XML 42 R31.htm IDEA: XBRL DOCUMENT v3.21.2

Loans (Tables)

9 Months Ended

Sep. 30, 2021

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, 2021, and December 31, 2020:

In thousands						Pass						Special Mention						Substandard						Doubtful						Total
SEPTEMBER 30, 2021
Originated Loans
Commercial and industrial						$	154,999					$	4,941					$	2,120					$	—					$	162,060
Commercial real estate						484,915						55,952						9,374						—						550,241
Commercial real estate construction						33,549						1,380						—						—						34,929
Residential mortgage						302,905						5,735						75						—						308,715
Home equity lines of credit						75,666						921						—						—						76,587
Consumer						10,502						—						—						—						10,502
Total Originated Loans						1,062,536						68,929						11,569						—						1,143,034
Acquired Loans
Commercial and industrial						30,950						1,518						317						—						32,785
Commercial real estate						218,966						11,657						4,343						—						234,966
Commercial real estate construction						6,653						2,225						—						—						8,878
Residential mortgage						42,160						4,429						1,578						—						48,167
Home equity lines of credit						17,384						37						596						—						18,017
Consumer						1,039						—						—						—						1,039
Total Acquired Loans						317,152						19,866						6,834						—						343,852
Total Loans
Commercial and industrial						185,949						6,459						2,437						—						194,845
Commercial real estate						703,881						67,609						13,717						—						785,207
Commercial real estate construction						40,202						3,605						—						—						43,807
Residential mortgage						345,065						10,164						1,653						—						356,882
Home equity lines of credit						93,050						958						596						—						94,604
Consumer						11,541						—						—						—						11,541
Total Loans						$	1,379,688					$	88,795					$	18,403					$	—					$	1,486,886

In thousands						Pass						Special Mention						Substandard						Doubtful						Total
DECEMBER 31, 2020
Originated Loans
Commercial and industrial						$	270,047					$	5,168					$	2,688					$	—					$	277,903
Commercial real estate						414,538						54,122						10,463						—						479,123
Commercial real estate construction						39,462						1,746						—						—						41,208
Residential mortgage						332,632						4,327						178						—						337,137
Home equity lines of credit						80,560						346						—						—						80,906
Consumer						11,819						—						—						—						11,819
Total Originated Loans						1,149,058						65,709						13,329						—						1,228,096
Acquired Loans
Commercial and industrial						38,882						1,893						1,476						—						42,251
Commercial real estate						245,597						16,706						3,201						—						265,504
Commercial real estate construction						10,300						2,394						—						—						12,694
Residential mortgage						58,787						3,535						1,881						—						64,203
Home equity lines of credit						23,165						97						442						—						23,704
Consumer						1,330						—						2						—						1,332
Total Acquired Loans						378,061						24,625						7,002						—						409,688
Total Loans
Commercial and industrial						308,929						7,061						4,164						—						320,154
Commercial real estate						660,135						70,828						13,664						—						744,627
Commercial real estate construction						49,762						4,140						—						—						53,902
Residential mortgage						391,419						7,862						2,059						—						401,340
Home equity lines of credit						103,725						443						442						—						104,610
Consumer						13,149						—						2						—						13,151
Total Loans						$	1,527,119					$	90,334					$	20,331					$	—					$	1,637,784

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, 2021						Nine Months Ended September 30, 2020
Balance at beginning of period						$	596					$	642
Acquisitions of impaired loans						—						354
Reclassification from non-accretable differences						44						258
Accretion to loan interest income						(305)						(495)
Balance at end of period						$	335					$	759

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, 2021, and December 31, 2020:

