Shareholders' Equity and Regulatory Matters (Tables)
9 Months Ended
Sep. 30, 2020
Shareholders' Equity and Regulatory Matters  
Schedule of accumulated other comprehensive income (loss)

The following table presents the cumulative balances of the components of accumulated other comprehensive income, net of deferred taxes of $118,000 and $38,000 as of September 30, 2020 and December 31, 2019, respectively (in thousands):

 

 

 

 

 

 

 

 

 

 

September 30, 

 

December 31, 

 

    

2020

    

2019

Net unrealized  gains on securities

 

$

482

 

$

186

Net unrecognized losses on defined benefit plan

 

 

(38)

 

 

(44)

Total accumulated other comprehensive income

 

$

444

 

$

142

 

Schedule of capital amounts and ratios

The capital amounts and ratios at September 30, 2020 and December 31, 2019 for the Bank are presented in the table below (dollars in thousands):

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

For Capital 

 

 

 

 

 

 

 

 

Actual

 

Adequacy Purposes

 

To be Well Capitalized

 

 

    

Amount

    

Ratio

 

Amount

    

Ratio

 

Amount

    

Ratio

 

September 30, 2020

 

 

 

    

  

 

 

  

 

  

 

 

  

 

  

 

Total capital (to risk-weighted assets) Village Bank

 

$

62,788

 

14.09

%  

$

35,643

 

8.00

%  

$

44,554

 

10.00

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Tier 1 capital (to risk-weighted assets) Village Bank

 

 

58,738

 

13.18

%  

 

26,732

 

6.00

%  

 

35,643

 

8.00

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Leverage ratio (Tier 1 capital to average assets) Village Bank

 

 

58,738

 

8.80

%  

 

26,702

 

4.00

%  

 

33,378

 

5.00

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Common equity tier 1 (to risk-weighted assets) Village Bank

 

 

58,738

 

13.18

%  

 

20,049

 

4.50

%  

 

28,960

 

6.50

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

December 31, 2019

 

 

  

 

  

 

 

  

 

  

 

 

 

 

  

 

Total capital (to risk-weighted assets) Village Bank

 

$

54,653

 

12.56

%  

$

34,807

 

8.00

%  

$

43,508

 

10.00

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Tier 1 capital (to risk-weighted assets) Village Bank

 

 

52,867

 

12.15

%  

 

26,015

 

6.00

%  

 

34,807

 

8.00

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Leverage ratio (Tier 1 capital to average assets) Village Bank

 

 

52,867

 

9.69

%  

 

21,823

 

4.00

%  

 

27,278

 

5.00

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Common equity tier 1 (to risk-weighted assets) Village Bank

 

 

52,867

 

12.15

%  

 

19,579

 

4.50

%  

 

28,280

 

6.50

%