Regulatory Capital Requirements

3 Months Ended

Jun. 30, 2015

Regulatory Capital Requirements [Abstract]

Regulatory Capital Requirements under Banking Regulations [Text Block]

Note 5. Regulatory Capital Requirements

The Bank is subject to various regulatory capital requirements administered by the federal banking agencies. Failure to meet minimum capital requirements can result in certain mandatory and possibly additional discretionary actions by regulators that, if undertaken, could have a direct material effect on the Bank’s financial statements. Under capital adequacy guidelines, the Bank must meet specific capital guidelines that involve quantitative measures of assets, liabilities, and certain off-balance sheet items as calculated under regulatory accounting practices. The Bank’s capital amounts and classifications are also subject to quantitative judgments by the regulators about components, risk-weightings and other factors. At June 30, 2015 and March 31, 2015, the Bank met all capital adequacy requirements.

The Bank is also subject to the regulatory framework for prompt corrective action. At June 30, 2015 and March 31, 2015, the most recent notification from the regulatory agencies categorized the Bank as well capitalized. To be categorized as well capitalized, the Bank must maintain minimum total risk-based, Tier 1 risk-based, common equity Tier 1 risk-based and Tier 1 leverage ratios as set forth in the following tables. There are no conditions or events since the aforementioned notifications that management believes have changed the Bank’s category.

The Bank’s actual and required capital amounts and ratios are summarized as follows:

						Minimum Required
						for Capital					to be "Well
	Actual					Adequacy					Capitalized"
At June 30, 2015:	Amount		Ratio			Amount		Ratio			Amount		Ratio
	(Dollars in Thousands)
Total capital to risk-weighted assets	$	11,725		25.1	%	$	3,742		8.0	%	$	4,678		10.0	%
Tier 1 capital to risk-weighted assets	$	11,495		24.6	%	$	2,807		6.0	%	$	3,742		8.0	%
Common equity tier 1 capital to risk-weighted assets	$	11,495		24.6	%	$	2,105		4.5	%	$	3,040		6.5	%
Tier 1 capital to total assets	$	11,495		11.8	%	$	3,886		4.0	%	$	4,858		5.0	%

						Minimum Required
						for Capital					to be "Well
	Actual					Adequacy					Capitalized"
At March 31, 2015:	Amount		Ratio			Amount		Ratio			Amount		Ratio
	(Dollars in Thousands)
Total capital to risk-weighted assets	$	11,672		24.9	%	$	3,757		8.0	%	$	4,696		10.0	%
Tier 1 capital to risk-weighted assets	$	11,430		24.3	%	$	2,818		6.0	%	$	3,757		8.0	%
Common equity tier 1 capital to risk-weighted assets	$	11,430		24.3	%	$	2,113		4.5	%	$	3,052		6.5	%
Tier 1 capital to total assets	$	11,430		12.2	%	$	3,756		4.0	%	$	4,695		5.0	%