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Acquired Credit Impaired Loans (Tables) | 6 Months Ended
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Jun. 30, 2024
Receivables [Abstract] |
Financing Receivable, Purchased With Credit Deterioration | LCNB acquired loans through the merger with EFBI for which there was, at acquisition, evidence of more than insignificant deterioration of credit quality since origination. The carrying amount of these loans at acquisition on April 12, 2024 is as follows (in thousands):
Purchase price of loans at acquisition | 2,811
Allowance for credit losses at acquisition | 189
Non-credit discount/(premium) at acquisition | 253
Par value of acquired loans at acquisition | $ | 3,253 |
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Schedule by Classification Type | The following table provides, as of June 30, 2024, the major classifications of purchased credit deteriorated loans acquired from EFBI (in thousands):
Commercial & industrial | $ | 184 |  |  |
Commercial, secured by real estate | 379 |  |  |
Residential real estate | 2,414 |  |  |
Total | $ | 2,977 |  |  |
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Outstanding Balance and Carrying Amount | The following table provides the outstanding balance and related carrying amount for purchased credit deteriorated loans acquired from EFBI as of June 30, 2024 (in thousands):
Outstanding balance | $ | 3,228 |  |  |
Carrying amount | 2,977 |  |  |
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule | Activity during 2024 for the accretable discount related to purchased credit deteriorated loans acquired from EFBI and CNNB is as follows (in thousands):
| Three Months Ended June 30, |  | Six Months Ended June 30, |  |
| 2024 |  | 2023 |  | 2024 |  | 2023 |  |
Accretable discount, beginning of period | $ | 1,410 |  |  | — |  |  | 1,467 |  |  | — |  |  |
Accretable discount acquired during period from merger with EFBI | 253 |  |  | — |  |  | 253 |  |  | — |  |  |
Less loans transferred to held-for-sale | 396 |  |  | — |  |  | 396 |  |  | — |  |  |
Less accretion | 108 |  |  | — |  |  | 165 |  |  | — |  |  |
Accretable discount, end of period | $ | 1,159 |  |  | — |  |  | 1,159 |  |  | — |  |  |

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- Definition Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule + References No definition available. + Details
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- Definition Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Outstanding Balance and Carrying Amount + References No definition available. + Details
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- Definition Financing Receivable, Purchased With Credit Deterioration + References No definition available. + Details
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- References No definition available. + Details
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