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Risk Management Manual of Examination Policies

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Section 17.1 - Bank of Anytown-Report of Examination

Capital Calculations 99999

Tier 1 Capital
Perpetual Preferred Stock and Related Surplus    
Common Stock 2,955  
Surplus 3,072  
Retained Earnings 103  
Accumulated Other Comprehensive Income and Other Equity Capital Components 60  
Total Equity Capital
6190  
Net Unrealized Gains (Losses) on Available-For-Sale Securities (if a gain, deduct from Total Equity Capital in the calculation of Tier 1 Capital, if a loss, add it to Total Equity Capital) 60    
Less: Net Unrealized Losses on Available-For-Sale Equity Securities    
Accumulated Net Gains (Losses) on Cash Flow Hedges (if a gain, deduct from Total Equity Capital in the calculation of Tier 1 Capital, if a loss, add it to Total Equity Capital)      
Less: Nonqualifying Perpetual Preferred Stock    
Qualifying Minority Interest in Consolidated Subsidiaries    
Less: Disallowed Goodwill and Other Disallowed Intangible Assets    
Less: Disallowed Servicing Assets and Purchased Credit Card Relationships    
Less: Disallowed Deferred Tax Assets    
Other Additions to (Deductions from) Tier 1 Capital    
Subtotal: Tier 1 Capital Elements
6,130  
Less: Assets Other Than Loans & Leases Classified Loss 125  
Less: Additional Amount to be Transferred to Tier 2 for Inadequate Allowance for Loan and Lease Losses 325  
Other Adjustments to (from) Tier 1 Capital (1)    
Tier 1 Capital
  5,680

Tier 2 Capital
Qualifying Subordinated Debt and Redeemable Preferred Stock    
Cumulative Perpetual Preferred Stock Includible in Tier 2 Capital    
Allowance for Loan & Lease Losses
1,979  
Less: Loans & Leases Classified Loss
890  
Add: Amount Transferred from Tier 1
325  
Adjusted Allowance for Loan & Lease Losses
1,414  
Less: Ineligible Portion of Allowance (If Applicable)
728  
Allowance for Loan and Lease Losses Includible in Tier 2 Capital 686  
Unrealized Gains on Available-For-Sale Equity Securities Includible in Tier 2 Capital    
Other Tier 2 Capital Components    

Other Adjustments to (from) Tier 2 Capital

   
Tier 2 Capital (Not to Exceed 100% of Tier 1 Capital)
  686
Tier 3 Capital Allocated for Market Risk (Tier 3 Plus Tier 2 Not to Exceed 100% of Tier 1 Capital)
   
Less: Deductions for Total Risk-Based Capital (1)
   
Total Capital
  6,366

Risk-Weighted Assets and Average Total Assets Calculations
Risk-Weighted Balance Sheet Items 55,761  
Risk-Weighted Off-balance Sheet Items 159  

Market Risk Equivalent Assets

   

Less: Risk-Weighted Amounts Deducted from Capital

1,015  

          Gross Risk-Weighted Assets

  54,905

Less: Ineligible Portion of ALLL & ATRR (1)

728  

          Total Risk-Weighted Assets

  54,177
Average Total Assets (From 06/30/04 Call Report RC-K) 76,803  
Less: Amounts Deducted from Tier 1 Capital (1) 450  
Adjusted Average Total Assets   76,353

MEMORANDA
Securities Appreciation (Depreciation)   153
Contingent Liabilities/Potential Loss 4542 /  

Footnotes:
(1) Includes adjustment for financial subsidiaries as defined by the Graham-Leach-Bliley Act of 1999, if applicable.

 


Last Updated 03/04/2005 supervision@fdic.gov