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Stock-Based Compensation | 6 Months Ended
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Jun. 30, 2018
Stock-Based Compensation [Abstract] |
Stock-Based Compensation | Note 2 – Stock-Based Compensation CTBI’s compensation expense related to stock option grants was $10 thousand and $63 thousand, respectively, for the three and six months ended June 30, 2018, compared to $14 thousand and $28 thousand, respectively, for the three and six months ended June 30, 2017. Restricted stock expense for the three and six months ended June 30, 2018 was $154 thousand and $337 thousand, respectively, including $13 thousand and $25 thousand in dividends paid for each period. Restricted stock expense for the three and six months ended June 30, 2017 was $142 thousand and $274 thousand, respectively, including $13 thousand and $27 thousand in dividends paid for each period. As of June 30, 2018, there was a total of $0.1 million of unrecognized compensation expense related to unvested stock option awards that will be recognized as expense as the awards vest over a weighted average period of 1.4 years and a total of $1.4 million of unrecognized compensation expense related to restricted stock grants that will be recognized as expense as the awards vest over a weighted average period of 2.8 years. There were no stock options granted in the first six months of 2018 and 2017, and there were no restricted stock grants made during the three months ended June 30, 2018 and 2017. There were 11,320 and 23,668 shares of restricted stock granted during six months ended June 30, 2018 and 2017, respectively. The restricted stock was issued pursuant to the terms of CTBI’s 2015 Stock Ownership Incentive Plan. The restrictions on the restricted stock will lapse ratably over four years, except for a 5,000 management retention restricted stock award granted in 2017 which will cliff vest at the end of five years. However, in the event of certain participant employee termination events occurring within 24 months of a change in control of CTBI or the death of the participant, the restrictions will lapse, and in the event of the participant’s disability, the restrictions will lapse on a pro rata basis. The Compensation Committee will have discretion to review and revise restrictions applicable to a participant’s restricted stock in the event of the participant’s retirement.

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- Definition The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -URI http://asc.fasb.org/topic&trid=2228938 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 50 -URI http://asc.fasb.org/subtopic&trid=2208855 + Details
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