XML 42 R30.htm IDEA: XBRL DOCUMENT v3.10.0.1

Loans (Tables)

9 Months Ended

Sep. 30, 2018

Accounts, Notes, Loans and Financing Receivable, Gross, Allowance, and Net [Abstract]

Schedule of classes of loan portfolio summarized by the aggregate risk rating

The following table presents the classes of the loan portfolio summarized by the aggregate pass rating and the classified ratings of special mention, substandard, and doubtful within the Corporation’s internal risk rating system as of September 30, 2018, and December 31, 2017:

In thousands		Pass				Special Mention				Substandard				Doubtful				Total
SEPTEMBER 30, 2018
Originated Loans
Commercial and industrial		$	167,353			$	3,094			$	171			$	—			$	170,618
Commercial real estate		363,982				18,218				8,421				—				390,621
Commercial real estate construction		13,520				1,005				249				—				14,774
Residential mortgage		378,301				6,909				649				—				385,859
Home equity lines of credit		87,180				235				148				—				87,563
Consumer		14,337				—				—				—				14,337
Total Originated Loans		1,024,673				29,461				9,638				—				1,063,772
Acquired Loans
Commercial and industrial		5,336				123				(4		)		—				5,455
Commercial real estate		120,035				8,616				3,562				—				132,213
Commercial real estate construction		3,223				723				—				—				3,946
Residential mortgage		42,522				2,293				2,861				—				47,676
Home equity lines of credit		18,635				88				393				—				19,116
Consumer		268				—				—				—				268
Total Acquired Loans		190,019				11,843				6,812				—				208,674
Total Loans
Commercial and industrial		172,689				3,217				167				—				176,073
Commercial real estate		484,017				26,834				11,983				—				522,834
Commercial real estate construction		16,743				1,728				249				—				18,720
Residential mortgage		420,823				9,202				3,510				—				433,535
Home equity lines of credit		105,815				323				541				—				106,679
Consumer		14,605				—				—				—				14,605
Total Loans		$	1,214,692			$	41,304			$	16,450			$	—			$	1,272,446

In thousands		Pass				Special Mention				Substandard				Doubtful				Total
DECEMBER 31, 2017
Originated Loans
Commercial and industrial		$	154,177			$	3,466			$	1,812			$	—			$	159,455
Commercial real estate		325,002				17,666				9,277				—				351,945
Commercial real estate construction		27,413				767				250				—				28,430
Residential mortgage		363,195				3,251				478				—				366,924
Home equity lines of credit		81,976				360				—				—				82,336
Consumer		14,454				—				—				—				14,454
Total Originated Loans		966,217				25,510				11,817				—				1,003,544
Acquired Loans
Commercial and industrial		6,120				244				10				—				6,374
Commercial real estate		124,852				12,734				3,228				—				140,814
Commercial real estate construction		6,742				388				—				—				7,130
Residential mortgage		52,959				2,762				3,248				—				58,969
Home equity lines of credit		24,990				88				378				—				25,456
Consumer		1,525				358				—				—				1,883
Total Acquired Loans		217,188				16,574				6,864				—				240,626
Total Loans
Commercial and industrial		160,297				3,710				1,822				—				165,829
Commercial real estate		449,854				30,400				12,505				—				492,759
Commercial real estate construction		34,155				1,155				250				—				35,560
Residential mortgage		416,154				6,013				3,726				—				425,893
Home equity lines of credit		106,966				448				378				—				107,792
Consumer		15,979				358				—				—				16,337
Total Loans		$	1,183,405			$	42,084			$	18,681			$	—			$	1,244,170

Schedule of changes In accretable yields of acquired loans

The following table provides changes in accretable yield for all acquired loans accounted for under ASC 310-30. Loans accounted for under ASC 310-20 are not included in this table.

In thousands		Nine Months Ended September 30, 2018
Balance at beginning of period		$	1,234
Acquisitions of impaired loans		—
Reclassification from non-accretable differences		288
Accretion to loan interest income		(490		)
Balance at end of period		$	1,032

Summary of information relative to impaired loans by loan portfolio class

The following table summarizes information relative to impaired loans by loan portfolio class as of September 30, 2018, and December 31, 2017:

		Impaired Loans with  Allowance												Impaired Loans with No Allowance
In thousands		Recorded Investment				Unpaid Principal Balance				Related Allowance				Recorded Investment				Unpaid Principal Balance
SEPTEMBER 30, 2018
Commercial and industrial		$	—			$	—			$	—			$	—			$	—
Commercial real estate		—				—				—				7,188				7,188
Commercial real estate construction		—				—				—				—				—
Residential mortgage		—				—				—				533				533
Home equity lines of credit		148				148				148				—				—
		$	148			$	148			$	148			$	7,721			$	7,721
DECEMBER 31, 2017
Commercial and industrial		$	1,311			$	1,311			$	792			$	188			$	188
Commercial real estate		832				832				60				7,528				7,528
Commercial real estate construction		—				—				—				—				—
Residential mortgage		377				377				377				101				101
		$	2,520			$	2,520			$	1,229			$	7,817			$	7,817

Summary of information in regards to the average of impaired loans and related income by loan portfolio class

The following table summarizes information in regards to the average of impaired loans and related interest income by loan portfolio class for the three months ended September 30, 2018 and 2017:

		Impaired Loans with Allowance								Impaired Loans with No Allowance
In thousands		Average Recorded Investment				Interest Income				Average Recorded Investment				Interest Income
SEPTEMBER 30, 2018
Commercial and industrial		$	—			$	—			$	—			$	—
Commercial real estate		—				—				7,215				36
Commercial real estate construction		—				—				—				—
Residential mortgage		—				—				317				—
Home equity lines of credit		74				—				—				—
		$	74			$	—			$	7,532			$	36
SEPTEMBER 30, 2017
Commercial and industrial		$	1,360			$	—			$	734			$	—
Commercial real estate		832				—				7,626				80
Commercial real estate construction		—				—				—				—
Residential mortgage		378				—				101				—
		$	2,570			$	—			$	8,461			$	80

The following table summarizes information in regards to the average of impaired loans and related interest income by loan portfolio class for the nine months ended September 30, 2018 and 2017:

		Impaired Loans with Allowance								Impaired Loans with No Allowance
In thousands		Average Recorded Investment				Interest Income				Average Recorded Investment				Interest Income
SEPTEMBER 30, 2018
Commercial and industrial		$	545			$	—			$	92			$	44
Commercial real estate		—				—				7,525				118
Commercial real estate construction		—				—				—				—
Residential mortgage		94				—				209				—
Home equity lines of credit		37				—				—				—
		$	676			$	—			$	7,826			$	162
SEPTEMBER 30, 2017
Commercial and industrial		$	1,152			$	—			$	934			$	—
Commercial real estate		416				—				8,155				293
Commercial real estate construction		—				—				75				25
Residential mortgage		377				—				238				15
		$	1,945			$	—			$	9,402			$	333

Schedule of nonaccrual loans by loan portfolio class

The following table presents nonaccrual loans by loan portfolio class as of September 30, 2018, and December 31, 2017, the table below excludes $6.9 million in purchase credit impaired loans, net of unamortized fair value adjustments: 

In thousands		September 30, 2018				December 31, 2017
Commercial and industrial		$	—			$	1,499
Commercial real estate		3,281				4,378
Commercial real estate construction		—				—
Residential mortgage		533				478
Home equity lines of credit		148				—
		$	3,962			$	6,355

Schedule of classes of loan portfolio summarized by the past due status

The following table presents the classes of the loan portfolio summarized by the past due status as of September 30, 2018, and December 31, 2017:

In thousands		30-59 Days Past Due				60-89 Days Past Due				>90 Days Past Due				Total Past Due				Current				Total Loans Receivable				Loans Receivable >90 Days and Accruing
SEPTEMBER 30, 2018
Originated Loans
Commercial and industrial		$	69			$	—			$	4			$	73			$	170,545			$	170,618			$	4
Commercial real estate		186				569				2,575				3,330				387,291				390,621				—
Commercial real estate construction		—				—				—				—				14,774				14,774				—
Residential mortgage		298				1,254				1,535				3,087				382,772				385,859				1,001
Home equity lines of credit		364				—				323				687				86,876				87,563				175
Consumer		51				24				33				108				14,229				14,337				33
Total originated loans		968				1,847				4,470				7,285				1,056,487				1,063,772				1,213
Acquired Loans
Commercial and industrial		—				—				—				—				5,455				5,455				—
Commercial real estate		218				—				857				1,075				131,138				132,213				857
Commercial real estate construction		—				—				77				77				3,869				3,946				77
Residential mortgage		16				3				125				144				47,532				47,676				125
Home equity lines of credit		641				63				70				774				18,342				19,116				70
Consumer		—				—				—				—				268				268				—
Total acquired loans		875				66				1,129				2,070				206,604				208,674				1,129
Total Loans
Commercial and industrial		69				—				4				73				176,000				176,073				4
Commercial real estate		404				569				3,432				4,405				518,429				522,834				857
Commercial real estate construction		—				—				77				77				18,643				18,720				77
Residential mortgage		314				1,257				1,660				3,231				430,304				433,535				1,126
Home equity lines of credit		1,005				63				393				1,461				105,218				106,679				245
Consumer		51				24				33				108				14,497				14,605				33
Total Loans		$	1,843			$	1,913			$	5,599			$	9,355			$	1,263,091			$	1,272,446			$	2,342

