XML 47 R38.htm IDEA: XBRL DOCUMENT
v3.22.2.2

RETIREMENT AND POSTRETIREMENT PLANS (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2022
RETIREMENT AND POSTRETIREMENT PLANS |
Components of net periodic benefit (credit) cost included in other non-interest expense | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Three Months Ended September 30,
​ | ​ | ​ | 2022 | ​ | 2021
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | BNB Bank | ​ | Employee | ​ | BNB Bank | ​ | Employee
(In thousands) | ​ | Pension Plan | ​ | Retirement Plan | ​ | Pension Plan | ​ | Retirement Plan
Service cost | ​ | $ | 267 | ​ | $ | — | ​ | $ | 223 | ​ | $ | —
Interest cost | ​ | ​ | 195 | ​ | ​ | 155 | ​ | ​ | 302 | ​ | ​ | 183
Expected return on assets | ​ | ​ | (857) | ​ | ​ | (490) | ​ | ​ | (1,244) | ​ | ​ | (428)
Amortization of unrealized loss | ​ | ​ | — | ​ | ​ | 63 | ​ | ​ | 207 | ​ | ​ | 229
Net periodic credit | ​ | $ | (395) | ​ | $ | (272) | ​ | $ | (512) | ​ | $ | (16)
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Nine Months Ended September 30,
​ | ​ | 2022 | ​ | 2021
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | BNB Bank | ​ | Employee | ​ | BNB Bank | ​ | Employee
(In thousands) | ​ | Pension Plan | ​ | Retirement Plan | ​ | Pension Plan | ​ | Retirement Plan
Service cost | ​ | $ | 802 | ​ | $ | — | ​ | $ | 594 | ​ | $ | —
Interest cost | ​ | ​ | 585 | ​ | ​ | 465 | ​ | ​ | 854 | ​ | ​ | 549
Expected return on assets | ​ |  | (2,572) | ​ |  | (1,470) | ​ |  | (3,473) | ​ | ​ | (1,284)
Amortization of unrealized loss | ​ |  | — | ​ |  | 188 | ​ |  | 619 | ​ | ​ | 687
Net periodic credit | ​ | $ | (1,185) | ​ | $ | (817) | ​ | $ | (1,406) | ​ | $ | (48)
​

X
- References No definition available. + Details
Name: | us-gaap_CompensationAndRetirementDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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 -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h) -URI https://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfNetBenefitCostsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration