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EMPLOYEE BENEFIT PLANS (Tables) | 9 Months Ended
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Sep. 30, 2024
Retirement Benefits [Abstract] |
Employee Benefit Plan Amounts Recognized in the Consolidated Balance Sheets and Consolidated Statements of Income | As a result of the plan’s actuarial projections, First Financial recorded expense in the Company's Consolidated Statements of Income, as set forth in the following table.
|  | Three months ended |  | Nine months ended
|  | September 30, |  | September 30,
(Dollars in thousands) |  | 2024 |  | 2023 |  | 2024 |  | 2023
Service cost |  | $ | 2,624 |  |  | $ | 2,304 |  |  | $ | 7,474 |  |  | $ | 6,988 |
Interest cost |  | 1,080 |  |  | 1,066 |  |  | 3,680 |  |  | 3,213 |
Expected return on assets |  | (2,647) |  |  | (2,701) |  |  | (7,897) |  |  | (8,101) |
Amortization of prior service cost |  | 4 |  | 5 |  |  | 4 |  | 6 |
Net actuarial loss |  | 485 |  |  | 208 |  |  | 1,235 |  |  | 528 |
Net periodic benefit cost (income) |  | $ | 1,546 |  |  | $ | 882 |  |  | $ | 4,496 |  |  | $ | 2,634 |

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- Definition Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 715 -SubTopic 20 -Subparagraph (h) -Name Accounting Standards Codification -Paragraph 1 -Section 50 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-1 + Details
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