In thousands		30-59 Days Past Due				60-89 Days Past Due				>90 Days Past Due				Total Past Due				Current				Total Loans Receivable				Loans Receivable >90 Days and Accruing
DECEMBER 31, 2017
Originated Loans
Commercial and industrial		$	55			$	76			$	1,503			$	1,634			$	157,821			$	159,455			$	4
Commercial real estate		436				317				1,400				2,153				349,792				351,945				88
Commercial real estate construction		252				—				—				252				28,178				28,430				—
Residential mortgage		3,006				646				1,500				5,152				361,772				366,924				1,022
Home equity lines of credit		254				29				183				466				81,870				82,336				183
Consumer		72				26				3				101				14,353				14,454				3
Total originated loans		4,075				1,094				4,589				9,758				993,786				1,003,544				1,300
Acquired Loans
Commercial and industrial		83				—				—				83				6,291				6,374				—
Commercial real estate		916				—				—				916				139,898				140,814				—
Commercial real estate construction		—				—				—				—				7,130				7,130				—
Residential mortgage		930				304				137				1,371				57,598				58,969				137
Home equity lines of credit		83				—				70				153				25,303				25,456				70
Consumer		—				—				—				—				1,883				1,883				—
Total acquired loans		2,012				304				207				2,523				238,103				240,626				207
Total Loans
Commercial and industrial		138				76				1,503				1,717				164,112				165,829				4
Commercial real estate		1,352				317				1,400				3,069				489,690				492,759				88
Commercial real estate construction		252				—				—				252				35,308				35,560				—
Residential mortgage		3,936				950				1,637				6,523				419,370				425,893				1,159
Home equity lines of credit		337				29				253				619				107,173				107,792				253
Consumer		72				26				3				101				16,236				16,337				3
Total Loans		$	6,087			$	1,398			$	4,796			$	12,281			$	1,231,889			$	1,244,170			$	1,507

Summary of allowance for loan losses and recorded investment in loans receivable

The following tables summarize the allowance for loan losses and recorded investment in loans receivable:

In thousands		Commercial and Industrial				Commercial Real Estate				Commercial Real Estate Construction				Residential Mortgage				Home Equity Lines of Credit				Consumer				Unallocated				Total
AS OF AND FOR THE PERIOD ENDED SEPTEMBER 30, 2018
Allowance for Loan Losses
Beginning balance - July 1, 2018		$	2,433			$	5,721			$	146			$	2,840			$	564			$	673			$	766			$	13,143
Charge-offs		(33		)		—				—				—				—				(29		)		—				(62		)
Recoveries		22				—				103				8				—				—				—				133
Provisions		185				123				(50		)		(95		)		131				(9		)		(85		)		200
Ending balance - September 30, 2018		$	2,607			$	5,844			$	199			$	2,753			$	695			$	635			$	681			$	13,414
Beginning balance - January 1, 2018		$	3,219			$	5,228			$	126			$	3,226			$	612			$	749			$	816			$	13,976
Charge-offs		(911		)		(33		)		—				(489		)		—				(66		)		—				(1,499		)
Recoveries		33				—				103				30				—				1				—				167
Provisions		266				649				(30		)		(14		)		83				(49		)		(135		)		770
Ending balance - September 30, 2018		$	2,607			$	5,844			$	199			$	2,753			$	695			$	635			$	681			$	13,414
Ending balance: individually evaluated for impairment		$	—			$	—			$	—			$	—			$	148			$	—			$	—			$	148
Ending balance: collectively evaluated for impairment		$	2,607			$	5,844			$	199			$	2,753			$	547			$	635			$	681			$	13,266
Loans Receivable
Ending balance		$	176,073			$	522,834			$	18,720			$	433,535			$	106,679			$	14,605			$	—			$	1,272,446
Ending balance: individually evaluated for impairment		$	—			$	7,188			$	—			$	533			$	148			$	—			$	—			$	7,869
Ending balance: collectively evaluated for impairment		$	176,073			$	515,646			$	18,720			$	433,002			$	106,531			$	14,605			$	—			$	1,264,577
AS OF AND FOR THE PERIOD ENDED SEPTEMBER 30, 2017
Allowance for Loan Losses
Beginning Balance - July 1, 2017		$	3,246			$	5,210			$	135			$	3,368			$	607			$	815			$	767			$	14,148
Charge-offs		(60		)		—				—				(15		)		(9		)		(18		)		—				(102		)
Recoveries		8				—				40				10				—				1				—				59
Provisions		73				195				(31		)		(101		)		29				12				(177		)		—
Ending balance - September 30, 2017		$	3,267			$	5,405			$	144			$	3,262			$	627			$	810			$	590			$	14,105
Beginning Balance - January 1, 2017		$	3,055			$	4,968			$	147			$	3,478			$	648			$	923			$	975			$	14,194
Charge-offs		(129		)		—				—				(32		)		(9		)		(102		)		—				(272		)
Recoveries		17				61				40				52				—				13				—				183
Provisions		324				376				(43		)		(236		)		(12		)		(24		)		(385		)		—
Ending balance - September 30, 2017		$	3,267			$	5,405			$	144			$	3,262			$	627			$	810			$	590			$	14,105
Ending balance: individually evaluated for impairment		$	698			$	117			$	—			$	377			$	—			$	—			$	—			$	1,192
Ending balance: collectively evaluated for impairment		$	2,569			$	5,288			$	144			$	2,885			$	627			$	810			$	590			$	12,913
Loans Receivable
Ending balance		$	169,037			$	483,673			$	39,779			$	421,732			$	105,113			$	17,036			$	—			$	1,236,370
Ending balance: individually evaluated for impairment		$	1,743			$	8,413			$	—			$	478			$	—			$	—			$	—			$	10,634
Ending balance: collectively evaluated for impairment		$	167,294			$	475,260			$	39,779			$	421,254			$	105,113			$	17,036			$	—			$	1,225,736

