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DEFERRED COMPENSATION (Table) | 12 Months Ended
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Dec. 31, 2018
DEFERRED COMPENSATION [Abstract] |
Schedule of Deferred Compensation Arrangement | The following table provides information on Shore Bancshares, Inc.’s contributions to the Plan for 2018 and 2017 and the related deferred compensation liability at December 31, 2018 and 2017. ﻿
﻿ |  |  |  |  |  |  |
﻿(Dollars in thousands) |  | 2018 |  | 2017 |
﻿Deferred compensation contribution |  | $ | - |  | $ | - |
﻿
﻿ |  |  |  |  |  |
﻿ |  |  |  |  |  |
﻿(Dollars in thousands) |  | 2018 |  | 2017
﻿Deferred compensation liability |  | $ | 268 |  | $ | 393
﻿
Schedule of Deferred Compensation Arrangement in Other Assets and Other Liabilities | 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, 2018 and 2017. ﻿ ﻿ ﻿ ﻿ ﻿ ﻿ ﻿
﻿ |  |  |  |  |  |
﻿(Dollars in thousands) |  | 2018 |  | 2017
﻿Cash surrender value |  | $ | 3,726 |  | $ | 3,637
﻿Accrued benefit obligation |  |  | 773 |  |  | 826
﻿

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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 + Details
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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 25 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=6409733&loc=d3e19524-108361 Reference 2: 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 + Details
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