Shareholders' Equity and Regulatory Matters (Tables)
3 Months Ended
Mar. 31, 2021
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 (loss), net of deferred taxes of $(3,000) and $14,000 as of March 31, 2021 and December 31, 2020, respectively (in thousands):

 

 

 

 

 

 

 

 

 

 

March 31, 

 

December 31, 

 

    

2021

    

2020

Net unrealized  gains on securities

 

$

24

 

$

466

Net unrecognized losses on defined benefit plan

 

 

(34)

 

 

(36)

Total accumulated other comprehensive (loss) income

 

$

(10)

 

$

430

 

Schedule of capital amounts and ratios

The capital amounts and ratios at March 31, 2021 and December 31, 2020 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

 

March 31, 2021

 

 

 

    

  

 

 

  

 

  

 

 

  

 

  

 

Total capital (to risk- weighted assets) Village Bank

 

$

69,616

 

14.85

%  

$

37,515

 

8.00

%  

$

46,894

 

10.00

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 

65,624

 

13.99

%  

 

28,136

 

6.00

%  

 

37,515

 

8.00

%

 

 

 

   

 

   

 

 

   

 

   

 

 

   

 

   

 

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

 

 

65,624

 

9.68

%  

 

27,124

 

4.00

%  

 

33,905

 

5.00

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 

65,624

 

13.99

%  

 

21,102

 

4.50

%  

 

30,481

 

6.50

%

 

 

 

   

 

 

 

 

 

 

 

 

 

 

 

 

 

December 31, 2020

 

 

 

 

   

 

 

   

 

   

 

 

   

 

   

 

Total capital (to risk- weighted assets) Village Bank

 

$

65,723

 

14.20

%  

$

37,015

 

8.00

%  

$

46,269

 

10.00

%

 

 

 

   

 

   

 

 

   

 

   

 

 

   

 

   

 

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

 

 

61,753

 

13.35

%  

 

27,761

 

6.00

%  

 

37,015

 

8.00

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 

61,753

 

9.28

%  

 

26,607

 

4.00

%  

 

33,259

 

5.00

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 

61,753

 

13.35

%  

 

20,821

 

4.50

%  

 

30,075

 

6.50

%