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Note 16 - Regulatory Capital

12 Months Ended

Dec. 31, 2014

Disclosure Text Block [Abstract]

Regulatory Capital Requirements under Banking Regulations [Text Block]

16. REGULATORY CAPITAL

Federal regulations require the Company and the Bank 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, 2014 and 2013, the FDIC categorized the Bank 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 subsidiary’s actual capital ratios are presented in the following table that shows that all regulatory capital requirements were met as of December 31, 2014.

		Middlefield Banc Corp.								The Middlefield Banking Co.
(Dollar amounts in thousands)		December 31, 2014								December 31, 2014
		Amount				Ratio				Amount				Ratio
Total Capital (to Risk-weighted Assets)
Actual		$	70,693				14.64	%		$	68,325				14.19	%
For Capital Adequacy Purposes			38,642				8.00	%			38,507				8.00	%
To Be Well Capitalized			48,302				10.00	%			48,134				10.00	%
Tier I Capital (to Risk-weighted Assets)
Actual		$	64,645				13.38	%		$	62,315				12.95	%
For Capital Adequacy Purposes			19,321				4.00	%			19,253				4.00	%
To Be Well Capitalized			28,981				6.00	%			28,880				6.00	%
Tier I Capital (to Average Assets)
Actual		$	64,645				9.60	%		$	62,315				9.25	%
For Capital Adequacy Purposes			26,945				4.00	%			26,945				4.00	%
To Be Well Capitalized			33,682				5.00	%			33,682				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, 2013.

		Middlefield Banc Corp.								The Middlefield Banking Co.								Emerald Bank
		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	%

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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.

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