XML 43 R28.htm IDEA: XBRL DOCUMENT
v3.7.0.1

Allowance for Loan Losses (Tables) | 3 Months Ended
--- | ---
Mar. 31, 2017
Allowance for Loan Losses [Abstract] |
Allowance for Credit Losses on Financing Receivables [Table Text Block] | ## The following tables summarize the rollforward of the allowance for loan losses by portfolio segment for the three month periods ending March 31, 2017 and 2016 (in thousands).
|  | Three months ended March 31, 2017
|  | Balance at December 31, 2016 |  | Charge-Offs |  | Recoveries |  | Provision (Credit) |  | Balance at March 31, 2017
Commercial |  | $ | 4,041 |  |  | $ | — |  |  | $ | 7 |  |  | $ | (24 | ) |  | $ | 4,024 |
Commercial loans secured by real estate |  |  | 3,584 |  |  |  | (14 | ) |  |  | 2 |  |  |  | 175 |  |  |  | 3,747 |
Real estate – mortgage |  |  | 1,169 |  |  |  | (94 | ) |  |  | 66 |  |  |  | 26 |  |  |  | 1,167 |
Consumer |  |  | 151 |  |  |  | (63 | ) |  |  | 19 |  |  |  | 42 |  |  |  | 149 |
Allocation for general risk |  |  | 987 |  |  |  | — |  |  |  | — |  |  |  | 6 |  |  |  | 993 |
Total |  | $ | 9,932 |  |  | $ | (171 | ) |  | $ | 94 |  |  | $ | 225 |  |  | $ | 10,080 |
|  | Three months ended March 31, 2016
|  | Balance at December 31, 2015 |  | Charge-Offs |  | Recoveries |  | Provision (Credit) |  | Balance at March 31, 2016
Commercial |  | $ | 4,244 |  |  | $ | (3,339 | ) |  | $ | 7 |  |  | $ | 2,655 |  |  | $ | 3,567 |
Commercial loans secured by real estate |  |  | 3,449 |  |  |  | — |  |  |  | 28 |  |  |  | 229 |  |  |  | 3,706 |
Real estate – mortgage |  |  | 1,173 |  |  |  | (38 | ) |  |  | 42 |  |  |  | (20 | ) |  |  | 1,157 |
Consumer |  |  | 151 |  |  |  | (205 | ) |  |  | 4 |  |  |  | 195 |  |  |  | 145 |
Allocation for general risk |  |  | 904 |  |  |  | — |  |  |  | — |  |  |  | 41 |  |  |  | 945 |
Total |  | $ | 9,921 |  |  | $ | (3,582 | ) |  | $ | 81 |  |  | $ | 3,100 |  |  | $ | 9,520 |
Schedule of Primary Segments of Loan Portfolio [Table Text Block] | The following tables summarize the loan portfolio and allowance for loan loss by the primary segments of the loan portfolio (in thousands).
|  | At March 31, 2017
|  | Commercial |  | Commercial Loans Secured by Real Estate |  | Real Estate- Mortgage |  | Consumer |  | Allocation for General Risk |  | Total
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 484 |  |  | $ | 173 |  |  | $ | — |  |  | $ | — |  |  |  |  |  |  | $ | 657 |
Collectively evaluated for impairment |  |  | 168,864 |  |  |  | 460,844 |  |  |  | 246,907 |  |  |  | 19,571 |  |  |  |  |  |  |  | 896,186 |
Total loans |  | $ | 169,348 |  |  | $ | 461,017 |  |  | $ | 246,907 |  |  | $ | 19,571 |  |  |  |  |  |  | $ | 896,843 |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Specific reserve allocation |  | $ | 484 |  |  | $ | 23 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 507 |
General reserve allocation |  |  | 3,540 |  |  |  | 3,724 |  |  |  | 1,167 |  |  |  | 149 |  |  |  | 993 |  |  |  | 9,573 |
Total allowance for loan losses |  | $ | 4,024 |  |  | $ | 3,747 |  |  | $ | 1,167 |  |  | $ | 149 |  |  | $ | 993 |  |  | $ | 10,080 |
|  | At December 31, 2016
|  | Commercial |  | Commercial Loans Secured by Real Estate |  | Real Estate- Mortgage |  | Consumer |  | Allocation for General Risk |  | Total
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 496 |  |  | $ | 178 |  |  | $ | — |  |  | $ | — |  |  |  |  |  |  | $ | 674 |
Collectively evaluated for impairment |  |  | 171,033 |  |  |  | 446,420 |  |  |  | 245,765 |  |  |  | 19,872 |  |  |  |  |  |  |  | 883,090 |
Total loans |  | $ | 171,529 |  |  | $ | 446,598 |  |  | $ | 245,765 |  |  | $ | 19,872 |  |  |  |  |  |  | $ | 883,764 |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Specific reserve allocation |  | $ | 496 |  |  | $ | 31 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 527 |
General reserve allocation |  |  | 3,545 |  |  |  | 3,553 |  |  |  | 1,169 |  |  |  | 151 |  |  |  | 987 |  |  |  | 9,405 |
Total allowance for loan losses |  | $ | 4,041 |  |  | $ | 3,584 |  |  | $ | 1,169 |  |  | $ | 151 |  |  | $ | 987 |  |  | $ | 9,932 |
Impaired Financing Receivables [Table Text Block] | The following tables present impaired loans by class, segregated by those for which a specific allowance was required and those for which a specific allowance was not necessary (in thousands).
