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REGULATORY MATTERS (Tables) | 12 Months Ended
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Dec. 31, 2023
Broker-Dealer, Net Capital Requirement, SEC Regulation [Abstract] |
The Actual and Required Capital Amounts and Ratios | The actual and required regulatory capital levels, leverage ratios and risk-based capital ratios as of December 31:
| Actual |  | For Capital Adequacy Purposes |  | To be Well Capitalized under Prompt Corrective Action Provisions (2)
(Dollars in thousands) | Amount |  | Ratio |  | Amount (1) |  | Ratio (1) |  | Amount |  | Ratio
CORPORATION |  |  |  |  |  |  |  |  |  |  |
2023 |  |  |  |  |  |  |  |  |  |  |
Tier 1 Leverage Capital (to average assets) | $ | 280,135 |  |  | 11.57 | % |  | $ | 96,822 |  |  | 4.0% |  | N/A |  | N/A
Common Equity Tier 1 Capital (to risk-weighted assets) | 274,844 |  |  | 15.16 |  |  | 81,562 |  |  | 4.5 |  | N/A |  | N/A
Tier 1 Capital (to risk-weighted assets) | 280,135 |  |  | 15.46 |  |  | 108,749 |  |  | 6.0 |  | N/A |  | N/A
Total Capital (to risk-weighted assets) | 315,564 |  |  | 17.41 |  |  | 144,999 |  |  | 8.0 |  | N/A |  | N/A
2022 |  |  |  |  |  |  |  |  |  |  |
Tier 1 Leverage Capital (to average assets) | $ | 258,468 |  |  | 9.91 | % |  | $ | 104,372 |  |  | 4.0% |  | N/A |  | N/A
Common Equity Tier 1 Capital (to risk-weighted assets) | 252,468 |  |  | 15.00 |  |  | 75,733 |  |  | 4.5 |  | N/A |  | N/A
Tier 1 Capital (to risk-weighted assets) | 258,468 |  |  | 15.36 |  |  | 100,978 |  |  | 6.0 |  | N/A |  | N/A
Total Capital (to risk-weighted assets) | 291,421 |  |  | 17.32 |  |  | 134,637 |  |  | 8.0 |  | N/A |  | N/A
ACNB BANK |  |  |  |  |  |  |  |  |  |  |
2023 |  |  |  |  |  |  |  |  |  |  |
Tier 1 Leverage Capital (to average assets) | $ | 268,314 |  |  | 11.12 | % |  | $ | 96,494 |  |  | 4.0% |  | $ | 120,618 |  |  | 5.0%
Common Equity Tier 1 Capital (to risk-weighted assets) | 268,314 |  |  | 14.86 |  |  | 81,260 |  |  | 4.5 |  | 117,375 |  |  | 6.5
Tier 1 Capital (to risk-weighted assets) | 268,314 |  |  | 14.86 |  |  | 108,346 |  |  | 6.0 |  | 144,462 |  |  | 8.0
Total Capital (to risk-weighted assets) | 288,742 |  |  | 15.99 |  | 144,462 |  |  | 8.0 |  | 180,577 |  |  | 10.0
2022 |  |  |  |  |  |  |  |  |  |  |
Tier 1 Leverage Capital (to average assets) | $ | 246,184 |  |  | 9.50 | % |  | $ | 103,690 |  |  | 4.0% |  | $ | 129,612 |  |  | 5.0%
Common Equity Tier 1 Capital (to risk-weighted assets) | 246,184 |  |  | 14.68 |  |  | 75,441 |  |  | 4.5 |  | 108,971 |  |  | 6.5
Tier 1 Capital (to risk-weighted assets) | 246,184 |  |  | 14.68 |  |  | 100,588 |  |  | 6.0 |  | 134,118 |  |  | 8.0
Total Capital (to risk-weighted assets) | 264,137 |  |  | 15.76 |  |  | 134,118 |  |  | 8.0 |  | 167,647 |  |  | 10.0
_______________________________ (1) Amounts and ratios do not include capital conservation buffer. (2) N/A - Not applicable as “well capitalized” applies only to banks.

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- Definition Tabular disclosure of the capital amounts and ratios as of the balance sheet date, indicating whether the entity or entities are in compliance with regulatory capital requirements, by entity. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 505 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480696/942-505-50-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 505 -Name Accounting Standards Codification -Section 50 -Paragraph 1B -Publisher FASB -URI https://asc.fasb.org//1943274/2147480696/942-505-50-1B + Details
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