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Note 10 - Subsequent Event	9 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
Subsequent Events [Text Block]	NOTE 10 – SUBSEQUENT EVENT On October 9, 2019, the Board of Directors of Middlefield Banc Corp. authorized a two -for- one stock split. Each shareholder of record at the close of business on October 25, 2019, will receive one additional share for every outstanding share held on the record date. The additional shares are payable on November 8, 2019. As a result, the number of outstanding shares and treasury shares will increase to approximately 6.4 million shares and 871,000 shares, respectively. The basic earnings per share determined as of September 30, 2019 is $2.95 per share, and would have been approximately $1.48 per share had this stock split occurred prior to September 30, 2019.

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The entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 855
-URI http://asc.fasb.org/topic&trid=2122774

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