XML 47 R34.htm IDEA: XBRL DOCUMENT
v3.21.1

Allowance for Loan Losses (Tables) | 3 Months Ended
--- | ---
Mar. 31, 2021
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 month periods ending March 31, 2021 and 2020 (in thousands).
|  | Three months ended March 31, 2021
|  | Balance at |  | Charge- |  |  |  |  |  |  | Balance at
|  | December 31, 2020 |  | Offs |  | Recoveries |  | Provision |  | March 31, 2021
Commercial |  | $ | 3,472 |  | $ | (122) |  | $ | 17 |  | $ | 205 |  | $ | 3,572
Commercial loans secured by non-owner occupied real estate |  |  | 5,373 |  |  | — |  |  | 13 |  |  | 62 |  |  | 5,448
Real estate-residential mortgage |  |  | 1,292 |  |  | (17) |  |  | 5 |  |  | 49 |  |  | 1,329
Consumer |  |  | 115 |  |  | (24) |  |  | 14 |  |  | 16 |  |  | 121
Allocation for general risk |  |  | 1,093 |  |  | — |  |  | — |  |  | 68 |  |  | 1,161
Total |  | $ | 11,345 |  | $ | (163) |  | $ | 49 |  | $ | 400 |  | $ | 11,631
|  | Three months ended March 31, 2020
|  | Balance at |  | Charge- |  |  |  |  | Provision |  | Balance at
|  | December 31, 2019 |  | Offs |  | Recoveries |  | (Credit) |  | March 31, 2020
Commercial |  | $ | 3,951 |  | $ | — |  | $ | — |  | $ | (91) |  | $ | 3,860
Commercial loans secured by non-owner occupied real estate |  |  | 3,119 |  |  | — |  |  | 14 |  |  | 155 |  |  | 3,288
Real estate-residential mortgage |  |  | 1,159 |  |  | (92) |  |  | 6 |  |  | 68 |  |  | 1,141
Consumer |  |  | 126 |  |  | (62) |  |  | 14 |  |  | 42 |  |  | 120
Allocation for general risk |  |  | 924 |  |  | — |  |  | — |  |  | 1 |  |  | 925
Total |  | $ | 9,279 |  | $ | (154) |  | $ | 34 |  | $ | 175 |  | $ | 9,334
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 March 31, 2021
|  |  |  |  | Commercial Loans |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | Secured by |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | Non-Owner |  | Real Estate- |  |  |  |  |  |  |  |  |
|  |  |  |  | Occupied |  | Residential |  |  |  |  | Allocation for |  |  |
|  | Commercial |  | Real Estate |  | Mortgage |  | Consumer |  | General Risk |  | Total
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 2,574 |  | $ | 8 |  | $ | — |  | $ | — |  |  |  |  | $ | 2,582
Collectively evaluated for impairment |  |  | 303,839 |  |  | 407,424 |  |  | 255,319 |  |  | 16,085 |  |  |  |  |  | 982,667
Total loans |  | $ | 306,413 |  | $ | 407,432 |  | $ | 255,319 |  | $ | 16,085 |  |  |  |  | $ | 985,249
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Specific reserve allocation |  | $ | 472 |  | $ | 8 |  | $ | — |  | $ | — |  | $ | — |  | $ | 480
General reserve allocation |  |  | 3,100 |  |  | 5,440 |  |  | 1,329 |  |  | 121 |  |  | 1,161 |  |  | 11,151
Total allowance for loan losses |  | $ | 3,572 |  | $ | 5,448 |  | $ | 1,329 |  | $ | 121 |  | $ | 1,161 |  | $ | 11,631
|  | At December 31, 2020
|  |  |  |  | Commercial Loans |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | Secured by |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | Non-Owner |  | Real Estate- |  |  |  |  |  |  |  |  |
|  |  |  |  | Occupied |  | Residential |  |  |  |  | Allocation for |  |  |
|  | Commercial |  | Real Estate |  | Mortgage |  | Consumer |  | General Risk |  | Total
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 847 |  | $ | 8 |  | $ | — |  | $ | — |  |  |  |  | $ | 855
Collectively evaluated for impairment |  |  | 304,145 |  |  | 400,743 |  |  | 249,989 |  |  | 16,363 |  |  |  |  |  | 971,240
Total loans |  | $ | 304,992 |  | $ | 400,751 |  | $ | 249,989 |  | $ | 16,363 |  |  |  |  | $ | 972,095
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Specific reserve allocation |  | $ | 96 |  | $ | 8 |  | $ | — |  | $ | — |  | $ | — |  | $ | 104
General reserve allocation |  |  | 3,376 |  |  | 5,365 |  |  | 1,292 |  |  | 115 |  |  | 1,093 |  |  | 11,241
Total allowance for loan losses |  | $ | 3,472 |  | $ | 5,373 |  | $ | 1,292 |  | $ | 115 |  | $ | 1,093 |  | $ | 11,345
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.
