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Regulatory Capital Requirements Of HRB Bank (Tables)

12 Months Ended

Apr. 30, 2013

Banking and Thrift [Abstract]

HRB Bank's Regulatory Capital Requirements

The following table sets forth HRB Bank's regulatory capital requirements calculated in its Call Report, as filed with the Federal Financial Institutions Examination Council (FFIEC):



(dollars in 000s)
		Actual							Minimum Capital Requirement								Minimum to be Well Capitalized
		Amount				Ratio			Amount				Ratio				Amount				Ratio
As of March 31, 2013:
Total risk-based capital ratio ⁽¹⁾		$	506,734			131.6	%		$	30,806			8.0	%			$	38,508			10.0	%
Tier 1 risk-based capital ratio ⁽²⁾		501,731				130.3	%		N/A				N/A				23,105				6.0	%
Tier 1 capital ratio (leverage) ⁽³⁾		501,731				25.5	%		236,315				12.0	%	⁽⁵⁾		98,464				5.0	%
Tangible equity ratio ⁽⁴⁾		501,731				25.5	%		29,539				1.5	%			N/A				N/A
As of March 31, 2012:
Total risk-based capital ratio ⁽¹⁾		$	458,860			120.3	%		$	30,513			8.0	%			$	38,141			10.0	%
Tier 1 risk-based capital ratio ⁽²⁾		453,800				119.0	%		N/A				N/A				22,885				6.0	%
Tier 1 capital ratio (leverage) ⁽³⁾		453,800				29.4	%		185,252				12.0	%	⁽⁵⁾		77,188				5.0	%
Tangible equity ratio ⁽⁴⁾		453,800				29.4	%		23,157				1.5	%			N/A				N/A


⁽¹⁾	Total risk-based capital divided by risk-weighted assets.


⁽²⁾	Tier 1 (core) capital less deduction for low-level recourse and residual interest divided by risk-weighted assets.


⁽³⁾	Tier 1 (core) capital divided by adjusted total assets.


⁽⁴⁾	Tangible capital divided by tangible assets.


⁽⁵⁾	Effective April 5, 2012, the minimum capital requirement was changed to 4% by the OCC, although HRB Bank plans to maintain a minimum of 12.0% leverage capital at the end of each calendar quarter.