Bar Harbor Bankshares (BHB) 10-Q/A 9 Nov 17 2017 Q3 Quarterly report (amended) Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2017	Nov. 03, 2017
Document and Entity Information
Entity Registrant Name	BAR HARBOR BANKSHARES
Entity Central Index Key	743,367
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Document Type	10-Q
Document Period End Date	Sep. 30, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Common Stock, Shares Outstanding		15,433,957

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Assets
Cash and due from banks	$ 31,223	$ 8,219
Interest-bearing deposit with the Federal Reserve Bank	17,501	220
Total cash and cash equivalents	48,724	8,439
Securities available for sale, at fair value	718,459	528,856
Federal Home Loan Bank stock	37,107	25,331
Total securities	755,566	554,187
Commercial real estate	793,572	418,119
Commercial and industrial	357,072	151,240
Residential real estate	1,152,628	506,612
Consumer	125,590	53,093
Total loans	2,428,862	1,129,064
Less: Allowance for loan losses	(11,950)	(10,419)
Net loans	2,416,912	1,118,645
Premises and equipment, net	48,309	23,419
Other real estate owned	122	90
Goodwill	100,255	4,935
Other intangible assets	8,811	377
Cash surrender value of bank-owned life insurance	57,613	24,450
Deferred tax assets, net	13,052	5,990
Other assets	26,368	14,817
Total assets	3,475,732	1,755,349
Liabilities
Demand and other non-interest bearing deposits	357,398	98,856
NOW deposits	442,085	175,150
Savings deposits	373,118	77,623
Money market deposits	300,398	282,234
Time deposits	802,110	416,437
Total deposits	2,275,109	1,050,300
Senior borrowings	775,582	531,596
Subordinated borrowings	43,048	5,000
Total borrowings	818,630	536,596
Other liabilities	28,534	11,713
Total liabilities	3,122,273	1,598,609
Shareholders’ equity
Capital stock, par value $2.00; authorized 20,000,000 shares; issued 16,428,387 and 10,182,611 shares at September 30, 2017 and December 31, 2016, respectively	32,858	13,577
Additional paid-in capital	186,220	23,027
Retained earnings	141,251	130,489
Accumulated other comprehensive loss	(1,435)	(4,326)
Less: cost of 996,531 and 1,067,016 shares of treasury stock at September 30, 2017 and December 31, 2016, respectively	(5,435)	(6,027)
Total shareholders’ equity	353,459	156,740
Total liabilities and shareholders’ equity	$ 3,475,732	$ 1,755,349

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2017	Dec. 31, 2016
Statement of Financial Position [Abstract]
Common stock, par value (in dollars per share)	$ 2	$ 2
Common stock, shares authorized (in shares)	20,000,000	20,000,000
Common stock, shares issued (in shares)	16,428,387	10,182,611
Treasury stock (in shares)	996,531	1,067,016

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Interest and dividend income
Loans	$ 24,661	$ 10,295	$ 70,081	$ 30,627
Securities and other	5,402	3,828	15,832	12,014
Total interest and dividend income	30,063	14,123	85,913	42,641
Interest expense
Deposits	3,177	1,755	7,926	4,931
Borrowings	3,408	1,369	9,327	3,993
Total interest expense	6,585	3,124	17,253	8,924
Net interest income	23,478	10,999	68,660	33,717
Provision for loan losses	660	139	2,191	754
Net interest income after provision for loan losses	22,818	10,860	66,469	32,963
Non-interest income
Trust and investment management fee income	3,040	975	9,228	2,878
Insurance and brokerage service income	329	0	1,020	0
Customer service fees	2,638	706	5,990	1,999
Gain on sales of securities, net	19	1,354	19	4,489
Bank-owned life insurance income	380	197	1,165	540
Other income	554	140	2,043	408
Total non-interest income	6,960	3,372	19,465	10,314
Non-interest expense
Salaries and employee benefits	9,617	4,832	30,065	14,648
Occupancy and equipment	2,894	1,156	8,573	3,466
Loss on premises and equipment, net	(1)	216	94	216
Outside services	907	181	2,220	430
Professional services	428	250	1,357	1,084
Communication	382	128	1,040	492
Amortization of intangible assets	189	1	534	25
Acquisition expenses	346	320	5,917	812
Other expenses	2,824	1,666	8,663	4,305
Total non-interest expense	17,586	8,750	58,463	25,478
Income before income taxes	12,192	5,482	27,471	17,799
Income tax expense	3,575	1,850	8,085	5,450
Net income	$ 8,617	$ 3,632	$ 19,386	$ 12,349
Earnings per share:
Basic (in dollars per share)	$ 0.56	$ 0.40	$ 1.27	$ 1.37
Diluted (in dollars per share)	$ 0.56	$ 0.40	$ 1.27	$ 1.35
Weighted average common shares outstanding:
Basic (in shares)	15,420,499	9,063,576	15,098,377	9,036,548
Diluted (in shares)	15,510,525	9,161,688	15,204,038	9,137,557

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Statement of Comprehensive Income [Abstract]
Net income	$ 8,617	$ 3,632	$ 19,386	$ 12,349
Other comprehensive income (loss), before tax:
