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REGULATORY MATTERS (Tables)
 12 Months Ended
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:
 ActualFor Capital Adequacy
Purposes
To be Well
Capitalized
under Prompt
Corrective Action
Provisions (2)
(Dollars in thousands)AmountRatio
Amount (1)
Ratio (1)
AmountRatio
CORPORATION      
2023    
Tier 1 Leverage Capital (to average assets)$280,135 11.57 %$96,822 4.0%N/AN/A
Common Equity Tier 1 Capital (to risk-weighted assets)274,844 15.16 81,562 4.5N/AN/A
Tier 1 Capital (to risk-weighted assets)280,135 15.46 108,749 6.0N/AN/A
Total Capital (to risk-weighted assets)315,564 17.41 144,999 8.0N/AN/A
2022      
Tier 1 Leverage Capital (to average assets)$258,468 9.91 %$104,372 4.0%N/AN/A
Common Equity Tier 1 Capital (to risk-weighted assets)252,468 15.00 75,733 4.5N/AN/A
Tier 1 Capital (to risk-weighted assets)258,468 15.36 100,978 6.0N/AN/A
Total Capital (to risk-weighted assets)291,421 17.32 134,637 8.0N/AN/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 4.5117,375 6.5
Tier 1 Capital (to risk-weighted assets)268,314 14.86 108,346 6.0144,462 8.0
Total Capital (to risk-weighted assets)288,742 15.99144,462 8.0180,577 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 4.5108,971 6.5
Tier 1 Capital (to risk-weighted assets)246,184 14.68 100,588 6.0134,118 8.0
Total Capital (to risk-weighted assets)264,137 15.76 134,118 8.0167,647 10.0
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(1) Amounts and ratios do not include capital conservation buffer.
(2) N/A - Not applicable as “well capitalized” applies only to banks.