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Loans (Tables)

3 Months Ended

Mar. 31, 2023

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

Schedule of the composition of the loan portfolio

The following table presents the composition of the loan portfolio as of March 31, 2023, and December 31, 2022:

In thousands						March 31, 2023						December 31, 2022
Commercial and industrial						$	170,341					$	178,762
Commercial real estate						819,302						821,805
Commercial real estate construction						86,847						80,470
Residential mortgage						360,878						362,098
Home equity lines of credit						83,913						84,141
Consumer						10,345						11,334
Total Loans						$	1,531,626					$	1,538,610

Schedule of nonaccrual loans by loan portfolio class

The following table presents nonaccrual loans as of March 31, 2023, and December 31, 2022: 

In thousands						March 31, 2023						December 31, 2022
Commercial and industrial						$	806					$	781
Commercial real estate						1,772						1,873
Commercial real estate construction						—						—
Residential mortgage						193						—
Home equity lines of credit						207						—
						$	2,978					$	2,654

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

The following table presents loan balances by year of origination and internally assigned risk rating for ACNB’s portfolio segments as of March 31, 2023:

In thousands						2023						2022						2021						2020						2019						2018 and Prior						Revolving						Total
Commercial and industrial
Pass						$	616					$	28,398					$	39,838					$	18,419					$	15,602					$	29,113					$	32,611					$	164,597
Special Mention						122						353						366						529						191						779						1,925						4,265
Substandard						9						20						—						23						15						863						549						1,479
Doubtful						—						—						—						—						—						—						—						—
Total Commercial and industrial						$	747					$	28,771					$	40,204					$	18,971					$	15,808					$	30,755					$	35,085					$	170,341
Year-to-date gross charge-offs						$	—					$	—					$	—					$	—					$	—					$	29					$	—					$	29
Commercial real estate
Pass						$	17,795					$	144,561					$	136,844					$	64,435					$	76,946					$	330,957					$	13,599					$	785,137
Special Mention						162						4,534						1,374						1,343						4,964						15,530						813						28,720
Substandard						—						—						—						—						566						4,879						—						5,445
Doubtful						—						—						—						—						—						—						—						—
Total Commercial real estate						$	17,957					$	149,095					$	138,218					$	65,778					$	82,476					$	351,366					$	14,412					$	819,302
Year-to-date gross charge-offs						$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Commercial real estate construction
Pass						$	2,213					$	45,315					$	19,862					$	5,714					$	2,636					$	3,907					$	5,382					$	85,029
Special Mention						—						483						471						93						—						771						—						1,818
Substandard						—						—						—						—						—						—						—						—
Doubtful						—						—						—						—						—						—						—						—
Total Commercial real estate construction						$	2,213					$	45,798					$	20,333					$	5,807					$	2,636					$	4,678					$	5,382					$	86,847
Year-to-date gross charge-offs						$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Residential mortgage
Pass						$	13,280					$	73,961					$	57,941					$	33,922					$	21,721					$	153,129					$	7					$	353,961
Special Mention						483						84						720						419						823						3,556						—						6,085
Substandard						—						—						—						—						—						832						—						832
Doubtful						—						—						—						—						—						—						—						—
Total Residential Mortgage						$	13,763					$	74,045					$	58,661					$	34,341					$	22,544					$	157,517					$	7					$	360,878
Year-to-date gross charge-offs						$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Home equity lines of credit
Pass						$	1,040					$	41					$	—					$	—					$	102					$	4,653					$	76,834					$	82,670
Special Mention						—						—						—						—						—						37						697						734
Substandard						—						—						—						—						—						509						—						509
Doubtful						—						—						—						—						—						—						—						—
Total Home equity lines of credit						$	1,040					$	41					$	—					$	—					$	102					$	5,199					$	77,531					$	83,913
Year-to-date gross charge-offs						$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Consumer
Pass						$	845					$	3,654					$	1,055					$	820					$	446					$	1,541					$	1,966					$	10,327
Special Mention						—						—						—						—						—						—						—						—
Substandard						—						—						—						—						—						—						18						18
Doubtful						—						—						—						—						—						—						—						—
Total Consumer						$	845					$	3,654					$	1,055					$	820					$	446					$	1,541					$	1,984					$	10,345
Year-to-date gross charge-offs						$	—					$	15					$	28					$	6					$	7					$	32					$	—					$	88
Total Portfolio loans
Pass						$	35,789					$	295,930					$	255,540					$	123,310					$	117,453					$	523,300					$	130,399					$	1,481,721
Special Mention						767						5,454						2,931						2,384						5,978						20,673						3,435						41,622
Substandard						9						20						—						23						581						7,083						567						8,283
Doubtful						—						—						—						—						—						—						—						—
Total Portfolio loans						$	36,565					$	301,404					$	258,471					$	125,717					$	124,012					$	551,056					$	134,401					$	1,531,626
Year-to-date gross charge-offs						$	—					$	15					$	28					$	6					$	7					$	61					$	—					$	117

The following table presents the recorded investment in loan classes by internally assigned risk ratings and loan classes by performing and nonperforming status as of December 31, 2022:

In thousands						Commercial and Industrial						Commercial Real Estate						Commercial Real Estate Construction						Residential Mortgage						Home Equity Lines of Credit						Consumer						Total
December 31, 2022
Pass						$	173,437					$	786,711					$	78,652					$	356,081					$	83,044					$	11,334					$	1,489,259
Special Mention						4,035						29,540						1,818						5,803						712						—						41,908
Substandard						1,290						5,554						—						214						385						—						7,443
Doubtful						—						—						—						—						—						—						—
Loss						—						—						—						—						—						—						—
Total Portfolio Loans						$	178,762					$	821,805					$	80,470					$	362,098					$	84,141					$	11,334					$	1,538,610
Performing Loans						$	177,981					$	819,932					$	80,470					$	362,098					$	84,141					$	11,334					$	1,535,956
Nonaccrual Loans						781						1,873						—						—						—						—						2,654
Total Portfolio Loans						$	178,762					$	821,805					$	80,470					$	362,098					$	84,141					$	11,334					$	1,538,610

The following table presents loan balances by year of origination and performing and nonperforming status for ACNB’s portfolio segments as of March 31, 2023:

In thousands						2023						2022						2021						2020						2019						2018 and Prior						Revolving						Total
Commercial and industrial
Performing						$	747					$	28,771					$	40,204					$	18,971					$	15,808					$	30,498					$	34,536					$	169,535
Nonperforming						—						—						—						—						—						257						549						806
Total Commercial and industrial						747						28,771						40,204						18,971						15,808						30,755						35,085						170,341
Commercial real estate
Performing						17,957						149,095						138,218						65,778						82,134						349,936						14,412						817,530
Nonperforming						—						—						—						—						342						1,430						—						1,772
Total Commercial real estate						17,957						149,095						138,218						65,778						82,476						351,366						14,412						819,302
Commercial real estate construction
Performing						2,213						45,798						20,333						5,807						2,636						4,678						5,382						86,847
Nonperforming						—						—						—						—						—						—						—						—
Total Commercial real estate construction						2,213						45,798						20,333						5,807						2,636						4,678						5,382						86,847
Residential mortgage
Performing						13,763						74,045						58,661						34,341						22,544						157,324						7						360,685
Nonperforming						—						—						—						—						—						193						—						193
Total Residential Mortgage						13,763						74,045						58,661						34,341						22,544						157,517						7						360,878
Home equity lines of credit
Performing						1,040						41						—						—						102						4,992						77,531						83,706
Nonperforming						—						—						—						—						—						207						—						207
Total Home equity lines of credit						1,040						41						—						—						102						5,199						77,531						83,913
Consumer
Performing						845						3,654						1,055						820						446						1,541						1,984						10,345
Nonperforming						—						—						—						—						—						—						—						—
Total Consumer						845						3,654						1,055						820						446						1,541						1,984						10,345
Total Portfolio loans
Performing						36,565						301,404						258,471						125,717						123,670						548,969						133,852						1,528,648
Nonperforming						—						—						—						—						342						2,087						549						2,978
Total Portfolio loans						$	36,565					$	301,404					$	258,471					$	125,717					$	124,012					$	551,056					$	134,401					$	1,531,626

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

The following tables present the classes of the loan portfolio summarized by the past due status as of March 31, 2023, and December 31, 2022:

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
March 31, 2023
Total Loans
Commercial and industrial						$	54					$	—					$	162					$	216					$	170,125					$	170,341					$	—
Commercial real estate						288						552						—						840						818,462						819,302						—
Commercial real estate construction						—						—						—						—						86,847						86,847						—
Residential mortgage						2,202						235						656						3,093						357,785						360,878						462
Home equity lines of credit						444						867						398						1,709						82,204						83,913						398
Consumer						67						3						—						70						10,275						10,345						—
Total Loans						$	3,055					$	1,657					$	1,216					$	5,928					$	1,525,698					$	1,531,626					$	860

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, 2022
Total Loans
Commercial and industrial						$	287					$	—					$	162					$	449					$	178,313					$	178,762					$	—
Commercial real estate						2,026						350						255						2,631						819,174						821,805						—
Commercial real estate construction						24						—						—						24						80,446						80,470						—
Residential mortgage						2,969						970						705						4,644						357,454						362,098						705
Home equity lines of credit						438						117						498						1,053						83,088						84,141						498
Consumer						155						80						—						235						11,099						11,334						—
Total Loans						$	5,899					$	1,517					$	1,620					$	9,036					$	1,529,574					$	1,538,610					$	1,203

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

The following tables summarize the allowance for credit losses and 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 MARCH 31, 2023
Allowance for Credit Losses
Beginning balance - January 1, 2023						$	2,848					$	10,016					$	1,000					$	3,029					$	347					$	376					$	245					$	17,861
Impact of CECL adoption						(762)						1,106						1,347						297						17						(142)						(245)						$	1,618
Charge-offs						(29)						—						—						—						—						(88)						—						(117)
Recoveries						1						—						—						—						—						25						—						26
Provisions (credits)						47						(90)						118						40						15						(33)						—						97
Ending balance - March 31, 2023						$	2,105					$	11,032					$	2,465					$	3,366					$	379					$	138					$	—					$	19,485
Ending balance: individually evaluated for impairment						$	709					$	202					$	—					$	—					$	—					$	—					$	—					$	911
Ending balance: collectively evaluated for impairment						$	1,396					$	10,830					$	2,465					$	3,366					$	379					$	138					$	—					$	18,574
Loans Receivable
Ending balance						$	170,341					$	819,302					$	86,847					$	360,878					$	83,913					$	10,345					$	—					$	1,531,626
Ending balance: individually evaluated for impairment						$	806					$	1,772					$	—					$	193					$	207					$	—					$	—					$	2,978
Ending balance: collectively evaluated for impairment						$	169,535					$	817,530					$	86,847					$	360,685					$	83,706					$	10,345					$	—					$	1,528,648
AS OF AND FOR THE PERIOD ENDED MARCH 31, 2022
Allowance for Loan Losses
Beginning balance - January 1, 2022						$	3,176					$	10,716					$	616					$	3,235					$	501					$	408					$	381					$	19,033
Charge-offs						(63)						—						—						—						—						(19)						—						(82)
Recoveries						10						—						—						—						—						2						—						12
Provisions (credits)						157						(91)						50						(153)						(75)						(6)						118						—
Ending balance - March 31, 2022						$	3,280					$	10,625					$	666					$	3,082					$	426					$	385					$	499					$	18,963
Ending balance: individually evaluated for impairment						$	802					$	836					$	—					$	—					$	—					$	—					$	—					$	1,638
Ending balance: collectively evaluated for impairment						$	2,478					$	9,789					$	666					$	3,082					$	426					$	385					$	499					$	17,325
Loans Receivable
Ending balance						$	188,132					$	800,277					$	54,366					$	341,530					$	88,356					$	11,665					$	—					$	1,484,326
Ending balance: individually evaluated for impairment						$	964					$	7,124					$	—					$	—					$	—					$	—					$	—					$	8,088
Ending balance: collectively evaluated for impairment						$	187,168					$	793,153					$	54,366					$	341,530					$	88,356					$	11,665					$	—					$	1,476,238

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, 2022
Allowance for Loan Losses
Ending balance						$	2,848					$	10,016					$	1,000					$	3,029					$	347					$	376					$	245					$	17,861
Ending balance: individually evaluated for impairment						$	628					$	192					$	—					$	—					$	—					$	—					$	—					$	820
Ending balance: collectively evaluated for impairment						$	2,220					$	9,824					$	1,000					$	3,029					$	347					$	376					$	245					$	17,041
Loans Receivable
Ending balance						$	178,762					$	821,805					$	80,470					$	362,098					$	84,141					$	11,334					$	—					$	1,538,610
Ending balance: individually evaluated for impairment						$	781					$	5,334					$	—					$	—					$	—					$	—					$	—					$	6,115
Ending balance: collectively evaluated for impairment						$	177,981					$	816,471					$	80,470					$	362,098					$	84,141					$	11,334					$	—					$	1,532,495

Financing Receivable, Loan Portfolio Class

The following table summarizes information relative to individually evaluated loans by loan portfolio class as of March 31, 2023:

						Individually Evaluated Loans with Allowance												Individually Evaluated  Loans with No Allowance
In thousands						Recorded Investment						Related Allowance						Recorded Investment						Related Allowance
March 31, 2023
Commercial and industrial						$	806					$	709					$	—					$	—
Commercial real estate						342						202						1,430						—
Commercial real estate construction						—						—						—						—
Residential mortgage						—						—						193						—
Home equity lines of credit						—						—						207						—
						$	1,148					$	911					$	1,830					$	—

Financing Receivable, Amortized Cost Basis

The following table presents the amortized cost basis of individually evaluated loans as of March 31, 2023. Changes in the fair value of the collateral for individually evaluated loans are reported as provision for credit losses or a reversal of provision for credit losses in the period of change.

						March 31, 2023
						Type of Collateral
In thousands						Business Assets						Real Estate
Commercial and industrial						$	806					$	—
Commercial real estate						—						1,772
Commercial real estate construction						—						—
Residential mortgage						—						193
Home equity lines of credit						—						207
Consumer						—						—
Total						$	806					$	2,172

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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.

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- Definition

Tabular disclosure of financing receivable on nonaccrual status.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 16
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479319/326-20-50-16

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481962/310-10-50-7

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