Pension

6 Months Ended

Jun. 30, 2025

Note 10. Pension

The components of pension expense for the periods presented are as follows:



	Three Months Ended				Six Months Ended
	June 30,				June 30,
(Dollars in thousands)	2025		2024		2025		2024
Components of net periodic cost:
Service cost	$	53	$	56	$	106	$	103
Interest cost		199		193		399		381
Expected return on plan assets		(206)		(215)		(414)		(432)
Recognized net actuarial loss		24		15		44		15
Total pension expense	$	70	$	49	$	135	$	67

The service cost component of pension expense is recorded in the salaries and employee benefits line and all other cost components are recorded in the nonservice pension line of the Consolidated Statements of Income.

- Definition

The entire disclosure for retirement benefits.

+ References

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+ Details