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Employee Benefit Plans (Tables)

9 Months Ended

Sep. 30, 2015

Defined SERP

Net Periodic Benefit Cost

The following table presents the components of the SERP’s net periodic pension cost in the periods indicated:

		Three Months Ended September 30,								Nine Months Ended September 30,
		2015				2014				2015				2014
(Amounts in thousands)
Service cost		$	33			$	26			$	100			$	79
Interest cost			71				73				211				218
Amortization of losses			2				—				5				—
Amortization of prior service cost			46				47				140				140
Net periodic cost		$	152			$	146			$	456			$	437

Directors Plan

Net Periodic Benefit Cost

The following table presents the components of the Directors’ Plan’s net periodic pension cost in the periods indicated:

		Three Months Ended September 30,								Nine Months Ended September 30,
		2015				2014				2015				2014
(Amounts in thousands)
Service cost		$	12			$	6			$	35			$	17
Interest cost			13				12				40				35
Amortization of losses			15				—				45				—
Amortization of prior service cost			18				18				54				54
Net periodic cost		$	58			$	36			$	174			$	106

X

- 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://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 715



-SubTopic 20



-Section 50



-Paragraph 1



-Subparagraph (h)



-URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e1928-114920

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