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Note 11 - Regulatory and Operational Matters
 3 Months Ended
Mar. 31, 2016
Disclosure Text Block [Abstract]  
Regulatory Capital Requirements under Banking Regulations [Text Block]

Note 11: Regulatory and Operational Matters


The Company’s and the Bank’s capital and capital ratios at March 31, 2016 and December 31, 2015 were:


                   

Capital Requirements

  
   

Actual

    

Minimum

    

Minimum with Capital Buffer

    

Well Capitalized

  

(dollars in thousands)

  

Amount

    

Ratio

    

Amount

    

Ratio

    

Amount

    

Ratio

    

Amount

    

Ratio

  
                                                                 

March 31, 2016

                                                                
                                                                 

The Company:

                                                                
                                                                 

Tier 1 Leverage Capital (to Average Assets)

   $ 60,086       9.80 %   $ 24,531       4.00 %     N/A       N/A       N/A       N/A  

Common Equity Tier 1 Capital (to Risk Weighted Assets)

     52,086       10.03 %     23,361       4.50 %     N/A       N/A       N/A       N/A  

Tier 1 Capital (to Risk Weighted Assets)

     60,086       11.57 %     31,148       6.00 %     N/A       N/A       N/A       N/A  

Total Capital (to Risk Weighted Assets)

     65,341       12.59 %     41,531       8.00 %     N/A       N/A       N/A       N/A  
                                                                 

The Bank:

                                                                
                                                                 

Tier 1 Leverage Capital (to Average Assets)

   $ 61,027       9.95 %   $ 24,544       4.00 %     N/A       N/A     $ 30,679       5.00 %

Common Equity Tier 1 Capital (to Risk Weighted Assets)

     61,027       11.79 %     23,296       4.50 %     26,531       5.125 %     33,649       6.50 %

Tier 1 Capital (to Risk Weighted Assets)

     61,027       11.79 %     31,061       6.00 %     34,296       6.625 %     41,414       8.00 %

Total Capital (to Risk Weighted Assets)

     66,282       12.80 %     41,414       8.00 %     44,650       8.625 %     51,768       10.00 %
                                                                 

December 31, 2015

                                                                
                                                                 

The Company:

                                                                
                                                                 

Total Capital (to Risk Weighted Assets)

   $ 59,595       9.77 %   $ 24,401       4.00 %     N/A       N/A       N/A       N/A  

Common Equity Tier 1 Capital (to Risk Weighted Assets)

     51,595       10.04 %     23,119       4.50 %     N/A       N/A       N/A       N/A  

Tier 1 Capital (to Risk Weighted Assets)

     59,595       11.60 %     30,826       6.00 %     N/A       N/A       N/A       N/A  

Tier 1 Capital (to Average Assets)

     64,845       12.62 %     41,101       8.00 %     N/A       N/A       N/A       N/A  
                                                                 

The Bank:

                                                                
                                                                 

Total Capital (to Risk Weighted Assets)

   $ 59,958       9.83 %   $ 24,393       4.00 %     N/A       N/A     $ 30,491       5.00 %

Common Equity Tier 1 Capital (to Risk Weighted Assets)

     59,958       11.72 %     23,029       4.50 %     N/A       N/A       33,265       6.50 %

Tier 1 Capital (to Risk Weighted Assets)

     59,958       11.72 %     30,706       6.00 %     N/A       N/A       40,941       8.00 %

Tier 1 Capital (to Average Assets)

     65,207       12.74 %     40,941       8.00 %     N/A       N/A       51,177       10.00 %

Under the final capital rules that became effective on January 1, 2015, there was a requirement for a common equity Tier 1 capital conservation buffer of 2.5% of risk-weighted assets which is in addition to the other minimum risk-based capital standards in the rule. Institutions that do not maintain this required capital buffer will become subject to progressively more stringent limitations on the percentage of earnings that can be paid out in dividends or used for stock repurchases and on the payment of discretionary bonuses to senior executive management. The capital buffer requirement is being phased in over three years beginning in 2016. We have included the 0.625% increase for 2016 in our minimum capital adequacy ratios in the table above. The capital buffer requirement effectively raises the minimum required common equity Tier 1 capital ratio to 7.0%, the Tier 1 capital ratio to 8.5%, and the total capital ratio to 10.5% on a fully phased-in basis on January 1, 2019. Management believes that, as of March 31, 2016, the Company would meet all capital adequacy requirements under the Basel III Capital Rules on a fully phased-in basis as if all such requirements were currently in effect.