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Components of Net Periodic Pension Cost (Tables)

9 Months Ended

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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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.

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