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Components of Net Periodic Pension Cost (Tables) | 9 Months Ended
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Sep. 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
|  | September 30, |  | Statements of Income
|  | 2018 |  | 2017 |  |
|  | (dollars in thousands) |  |
Service cost |  | $ | - |  |  | $ | - |  |  |
Interest cost |  |  | 106 |  |  |  | 119 |  |  | Other components of net periodic pension expense
Expected return on plan assets |  |  | (190 | ) |  |  | (160 | ) |  | Other components of net periodic pension expense
Net amortization |  |  | 91 |  |  |  | 103 |  |  | Other components of net periodic pension expense
Total periodic pension cost |  | $ | 7 |  |  | $ | 62 |  |  |
|  | Nine Months Ended |  | Affected Line Item in the Consolidated
|  | September 30, |  | Statements of Income
|  | 2018 |  | 2017 |  |
|  | (dollars in thousands) |  |
Service cost |  | $ | - |  |  | $ | - |  |  |
Interest cost |  |  | 320 |  |  |  | 358 |  |  | Other components of net periodic pension expense
Expected return on plan assets |  |  | (573 | ) |  |  | (480 | ) |  | Other components of net periodic pension expense
Net amortization |  |  | 274 |  |  |  | 309 |  |  | Other components of net periodic pension expense
Recognized settlement loss |  |  | - |  |  |  | 2 |  |  | Other components of net periodic pension expense
Total periodic pension cost |  | $ | 21 |  |  | $ | 189
Schedule of Changes as a result of ASU 2017-07 | The following table summarizes the impact of retrospective application to the consolidated statement of condition for the three and nine months ended September 30, 2017:
|  | Three Months |  | Nine Months
|  | Ended |  | Ended
|  | September 30, |  | September 30,
|  | 2017 |  | 2017
|  | (dollars in thousands)
Other components of net periodic pension expense |  |  |  |  |  |
As previously reported |  | $ | - |  | $ | -
As reported under the new guidance |  |  | 62 |  |  | 189
Salaries and employee benefits |  |  |  |  |  |
As previously reported |  | $ | 8,872 |  | $ | 25,710
As reported under the new guidance |  |  | 8,810 |  |  | 25,521

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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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