|  | At March 31, 2021
|  |  |  |  |  |  |  | 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
|  | (IN THOUSANDS)
Commercial |  | $ | 2,574 |  | $ | 472 |  | $ | — |  | $ | 2,574 |  | $ | 2,577
Commercial loans secured by non-owner occupied real estate |  |  | 8 |  |  | 8 |  |  | — |  |  | 8 |  |  | 30
Total impaired loans |  | $ | 2,582 |  | $ | 480 |  | $ | — |  | $ | 2,582 |  | $ | 2,607
|  | At December 31, 2020
|  |  |  |  |  |  |  | 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
|  | (IN THOUSANDS)
Commercial |  | $ | 847 |  | $ | 96 |  | $ | — |  | $ | 847 |  | $ | 850
Commercial loans secured by non-owner occupied real estate |  |  | 8 |  |  | 8 |  |  | — |  |  | 8 |  |  | 30
Total impaired loans |  | $ | 855 |  | $ | 104 |  | $ | — |  | $ | 855 |  | $ | 880
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 |  |
|  | March 31, |  |
|  | 2021 |  | 2020 |  |
Average impaired balance: |  |  |  |  |  |  |  |
Commercial |  | $ | 1,711 |  | $ | 825 |  |
Commercial loans secured by non-owner occupied real estate |  |  | 8 |  |  | 8 |  |
Average investment in impaired loans |  | $ | 1,719 |  | $ | 833 |  |
Interest income recognized: |  |  |  |  |  |  |  |
Commercial |  | $ | 12 |  | $ | 12 |  |
Commercial loans secured by non-owner occupied real estate |  |  | — |  |  | — |  |
Interest income recognized on a cash basis on impaired loans |  | $ | 12 |  | $ | 12 |  |
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.
|  | At March 31, 2021
|  |  |  |  | SPECIAL |  |  |  |  |  |  |  |  |
|  | PASS |  | MENTION |  | SUBSTANDARD |  | DOUBTFUL |  | TOTAL
|  | (IN THOUSANDS)
Commercial and industrial |  | $ | 126,834 |  | $ | 12,401 |  | $ | 2,828 |  | $ | 1,740 |  | $ | 143,803
Paycheck Protection Program (PPP) |  |  | 67,253 |  |  | — |  |  | — |  |  | — |  |  | 67,253
Commercial loans secured by owner occupied real estate |  |  | 93,296 |  |  | 928 |  |  | 1,133 |  |  | — |  |  | 95,357
Commercial loans secured by non-owner occupied real estate |  |  | 377,352 |  |  | 25,124 |  |  | 4,948 |  |  | 8 |  |  | 407,432
Total |  | $ | 664,735 |  | $ | 38,453 |  | $ | 8,909 |  | $ | 1,748 |  | $ | 713,845
|  | At December 31, 2020
|  |  |  |  | SPECIAL |  |  |  |  |  |  |  |  |
|  | PASS |  | MENTION |  | SUBSTANDARD |  | DOUBTFUL |  | TOTAL
|  | (IN THOUSANDS)
Commercial and industrial |  | $ | 134,186 |  | $ | 13,722 |  | $ | 3,254 |  | $ | — |  | $ | 151,162
Paycheck Protection Program (PPP) |  |  | 58,344 |  |  | — |  |  | — |  |  | — |  |  | 58,344
Commercial loans secured by owner occupied real estate |  |  | 92,189 |  |  | 2,154 |  |  | 1,143 |  |  | — |  |  | 95,486
Commercial loans secured by non-owner occupied real estate |  |  | 371,815 |  |  | 23,980 |  |  | 4,948 |  |  | 8 |  |  | 400,751
Total |  | $ | 656,534 |  | $ | 39,856 |  | $ | 9,345 |  | $ | 8 |  | $ | 705,743
Schedule of Residential and consumer portfolio | The following tables present the performing and non-performing outstanding balances of the residential and consumer portfolio classes.
|  | At March 31, 2021
|  |  |  |  | NON- |  |  |
|  | PERFORMING |  | PERFORMING |  | TOTAL
|  | (IN THOUSANDS)
Real estate – residential mortgage |  | $ | 253,663 |  | $ | 1,656 |  | $ | 255,319
Consumer |  |  | 16,078 |  |  | 7 |  |  | 16,085
Total |  | $ | 269,741 |  | $ | 1,663 |  | $ | 271,404
|  | At December 31, 2020
|  |  |  |  | NON- |  |  |
|  | PERFORMING |  | PERFORMING |  | TOTAL
|  | (IN THOUSANDS)
Real estate – residential mortgage |  | $ | 247,520 |  | $ | 2,469 |  | $ | 249,989
Consumer |  |  | 16,356 |  |  | 7 |  |  | 16,363
Total |  | $ | 263,876 |  | $ | 2,476 |  | $ | 266,352
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 non-accrual loans.
|  | At March 31, 2021
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 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
|  | (IN THOUSANDS)
Commercial and industrial |  | $ | 143,803 |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 143,803 |  | $ | —
Paycheck Protection Program (PPP) |  |  | 67,253 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 67,253 |  | $ | —
Commercial loans secured by owner occupied real estate |  |  | 95,266 |  |  | 91 |  |  | — |  |  | — |  |  | 91 |  |  | 95,357 |  |  | —
Commercial loans secured by non-owner occupied real estate |  |  | 407,432 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 407,432 |  |  | —
Real estate – residential mortgage |  |  | 252,395 |  |  | 1,918 |  |  | 22 |  |  | 984 |  |  | 2,924 |  |  | 255,319 |  |  | —
Consumer |  |  | 16,059 |  |  | 18 |  |  | 1 |  |  | 7 |  |  | 26 |  |  | 16,085 |  |  | —
Total |  | $ | 982,208 |  | $ | 2,027 |  | $ | 23 |  | $ | 991 |  | $ | 3,041 |  | $ | 985,249 |  | $ | —
|  | At December 31, 2020
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 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
|  | (IN THOUSANDS)
Commercial and industrial |  | $ | 148,023 |  | $ | 536 |  | $ | 2,603 |  | $ | — |  | $ | 3,139 |  | $ | 151,162 |  | $ | —
Paycheck Protection Program (PPP) |  |  | 58,344 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 58,344 |  | $ | —
Commercial loans secured by owner occupied real estate |  |  | 95,486 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 95,486 |  |  | —
Commercial loans secured by non-owner occupied real estate |  |  | 399,850 |  |  | 230 |  |  | 671 |  |  | — |  |  | 901 |  |  | 400,751 |  |  | —
Real estate – residential mortgage |  |  | 246,279 |  |  | 776 |  |  | 1,178 |  |  | 1,756 |  |  | 3,710 |  |  | 249,989 |  |  | —
Consumer |  |  | 16,274 |  |  | 82 |  |  | — |  |  | 7 |  |  | 89 |  |  | 16,363 |  |  | —
Total |  | $ | 964,256 |  | $ | 1,624 |  | $ | 4,452 |  | $ | 1,763 |  | $ | 7,839 |  | $ | 972,095 |  | $ | —

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=121611835&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=121599337&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=121599337&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=121611835&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=121611835&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=121599337&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=121611835&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=121647567&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=121611835&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