In thousands		Commercial and Industrial				Commercial Real Estate				Commercial Real Estate Construction				Residential Mortgage				Home Equity Lines of Credit				Consumer				Unallocated				Total
AS OF DECEMBER 31, 2017
Allowance for Loan Losses
Ending balance		$	3,219			$	5,228			$	126			$	3,226			$	612			$	749			$	816			$	13,976
Ending balance: individually evaluated for impairment		$	792			$	60			$	—			$	377			$	—			$	—			$	—			$	1,229
Ending balance: collectively evaluated for impairment		$	2,427			$	5,168			$	126			$	2,849			$	612			$	749			$	816			$	12,747
Loans Receivable
Ending balance		$	165,829			$	492,759			$	35,560			$	425,893			$	107,792			$	16,337			$	—			$	1,244,170
Ending balance: individually evaluated for impairment		$	1,499			$	8,360			$	—			$	478			$	—			$	—			$	—			$	10,337
Ending balance: collectively evaluated for impairment		$	164,330			$	484,399			$	35,560			$	425,415			$	107,792			$	16,337			$	—			$	1,233,833

X

- Definition

Tabular disclosure of average impaired financing receivables.

+ References

No definition available.

+ Details

Name:	acnb_AverageImpairedFinancingReceivablesTableTextBlock
Namespace Prefix:	acnb_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the summary of the change in accretable yield relating to all acquired loans.

+ References

No definition available.

+ Details

Name:	acnb_ScheduleOfChangesInAccretableYieldsOfAcquiredLoansTableTextBlock
Namespace Prefix:	acnb_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_AccountsNotesLoansAndFinancingReceivableGrossAllowanceAndNetAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivables (examples of financing receivables include loans, trade accounts receivable and notes receivable) and activity in the allowance for credit losses account.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953423-111524

+ Details

Name:	us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 29
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953659-111524

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 55
-Paragraph 19
-URI http://asc.fasb.org/extlink&oid=82894031&loc=SL6953803-111525

+ Details

Name:	us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of impaired financing receivables.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5212-111524

+ Details

Name:	us-gaap_ImpairedFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivables that are past due but not impaired, financing receivables that are 90 days past due and still accruing, and financing receivables on nonaccrual status.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7A
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953401-111524

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5111-111524

+ Details

Name:	us-gaap_PastDueFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of nonaccrual and past due financing receivables (such as loans and trade receivables), including: (a) the recorded investment in loans and trade receivables, if applicable, on nonaccrual status as of each balance sheet date (b) the recorded investment in loans and trade receivables, if applicable, past due 90 days or more and still accruing.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5111-111524

+ Details

Name:	us-gaap_ScheduleOfFinancingReceivablesNonAccrualStatusTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration