Note 20 - Stockholders' Equity

12 Months Ended

Dec. 31, 2013

Stockholders' Equity Note [Abstract]

Stockholders' Equity Note Disclosure [Text Block]

NOTE 20: STOCKHOLDERS’ EQUITY

The Company’s subsidiaries are subject to a legal limitation on dividends that can be paid to the parent company without prior approval of the applicable regulatory agencies.  The approval of the Office of the Comptroller of the Currency is required if the total of all the dividends declared by a national bank in any calendar year exceeds the total of its net profits, as defined, for that year, combined with its retained net profits of the preceding two years.  Arkansas bank regulators have specified that the maximum dividend limit state banks may pay to the parent company without prior approval is 75% of the current year earnings plus 75% of the retained net earnings of the preceding year.  At December 31, 2013, the Company subsidiaries had approximately $12.3 million in undivided profits available for payment of dividends to the Company without prior approval of the regulatory agencies.

The Company’s subsidiaries are subject to various regulatory capital requirements administered by the federal banking agencies.  Failure to meet minimum capital requirements can initiate certain mandatory and possibly additional discretionary actions by regulators that, if undertaken, could have a direct material effect on the Company’s financial statements.  Under capital adequacy guidelines and the regulatory framework for prompt corrective action, the Company must meet specific capital guidelines that involve quantitative measures of the Company’s assets, liabilities and certain off-balance-sheet items as calculated under regulatory accounting practices.  The Company’s capital amounts and classifications are also subject to qualitative judgments by the regulators about components, risk weightings and other factors.  Furthermore, the Company’s regulators could require adjustments to regulatory capital not reflected in these financial statements.

Quantitative measures established by regulation to ensure capital adequacy require the Company to maintain minimum amounts and ratios (set forth in the table below) of total and Tier 1 capital (as defined in the regulations) to risk-weighted assets (as defined) and of Tier 1 capital (as defined) to average assets (as defined).  Management believes that, as of December 31, 2013, the Company meets all capital adequacy requirements to which it is subject.

As of the most recent notification from regulatory agencies, the subsidiaries were well capitalized under the regulatory framework for prompt corrective action.  To be categorized as well capitalized, the Company and subsidiaries must maintain minimum total risk-based, Tier 1 risk-based and Tier 1 leverage ratios as set forth in the table.  There are no conditions or events since that notification that management believes have changed the institutions’ categories.

The Company’s actual capital amounts and ratios along with the Company’s most significant subsidiaries are presented in the following table.

	Actual				Minimum For Capital Adequacy Purposes				To Be Well Capitalized Under Prompt Corrective Action Provision
(In thousands)	Amount		Ratio (%)		Amount		Ratio-%		Amount		Ratio (%)
As of December 31, 2013
Total Risk-Based Capital Ratio
Simmons First National Corporation	$	380,347		14.1	$	215,800		8.0	$	N/A
Simmons First National Bank		275,961		14.8		149,168		8.0		186,460		10.0
Simmons First Bank of Northeast Arkansas		37,701		14.3		21,091		8.0		26,364		10.0
Simmons First Bank of Russellville		19,435		17.3		8,987		8.0		11,234		10.0
Simmons First Bank of El Dorado		20,143		19.2		8,393		8.0		10,491		10.0
Tier 1 Risk-Based Capital Ratio
Simmons First National Corporation		351,334		13.0		108,103		4.0		N/A
Simmons First National Bank		261,318		14.0		74,662		4.0		111,993		6.0
Simmons First Bank of Northeast Arkansas		34,413		13.0		10,589		4.0		15,883		6.0
Simmons First Bank of Russellville		18,028		16.1		4,479		4.0		6,719		6.0
Simmons First Bank of El Dorado		18,825		17.9		4,207		4.0		6,310		6.0
Tier 1 Leverage Ratio
Simmons First National Corporation		351,334		9.2		152,754		4.0		N/A
Simmons First National Bank		261,318		10.1		103,492		4.0		129,365		5.0
Simmons First Bank of Northeast Arkansas		34,413		9.8		14,046		4.0		17,558		5.0
Simmons First Bank of Russellville		18,028		10.1		7,140		4.0		8,925		5.0
Simmons First Bank of El Dorado		18,825		8.9		8,461		4.0		10,576		5.0
As of December 31, 2012
Total Risk-Based Capital Ratio
Simmons First National Corporation	$	401,601		20.3	$	158,266		8.0	$	N/A
Simmons First National Bank		181,760		17.2		84,540		8.0		105,674		10.0
Simmons First Bank of Northeast Arkansas		36,084		13.7		21,071		8.0		26,339		10.0
Simmons First Bank of Russellville		18,602		15.6		9,539		8.0		11,924		10.0
Simmons First Bank of El Dorado		19,534		19.0		8,225		8.0		10,281		10.0
Tier 1 Risk-Based Capital Ratio
Simmons First National Corporation		376,839		19.1		78,919		4.0		N/A
Simmons First National Bank		171,522		16.3		42,091		4.0		63,137		6.0
Simmons First Bank of Northeast Arkansas		33,053		12.6		10,493		4.0		15,740		6.0
Simmons First Bank of Russellville		17,102		14.3		4,784		4.0		7,176		6.0
Simmons First Bank of El Dorado		18,409		17.9		4,114		4.0		6,171		6.0
Tier 1 Leverage Ratio
Simmons First National Corporation		376,839		10.8		139,570		4.0		N/A
Simmons First National Bank		171,522		8.3		82,661		4.0		103,327		5.0
Simmons First Bank of Northeast Arkansas		33,053		9.6		13,772		4.0		17,215		5.0
Simmons First Bank of Russellville		17,102		9.4		7,277		4.0		9,097		5.0
Simmons First Bank of El Dorado		18,409		8.3		8,872		4.0		11,090		5.0