XML 55 R40.htm IDEA: XBRL DOCUMENT v2.4.0.8
Regulatory Capital Requirements (Tables)
 12 Months Ended
Dec. 31, 2013
Banking and Thrift [Abstract]  
Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations [Table Text Block]
During 2013, we changed the methodology we use to determine a component of our risk-weighted assets for regulatory capital purposes. The old methodology overstated the risk to which we were exposed on these assets, as we reported as assets sold with recourse loans we had sold to investors who had no right to return them. We discussed our intention to make this change with our regulators and began using the new methodology in the Company’s June 30, 2013 regulatory filings. We subsequently amended the Company’s December 31, 2012 and March 31, 2013 regulatory filings to conform the computation of these regulatory capital ratios to the new methodology. The change in methodology had no impact on our financial statements prepared in accordance with GAAP because the transfers of the assets to the investors were considered true sales under relevant accounting guidance.
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Minimum to be
 
 
 
 
 
 
 
 
 
Minimum
 
 
Well Capitalized
 
 
 
 
 
 
 
 
 
Capital
 
 
Under Prompt
 
 
 
Actual
 
 
Requirement
 
 
Corrective Actions
 
 
 
Amount
 
Ratio
 
 
Amount
 
Ratio
 
 
Amount
 
Ratio
 
As of December 31, 2013:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total capital (to risk-weighted assets)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Consolidated
 
$
96,981
 
17.1
%
 
$
45,386
 
8.0
%
 
 
N/A
 
N/A
 
Bank
 
 
77,862
 
13.8
%
 
 
45,287
 
8.0
%
 
$
56,609
 
10.0
%
Tier 1 capital (to risk-weighted assets)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Consolidated
 
 
88,555
 
15.6
%
 
 
22,693
 
4.0
%
 
 
N/A
 
N/A
 
Bank
 
 
72,436
 
12.8
%
 
 
22,644
 
4.0
%
 
 
33,965
 
6.0
%
Tier 1 capital (to average assets)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Consolidated
 
 
88,555
 
11.7
%
 
 
30,385
 
4.0
%
 
 
N/A
 
N/A
 
Bank
 
 
72,436
 
9.6
%
 
 
30,329
 
4.0
%
 
 
37,911
 
5.0
%
As of December 31, 2012:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total capital (to risk-weighted assets)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Consolidated
 
$
60,489
 
13.5
%
 
$
35,960
 
8.0
%
 
 
N/A
 
N/A
 
Bank
 
 
59,678
 
13.3
%
 
 
35,937
 
8.0
%
 
$
44,921
 
10.0
%
Tier 1 capital (to risk-weighted assets)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Consolidated
 
 
54,844
 
12.2
%
 
 
17,980
 
4.0
%
 
 
N/A
 
N/A
 
Bank
 
 
54,036
 
12.0
%
 
 
17,969
 
4.0
%
 
 
26,953
 
6.0
%
Tier 1 capital (to average assets)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Consolidated
 
 
54,844
 
8.9
%
 
 
24,667
 
4.0
%
 
 
N/A
 
N/A
 
Bank
 
 
54,036
 
8.8
%
 
 
24,653
 
4.0
%
 
 
30,817
 
5.0
%