						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, 2021
Commercial and industrial						$	1,032					$	1,032					$	883					$	491					$	1,461
Commercial real estate						1,311						1,311						457						6,384						6,384
Commercial real estate construction						—						—						—						—						—
Residential mortgage						—						—						—						—						—
Home equity lines of credit						—						—						—						—						—
						$	2,343					$	2,343					$	1,340					$	6,875					$	7,845
DECEMBER 31, 2020
Commercial and industrial						$	2,031					$	2,031					$	1,224					$	—					$	—
Commercial real estate						2,728						2,728						158						5,861						5,861
Commercial real estate construction						—						—						—						—						—
Residential mortgage						—						—						—						101						101
Home equity lines of credit						—						—						—						—						—
						$	4,759					$	4,759					$	1,382					$	5,962					$	5,962

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, 2021 and 2020:

						Impaired Loans with Allowance												Impaired Loans with No Allowance
In thousands						Average Recorded Investment						Interest Income						Average Recorded Investment						Interest Income
SEPTEMBER 30, 2021
Commercial and industrial						$	1,833					$	—					$	11					$	—
Commercial real estate						1,311						—						6,654						46
Commercial real estate construction						—						—						123						—
Residential mortgage						—						—						50						—
Home equity lines of credit						—						—						—						—
						$	3,144					$	—					$	6,838					$	46
SEPTEMBER 30, 2020
Commercial and industrial						$	26					$	—					$	23					$	—
Commercial real estate						2,210						—						6,075						42
Commercial real estate construction						—						—						1,173						—
Residential mortgage						—						—						101						—
Home equity lines of credit						—						—						22						3
						$	2,236					$	—					$	7,394					$	45

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, 2021 and 2020:

						Impaired Loans with Allowance												Impaired Loans with No Allowance
In thousands						Average Recorded Investment						Interest Income						Average Recorded Investment						Interest Income
SEPTEMBER 30, 2021
Commercial and industrial						$	2,109					$	—					$	5					$	—
Commercial real estate						1,507						20						6,685						140
Commercial real estate construction						—						—						126						—
Residential mortgage						—						—						76						—
Home equity lines of credit						—						—						—						—
						$	3,616					$	20					$	6,892					$	140
SEPTEMBER 30, 2020
Commercial and industrial						$	44					$	—					$	12					$	—
Commercial real estate						1,370						—						6,707						157
Commercial real estate construction						—						—						586						—
Residential mortgage						—						—						118						7
Home equity lines of credit						—						—						49						3
						$	1,414					$	—					$	7,472					$	167

Schedule of nonaccrual loans by loan portfolio class

The following table presents nonaccrual loans by loan portfolio class as of September 30, 2021, and December 31, 2020, the table below excludes $5.0 million in purchase credit impaired loans, net of unamortized fair value adjustments: 

In thousands						September 30, 2021						December 31, 2020
Commercial and industrial						$	1,523					$	2,031
Commercial real estate						4,095						4,909
Commercial real estate construction						—						—
Residential mortgage						—						101
Home equity lines of credit						—						—
						$	5,618					$	7,041

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, 2021, and December 31, 2020:

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, 2021
Originated Loans
Commercial and industrial						$	211					$	921					$	639					$	1,771					$	160,289					$	162,060					$	—
Commercial real estate						114						1,368						2,514						3,996						546,245						550,241						—
Commercial real estate construction						—						—						—						—						34,929						34,929						—
Residential mortgage						28						237						371						636						308,079						308,715						371
Home equity lines of credit						560						—						59						619						75,968						76,587						59
Consumer						82						3						—						85						10,417						10,502						—
Total originated loans						995						2,529						3,583						7,107						1,135,927						1,143,034						430
Acquired Loans
Commercial and industrial						—						—						—						—						32,785						32,785						—
Commercial real estate						350						—						—						350						234,616						234,966						—
Commercial real estate construction						—						—						—						—						8,878						8,878						—
Residential mortgage						1						170						—						171						47,996						48,167						—
Home equity lines of credit						372						—						—						372						17,645						18,017						—
Consumer						2						1						—						3						1,036						1,039						—
Total acquired loans						725						171						—						896						342,956						343,852						—
Total Loans
Commercial and industrial						211						921						639						1,771						193,074						194,845						—
Commercial real estate						464						1,368						2,514						4,346						780,861						785,207						—
Commercial real estate construction						—						—						—						—						43,807						43,807						—
Residential mortgage						29						407						371						807						356,075						356,882						371
Home equity lines of credit						932						—						59						991						93,613						94,604						59
Consumer						84						4						—						88						11,453						11,541						—
Total Loans						$	1,720					$	2,700					$	3,583					$	8,003					$	1,478,883					$	1,486,886					$	430

