XML 44 R32.htm IDEA: XBRL DOCUMENT v3.22.2.2

Non-Performing Assets Including Troubled Debt Restructurings (TDR) (Tables)

9 Months Ended

Sep. 30, 2022

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):

​

​	​	​	​	​	​	​	​
​	​	September 30, 2022		​	December 31, 2021		​
Non-accrual loans:	​	​	​	​	​	​	​
Commercial and industrial	​	$	2,045	​	$	2,165	​
Commercial loans secured by non-owner occupied real estate	​	​	1,623	​	​	5	​
Real estate – residential mortgage	​		889	​		1,153	​
Total	​		4,557	​		3,323	​
​	​	​	​	​	​	​	​
Other real estate owned and repossessed assets:	​			​			​
Real estate – residential mortgage	​		38	​		—	​
Consumer	​		1	​		—	​
Total	​		39	​		—	​
Total non-performing assets including TDR	​	$	4,596	​	$	3,323	​
Total non-performing assets as a percent of loans, net of unearned income, other real estate owned and repossessed assets	​		0.47	%		0.34	%

Schedule of troubled debt restructurings on financing receivables

The following table details the loan modified as a TDR during the three-month period ended September 30, 2022 (dollars in thousands).

​	​	​	​	​	​	​	​
Loans in non-accrual status		# of Loans		Current Balance			Concession Granted
Commercial loans secured by non-owner occupied real estate		1	​	$	1,620		Extension of maturity date with an interest only period at below market interest rate

The following table details the loans modified as TDRs during the nine-month period ended September 30, 2022 (dollars in thousands).

​	​	​	​	​	​	​	​
Loans in non-accrual status	​	# of Loans		Current Balance			Concession Granted
Commercial and industrial	​	1	​	$	458	​	Subsequent modification of a TDR - Extension of maturity date with a below market interest rate
Commercial loans secured by non-owner occupied real estate	​	1	​	$	1,620	​	Extension of maturity date with an interest only period at below market interest rate

​

The Company had no loans modified as TDRs during the three-month period ended September 30, 2021. The following table details the loan modified as a TDR during the nine-month period ended September 30, 2021 (dollars in thousands).

​

​	​	​	​	​	​	​	​
Loans in non-accrual status	​	# of Loans		Current Balance			Concession Granted
Commercial and industrial		1	​	$	480		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 September 30, 2022				​	​	At December 31, 2021				​
​	​	​		% of Outstanding			​	​		% of Outstanding
​	Balance		​	Non-PPP Loans		​	Balance		​	Non-PPP Loans
​	(in thousands)		​	​		​	(in thousands)		​	​
CRE/Commercial	$	3,919		0.6	%	​	$	7,488		1.1	%
Home Equity/Consumer		—		—	​	​		57		0.1	​
Residential Mortgage		248		0.1	​	​		203		0.1	​
Total	$	4,167		0.4	​	​	$	7,748		0.8	​

Summary of deferral of principal and interest payments

​	​	​	​	​	​	​	​	​	​
​	At September 30, 2022				​	At December 31, 2021
​	Number of Loans		Balance			Number of Loans		Balance
​	​	​	(in thousands)		​	​	​	(in thousands)
Type of Payment Relief			​					​
Interest only payments	2	​	$	3,919		6	​	$	3,768
Complete payment deferrals	2	​		248		5	​		3,980
Total	4	​	$	4,167		11	​	$	7,748

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:	dtr-types: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:	dtr-types: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:	dtr-types: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 https://asc.fasb.org/extlink&oid=123577603&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 https://asc.fasb.org/extlink&oid=123577603&loc=SL6953682-111524

+ Details

Name:	us-gaap_TroubledDebtRestructuringsOnFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration