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DEFERRED COMPENSATION (Tables)

12 Months Ended

Dec. 31, 2013

Deferred Compensation Arrangements [Abstract]

Schedule of Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits by Title of Individual and Type of Deferred Compensation [Table Text Block]

The following table provides information on Shore Bancshares, Inc.’s contributions to the Plan for 2013, 2012 and 2011 and the related deferred compensation liability at December 31, 2013 and 2012.

(Dollars in thousands)		2013			2012			2011
Deferred compensation contribution		$	9		$	20		$	65

		December 31,
(Dollars in thousands)		2013			2012
Deferred compensation liability		$	404		$	632

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Table Text Block]

The following table includes information on the cash surrender value and the accrued benefit obligation included in other assets and other liabilities at December 31, 2013 and 2012.

(Dollars in thousands)		2013			2012
Cash surrender value		$	3,256		$	3,143
Accrued benefit obligation			1,101			1,171

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- Definition

Tabular disclosure of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer; the aggregate carrying amount of current assets, not separately presented elsewhere in the balance sheet; and other deferred costs.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.17)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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- Definition

Tabular disclosure of arrangements with individual employees that are not equity-based payments or pensions and other postretirement benefits, which are generally employment contracts between the entity and selected officers or key employees containing a promise by the employer to pay certain amounts at designated future dates, usually including a period after retirement, upon compliance with stipulated requirements. This type of arrangement is distinguished from broader based employee benefit plans as it is usually tailored to the employee. Examples may include profit sharing, deferred bonuses or certain split-dollar life insurance arrangements. Disclosure also typically includes the amount of related compensation expense recognized during the reporting period and the carrying amount as of the balance sheet date of the related liability.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 710

-SubTopic 10

-Section 30

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6409875&loc=d3e20015-108363



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 710

-SubTopic 10

-Section 25

-Paragraph 11

-URI http://asc.fasb.org/extlink&oid=6409733&loc=d3e19524-108361

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