---
schema_version: "secwatch.filing_event.v1"
accession: "0000715579-23-000096"
form_type: "8-K"
ticker: "ACNB"
cik: "0000715579"
company_name: "ACNB CORP"
filed_at: "2023-12-15T23:59:59+00:00"
generated_at: "2026-06-07T12:18:33.282151+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# ACNB completes $51.1M investment securities repositioning, expects Q4 profit despite $3.5M after-tax loss

## Summary
- Sold $51.1M book value of lower-yielding agency debt (avg yield 0.99%, 2.6yr life) for $46.1M net proceeds, after-tax loss of ~$3.5M.
- Purchased $46.1M higher-yielding securities (agency multi-family and corporate debt) with avg yield 5.01%, 4.9yr life.
- Expects to recover the $3.5M after-tax loss in ~2.5 years and improve interest income by ~$1.9M over next 12 months.
- No impact on stockholders' equity or book value per share; capital levels remain well above well-capitalized minimums.

## SEC filing metadata
- accession: 0000715579-23-000096
- form_type: 8-K
- ticker: ACNB
- cik: 0000715579
- company_name: ACNB CORP
- filed_at: 2023-12-15T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 8.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/715579/000071557923000096/0000715579-23-000096-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/715579/000071557923000096/acnb-20231215.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000715579-23-000096
- JSON: https://secwatch.observer/filing/0000715579-23-000096.json
- Plain text: https://secwatch.observer/filing/0000715579-23-000096.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.