XML 53 R38.htm IDEA: XBRL DOCUMENT v3.8.0.1

ALLOWANCE FOR LOAN LOSSES (Tables)

12 Months Ended

Dec. 31, 2017

Allowance for Loan Losses [Abstract]

Allowance for Credit Losses on Financing Receivables [Table Text Block]

The following table summarizes the rollforward of the allowance for loan losses by portfolio segment (in thousands).

		BALANCE AT DECEMBER 31, 2016				CHARGE- OFFS				RECOVERIES				PROVISION (CREDIT)				BALANCE AT DECEMBER 31, 2017
Commercial		$	4,041			$	(278	)		$	27			$	509			$	4,299
Commercial loans secured by real estate			3,584				(165	)			14				233				3,666
Real estate-mortgage			1,169				(313	)			250				(4	)			1,102
Consumer			151				(172	)			119				30				128
Allocation for general risk			987				—				—				32				1,019
Total		$	9,932			$	(928)			$	410			$	800			$	10,214

		BALANCE AT DECEMBER 31, 2015				CHARGE- OFFS				RECOVERIES				PROVISION (CREDIT)				BALANCE AT DECEMBER 31, 2016
Commercial		$	4,244			$	(3,648	)		$	140			$	3,305			$	4,041
Commercial loans secured by real estate			3,449				(13	)			40				108				3,584
Real estate-mortgage			1,173				(291	)			147				140				1,169
Consumer			151				(344	)			30				314				151
Allocation for general risk			904				—				—				83				987
Total		$	9,921			$	(4,296	)		$	357			$	3,950			$	9,932

		BALANCE AT DECEMBER 31, 2014				CHARGE- OFFS				RECOVERIES				PROVISION (CREDIT)				BALANCE AT DECEMBER 31, 2015
Commercial		$	3,262			$	(170	)		$	101			$	1,051			$	4,244
Commercial loans secured by real estate			3,902				(250	)			111				(314	)			3,449
Real estate-mortgage			1,310				(753	)			171				445				1,173
Consumer			190				(188	)			26				123				151
Allocation for general risk			959				—				—				(55	)			904
Total		$	9,623			$	(1,361	)		$	409			$	1,250			$	9,921

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.

		AT DECEMBER 31, 2017
		(IN THOUSANDS)
Loans:		COMMERCIAL				COMMERCIAL LOANS SECURED BY REAL ESTATE				REAL ESTATE- MORTGAGE				CONSUMER				TOTAL
Individually evaluated for impairment		$	1,212			$	547			$	—			$	—			$	1,759
Collectively evaluated for impairment			157,980				463,233				247,278				19,383				887,874
Total loans		$	159,192			$	463,780			$	247,278			$	19,383			$	889,633

		AT DECEMBER 31, 2017
		(IN THOUSANDS)
Allowance for loan losses:		COMMERCIAL				COMMERCIAL LOANS SECURED BY REAL ESTATE				REAL ESTATE- MORTGAGE				CONSUMER				ALLOCATION FOR GENERAL RISK				TOTAL
Specific reserve allocation		$	909			$	—			$	—			$	—			$	—			$	909
General reserve allocation			3,390				3,666				1,102				128				1,019				9,305
Total allowance for loan losses		$	4,299			$	3,666			$	1,102			$	128			$	1,019			$	10,214

		AT DECEMBER 31, 2016
		(IN THOUSANDS)
Loans:		COMMERCIAL				COMMERCIAL LOANS SECURED BY REAL ESTATE				REAL ESTATE- MORTGAGE				CONSUMER				TOTAL
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

		AT DECEMBER 31, 2016
		(IN THOUSANDS)
Allowance for loan losses:		COMMERCIAL				COMMERCIAL LOANS SECURED BY REAL ESTATE				REAL ESTATE- MORTGAGE				CONSUMER				ALLOCATION FOR GENERAL RISK				TOTAL
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.

		AT DECEMBER 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
		(IN THOUSANDS)
Commercial		$	342			$	342			$	11			$	353			$	354
Commercial loans secured by real estate			859				567				547				1,406				1,461
Total impaired loans		$	1,201			$	909			$	558			$	1,759			$	1,815

		AT 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
		(IN THOUSANDS)
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.

		YEAR ENDED DECEMBER 31,
		2017				2016				2015
		(IN THOUSANDS)
Average impaired balance:
Commercial		$	1,075			$	718			$	1,271
Commercial loans secured by real estate			838				356				866
Consumer			—				—				9
Average investment in impaired loans		$	1,913			$	1,074			$	2,146
Interest income recognized:
Commercial		$	28			$	14			$	10
Commercial loans secured by real estate			34				8				17
Consumer			—				—				—
Interest income recognized on a cash basis on impaired loans		$	62			$	22			$	27

Financing Receivable Credit Quality Indicators [Table Text Block]

The following table presents the classes of the loan portfolio summarized by the aggregate Pass and the criticized categories of Special Mention, Substandard and Doubtful within the internal risk rating system.

		AT DECEMBER 31, 2017
		PASS				SPECIAL MENTION				SUBSTANDARD				DOUBTFUL				TOTAL
		(IN THOUSANDS)
Commercial		$	156,449			$	500			$	1,999			$	244			$	159,192
Commercial loans secured by real estate			450,019				11,828				1,634				299				463,780
Total		$	606,468			$	12,328			$	3,633			$	543			$	622,972

		AT DECEMBER 31, 2016
		PASS				SPECIAL MENTION				SUBSTANDARD				DOUBTFUL				TOTAL
		(IN THOUSANDS)
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.

		AT DECEMBER 31, 2017
		PERFORMING				NON- PERFORMING
		(IN THOUSANDS)
Real estate-mortgage		$	246,021			$	1,257
Consumer			19,383				—
Total		$	265,404			$	1,257

		AT DECEMBER 31, 2016
		PERFORMING				NON- PERFORMING
		(IN THOUSANDS)
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.

		AT DECEMBER 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
		(IN THOUSANDS)
Commercial		$	159,181			$	—			$	—			$	11			$	11			$	159,192			$	—
Commercial loans secured by real estate			457,722				5,238				534				286				6,058				463,780				—
Real estate-mortgage			243,393				2,373				671				841				3,885				247,278				—
Consumer			19,262				76				45				—				121				19,383				—
Total		$	879,558			$	7,687			$	1,250			$	1,138			$	10,075			$	889,633			$	—

		AT 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
		(IN THOUSANDS)
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=84173941&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=82894031&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=84173941&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=84173941&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=84173941&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=84173941&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