RETIREMENT AND POSTRETIREMENT PLANS (Tables)

6 Months Ended

Jun. 30, 2024

RETIREMENT AND POSTRETIREMENT PLANS

Schedule of components of net periodic (credit) benefit cost included in other non-interest expense

	Three Months Ended June 30,
		2024			2023
	BNB Bank		Employee		BNB Bank		Employee
(In thousands)	Pension Plan		Retirement Plan		Pension Plan		Retirement Plan
Service cost	$	—	$	—	$	175	$	—
Interest cost		310		210		330		222
Expected return on assets		(680)		(360)		(688)		(382)
Amortization of unrealized loss		—		202		—		147
Net periodic (credit) benefit	$	(370)	$	52	$	(183)	$	(13)

	Six Months Ended June 30,
	2024				2023
	BNB Bank		Employee		BNB Bank		Employee
(In thousands)	Pension Plan		Retirement Plan		Pension Plan		Retirement Plan
Service cost	$	—	$	—	$	350	$	—
Interest cost		620		420		660		445
Expected return on assets		(1,360)		(720)		(1,375)		(765)
Amortization of unrealized loss		—		405		—		295
Net periodic (credit) benefit	$	(740)	$	105	$	(365)	$	(25)