Changes in unrealized loss on securities available-for-sale	512	(5,577)	5,119	3,041
Changes in unrealized loss on derivative hedges	(84)	(92)	(805)	(1,309)
Changes in unrealized loss on pension	5	8	45	86
Income taxes related to other comprehensive income (loss):
Changes in unrealized loss on securities available-for-sale	(192)	1,952	(1,839)	(1,064)
Changes in unrealized loss on derivative hedges	31	32	373	458
Changes in unrealized loss on pension	(2)	(3)	(2)	(30)
Total other comprehensive income	270	(3,680)	2,891	1,182
Total comprehensive income	$ 8,887	$ (48)	$ 22,277	$ 13,531

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Common stock amount	Additional paid-in capital	Retained earnings	Accumulated other comprehensive income	Treasury stock
Balance at beginning of period at Dec. 31, 2015	$ 154,152	$ 13,577	$ 21,624	$ 122,260	$ 3,629	$ (6,938)
Comprehensive income:
Net income	12,349			12,349
Other comprehensive loss	1,182				1,182
Total comprehensive income	13,531			12,349	1,182
Cash dividends declared ($0.56 and $0.54 per share for the nine months ended September 30, 2017 and 2016, respectively)	(4,880)			(4,880)
Treasury stock purchased (9,603 and 23,072 for the nine months ended September 30, 2017 and 2016, respectively)	(497)					(497)
Net issuance (80,448 and 91,466 for the nine months ended September 30, 2017 and 2016, respectively) to employee stock plans, including related tax effects	1,048		35	(127)		1,140
Recognition of stock based compensation	982		982
Balance at end of period at Sep. 30, 2016	164,336	13,577	22,641	129,602	4,811	(6,295)
Balance at beginning of period at Jun. 30, 2016					8,491
Comprehensive income:
Net income	3,632
Other comprehensive loss	(3,680)
Total comprehensive income	(48)
Balance at end of period at Sep. 30, 2016	164,336	13,577	22,641	129,602	4,811	(6,295)
Balance at beginning of period at Dec. 31, 2016	156,740	13,577	23,027	130,489	(4,326)	(6,027)
Comprehensive income:
Net income	19,386			19,386
Other comprehensive loss	2,891				2,891
Total comprehensive income	22,277			19,386	2,891
Cash dividends declared ($0.56 and $0.54 per share for the nine months ended September 30, 2017 and 2016, respectively)	(8,624)			(8,624)
Acquisition of Lake Sunapee Bank Group	181,919	8,328	173,591
Treasury stock purchased (9,603 and 23,072 for the nine months ended September 30, 2017 and 2016, respectively)	(282)					(282)
Net issuance (80,448 and 91,466 for the nine months ended September 30, 2017 and 2016, respectively) to employee stock plans, including related tax effects	609		(265)			874
Three-for-two stock split	(15)	10,953	(10,968)
Recognition of stock based compensation	835		835
Balance at end of period at Sep. 30, 2017	353,459	32,858	186,220	141,251	(1,435)	(5,435)
Balance at beginning of period at Jun. 30, 2017					(1,705)
Comprehensive income:
Net income	8,617
Other comprehensive loss	270
Total comprehensive income	8,887
Balance at end of period at Sep. 30, 2017	$ 353,459	$ 32,858	$ 186,220	$ 141,251	$ (1,435)	$ (5,435)

CONSOLIDATED STATEMENTS OF CHA7

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (Parenthetical)	9 Months Ended
	Sep. 30, 2017$ / sharesshares	Sep. 30, 2016$ / sharesshares
Statement of Stockholders' Equity [Abstract]
Cash dividends declared (in dollars per share) | $ / shares	$ 0.56	$ 0.54
Treasury stock purchased (in shares)	9,603	23,072
Net shares issued to employee stock plans (in shares)	80,448	91,466
Stock split conversion ratio	1.5

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Cash flows from operating activities:
Net income	$ 19,386	$ 12,349
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for loan losses	2,191	754
Net amortization of securities	4,006	2,293
Deferred tax benefit	(237)	0
Change in unamortized net loan costs and premiums	(368)	0
Premises and equipment depreciation and amortization expense	2,745	1,159
Stock-based compensation expense	835	982
Accretion of purchase accounting entries, net	(2,482)	0
Amortization of other intangibles	542	69
Income from cash surrender value of bank-owned life insurance policies	(1,165)	(540)
Gain on sales of securities, net	(19)	(4,489)
Loss on premises and equipment, net	95	0
Net change in other	(2,387)	(695)
Net cash provided by operating activities	23,142	11,882
Cash flows from investing activities:
Proceeds from sales of securities available for sale	1,581	66,431
Proceeds from maturities, calls and prepayments of securities available for sale	92,817	78,190
Purchases of securities available for sale	(138,785)	(171,702)
Net change in loans	(71,669)	(2,842)
Purchase of loans	(18,621)	(95,421)
Purchase of Federal Home Loan Bank stock	(327)	(2,233)
Purchase of premises and equipment, net	(3,011)	(3,567)
Acquisitions, net of cash (paid) acquired	39,537	0
Proceeds from sale of other real estate	322	0
Net cash used in investing activities	(98,156)	(131,144)
Cash flows from financing activities:
Net decrease in deposits	74,725	90,738
Net change in short-term advances from the Federal Home Loan Bank	110,801	31,250
Net change in long term advances from the Federal Home Loan Bank	(62,531)	8,238
Net change in securities sold repurchase agreements	672	(1,784)
Exercise of stock options	451	1,048
Purchase of treasury stock	(196)	(497)
Common stock cash dividends paid	(8,623)	(4,880)
Net cash provided by financing activities	115,299	124,113
Net change in cash and cash equivalents	40,285	4,851
Cash and cash equivalents at beginning of year	8,439	9,720
Cash and cash equivalents at end of year	48,724	14,571
Supplemental cash flow information:
Interest paid	16,184	8,858
Income taxes paid, net	6,764	5,342
Acquisition of non-cash assets and liabilities:
Assets acquired	1,454,076	0
Liabilities assumed	1,406,672	0
Other non-cash changes:
Real estate owned acquired in settlement of loans	$ 32	$ 0

BASIS OF PRESENTATION

BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION	BASIS OF PRESENTATION The consolidated financial statements (the “financial statements”) of Bar Harbor Bankshares and its subsidiaries (the “Company” or “Bar Harbor”) have been prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”). Bar Harbor Bankshares is a Maine Financial Institution Holding Company for the purposes of the laws of the state of Maine, and as such is subject to the jurisdiction of the Superintendent of the Maine Bureau of Financial Institutions. These financial statements include the accounts of the Company, its wholly-owned subsidiary Bar Harbor Bank & Trust (the "Bank") and the Bank’s consolidated subsidiaries. In consolidation, all significant intercompany accounts and transactions are eliminated. The results of operations of companies or assets acquired are included only from the dates of acquisition. All material wholly-owned and majority-owned subsidiaries are consolidated unless U.S. GAAP requires otherwise. In addition, these interim financial statements have been prepared in accordance with the instructions to Form 10-Q and Article 10 of Regulation S-X, and accordingly, certain information and footnote disclosures normally included in financial statements prepared according to U.S. GAAP have been omitted. The results for any interim period are not necessarily indicative of results for the full year. These consolidated financial statements should be read in conjunction with the audited financial statements and note disclosures for the Company's Annual Report on Form 10-K for the year ended December 31, 2016 previously filed with the Securities and Exchange Commission. In management's opinion, all adjustments necessary for a fair statement are reflected in the interim periods presented. As a result of the Lake Sunapee Group acquisition, the Company has the following new significant and critical accounting policy regarding acquired loans: Acquired Loans: Loans that the Company acquired in business combinations are initially recorded at fair value with no carryover of the related allowance for credit losses. Determining the fair value of the loans involves estimating the amount and timing of principal and interest cash flows initially expected to be collected on the loans and discounting those cash flows at an appropriate market rate of interest. Going forward, the Company will continue to evaluate reasonableness of expectations for the timing and the amount of cash to be collected. Subsequent decreases or increases in expected cash flows may result in changes in the amortization or accretion of fair market value adjustments, and in some cases may result in the loan being considered impaired. For collateral dependent loans with deteriorated credit quality, the Company estimates the fair value of the underlying collateral of the loans. These values are discounted using market derived rates of return, with consideration given to the period of time and costs associated with the foreclosure and disposition of the collateral. Recently Adopted Accounting Principles In March 2016, the FASB issued ASU No. 2016-09, “Improvements to Employee Share-Based Payment Accounting.” This ASU includes provisions intended to simplify various aspects related to how share-based payments are accounted for and presented in the financial statements. Some of the key provisions of this new ASU include: (1) companies will no longer record excess tax benefits and certain tax deficiencies in additional paid-in capital (“APIC”). Instead, they will record all excess tax benefits and tax deficiencies as income tax expense or benefit in the income statement, and APIC pools will be eliminated. The guidance also eliminates the requirement that excess tax benefits be realized before companies can recognize them. In addition, the guidance requires companies to present excess tax benefits as an operating activity on the statement of cash flows rather than as a financing activity; (2) increase the amount an employer can withhold to cover income taxes on awards and still qualify for the exception to liability classification for shares used to satisfy the employer’s statutory income tax withholding obligation. The new guidance will also require an employer to classify the cash paid to a tax authority when shares are withheld to satisfy its statutory income tax withholding obligation as a financing activity on its statement of cash flows (current guidance did not specify how these cash flows should be classified); and (3) permit companies to make an accounting policy election for the impact of forfeitures on the recognition of expense for share-based payment awards. Forfeitures can be estimated, as required currently, or recognized when they occur. ASU No. 2016-09 is effective for interim and annual reporting periods beginning after December 15, 2016. The Company adopted ASU No. 2016-09 on January 1, 2017 and elected to recognize forfeitures as they occur. As allowed by the ASU, the Company’s adoption was prospective, therefore, prior periods have not been adjusted. The adoption of ASU No. 2016-09 could result in increased volatility to reported income tax expense related to excess tax benefits and tax deficiencies for employee share-based transactions, however, the actual amounts recognized in income tax expense will be dependent on the amount of employee share-based transactions and the stock price at the time of vesting or exercise. In 2017, the adoption of ASU No. 2016-09 resulted in an insignificant decrease to the provision for income taxes primarily due to the tax benefit from the exercise of stock options and the vesting of restricted stock. In March 2017, the FASB issued ASU No. 2017-08, “Premium Amortization on Purchased Callable Debt Securities.” This ASU shortens the amortization period for the premium on certain purchased callable debt securities to the earliest call date. Today, entities generally amortize the premium over the contractual life of the security. The new guidance does not change the accounting for purchased callable debt securities held at a discount; the discount continues to be amortized to maturity. ASU No. 2017-08 is effective for interim and annual reporting periods beginning after December 15, 2018; early adoption is permitted. The guidance calls for a modified retrospective transition approach under which a cumulative-effect adjustment will be made to retained earnings as of the beginning of the first reporting period in which the guidance is adopted. The Company elected to adopt the provisions of ASU No. 2017-08 as of March 31, 2017, which had no impact on the Company’s Consolidated Financial Statements. Future Application of Accounting Pronouncements In May 2014, the FASB and the International Accounting Standards Board (the “IASB”) jointly issued a comprehensive new revenue recognition standard that will supersede nearly all existing revenue recognition guidance under U.S. GAAP and International Financial Reporting Standards (“IFRS”). Current revenue recognition guidance in U.S. GAAP consists of broad revenue recognition concepts together with numerous revenue requirements for particular industries or transactions, which sometimes resulted in different accounting for economically similar transactions. In contrast, IFRS provided limited revenue recognition guidance and, consequently, could be difficult to apply to complex transactions. Accordingly, the FASB and the IASB initiated a joint project to clarify the principles for recognizing revenue and to develop a common revenue standard for U.S. GAAP and IFRS that would: (1) remove inconsistencies and weaknesses in revenue requirements; (2) provide a more robust framework for addressing revenue issues; (3) improve comparability of revenue recognition practices across entities, industries, jurisdictions, and capital markets; (4) provide more useful information to users of financial statements through improved disclosure requirements; and (5) simplify the preparation of financial statements by reducing the number of requirements to which an entity must refer. To meet those objectives, the FASB issued ASU No. 2014-09, “Revenue from Contracts with Customers.” The common revenue standard’s core principle is that a company will recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. In doing so, companies generally will be required to use more judgment and make more estimates than under current guidance. These may include identifying performance obligations in the contract, estimating the amount of variable consideration to include in the transaction price and allocating the transaction price to each separate performance obligation. The standard was initially effective for public entities for interim and annual reporting periods beginning after December 15, 2016; early adoption was not permitted. However, in August 2015, the FASB issued ASU No. 2015-14, “Revenue from Contracts with Customers - Deferral of the Effective Date” which deferred the effective date by one year (i.e., interim and annual reporting periods beginning after December 15, 2017). For financial reporting purposes, the standard allows for either full retrospective adoption, meaning the standard is applied to all of the periods presented, or modified retrospective adoption, meaning the standard is applied only to the most current period presented in the financial statements with the cumulative effect of initially applying the standard recognized at the date of initial application. In addition, the FASB has begun to issue targeted updates to clarify specific implementation issues of ASU 2014-09. These updates include ASU No. 2016-08, “Principal versus Agent Considerations (Reporting Revenue Gross versus Net),” ASU No. 2016-10, “Identifying Performance Obligations and Licensing,” ASU No. 2016-12, “Narrow-Scope Improvements and Practical Expedients,” and ASU No. 2016-20 “Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers.” Since the guidance does not apply to revenue associated with financial instruments, including loans and securities that are accounted for under other U.S. GAAP, the Company does not expect the new guidance to have a material impact on revenue most closely associated with financial instruments, including interest income. The Company is currently performing an overall assessment of revenue streams and reviewing contracts potentially affected by the ASU including trust and asset management fees, deposit related fees, interchange fees, and merchant income, to determine the potential impact the new guidance is expected to have on the Company’s Consolidated Financial Statements. In addition, the Company continues to follow certain implementation issues relevant to the banking industry which are still pending resolution. The Company plans to adopt ASU No. 2014-09 on January 1, 2018 utilizing the modified retrospective approach. In January 2016, the FASB issued ASU No. 2016-01, “Recognition and Measurement of Financial Assets and Financial Liabilities.” This ASU addresses certain aspects of recognition, measurement, presentation, and disclosure of financial instruments by making targeted improvements to U.S. GAAP as follows: (1) require equity investments (except those accounted for under the equity method of accounting or those that result in consolidation of the investee) to be measured at fair value with changes in fair value recognized in net income. However, an entity may choose to measure equity investments that do not have readily determinable fair values at cost minus impairment, if any, plus or minus changes resulting from observable price changes in orderly transactions for the identical or a similar investment of the same issuer; (2) simplify the impairment assessment of equity investments without readily determinable fair values by requiring a qualitative assessment to identify impairment. When a qualitative assessment indicates that impairment exists, an entity is required to measure the investment at fair value; (3) eliminate the requirement to disclose the fair value of financial instruments measured at amortized cost for entities that are not public business entities; (4) eliminate the requirement for public business entities to disclose the method(s) and significant assumptions used to estimate the fair value that is required to be disclosed for financial instruments measured at amortized cost on the balance sheet; (5) require public business entities to use the exit price notion when measuring the fair value of financial instruments for disclosure purposes; (6) require an entity to present separately in other comprehensive income the portion of the total change in the fair value of a liability resulting from a change in the instrument-specific credit risk when the entity has elected to measure the