REGULATORY MATTERS (Tables)

12 Months Ended

Dec. 31, 2013

REGULATORY MATTERS [Abstract]

Summary of Compliance with Regulatory Capital Requirements

	2013		2012
	Amount	Ratio	Amount	Ratio
	(Dollars in thousands)
Tier 1 capital (to risk-weighted assets)
BancorpSouth, Inc.	$    1,255,244	12.99%	$    1,316,905	13.77%
BancorpSouth Bank	1,237,716	12.83	1,191,567	12.48
Total capital (to risk-weighted assets)
BancorpSouth, Inc.	1,376,752	14.25	1,437,320	15.03
BancorpSouth Bank	1,359,195	14.09	1,311,840	13.74
Tier 1 leverage capital (to average assets)
BancorpSouth, Inc.	1,255,244	9.93	1,316,905	10.25
BancorpSouth Bank	1,237,716	9.81	1,191,567	9.34