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, 2020
Originated Loans
Commercial and industrial						$	1,432					$	—					$	—					$	1,432					$	276,471					$	277,903					$	—
Commercial real estate						133						2,463						1,631						4,227						474,896						479,123						—
Commercial real estate construction						—						76						—						76						41,132						41,208						—
Residential mortgage						1,382						335						623						2,340						334,797						337,137						522
Home equity lines of credit						54						60						58						172						80,734						80,906						58
Consumer						98						51						—						149						11,670						11,819						—
Total originated loans						3,099						2,985						2,312						8,396						1,219,700						1,228,096						580
Acquired Loans
Commercial and industrial						122						231						—						353						41,898						42,251						—
Commercial real estate						319						220						—						539						264,965						265,504						—
Commercial real estate construction						42						—						97						139						12,555						12,694						97
Residential mortgage						834						349						146						1,329						62,874						64,203						146
Home equity lines of credit						196						—						32						228						23,476						23,704						32
Consumer						—						16						—						16						1,316						1,332						—
Total acquired loans						1,513						816						275						2,604						407,084						409,688						275
Total Loans
Commercial and industrial						1,554						231						—						1,785						318,369						320,154						—
Commercial real estate						452						2,683						1,631						4,766						739,861						744,627						—
Commercial real estate construction						42						76						97						215						53,687						53,902						97
Residential mortgage						2,216						684						769						3,669						397,671						401,340						668
Home equity lines of credit						250						60						90						400						104,210						104,610						90
Consumer						98						67						—						165						12,986						13,151						—
Total Loans						$	4,612					$	3,801					$	2,587					$	11,000					$	1,626,784					$	1,637,784					$	855

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, 2021
Allowance for Loan Losses
Beginning balance - July 1, 2021						$	4,630					$	10,127					$	457					$	2,976					$	573					$	461					$	983					$	20,207
Charge-offs						(1,073)						—						—						—						(22)						(2)						—						(1,097)
Recoveries						14						—						—						—						—						17						—						31
Provisions (credits)						(422)						457						54						391						50						(19)						(511)						—
Ending balance - September 30, 2021						$	3,149					$	10,584					$	511					$	3,367					$	601					$	457					$	472					$	19,141
Beginning balance - January 1, 2021						$	4,037					$	9,569					$	503					$	3,395					$	693					$	648					$	1,381					$	20,226
Charge-offs						(1,105)						—						—						—						(22)						(65)						—						(1,192)
Recoveries						30						—						—						—						—						27						—						57
Provisions (credits)						187						1,015						8						(28)						(70)						(153)						(909)						50
Ending balance - September 30, 2021						$	3,149					$	10,584					$	511					$	3,367					$	601					$	457					$	472					$	19,141
Ending balance: individually evaluated for impairment						$	883					$	457					$	—					$	—					$	—					$	—					$	—					$	1,340
Ending balance: collectively evaluated for impairment						$	2,266					$	10,127					$	511					$	3,367					$	601					$	457					$	472					$	17,801
Loans Receivable
Ending balance						$	194,845					$	785,207					$	43,807					$	356,882					$	94,604					$	11,541					$	—					$	1,486,886
Ending balance: individually evaluated for impairment						$	1,523					$	7,695					$	—					$	—					$	—					$	—					$	—					$	9,218
Ending balance: collectively evaluated for impairment						$	193,322					$	777,512					$	43,807					$	356,882					$	94,604					$	11,541					$	—					$	1,477,668
AS OF AND FOR THE PERIOD ENDED SEPTEMBER 30, 2020
Allowance for Loan Losses
Beginning balance - July 1, 2020						$	2,656					$	8,135					$	251					$	3,074					$	661					$	661					$	2,915					$	18,353
Charge-offs						(14)						(675)						—						—						—						(63)						—						(752)
Recoveries						3						—						—						—						28						18						—						49
Provisions						430						2,272						222						504						58						134						(2,070)						1,550
Ending balance - September 30, 2020						$	3,075					$	9,732					$	473					$	3,578					$	747					$	750					$	845					$	19,200
Beginning balance - January 1, 2020						$	2,400					$	6,693					$	298					$	2,555					$	619					$	650					$	620					$	13,835
Charge-offs						(2,048)						(675)						—						—						—						(153)						—						(2,876)
Recoveries						78						6						—						—						29						28						—						141
Provisions (credits)						2,645						3,708						175						1,023						99						225						225						8,100
Ending balance - September 30, 2020						$	3,075					$	9,732					$	473					$	3,578					$	747					$	750					$	845					$	19,200
Ending balance: individually evaluated for impairment						$	23					$	213					$	—					$	—					$	—					$	—					$	—					$	236
Ending balance: collectively evaluated for impairment						$	3,052					$	9,519					$	473					$	3,578					$	747					$	750					$	845					$	18,964
Loans Receivable
Ending balance						$	345,011					$	754,074					$	50,367					$	428,480					$	109,293					$	13,658					$	—					$	1,700,883
Ending balance: individually evaluated for impairment						$	46					$	10,445					$	—					$	101					$	—					$	—					$	—					$	10,592
Ending balance: collectively evaluated for impairment						$	344,965					$	743,629					$	50,367					$	428,379					$	109,293					$	13,658					$	—					$	1,690,291

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, 2020
Allowance for Loan Losses
Ending balance						$	4,037					$	9,569					$	503					$	3,395					$	693					$	648					$	1,381					$	20,226
Ending balance: individually evaluated for impairment						$	1,224					$	158					$	—					$	—					$	—					$	—					$	—					$	1,382
Ending balance: collectively evaluated for impairment						$	2,813					$	9,411					$	503					$	3,395					$	693					$	648					$	1,381					$	18,844
Loans Receivable
Ending balance						$	320,154					$	744,627					$	53,902					$	401,340					$	104,610					$	13,151					$	—					$	1,637,784
Ending balance: individually evaluated for impairment						$	2,031					$	8,589					$	—					$	101					$	—					$	—					$	—					$	10,721
Ending balance: collectively evaluated for impairment						$	318,123					$	736,038					$	53,902					$	401,239					$	104,610					$	13,151					$	—					$	1,627,063

X

- Definition

Tabular disclosure of average impaired financing receivables.

+ References

No definition available.

+ Details

Name:	acnb_AverageImpairedFinancingReceivablesTableTextBlock
Namespace Prefix:	acnb_
Data Type:	dtr-types: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:	dtr-types: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 allowance for credit loss on financing receivable.

+ 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=123577603&loc=SL6953423-111524

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=124255953&loc=SL82919249-210447

+ Details

Name:	us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types: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://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=124255953&loc=SL82919230-210447

Reference 2: 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=123577603&loc=SL6953659-111524

+ Details

Name:	us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types: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=123577603&loc=d3e5212-111524

+ Details

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

X

- Definition

Tabular disclosure of aging analysis for financing receivable.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=124255953&loc=SL82919253-210447

Reference 2: 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=123577603&loc=SL6953401-111524

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 55
-Paragraph 80
-URI http://asc.fasb.org/extlink&oid=124267575&loc=SL82922355-210448

Reference 4: 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=123577603&loc=d3e5111-111524

+ Details

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

X

- Definition

Tabular disclosure of financing receivable 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 7
-URI http://asc.fasb.org/extlink&oid=123577603&loc=d3e5111-111524

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 16
-URI http://asc.fasb.org/extlink&oid=124255953&loc=SL82919258-210447

+ Details

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