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EMPLOYEE BENEFIT PLANS | 9 Months Ended
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Sep. 30, 2025
Retirement Benefits [Abstract] |
EMPLOYEE BENEFIT PLANS | NOTE 16 — EMPLOYEE BENEFIT PLANS BancShares sponsors non-contributory defined benefit pension plans for its qualifying employees. The service cost component of net periodic benefit cost is included in salaries and wages, while all other non-service cost components are included in other noninterest expense. The components of net periodic benefit cost are as follows:
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2025 |  | 2024 |  | 2025 |  | 2024
Service cost | $ | 2 |  |  | $ | 2 |  |  | $ | 6 |  |  | $ | 7 |
Interest cost | 16 |  |  | 15 |  |  | 48 |  |  | 45 |
Expected return on assets | (24) |  |  | (23) |  |  | (71) |  |  | (69) |
Net periodic benefit | $ | (6) |  |  | $ | (6) |  |  | $ | (17) |  |  | $ | (17) |

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- Definition The entire disclosure for an entity's employee compensation and benefit plans, including, but not limited to, postemployment and postretirement benefit plans, defined benefit pension plans, defined contribution plans, non-qualified and supplemental benefit plans, deferred compensation, share-based compensation, life insurance, severance, health care, unemployment and other benefit plans. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 715 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/715/tableOfContent Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 712 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/712/tableOfContent Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 710 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/710/tableOfContent Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 718 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/718/tableOfContent + Details
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- References No definition available. + Details
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