XML 69 R45.htm IDEA: XBRL DOCUMENT
v2.4.1.9

REGULATORY MATTERS (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2014
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, 2014 and 2013 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):
| 2014 |  | 2013
| Consolidated Company |  | Bank |  | Consolidated Company |  | Bank
Regulatory Capital: |  |  |  |  |  |  |
Shareholders' equity | $ | 125,695 |  |  | 119,350 |  |  | 118,873 |  |  | 90,438 |
Goodwill and other intangible assets | (31,886 | ) |  | (31,886 | ) |  | (16,532 | ) |  | (16,532 | )
Accumulated other comprehensive (income) loss | (785 | ) |  | (583 | ) |  | 1,722 |  |  | 1,856 |
Tier 1 risk-based capital | 93,024 |  |  | 86,881 |  |  | 104,063 |  |  | 75,762 |
Eligible allowance for loan losses | 3,121 |  |  | 3,121 |  |  | 3,588 |  |  | 3,588 |
Total risk-based capital | $ | 96,145 |  |  | 90,002 |  |  | 107,651 |  |  | 79,350 |
Capital Ratios: |  |  |  |  |  |  |  |  |  |  |
Tier 1 capital to risk-weighted assets | 13.92 | % |  | 13.03 | % |  | 18.03 | % |  | 13.18 | %
Total capital (tier 1 capital plus tier 2 capital) to risk-weighted assets | 14.38 | % |  | 13.50 | % |  | 18.65 | % |  | 13.81 | %
Leverage ratio (tier 1 capital to adjusted quarterly average total assets) | 8.53 | % |  | 7.98 | % |  | 11.10 | % |  | 8.10 | %

X
- Definition Tabular disclosure of the capital amounts and ratios as of the balance sheet date, indicating whether the entity or entities are in compliance with regulatory capital requirements, by entity. + References No definition available. + Details
Name: | lcnb_ScheduleOfCapitalAdequacyRequirementsUnderBankingRegulationsTableTextBlock
Namespace Prefix: | lcnb_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_BankingAndThriftAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the capital amounts and ratios as of the balance sheet date, indicating whether the entity or entities are in compliance with regulatory capital requirements, by entity. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1H -Subparagraph (c)(2) -URI http://asc.fasb.org/extlink&oid=35709795&loc=d3e65071-112826 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1 -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=35709795&loc=SL5958568-112826 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1B -URI http://asc.fasb.org/extlink&oid=35709795&loc=SL5958570-112826 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1G -URI http://asc.fasb.org/extlink&oid=35709795&loc=SL5958577-112826 + Details
Name: | us-gaap_ScheduleOfComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration