XML 42 R26.htm IDEA: XBRL DOCUMENT
v3.8.0.1

ACNB CORPORATION (PARENT COMPANY ONLY) FINANCIAL INFORMATION | 12 Months Ended
--- | ---
Dec. 31, 2017
Condensed Financial Information of Parent Company Only Disclosure [Abstract] |
ACNB CORPORATION (PARENT COMPANY ONLY) FINANCIAL INFORMATION | ACNB CORPORATION (PARENT COMPANY ONLY) FINANCIAL INFORMATION STATEMENTS OF CONDITION
| December 31,
In thousands | 2017 |  | 2016
ASSETS |  |  |
Cash | $ | 9,440 |  |  | $ | 8,563 |
Investment in banking subsidiary | 143,288 |  |  | 100,395 |
Investment in other subsidiaries | 8,517 |  |  | 8,768 |
Investments in low-income housing partnerships | 689 |  |  | 1,016 |
Securities and other assets | 1,548 |  |  | 1,232 |
Receivable from banking subsidiary | 118 |  |  | 130 |
Total Assets | $ | 163,600 |  |  | $ | 120,104 |
LIABILITIES AND STOCKHOLDERS’ EQUITY |  |  |
Long-term debt | $ | 9,600 |  |  | $ | — |
Other liabilities | 34 |  |  | 43 |
Stockholders’ equity | 153,966 |  |  | 120,061 |
Total Liabilities and Stockholders’ Equity | $ | 163,600 |  |  | $ | 120,104 |
STATEMENTS OF INCOME AND COMPREHENSIVE INCOME
| Years Ended December 31,
In thousands | 2017 |  | 2016 |  | 2015
Dividends from banking subsidiary | $ | 5,233 |  |  | $ | 4,840 |  |  | $ | 4,820 |
Gain on sale of securities | — |  |  | 26 |  |  | — |
Other income | 31 |  |  | 35 |  |  | 190 |
| 5,264 |  |  | 4,901 |  |  | 5,010 |
Expenses | 1,572 |  |  | 854 |  |  | 431 |
| 3,692 |  |  | 4,047 |  |  | 4,579 |
Income tax benefit | 507 |  |  | 490 |  |  | 381 |
| 4,199 |  |  | 4,537 |  |  | 4,960 |
Equity in undistributed earnings of subsidiaries | 5,589 |  |  | 6,332 |  |  | 6,057 |
Net Income | $ | 9,788 |  |  | $ | 10,869 |  |  | $ | 11,017 |
Comprehensive Income | $ | 9,903 |  |  | $ | 9,571 |  |  | $ | 9,014 |
STATEMENTS OF CASH FLOWS
| Years Ended December 31,
In thousands | 2017 |  | 2016 |  | 2015
CASH FLOWS FROM OPERATING ACTIVITIES |  |  |  |  |
Net income | $ | 9,788 |  |  | $ | 10,869 |  |  | $ | 11,017 |
Equity in undistributed earnings of subsidiaries | (5,589 | ) |  | (6,332 | ) |  | (6,057 | )
Decrease (Increase) in receivable from banking subsidiary | 12 |  |  | 2,639 |  |  | (131 | )
Gain on sale of securities | — |  |  | (26 | ) |  | — |
Other | 129 |  |  | 540 |  |  | 86 |
Net Cash Provided by Operating Activities | 4,340 |  |  | 7,690 |  |  | 4,915 |
CASH FLOWS FROM INVESTING ACTIVITIES |  |  |  |  |
Return of investment from subsidiary | 1,000 |  |  | 650 |  |  | 750 |
Outlay for business combination | (4,445 | ) |  | — |  |  | — |
Net Cash (Used in) Provided by Investing Activities | (3,445 | ) |  | 650 |  |  | 750 |
CASH FLOWS USED IN FINANCING ACTIVITIES |  |  |  |  |
Proceeds from long-term debt | 4,600 |  |  | — |  |  | — |
Repayments on long-term debt | — |  |  | — |  |  | (1,437 | )
Proceeds from issuance of common stock | 615 |  |  | 615 |  |  | 499 |
Dividends paid | (5,233 | ) |  | (4,840 | ) |  | (4,820 | )
Net Cash Used in Financing Activities | (18 | ) |  | (4,225 | ) |  | (5,758 | )
Net Increase (Decrease) in Cash and Cash Equivalents | 877 |  |  | 4,115 |  |  | (93 | )
CASH AND CASH EQUIVALENTS — BEGINNING | 8,563 |  |  | 4,448 |  |  | 4,541 |
CASH AND CASH EQUIVALENTS — ENDING | $ | 9,440 |  |  | $ | 8,563 |  |  | $ | 4,448 |

X
- References No definition available. + Details
Name: | us-gaap_CondensedFinancialInformationOfParentCompanyOnlyDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for condensed financial information, including the financial position, cash flows, and the results of operations of the registrant (parent company) as of the same dates or for the same periods for which audited consolidated financial statements are being presented. Alternatively, the details of this disclosure can be reported by the specific parent company taxonomy elements, indicating the appropriate date and period contexts in an instance document. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 10 -Section S99 -Paragraph 3 -Subparagraph (SX 210.7-05(c)(Schedule II)) -URI http://asc.fasb.org/extlink&oid=6879921&loc=d3e569147-122900 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=96868048&loc=d3e5283-111683 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 235 -Section S99 -Paragraph 2 -Subparagraph (SX 210.9-06) -URI http://asc.fasb.org/extlink&oid=6882215&loc=d3e537971-122884 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 10 -Section S99 -Paragraph 6 -Subparagraph (SX 210.5-04(c)(Schedule I)) -URI http://asc.fasb.org/extlink&oid=27047687&loc=d3e5864-122674 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 3 -Subparagraph (SX 210.12-04) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e24072-122690 + Details
Name: | us-gaap_CondensedFinancialInformationOfParentCompanyOnlyDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration