XML 66 R33.htm IDEA: XBRL DOCUMENT v3.19.3

Allowance for Loan Losses (Tables)

9 Months Ended

Sep. 30, 2019

Allowance for Loan Losses

Schedule of Loan losses by portfolio segment

The following tables summarize the rollforward of the allowance for loan losses by portfolio segment for the three and nine month periods ending September 30, 2019 and 2018 (in thousands).

		Three months ended September 30, 2019
		Balance at												Balance at
		June 30,			Charge-						Provision			September 30,
		2019			Offs			Recoveries			(Credit)			2019
Commercial		$	2,538		$	(1)		$	8		$	464		$	3,009
Commercial loans secured by non-owner occupied real estate			3,425			—			12			(81)			3,356
Real estate – residential mortgage			1,218			—			25			(46)			1,197
Consumer			124			(36)			10			28			126
Allocation for general risk			797			—			—			(140)			657
Total		$	8,102		$	(37)		$	55		$	225		$	8,345

		Three months ended September 30, 2018
		Balance at												Balance at
		June 30,			Charge-						Provision			September 30,
		2018			Offs			Recoveries			(Credit)			2018
Commercial		$	3,566		$	—		$	17		$	175		$	3,758
Commercial loans secured by non-owner occupied real estate			3,686			—			12			(310)			3,388
Real estate – residential mortgage			1,253			(123)			34			75			1,239
Consumer			125			(29)			7			25			128
Allocation for general risk			891			—			—			35			926
Total		$	9,521		$	(152)		$	70		$	—		$	9,439

		Nine months ended September 30, 2019
		Balance at												Balance at
		December 31,			Charge-						Provision			September 30,
		2018			Offs			Recoveries			(Credit)			2019
Commercial		$	3,057		$	(1)		$	13		$	(60)		$	3,009
Commercial loans secured by non-owner occupied real estate			3,389			(63)			36			(6)			3,356
Real estate–residential mortgage			1,235			(71)			101			(68)			1,197
Consumer			127			(206)			40			165			126
Allocation for general risk			863			—			—			(206)			657
Total		$	8,671		$	(341)		$	190		$	(175)		$	8,345

		Nine months ended September 30, 2018
		Balance at												Balance at
		December 31,			Charge-						Provision			September 30,
		2017			Offs			Recoveries			(Credit)			2018
Commercial		$	4,298		$	(574)		$	29		$	5		$	3,758
Commercial loans secured by non-owner occupied real estate			3,666			—			38			(316)			3,388
Real estate – residential mortgage			1,102			(340)			111			366			1,239
Consumer			128			(181)			42			139			128
Allocation for general risk			1,020			—			—			(94)			926
Total		$	10,214		$	(1,095)		$	220		$	100		$	9,439

Schedule of Loan loss by the primary segments

The following tables summarize the loan portfolio and allowance for loan loss by the primary segments of the loan portfolio (in thousands).

		At September 30, 2019
					Commercial Loans			Real
					Secured by Non-			Estate-
					Owner			Residential						Allocation for
		Commercial			Occupied Real Estate			Mortgage			Consumer			General Risk			Total
Loans:
Individually evaluated for impairment		$	820		$	9		$	—		$	—					$	829
Collectively evaluated for impairment			244,943			367,036			238,140			18,185						868,304
Total loans		$	245,763		$	367,045		$	238,140		$	18,185					$	869,133
Allowance for loan losses:
Specific reserve allocation		$	87		$	9		$	—		$	—		$	—		$	96
General reserve allocation			2,922			3,347			1,197			126			657			8,249
Total allowance for loan losses		$	3,009		$	3,356		$	1,197		$	126		$	657		$	8,345

		At December 31, 2018
					Commercial Loans			Real
					Secured by Non-			Estate-
					Owner			Residential						Allocation for
		Commercial			Occupied Real Estate			Mortgage			Consumer			General Risk			Total
Loans:
Individually evaluated for impairment		$	—		$	11		$	—		$	—					$	11
Collectively evaluated for impairment			250,184			356,532			237,964			17,591						862,271
Total loans		$	250,184		$	356,543		$	237,964		$	17,591					$	862,282
Allowance for loan losses:
Specific reserve allocation		$	—		$	11		$	—		$	—		$	—		$	11
General reserve allocation			3,057			3,378			1,235			127			863			8,660
Total allowance for loan losses		$	3,057		$	3,389		$	1,235		$	127		$	863		$	8,671

Schedule of Present impaired loans by portfolio segment

The following tables present impaired loans by portfolio segment, segregated by those for which a specific allowance was required and those for which a specific allowance was not necessary (in thousands).