|  | March 31, 2017
|  | Impaired Loans with Specific Allowance |  | Impaired Loans with no Specific Allowance |  | Total Impaired Loans
|  | Recorded Investment |  | Related Allowance |  | Recorded Investment |  | Recorded Investment |  | Unpaid Principal Balance
Commercial |  | $ | 484 |  |  | $ | 484 |  |  | $ | — |  |  | $ | 484 |  |  | $ | 511 |
Commercial loans secured by real estate |  |  | 157 |  |  |  | 23 |  |  |  | 16 |  |  |  | 173 |  |  |  | 207 |
Total impaired loans |  | $ | 641 |  |  | $ | 507 |  |  | $ | 16 |  |  | $ | 657 |  |  | $ | 718 |
|  | December 31, 2016
|  | Impaired Loans with Specific Allowance |  | Impaired Loans with no Specific Allowance |  | Total Impaired Loans
|  | Recorded Investment |  | Related Allowance |  | Recorded Investment |  | Recorded Investment |  | Unpaid Principal Balance
Commercial |  | $ | 496 |  |  | $ | 496 |  |  | $ | — |  |  | $ | 496 |  |  | $ | 517 |
Commercial loans secured by real estate |  |  | 162 |  |  |  | 31 |  |  |  | 16 |  |  |  | 178 |  |  |  | 209 |
Total impaired loans |  | $ | 658 |  |  | $ | 527 |  |  | $ | 16 |  |  | $ | 674 |  |  | $ | 726 |
Schedule of Average Recorded Investment in Impaired Loans and Related Interest Income Recognized [Table Text Block] | The following table presents the average recorded investment in impaired loans and related interest income recognized for the periods indicated (in thousands).
|  | Three months ended March 31,
|  | 2017 |  | 2016
Average loan balance: |  |  |  |  |  |  |  |
Commercial |  | $ | 331 |  |  | $ | 1,162 |
Commercial loans secured by real estate |  |  | 335 |  |  |  | 615 |
Average investment in impaired loans |  | $ | 666 |  |  | $ | 1,777 |
Interest income recognized: |  |  |  |  |  |  |  |
Commercial |  | $ | 6 |  |  | $ | 3 |
Commercial loans secured by real estate |  |  | 2 |  |  |  | — |
Interest income recognized on a cash basis on impaired loans |  | $ | 8 |  |  | $ | 3 |
Financing Receivable Credit Quality Indicators [Table Text Block] | The following table presents the classes of the commercial and commercial real estate loan portfolios summarized by the aggregate Pass and the criticized categories of Special Mention, Substandard and Doubtful within the internal risk rating system (in thousands).
|  | March 31, 2017
|  | Pass |  | Special Mention |  | Substandard |  | Doubtful |  | Total
Commercial |  | $ | 166,609 |  |  | $ | 1,083 |  |  | $ | 1,172 |  |  | $ | 484 |  |  | $ | 169,348 |
Commercial loans secured by real estate |  |  | 447,160 |  |  |  | 12,441 |  |  |  | 1,400 |  |  |  | 16 |  |  |  | 461,017 |
Total |  | $ | 613,769 |  |  | $ | 13,524 |  |  | $ | 2,572 |  |  | $ | 500 |  |  | $ | 630,365 |
|  | December 31, 2016
|  | Pass |  | Special Mention |  | Substandard |  | Doubtful |  | Total
Commercial |  | $ | 168,116 |  |  | $ | 1,087 |  |  | $ | 1,830 |  |  | $ | 496 |  |  | $ | 171,529 |
Commercial loans secured by real estate |  |  | 436,318 |  |  |  | 7,497 |  |  |  | 2,767 |  |  |  | 16 |  |  |  | 446,598 |
Total |  | $ | 604,434 |  |  | $ | 8,584 |  |  | $ | 4,597 |  |  | $ | 512 |  |  | $ | 618,127 |
Schedule of Financing Receivable Performing and Nonperforming [Table Text Block] | The following tables present the performing and non-performing outstanding balances of the residential and consumer portfolios (in thousands).
