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Note 16 - Regulatory Capital
 12 Months Ended
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