liability at fair value in accordance with the fair value option for financial instruments; (7) require separate presentation of financial assets and financial liabilities by measurement category and form of financial asset (that is, securities or loans and receivables) on the balance sheet or the accompanying notes to the financial statements; and (8) clarify that an entity should evaluate the need for a valuation allowance on a deferred tax asset related to available-for-sale securities in combination with the entity’s other deferred tax assets. ASU No. 2016-01 is effective for interim and annual reporting periods beginning after December 15, 2017. Early application is permitted as of the beginning of the fiscal year of adoption only for provisions (3) and (6) above. Early adoption of the other provisions mentioned above is not permitted. The Company has performed a preliminary evaluation of the provisions of ASU No. 2016-01. Based on this evaluation, the Company has determined that ASU No. 2016-01 is not expected to have a material impact on the Company’s Consolidated Financial Statements; however, the Company will continue to closely monitor developments and additional guidance. In February 2016, the FASB issued ASU No. 2016-02, “Leases.” Under the new guidance, lessees will be required to recognize the following for all leases (with the exception of short-term leases): (1) a lease liability, which is the present value of a lessee’s obligation to make lease payments, and (2) a right-of-use asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term. Lessor accounting under the new guidance remains largely unchanged as it is substantially equivalent to existing guidance for sales-type leases, direct financing leases, and operating leases. Leveraged leases have been eliminated, although lessors can continue to account for existing leveraged leases using the current accounting guidance. Other limited changes were made to align lessor accounting with the lessee accounting model and the new revenue recognition standard. All entities will classify leases to determine how to recognize lease-related revenue and expense. Quantitative and qualitative disclosures will be required by lessees and lessors to meet the objective of enabling users of financial statements to assess the amount, timing, and uncertainty of cash flows arising from leases. The intention is to require enough information to supplement the amounts recorded in the financial statements so that users can understand more about the nature of an entity’s leasing activities. ASU No. 2016-02 is effective for interim and annual reporting periods beginning after December 15, 2018; early adoption is permitted. All entities are required to use a modified retrospective approach for leases that exist or are entered into after the beginning of the earliest comparative period in the financial statements. They have the option to use certain relief; full retrospective application is prohibited. The Company has several lease agreements, such as branch locations, which are currently considered operating leases, and therefore, not recognized on the Company’s consolidated statements of condition. The Company expects the new guidance will require these lease agreements to now be recognized on the consolidated statements of condition as a right-of-use asset and a corresponding lease liability. Therefore, the Company’s preliminary evaluation indicates the provisions of ASU No. 2016-02 are expected to impact the Company’s consolidated statements of condition. However, the Company continues to evaluate the extent of potential impact the new guidance will have on the Company’s Consolidated Financial Statements. In June 2016, the FASB issued ASU No. 2016-13, “Measurement of Credit Losses on Financial Instruments.” This ASU significantly changes how entities will measure credit losses for most financial assets and certain other instruments that aren’t measured at fair value through net income. In issuing the standard, the FASB is responding to criticism that today’s guidance delays recognition of credit losses. The standard will replace today’s “incurred loss” approach with an “expected loss” model. The new model, referred to as the current expected credit loss (“CECL”) model, will apply to: (1) financial assets subject to credit losses and measured at amortized cost, and (2) certain off-balance sheet credit exposures. This includes, but is not limited to, loans, leases, held-to-maturity securities, loan commitments, and financial guarantees. The CECL model does not apply to available-for-sale (“AFS”) debt securities. For AFS debt securities with unrealized