XML 48 R35.htm IDEA: XBRL DOCUMENT
v3.21.1

Non-Performing Assets Including Troubled Debt Restructurings (TDR) (Tables) | 3 Months Ended
--- | ---
Mar. 31, 2021
Non-Performing Assets Including Troubled Debt Restructurings (TDR) |
Schedule of nonperforming assets including trouble debt restructurings | The following table presents information concerning non-performing assets including TDR (in thousands, except percentages):
|  | March 31, 2021 |  | December 31, 2020 |
Non-accrual loans: |  |  |  |  |  |  |
Commercial and industrial |  | $ | 2,501 |  | $ | 16 |
Commercial loans secured by non-owner occupied real estate |  |  | 8 |  |  | 8 |
Real estate – residential mortgage |  |  | 1,656 |  |  | 2,469 |
Consumer |  |  | 7 |  |  | 7 |
Total |  |  | 4,172 |  |  | 2,500 |
TDR’s not in non-accrual: |  |  |  |  |  |  |
Commercial and industrial |  |  | 73 |  |  | 831 |
Total |  |  | 73 |  |  | 831 |
Total non-performing assets including TDR |  | $ | 4,245 |  | $ | 3,331 |
Total non-performing assets as a percent of loans, net of unearned income, and other real estate owned |  |  | 0.43 | % |  | 0.34 | %
Schedule of interest income on non accrual loans | The following table sets forth, for the periods indicated, (1) the gross interest income that would have been recorded if non-accrual loans had been current in accordance with their original terms and had been outstanding throughout the period or since origination if held for part of the period, (2) the amount of interest income actually recorded on such loans, and (3) the net reduction in interest income attributable to such loans (in thousands).
|  | Three months ended |  |
|  | March 31, |  |
|  | 2021 |  | 2020 |  |
Interest income due in accordance with original terms |  | $ | 22 |  | $ | 17 |  |
Interest income recorded |  |  | — |  |  | — |  |
Net reduction in interest income |  | $ | 22 |  | $ | 17 |  |
Schedule of troubled debt restructurings on financing receivables | The following table details the loan modified as a TDR during the three month period ending March 31, 2021 (dollars in thousands).
Loans in non-accrual status |  | # of Loans |  | Current Balance |  | Concession Granted
Commercial and industrial |  | 1 |  | $ | 750 |  | Subsequent modification of a TDR - Extension of maturity date with a below market interest rate
Summary of loans for which payment relief has been requested related to COVID-19 |
| At March 31, 2021 |  |  | At December 31, 2020 |
|  |  |  | % of Outstanding |  |  |  |  |  | % of Outstanding |
| Balance |  | Non-PPP Loans |  |  | Balance |  | Non-PPP Loans |
| (in thousands) |  |  |  |  | (in thousands) |  |  |
CRE/Commercial | $ | 47,501 |  | 7.1 | % |  | $ | 47,037 |  | 7.0 | %
Home Equity/Consumer |  | 37 |  | 0.0 |  |  |  | 83 |  | 0.1 |
Residential Mortgage |  | 2,094 |  | 1.4 |  |  |  | 1,943 |  | 1.3 |
Total | $ | 49,632 |  | 5.4 |  |  | $ | 49,063 |  | 5.3 |
Summary of deferral of principal and interest payments |
| At March 31, 2021 |  | At December 31, 2020
| Number of Loans |  | Balance |  | Number of Loans |  | Balance
|  |  | (in thousands) |  |  |  | (in thousands)
Type of Payment Relief |  |  |  |  |  |  |  |  |
Interest only payments | 13 |  | $ | 32,427 |  | 11 |  | $ | 26,900
Complete payment deferrals | 54 |  |  | 17,205 |  | 59 |  |  | 22,163
Total | 67 |  | $ | 49,632 |  | 70 |  | $ | 49,063

X
- Definition Non performing assets including trouble debt restructurings. + References No definition available. + Details
Name: | asrv_NonperformingAssetsIncludingTroubledDebtRestructuringsAbstract
Namespace Prefix: | asrv_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Represents the modifications primarily consist of the deferral of principal and/or interest payments. + References No definition available. + Details
Name: | asrv_ScheduleOfDeferralOfPrincipalAndInterestPaymentsTableTextBlock
Namespace Prefix: | asrv_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of interest income on non-accrual loans. + References No definition available. + Details
Name: | asrv_ScheduleOfInterestIncomeOnNonAccrualLoansTableTextBlock
Namespace Prefix: | asrv_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Represents the tabular disclosure of loans for which payment relief has been requested related to COVID-19. + References No definition available. + Details
Name: | asrv_ScheduleOfLoansForWhichPaymentReliefHasBeenRequestedRelatedToCovid19TableTextBlock
Namespace Prefix: | asrv_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule of non-performing assets including trouble debt restructurings. + References No definition available. + Details
Name: | asrv_ScheduleOfNonperformingAssetsIncludingTroubleDebtRestructuringsTableTextBlock
Namespace Prefix: | asrv_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of financing receivable modified as troubled debt restructuring. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 33 -URI http://asc.fasb.org/extlink&oid=121611835&loc=SL6953676-111524 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=121611835&loc=SL6953682-111524 + Details
Name: | us-gaap_TroubledDebtRestructuringsOnFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration