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REGULATORY MATTERS
 12 Months Ended
Dec. 31, 2024
Broker-Dealer, Net Capital Requirement, SEC Regulation [Abstract]  
REGULATORY MATTERS REGULATORY MATTERS
Regulatory Capital Requirements
The Corporation and the Bank are subject to various regulatory capital requirements administered by the federal banking agencies. Failure to meet the minimum capital requirements can initiate certain mandatory and possibly additional discretionary actions by regulators that, if undertaken, could have a direct material effect on the Corporation’s Consolidated Financial Statements. Under capital adequacy guidelines and the regulatory framework for prompt corrective action, the Corporation and the Bank must meet specific capital guidelines that involve quantitative measures of their assets, liabilities and certain OBS items as calculated under regulatory accounting practices. The capital amounts and classification are also subject to qualitative judgments by the regulators about components, risk weightings, and other factors.
Minimum regulatory capital requirements established by Basel III rules require the Corporation and the Bank to:
•Meet a minimum Tier 1 leverage capital ratio of 4.0% of average assets;
•Meet a minimum Common Equity Tier 1 capital ratio of 4.5% of risk-weighted assets;
•Meet a minimum Tier 1 capital ratio of 6.0% of risk-weighted assets;
•Meet a minimum Total capital ratio of 8.0% of risk-weighted assets;
•Maintain a “capital conservation buffer” of 2.5% above the minimum risk-based capital requirements, which must be maintained to avoid restrictions on capital distributions and certain discretionary bonus; and,
•Comply with the definition of capital to improve the ability of regulatory capital instruments to absorb losses.
Management believes, as of December 31, 2024, that the Corporation and the Bank meet all capital adequacy requirements to which they are subject. There are no subsequent conditions or events that management believes have changed the Bank’s category.
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      
2024    
Tier 1 Leverage Capital (to average assets)$303,105 12.52 %$96,871 4.0%N/AN/A
Common Equity Tier 1 Capital (to risk-weighted assets)297,772 16.27 82,343 4.5N/AN/A
Tier 1 Capital (to risk-weighted assets)303,105 16.56 109,791 6.0N/AN/A
Total Capital (to risk-weighted assets)335,949 18.36 146,388 8.0N/AN/A
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
ACNB BANK      
2024      
Tier 1 Leverage Capital (to average assets)$290,567 12.03 %$96,652 4.0%$120,815 5.0%
Common Equity Tier 1 Capital (to risk-weighted assets)290,567 16.03 81,565 4.5117,816 6.5
Tier 1 Capital (to risk-weighted assets)290,567 16.03 108,753 6.0145,005 8.0
Total Capital (to risk-weighted assets)308,412 17.02 145,005 8.0181,256 10.0
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 15.99 144,462 8.0180,577 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.
Dividend Restrictions
Dividend payments by the Bank to the Corporation are subject to certain legal and regulatory limitations. As of December 31, 2024 $51.9 million of undistributed earnings of the Bank, included in consolidated retained earnings, was available for distribution to the Corporation as dividends without prior regulatory approval. Additionally, dividends paid by the Bank to the Corporation would be prohibited if the effect thereof would cause the Bank’s capital to be reduced below applicable minimum capital requirements.