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Components of Net Periodic Pension Cost (Tables) | 6 Months Ended
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Jun. 30, 2018
Retirement Benefits [Abstract] |
Schedule of Net Benefit Costs [Table Text Block] | The following table sets forth the net periodic pension cost of the Company’s pension plan for the periods indicated.
|  | Three Months Ended |  | Affected Line Item in the Consolidated
|  | June 30, |  | Statements of Income
|  | 2018 |  | 2017 |  |
|  | (dollars in thousands) |  |
Service cost |  | $ | - |  |  | $ | - |  |  |
Interest cost |  |  | 107 |  |  |  | 120 |  |  | Other components of net periodic pension expense
Expected return on plan assets |  |  | (192 | ) |  |  | (160 | ) |  | Other components of net periodic pension expense
Net amortization |  |  | 92 |  |  |  | 103 |  |  | Other components of net periodic pension expense
Total periodic pension cost |  | $ | 7 |  |  | $ | 63 |  |  |
|  | Six Months Ended |  | Affected Line Item in the Consolidated
|  | June 30, |  | Statements of Income
|  | 2018 |  | 2017 |  |
|  | (dollars in thousands) |  |
Service cost |  | $ | - |  |  | $ | - |  |  |
Interest cost |  |  | 214 |  |  |  | 239 |  |  | Other components of net periodic pension expense
Expected return on plan assets |  |  | (383 | ) |  |  | (320 | ) |  | Other components of net periodic pension expense
Net amortization |  |  | 183 |  |  |  | 206 |  |  | Other components of net periodic pension expense
Total periodic pension cost |  | $ | 14 |  |  | $ | 125 |  |
Schedule of Changes as a result of ASU 2017-07 | This ASU is also required to be applied retrospectively to all periods presented. The following table summarizes the impact of retrospective application to the consolidated statement of condition for the three and six months ended June 30, 2017:
|  | Three Months |  | Six Months
|  | Ended |  | Ended
|  | June 30, 2017 |  | June 30, 2017
|  | (dollars in thousands)
Other components of net periodic pension expense |  |  |  |  |  |
As previously reported |  | $ | - |  | $ | -
As reported under the new guidance |  |  | 63 |  |  | 125
Salaries and employee benefits |  |  |  |  |  |
As previously reported |  | $ | 8,632 |  | $ | 16,838
As reported under the new guidance |  |  | 8,569 |  |  | 16,713

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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 -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=108410482&loc=d3e1928-114920 + Details
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