text: (1) Calculated by dividing, at period-end, shareholders’ equity (before unrealized gain/loss on securities available-for-sale) less 
  intangible assets by fourth quarter average assets less intangible assets. 
  (2) Calculated by dividing, at period-end, shareholders’ equity (before unrealized gain/loss on securities available-for-sale) less 
  intangible assets by risk-adjusted assets. 
  
  (3) Calculated by dividing, at period-end, shareholders’ equity (before unrealized gain/loss on securities available for sale) less 
  intangible assets plus allowance for loan losses to the extent allowed under regulatory guidelines by risk-adjusted assets. 