Bank Analysis School Case Study eBook
Sunny State Bank
CAPITAL - TANGIBLE CAPITAL AND ACCUMULATED OTHER COMPREHENSIVE INCOME (AOCI)
Tangible Capital Calculations
$7.4M
$7M
$6.6M
Metrics
Tangible Capital Bottom Up Tangible Capital Top Down
$6.2M
$5.8M
20X9Q2
20X9Q3
20X9Q4
20X0Q1
20X0Q2
20X0Q3
20X0Q4
20X1Q1
20X1Q2
20X1Q3
20X1Q4
20X2Q1
20X2Q2
20X2Q3
20X2Q4
20X3Q1
20X3Q2
20X3Q3
20X3Q4
20X4Q1
20X4Q2
20X4Q3
20X4Q4
20X5Q1
20X5Q2
20X5Q3
20X5Q4
Accumulated Other Comprehensive Income (AOCI)
$875,000
$800K
$400K
$139,000
$79,000
$0
($41,000)
($74,000)
($101,000)
$-400K
($469,000)
($693,000)
($712,000)
$-800K
($868,000)
20X9Q2
20X9Q4
20X0Q2
20X0Q4
20X1Q2
20X1Q4
20X2Q2
20X2Q4
20X3Q2
20X3Q4
20X4Q2
20X4Q4
20X5Q2
20X5Q4
20X9Q3
20X0Q1
20X0Q3
20X1Q1
20X1Q3
20X2Q1
20X2Q3
20X3Q1
20X3Q3
20X4Q1
20X4Q3
20X5Q1
20X5Q3
Tangible Capital Bottom-Up Calculation if AOCI opt-out election is 'Yes' = Tier 1 Capital (8274) + Accumulated Other Comprehensive Income (B530) + Mortgage Servicing Assets (3164) - Disallowed MSRs (LB59) Tangible Capital Bottom-Up Calculation if AOCI opt-out election is 'No' = Tier 1 Capital (8274) + Mortgage Servicing Assets (3164) - Disallowed MSRs (LB59) Tangible Capital Top-Down Calculation = Total Bank Equity Captial (3210) - Total Intangible Assets (2143) + Mortgage Servicing Assets (3164) - Disallowed MSRs (LB59) Accumulated Other Comprehensive Income: Report the accumulated balance of other comprehensive income as of the report date in accordance with ASC Subtopic 220-10, Comprehensive Income – Overall, net of applicable income taxes, if any. “Other comprehensive income” refers to revenues, expenses, gains, and losses that under U.S. generally accepted accounting principles are included in comprehensive income but excluded from net income.
Made with FlippingBook. PDF to flipbook with ease