RETIREMENT AND POSTRETIREMENT PLANS (Tables)

9 Months Ended

Sep. 30, 2024

RETIREMENT AND POSTRETIREMENT PLANS

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

	Three Months Ended September 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)		(687)		(382)
Amortization of unrealized loss		—		203		—		147
Net periodic (credit) benefit	$	(370)	$	53	$	(182)	$	(13)

	Nine Months Ended September 30,
	2024				2023
	BNB Bank		Employee		BNB Bank		Employee
(In thousands)	Pension Plan		Retirement Plan		Pension Plan		Retirement Plan
Service cost	$	—	$	—	$	525	$	—
Interest cost		930		630		990		667
Expected return on assets		(2,040)		(1,080)		(2,062)		(1,147)
Amortization of unrealized loss		—		608		—		442
Net periodic (credit) benefit	$	(1,110)	$	158	$	(547)	$	(38)