ACNB Corp 2025年季度报告

FORM10-Q (Mark One) ☒QUARTERLY REPORT PURSUANT TO SECTION13 OR 15(d)OF THE SECURITIES EXCHANGEACT OF 1934 For the quarterly period endedSeptember30, 2025 OR ☐TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGEACT OF 1934 For the transition period from _______ to _______ Commission file number1-35015 (Exact name of Registrant as specified in its charter) Pennsylvania (State or other jurisdiction ofincorporation or organization) Securities registered pursuant to Section 12(b) of the Act: Indicate by check mark whether the Registrant (1)has filed all reports required to be filed by Section13 or 15(d)of the SecuritiesExchange Act of 1934 during the preceding 12 months (or for such shorter period that the Registrant was required to file such reports),and (2)has been subject to such filing requirements for the past 90 days.Yes☒No☐ Indicate by check mark whether the Registrant has submitted electronically every Interactive Data File required to be submitted andpursuant to Rule405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that theRegistrant was required to submit such files).Yes☒No☐ Indicate by check mark whether the Registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reportingcompany, or an emerging growth company.See the definitions of “large accelerated filer”, “accelerated filer”, “smaller reportingcompany” and “emerging growth company” in Rule12b-2 of the Exchange Act. Large accelerated filerNon-accelerated filerEmerging growth company If an emerging growth company, indicate by check mark if the Registrant has elected not to use the extended transition period forcomplying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.☐ Indicate by check mark whether the Registrant is a shell company (as defined in Rule12b-2 of the Exchange Act). Yes☐No☒ The number of shares of the Registrant’s Common Stock outstanding on October30, 2025, was10,384,812. ACNB CORPORATION Table of Contents Glossary Part I – Financial Information Item 1.Consolidated Statements of Condition (Unaudited)Consolidated Statements of Income (Unaudited)Consolidated Statements of Comprehensive Income (Unaudited)Consolidated Statements of Changes in Stockholders’ Equity (Unaudited)Consolidated Statements of Cash Flows (Unaudited)Notes to Consolidated Financial StatementsItem 2.Management’s Discussion and Analysis of Financial Condition and Results of OperationsItem 3.Quantitative and Qualitative Disclosures about Market RiskItem 4.Controls and ProceduresPart II – Other Information Item 1.Legal ProceedingsItem 1A.Risk FactorsItem 2.Unregistered Sales of Equity Securities and Use of ProceedsItem 3.Defaults Upon Senior SecuritiesItem 4.Mine Safety DisclosuresItem 5.Other InformationItem 6.ExhibitsSignatures ACNB CORPORATION Glossary of Defined Acronyms and Terms Allowance for Credit LossesACNB Insurance Services, Inc.ACNB CorporationAcquisition of Traditions Bancorp, Inc. effective February 1, 2025Available for SaleAsset Liability CommitteeAccumulated other comprehensive incomeAccounting Standard CodificationAccounting Standard UpdateAutomatic Teller MachineACNB BankRisk-based requirements and rules issued by federal banking agenciesBasis point(s)Current Expected Credit LossChicago Mercantile ExchangeChief Operating Decision MakerCoronavirus Disease 2019Community Reinvestment Act of 1977Effective Tax RateSecurities Exchange Act of 1934Financial Accounting Standards BoardFrederick County Bancorp, Inc.Federal Deposit Insurance CorporationFederal Home Loan BankFederal Open Market CommitteeFully Taxable EquivalentU.S. Generally Accepted Accounting PrinciplesHeld to MaturitySouthcentral Pennsylvania and Northern MarylandNot ApplicableNot Meaningful (percentage changes greater than +/- 150% not considered meaningful)Off-Balance SheetOther comprehensive incomePurchased credit-deterioratedSubordinated Note Purchase AgreementsInstitutional accredited investors and qualified institutional buyersSecurities and Exchange CommissionSecured Overnight Financing Rate4.00% fixed-to-floating rate subordinated notes due March 31, 2031Traditions Bancorp, Inc. ACLACNB Insurance ServicesACNB, Corporation or CompanyAcquisitionAFSALCOAOCIASCASUATMBankBasel IIIbp or bpsCECLCMECODMCOVID/COVID-19CRAETRExchange ActFASBFCBIFDICFHLBFOMCFTEGAAPHTMMarket AreaN/AN/MOBSOCIPCDPurchase AgreementsPurchasersSECSOFRSubordinated NotesTraditions ACNB CORPORATIONITEM 1 – FINANCIAL STATEMENTSCONSOLIDATED STATEMENTS OF CONDITION(UNAUDITED) ACNB CORPORATIONNOTES TO CONSOLIDATED FINANCIAL STATEMENTS Note 1–Basis of Presentation and Nature of Operations ACNB Corporation, headquartered in Gettysburg, Pennsylvania, provides banking, wealth management, mortgage and insuranceservices to businesses and consumers through its wholly-owned subsidiaries, ACNB Bank and ACNB Insurance Services.