{"filing":{"accession_number":"0001628280-26-050410","cik":"0000715579","ticker":"ACNB","company_name":"ACNB CORP","form":"8-K","filing_date":"2026-07-29","report_date":"2026-07-28","primary_document":"acnb-20260728.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/715579/000162828026050410/acnb-20260728.htm"},"events":[{"id":21466,"run_id":19362,"accession_number":"0001628280-26-050410","anchor_item_number":"8.01","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.98,"summary":"The Board of Directors approved and declared a regular quarterly cash dividend of $0.42 per share payable on September 15, 2026. The press release explicitly notes this represents a 23.5% increase over the prior year's Q3 dividend ($0.34), and year-to-date dividends have increased 72% compared to 2025, signaling a material capital allocation decision that would affect investor assessment of the company's financial position and shareholder returns.","company_name":"ACNB CORP","ticker":"ACNB","filing_date":"2026-07-29","form":"8-K","submitted_at":null,"items":[{"id":21116,"accession_number":"0001628280-26-050410","item_number":"8.01","item_title":"Other Events","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"The Board of Directors approved and declared a regular quarterly cash dividend of $0.42 per share payable on September 15, 2026. The press release explicitly notes this represents a 23.5% increase over the prior year's Q3 dividend ($0.34), and year-to-date dividends have increased 72% compared to 2025, signaling a material capital allocation decision that would affect investor assessment of the company's financial position and shareholder returns.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-29T12:36:50.885105+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":21116,"accession_number":"0001628280-26-050410","item_number":"8.01","item_title":"Other Events","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"The Board of Directors approved and declared a regular quarterly cash dividend of $0.42 per share payable on September 15, 2026. The press release explicitly notes this represents a 23.5% increase over the prior year's Q3 dividend ($0.34), and year-to-date dividends have increased 72% compared to 2025, signaling a material capital allocation decision that would affect investor assessment of the company's financial position and shareholder returns.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-29T12:36:50.885105+00:00","company_name":"ACNB CORP","ticker":"ACNB","filing_date":"2026-07-29"}]}