Regulatory Capital (Tables)

3 Months Ended

Mar. 31, 2014

Banking and Thrift [Abstract]

Financial Institutions Are Classified into Categories Based upon Capital Adequacy

For various regulatory purposes, financial institutions are classified into categories based upon capital adequacy.

	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 and capital ratios of LCNB follows (dollars in thousands):

	March 31, 2014			December 31, 2013
Regulatory Capital:
Shareholders' equity	$	119,761		118,873
Goodwill and other intangibles	(32,129		)	(16,532	)
Accumulated other comprehensive (income) loss	761			1,722
Tier 1 risk-based capital	88,393			104,063
Eligible allowance for loan losses	3,370			3,588
Total risk-based capital	$	91,763		107,651
Capital ratios:
Total risk-based	13.08		%	18.65	%
Tier 1 risk-based	12.60		%	18.03	%
Leverage	8.49		%	11.10	%