b"Tier I capital (as defined) to average assets (as defined).Management believes, as of December 31, 2019, that the Bank meets all capital adequacy requirements to which it is subject.As of December 31, 2019 and 2018, the most recent notification from the banking regulatory agencies categorized the Bank as well-capitalized under the regulatory framework for prompt corrective action.To be categorized as well-capitalized, the Bank must maintain minimum total risk-based, Tier I risk-based, Common Equity Tier I risk-based and Tier I leverage ratios.There are no conditions or events since that notification that management believes have changed the institution's category.The Bank's actual capital amounts and ratios are presented in the table. Minimum Minimum To Be Well CapitalizedActual Capital Requirements Under Prompt Corrective Action ProvisionsAmount Amount Amountin inin Thousands Ratio Thousands Ratio Thousands RatioAs of December 31, 2019:Common Equity Tier I Capital (to Risk Weighted Assets) $ 39,053 13.96% $ 12,589 4.5% $ 18,184 6.5% Total Capital(to Risk Weighted Assets) $ 42,310 15.12% $ 22,386 8.0% $ 27,983 10.0% Tier I Capital(to Risk WeightedAssets) $ 39,053 13.96% $ 16,785 6.0% $ 22,380 8.0% Tier I Capital(to Average Assets) $ 39,053 9.42% $ 16,583 4.0% $ 20,729 5.0%As of December 31, 2018:Common Equity Tier I Capital (to Risk Weighted Assets) $ 37,083 14.23% $ 11,726 4.5% $ 16,938 6.5% Total Capital(to Risk Weighted Assets) $ 40,345 15.48% $ 20,846 8.0% $ 26,058 10.0% Tier I Capital(to Risk WeightedAssets) $ 37,083 14.23% $ 15,635 6.0% $ 20,847 8.0% Tier I Capital(to Average Assets) $ 37,083 9.54% $ 15,550 4.0% $ 19,438 5.0%NOTE 25.REGULATORY RESTRICTIONSIncluded in Cash and Due From Banks are average daily reserve balances the Bank is required to maintain with the Federal Reserve Bank.The amount of these required reserves, calculated based on percentages of certain deposit balances was $1,054,000 at December 31, 2019.Certain regulations prohibit the transfer of funds from the Bank to affiliates in the form of loans or advances exceeding 10% of its capital stock and surplus.In addition, all loans or advances to nonbank affiliates must be secured by specific collateral.Based on this limitation, there was approximately $4.2 million available for loans or advances to affiliates of the Bank as of December 31, 2019, at which time there were no material loans or advances outstanding.NOTE 26.FAIR VALUE OF FINANCIAL INSTRUMENTSThe FASB ASC Topic 820, Financial Instruments, requires the disclosure of the estimated fair value of certain financial instruments.Fair value is the price that would be received upon sale of an asset or paid to transfer a 41"