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REGULATORY MATTERS (Tables)
 12 Months Ended
Dec. 31, 2024
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      
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.