk-weighted Assets) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Actual |  | $ | 57,784 |  |  |  | 13.86 | % |  | $ | 47,887 |  |  |  | 13.29 | % |  | $ | 8,440 |  |  |  | 15.45 | %
For Capital Adequacy Purposes |  |  | 33,344 |  |  |  | 8.00 |  |  |  | 28,822 |  |  |  | 8.00 |  |  |  | 4,370 |  |  |  | 8.00 |
To Be Well Capitalized |  |  | 41,680 |  |  |  | 10.00 |  |  |  | 36,027 |  |  |  | 10.00 |  |  |  | 5,463 |  |  |  | 10.00 |
Tier I Capital (to Risk-weighted Assets) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Actual |  | $ | 52,543 |  |  |  | 12.61 | % |  | $ | 43,371 |  |  |  | 12.04 | % |  | $ | 7,737 |  |  |  | 14.16 | %
For Capital Adequacy Purposes |  |  | 16,672 |  |  |  | 4.00 |  |  |  | 14,411 |  |  |  | 4.00 |  |  |  | 2,185 |  |  |  | 4.00 |
To Be Well Capitalized |  |  | 25,008 |  |  |  | 6.00 |  |  |  | 21,616 |  |  |  | 6.00 |  |  |  | 3,278 |  |  |  | 6.00 |
Tier I Capital (to Average Assets) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Actual |  | $ | 52,543 |  |  |  | 7.88 | % |  | $ | 43,371 |  |  |  | 7.32 | % |  | $ | 7,737 |  |  |  | 10.61 | %
For Capital Adequacy Purposes |  |  | 26,675 |  |  |  | 4.00 |  |  |  | 23,684 |  |  |  | 4.00 |  |  |  | 2,916 |  |  |  | 4.00 |
To Be Well Capitalized |  |  | 33,344 |  |  |  | 5.00 |  |  |  | 29,605 |  |  |  | 5.00 |  |  |  | 3,646 |  |  |  | 5.00 |

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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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