REGULATORY MATTERS (Tables)

12 Months Ended

Dec. 31, 2013

Banking and Thrift [Abstract]

Financial institutions are classified into categories based upon capital adequacy

Minimum capital requirements and capital levels needed to be considered well-capitalized at December 31, 2013 and 2012 are:

	Minimum Requirement	To Be Considered Well-Capitalized
Ratio of tier 1 capital to risk-weighted assets	4.0%	6.0%
Ratio of total capital (tier 1 capital plus tier 2 capital) to risk-weighted assets	8.0%	10.0%
Leverage ratio (tier 1 capital to adjusted quarterly average total assets)	3.0%	5.0%

Summary of regulatory capital and capital ratios of LCNB

A summary of the regulatory capital of the Consolidated Company and Bank at December 31 follows (dollars in thousands):

	2013					2012
	Consolidated Company			Bank		Consolidated Company		Bank
Regulatory Capital:
Shareholders' equity	$	118,873		90,438		82,006		76,999
Goodwill and other intangible assets	(16,532		)	(16,532	)	(6,019	)	(6,019	)
Accumulated other comprehensive (income) loss	1,722			1,856		(4,721	)	(4,672	)
Tier 1 risk-based capital	104,063			75,762		71,266		66,308
Eligible allowance for loan losses	3,588			3,588		3,437		3,437
Total risk-based capital	$	107,651		79,350		74,703		69,745
Capital Ratios:
Total risk-based	18.65		%	13.81	%	15.86	%	14.86	%
Tier 1 risk-based	18.03		%	13.18	%	15.13	%	14.13	%
Leverage	11.10		%	8.10	%	8.98	%	8.40	%