RETIREMENT AND POSTRETIREMENT PLANS (Tables)

9 Months Ended

Sep. 30, 2023

RETIREMENT AND POSTRETIREMENT PLANS

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

	Three Months Ended September 30,
		2023			2022
	BNB Bank		Employee		BNB Bank		Employee
(In thousands)	Pension Plan		Retirement Plan		Pension Plan		Retirement Plan
Service cost	$	175	$	—	$	267	$	—
Interest cost		330		222		195		155
Expected return on assets		(687)		(382)		(857)		(490)
Amortization of unrealized loss		—		147		—		63
Net periodic credit	$	(182)	$	(13)	$	(395)	$	(272)

	Nine Months Ended September 30,
	2023				2022
	BNB Bank		Employee		BNB Bank		Employee
(In thousands)	Pension Plan		Retirement Plan		Pension Plan		Retirement Plan
Service cost	$	525	$	—	$	802	$	—
Interest cost		990		667		585		465
Expected return on assets		(2,062)		(1,147)		(2,572)		(1,470)
Amortization of unrealized loss		—		442		—		188
Net periodic credit	$	(547)	$	(38)	$	(1,185)	$	(817)