What is ACNB's allowance for unfunded commitments?

ACNB (ACNB) reported allowance for unfunded commitments of $406K in Q4 2025.

What does allowance for unfunded commitments mean?

This represents the deferred tax asset associated with the allowance for unfunded loan commitments. It accounts for the timing difference between when the provision for unfunded commitments is recognized for financial reporting and when it is deductible for tax purposes. This is a key indicator of tax-related timing differences specific to banking credit risk management.

ACNB ACNB Allowance for unfunded commitments

Allowance for unfunded commitments at other companies

First Community CorporationFCCO

$113K+9.7%

Greene County BancorpGCBC

$474K+41.9%

PNC Financial ServicesPNC

$201M+13.6%

Phillips 66PSX

$72M-20.9%

Tompkins FinancialTMP

$14.79M+0.4%

Bar Harbor BanksharesBHB

-$226K-205%

Other financials

Income statement

See full

Revenue$50.5M+16.2%

Net income$13.7M+5,138%

EPS (diluted)$1.32+4,500%

Balance sheet

See full

Cash & equivalents$93.6M-24.2%

Total debt$323.6M-16.0%

Total equity$425.5M+10.0%

Total assets$3.3B0.0%

Cash flow

See full

Operating cash flow$24.3M+1,903%

CapEx$334.0K-49.3%

Free cash flow$24.0M+1,295%

Valuation

See full

Market cap$596.28M+37.9%

Enterprise value$826.21M+19.0%

P/E11.7×-5.7×

P/S3×-0.1×

Profitability

See full

Net margin25.7%+7.7pp

FCF margin39.5%+20.6pp

Returns & leverage

See full

Return on equity12.6%+5.1pp

Debt / equity0.8×-0.2×

Where this comes from

Reported directly by ACNB in its filing.

Tagged under the XBRL concept acnb:DeferredTaxAssetsAllowanceForUnfundedCommitments.

The official record: ACNB’s 10-K, filed March 12, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is ACNB's allowance for unfunded commitments?: ACNB (ACNB) reported allowance for unfunded commitments of $406K in Q4 2025.
What does allowance for unfunded commitments mean?: This represents the deferred tax asset associated with the allowance for unfunded loan commitments. It accounts for the timing difference between when the provision for unfunded commitments is recognized for financial reporting and when it is deductible for tax purposes. This is a key indicator of tax-related timing differences specific to banking credit risk management.