|  | March 31, 2017
|  | Performing |  | Non-Performing
Real estate – mortgage |  | $ | 246,101 |  |  | $ | 806 |
Consumer |  |  | 19,571 |  |  |  | — |
Total |  | $ | 265,672 |  |  | $ | 806 |
|  | December 31, 2016
|  | Performing |  | Non-Performing
Real estate – mortgage |  | $ | 244,836 |  |  | $ | 929 |
Consumer |  |  | 19,872 |  |  |  | — |
Total |  | $ | 264,708 |  |  | $ | 929 |
Past Due Financing Receivables [Table Text Block] | The following tables present the classes of the loan portfolio summarized by the aging categories of performing loans and nonaccrual loans (in thousands).
|  | March 31, 2017
|  | Current |  | 30 – 59 Days Past Due |  | 60 – 89 Days Past Due |  | 90 Days Past Due |  | Total Past Due |  | Total Loans |  | 90 Days Past Due and Still Accruing
Commercial |  | $ | 169,208 |  |  | $ | 140 |  |  | $ | — |  |  | $ | — |  |  | $ | 140 |  |  | $ | 169,348 |  |  | $ | — |
Commercial loans secured by real estate |  |  | 456,482 |  |  |  | 4,535 |  |  |  | — |  |  |  | — |  |  |  | 4,535 |  |  |  | 461,017 |  |  |  | — |
Real estate – mortgage |  |  | 243,120 |  |  |  | 2,784 |  |  |  | 595 |  |  |  | 408 |  |  |  | 3,787 |  |  |  | 246,907 |  |  |  | — |
Consumer |  |  | 19,485 |  |  |  | 64 |  |  |  | 22 |  |  |  | — |  |  |  | 86 |  |  |  | 19,571 |  |  |  | — |
Total |  | $ | 888,295 |  |  | $ | 7,523 |  |  | $ | 617 |  |  | $ | 408 |  |  | $ | 8,548 |  |  | $ | 896,843 |  |  | $ | — |
|  | December 31, 2016
|  | Current |  | 30 – 59 Days Past Due |  | 60 – 89 Days Past Due |  | 90 Days Past Due |  | Total Past Due |  | Total Loans |  | 90 Days Past Due and Still Accruing
Commercial |  | $ | 171,292 |  |  | $ | 237 |  |  | $ | — |  |  | $ | — |  |  | $ | 237 |  |  | $ | 171,529 |  |  | $ | — |
Commercial loans secured by real estate |  |  | 446,477 |  |  |  | 121 |  |  |  | — |  |  |  | — |  |  |  | 121 |  |  |  | 446,598 |  |  |  | — |
Real estate – mortgage |  |  | 241,802 |  |  |  | 2,856 |  |  |  | 610 |  |  |  | 497 |  |  |  | 3,963 |  |  |  | 245,765 |  |  |  | — |
Consumer |  |  | 19,795 |  |  |  | 50 |  |  |  | 27 |  |  |  | — |  |  |  | 77 |  |  |  | 19,872 |  |  |  | — |
Total |  | $ | 879,366 |  |  | $ | 3,264 |  |  | $ | 637 |  |  | $ | 497 |  |  | $ | 4,398 |  |  | $ | 883,764 |  |  | $ | — |

X
- Definition Schedule of average recorded investment in impaired loans and related interest income recognized. + References No definition available. + Details
Name: | asrv_ScheduleOfAverageRecordedInvestmentInImpairedLoansAndRelatedInterestIncomeRecognizedTableTextBlock
Namespace Prefix: | asrv_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule of financing receivable performing and nonperforming. + References No definition available. + Details
Name: | asrv_ScheduleOfFinancingReceivablePerformingAndNonperformingTableTextBlock
Namespace Prefix: | asrv_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule of primary segments of the loan portfolio. + References No definition available. + Details
Name: | asrv_ScheduleOfPrimarySegmentsOfLoanPortfolioTableTextBlock
Namespace Prefix: | asrv_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of financing receivables (examples of financing receivables include loans, trade accounts receivable and notes receivable) and activity in the allowance for credit losses account. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -URI http://asc.fasb.org/extlink&oid=66008989&loc=SL6953423-111524 + Details
Name: | us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 55 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=32702940&loc=SL6953803-111525 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=66008989&loc=SL6953659-111524 + Details
Name: | us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of impaired financing receivables. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=66008989&loc=d3e5212-111524 + Details
Name: | us-gaap_ImpairedFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of financing receivables that are past due but not impaired, financing receivables that are 90 days past due and still accruing, and financing receivables on nonaccrual status. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=66008989&loc=d3e5111-111524 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7A -URI http://asc.fasb.org/extlink&oid=66008989&loc=SL6953401-111524 + Details
Name: | us-gaap_PastDueFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_ProvisionForLoanAndLeaseLossesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration