Bank Analysis School Case Study eBook

Sunny State Bank

CALCULATIONS - CAPITAL

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Chart

Formula

17. Capital - Level

Common Equity Tier One Ratio Tier One Capital Ratio

Common Equity Tier 1 Capital Ratio Using Advanced Approach (UBPRR029)

Total Tier 1 Risk-Based Capital to Adjusted Risk Weighted Assets and Adjusted for Financial Subsidiaries If Reported (UBPRD487)

Tier One Leverage Ratio Tier 1 Leverage Capital (UBPRD486) Total Capital Ratio

Total Risk-Based Capital to Adjusted Risk Weighted Assets Including Adjustment for Financial Subsidiaries (UBPRD488)

18. Capital - Trend

Common Equity Tier One Ratio Tier One Capital Ratio

Common Equity Tier 1 Capital Ratio Using Advanced Approach (UBPRR029)

Total Tier 1 Risk-Based Capital to Adjusted Risk Weighted Assets and Adjusted for Financial Subsidiaries If Reported (UBPRD487)

Tier One Leverage Ratio Tier 1 Leverage Capital (UBPRD486) Total Capital Ratio

Total Risk-Based Capital to Adjusted Risk Weighted Assets Including Adjustment for Financial Subsidiaries (UBPRD488)

19. Capital - Other Ratios

Dividends to Net Income Total Dividends as Percent of Net Income (Trailing Four Quarters) (UBPR7402) Equity Capital Growth Rate Total Equity Capital Growth Rate (UBPRE635) Equity Growth Less Asset Growth Equity Growth Less Asset Growth Growth Rates (UBPRE636)

Retained Earnings to Average Total Equity Accumulated Other Comprehensive Income (AOCI) FHLBank Calculations

Retained Earnings to Average Total Equity (UBPRE025)

20. Capital - Tangible Capital and AOCI

Accumulated Other Comprehensive Income (UBPRB530)

FHLBank Botton-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) FHLBank Botton-Up Calculation if AOCI opt-out election is 'No' = Tier 1 Capital (8274) + Mortgage Servicing Assets (3164) - Disallowed MSRs (LB59) FHLBank Top-Down Calculation = Total Bank Equity Captial (3210) - Total Intangible Assets (2143) + Mortgage Servicing Assets (3164) - Disallowed MSRs (LB59)