		September 30, 2019
								Impaired
								Loans
								with
		Impaired Loans with						no Specific
		Specific Allowance						Allowance			Total Impaired Loans
														Unpaid
		Recorded			Related			Recorded			Recorded			Principal
		Investment			Allowance			Investment			Investment			Balance
Commercial		$	820		$	87		$	—		$	820		$	820
Commercial loans secured by non-owner occupied real estate			9			9			—			9			31
Total impaired loans		$	829		$	96		$	—		$	829		$	851

		December 31, 2018
								Impaired
								Loans
								with
		Impaired Loans with						no Specific
		Specific Allowance						Allowance			Total Impaired Loans
														Unpaid
		Recorded			Related			Recorded			Recorded			Principal
		Investment			Allowance			Investment			Investment			Balance
Commercial loans secured by non-owner occupied real estate		$	11		$	11		$	—		$	11		$	33
Total impaired loans		$	11		$	11		$	—		$	11		$	33

Schedule of Investment in impaired loans and related interest income

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						Nine months ended
		September 30,						September 30,
		2019			2018			2019			2018
Average loan balance:
Commercial		$	785		$	—		$	393		$	532
Commercial loans secured by non-owner occupied real estate			10			12			10			146
Average investment in impaired loans		$	795		$	12		$	403		$	678
Interest income recognized:
Commercial		$	13		$	—		$	17		$	—
Commercial loans secured by non-owner occupied real estate			—			—			—			—
Interest income recognized on a cash basis on impaired loans		$	13		$	—		$	17		$	—

Schedule of Commercial and commercial real estate loan portfolios

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).

		September 30, 2019
					Special
		Pass			Mention			Substandard			Doubtful			Total
Commercial and industrial		$	150,113		$	9,640		$	3,632		$	—		$	163,385
Commercial loans secured by owner occupied real estate			79,601			1,422			1,355			—			82,378
Commercial loans secured by non-owner occupied real estate			360,732			4,684			1,620			9			367,045
Total		$	590,446		$	15,746		$	6,607		$	9		$	612,808

		December 31, 2018
					Special
		Pass			Mention			Substandard			Doubtful			Total
Commercial and industrial		$	154,510		$	2,089		$	1,680		$	—		$	158,279
Commercial loans secured by owner occupied real estate			86,997			3,769			1,139			—			91,905
Commercial loans secured by non-owner occupied real estate			349,954			6,316			262			11			356,543
Total		$	591,461		$	12,174		$	3,081		$	11		$	606,727

Schedule of Residential and consumer portfolio

The following tables present the performing and non-performing outstanding balances of the residential and consumer portfolio classes (in thousands).

		September 30, 2019
		Performing			Non-Performing
Real estate – residential mortgage		$	237,069		$	1,071
Consumer			18,185			—
Total		$	255,254		$	1,071

		December 31, 2018
		Performing			Non-Performing
Real estate – residential mortgage		$	236,754		$	1,210
Consumer			17,591			—
Total		$	254,345		$	1,210

Schedule of Credit quality of the loan portfolio

The following tables present the classes of the loan portfolio summarized by the aging categories of performing loans and nonaccrual loans (in thousands).

		September 30, 2019
																				90 Days
					30 – 59			60 – 89												Past Due
					Days			Days			90 Days			Total			Total			and Still
		Current			Past Due			Past Due			Past Due			Past Due			Loans			Accruing
Commercial and industrial		$	163,385		$	—		$	—		$	—		$	—		$	163,385		$	—
Commercial loans secured by owner occupied real estate			82,378			—			—			—			—			82,378			—
Commercial loans secured by non-owner occupied real estate			367,045			—			—			—			—			367,045			—
Real estate – residential mortgage			234,832			1,892			983			433			3,308			238,140			—
Consumer			18,120			45			20			—			65			18,185			—
Total		$	865,760		$	1,937		$	1,003		$	433		$	3,373		$	869,133		$	—

		December 31, 2018
																				90 Days
					30 – 59			60 – 89												Past Due
					Days			Days			90 Days			Total			Total			and Still
		Current			Past Due			Past Due			Past Due			Past Due			Loans			Accruing
Commercial and industrial		$	158,279		$	—		$	—		$	—		$	—		$	158,279		$	—
Commercial loans secured by owner occupied real estate			91,905			—			—			—			—			91,905			—
Commercial loans secured by non-owner occupied real estate			355,963			580			—			—			580			356,543			—
Real estate – residential mortgage			232,465			3,651			472			1,376			5,499			237,964			—
Consumer			17,408			153			30			—			183			17,591			—
Total		$	856,020		$	4,384		$	502		$	1,376		$	6,262		$	862,282		$	—

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 allowance for credit loss on financing receivable.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953423-111524

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919249-210447

+ 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/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919230-210447

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 29
-URI http://asc.fasb.org/extlink&oid=118936363&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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=118936363&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 aging analysis for financing receivable.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919253-210447

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7A
-URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953401-111524

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 55
-Paragraph 80
-URI http://asc.fasb.org/extlink&oid=118955255&loc=SL82922355-210448

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=118936363&loc=d3e5111-111524

+ 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