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RETIREMENT AND POSTRETIREMENT PLANS (Tables) | 9 Months Ended
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Sep. 30, 2023
RETIREMENT AND POSTRETIREMENT PLANS |
Schedule of components of net periodic benefit (credit) cost included in other non-interest expense | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Three Months Ended September 30,
​ | ​ | ​ | 2023 | ​ | 2022
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | BNB Bank | ​ | Employee | ​ | BNB Bank | ​ | Employee
(In thousands) | ​ | Pension Plan | ​ | Retirement Plan | ​ | Pension Plan | ​ | Retirement Plan
Service cost | ​ | $ | 175 | ​ | $ | — | ​ | $ | 267 | ​ | $ | —
Interest cost | ​ | ​ | 330 | ​ | ​ | 222 | ​ | ​ | 195 | ​ | ​ | 155
Expected return on assets | ​ | ​ | (687) | ​ | ​ | (382) | ​ | ​ | (857) | ​ | ​ | (490)
Amortization of unrealized loss | ​ | ​ | — | ​ | ​ | 147 | ​ | ​ | — | ​ | ​ | 63
Net periodic credit | ​ | $ | (182) | ​ | $ | (13) | ​ | $ | (395) | ​ | $ | (272)
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Nine Months Ended September 30,
​ | ​ | 2023 | ​ | 2022
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | BNB Bank | ​ | Employee | ​ | BNB Bank | ​ | Employee
(In thousands) | ​ | Pension Plan | ​ | Retirement Plan | ​ | Pension Plan | ​ | Retirement Plan
Service cost | ​ | $ | 525 | ​ | $ | — | ​ | $ | 802 | ​ | $ | —
Interest cost | ​ | ​ | 990 | ​ | ​ | 667 | ​ | ​ | 585 | ​ | ​ | 465
Expected return on assets | ​ |  | (2,062) | ​ |  | (1,147) | ​ |  | (2,572) | ​ | ​ | (1,470)
Amortization of unrealized loss | ​ |  | — | ​ |  | 442 | ​ |  | — | ​ | ​ | 188
Net periodic credit | ​ | $ | (547) | ​ | $ | (38) | ​ | $ | (1,185) | ​ | $ | (817)
​

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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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