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Regulatory Capital (Tables)
 3 Months Ended
Mar. 31, 2013
Regulatory Capital [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):

 
 
At
 
 
At
 
 
 
March 31,
 
 
December 31,
 
 
 
2013
 
 
2012
 
 
 
 
Regulatory Capital:
 
 
 
 
   Shareholders' equity
 
$
94,204
 
 
 
82,006
 
   Goodwill and other intangibles
 
 
(16,924
)
 
 
(6,019
)
   Accumulated other comprehensive income
 
 
(4,000
)
 
 
(4,721
)
      Tier 1 risk-based capital
 
 
73,280
 
 
 
71,266
 
 
 
 
 
 
 
 
 
 
   Eligible allowance for loan losses
 
 
3,404
 
 
 
3,437
 
      Total risk-based capital
 
$
76,684
 
 
 
74,703
 
 
 
 
 
 
 
 
 
 
Capital ratios:
 
 
 
 
 
 
 
 
   Total risk-based (8% required)
 
 
13.40
%
 
 
15.86
%
   Tier 1 risk-based (4% required)
 
 
12.80
%
 
 
15.13
%
   Leverage (3% required)
 
 
8.13
%
 
 
8.98
%