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Risk Management Manual of Examination Policies
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 |
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| Qualifying Minority Interest in Consolidated Subsidiaries |
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| Less: Disallowed Goodwill and Other Disallowed Intangible Assets |
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| Less: Disallowed Servicing Assets and Purchased Credit Card Relationships |
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| Less: Disallowed Deferred Tax Assets |
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| Other Additions to (Deductions from) Tier 1 Capital |
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Subtotal: Tier 1 Capital Elements |
6,130 |
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| Less: Assets Other Than Loans & Leases Classified Loss |
125 |
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| Less: Additional Amount to be Transferred to Tier 2 for Inadequate Allowance for Loan and Lease Losses |
325 |
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| Other Adjustments to (from) Tier 1 Capital (1) |
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|
Tier 1 Capital |
|
5,680 |
| Tier 2 Capital |
| Qualifying Subordinated Debt and Redeemable Preferred Stock |
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| Cumulative Perpetual Preferred Stock Includible in Tier 2 Capital |
|
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Allowance for Loan & Lease Losses |
1,979 |
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Less: Loans & Leases Classified Loss |
890 |
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Add: Amount Transferred from Tier 1 |
325 |
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Adjusted Allowance for Loan & Lease Losses |
1,414 |
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Less: Ineligible Portion of Allowance (If Applicable) |
728 |
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| Allowance for Loan and Lease Losses Includible in Tier 2 Capital |
686 |
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| Unrealized Gains on Available-For-Sale Equity Securities Includible in Tier 2 Capital |
|
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| Other Tier 2 Capital Components |
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Other Adjustments to (from) Tier 2 Capital |
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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) |
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Less: Deductions for Total Risk-Based Capital (1) |
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Total Capital |
|
6,366 |
| Risk-Weighted Assets and Average Total Assets Calculations |
| Risk-Weighted Balance Sheet Items |
55,761 |
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| Risk-Weighted Off-balance Sheet Items |
159 |
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Market Risk Equivalent Assets |
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Less: Risk-Weighted Amounts Deducted from Capital |
1,015 |
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Gross Risk-Weighted Assets |
|
54,905 |
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Less: Ineligible Portion of ALLL & ATRR (1) |
728 |
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Total Risk-Weighted Assets |
|
54,177 |
| Average Total Assets (From 06/30/04 Call Report RC-K) |
76,803 |
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| Less: Amounts Deducted from Tier 1 Capital (1) |
450 |
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| Adjusted Average Total Assets |
|
76,353 |
| MEMORANDA |
| Securities Appreciation (Depreciation) |
|
153 |
| Contingent Liabilities/Potential Loss |
4542 / |
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Footnotes:
(1) Includes adjustment for financial subsidiaries as defined by the Graham-Leach-Bliley Act of 1999, if applicable.
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