losses, entities will measure credit losses in a manner similar to what they do today, except that the losses will be recognized as allowances rather than reductions in the amortized cost of the securities. As a result, entities will recognize improvements to estimated credit losses immediately in earnings rather than as interest income over time, as they do today. The ASU also simplifies the accounting model for purchased credit-impaired debt securities and loans. ASU 2016-13 also expands the disclosure requirements regarding an entity’s assumptions, models, and methods for estimating the allowance for loan and lease losses. In addition, entities will need to disclose the amortized cost balance for each class of financial asset by credit quality indicator, disaggregated by the year of origination. ASU No. 2016-13 is effective for interim and annual reporting periods beginning after December 15, 2019; early adoption is permitted for interim and annual reporting periods beginning after December 15, 2018. Entities will apply the standard’s provisions as a cumulative-effect adjustment to retained earnings as of the beginning of the first reporting period in which the guidance is effective (i.e., modified retrospective approach). The Company’s preliminary evaluation indicates the provisions of ASU No. 2016-13 are expected to impact the Company’s Consolidated Financial Statements, in particular the level of the reserve for credit losses. However, the Company continues to evaluate the extent of the potential impact. In August 2016, the FASB issued ASU No. 2016-15, “Classification of Certain Cash Receipts and Cash Payments.” Current U.S. GAAP is unclear or does not include specific guidance on how to classify certain transactions in the statement of cash flows. This ASU is intended to reduce diversity in practice in how eight particular transactions are classified in the statement of cash flows. ASU No. 2016-15 is effective for interim and annual reporting periods beginning after December 15, 2017. Early adoption is permitted, provided that all of the amendments are adopted in the same period. Entities will be required to apply the guidance retrospectively. If it is impracticable to apply the guidance retrospectively for an issue, the amendments related to that issue would be applied prospectively. As this guidance only affects the classification within the statement of cash flows, ASU No. 2016-15 is not expected to have a material impact on the Company’s Consolidated Financial Statements. In January 2017, the FASB issued ASU No. 2017-04, “Simplifying the Test for Goodwill Impairment.” The guidance removes Step 2 of the goodwill impairment test, which requires a hypothetical purchase price allocation. Goodwill impairment will now be the amount by which a reporting unit’s carrying value exceeds its fair value, not to exceed the carrying amount of goodwill. All other goodwill impairment guidance will remain largely unchanged. ASU No. 2017-04 is effective for interim and annual reporting periods beginning after December 15, 2019, applied prospectively. Early adoption is permitted for any impairment tests performed after January 1, 2017. The Company expects to early adopt upon the next goodwill impairment test in 2017. ASU No. 2017-04 is not expected to have a material impact on the Company’s Consolidated Financial Statements. In March 2017, the FASB issued ASU No. 2017-07, “Improving the Presentation of Net Periodic Pension Cost and Net Periodic Post-retirement Benefit Cost.” Under the new guidance, employers will present the service cost component of the net periodic benefit cost in the same income statement line item as other employee compensation costs (e.g., Salaries and Benefits) arising from services rendered during the period. In addition, only the service cost component will be eligible for capitalization in assets. Employers will present the other components separately from the line item (e.g., Other Noninterest Expense) that includes the service cost. ASU No. 2017-07 is effective for interim and annual reporting periods beginning after December 15, 2017. Early adoption is permitted, however, the Company has decided not to early adopt. Employers will apply the guidance on the presentation of the components of net periodic benefit cost in the income statement retrospectively. The guidance limiting the capitalization of net periodic benefit cost in assets to the service cost component will be applied prospectively. The Company expects to utilize the ASU’s practical expedient allowing entities to estimate amounts for comparative periods using the information previously disclosed in their pension and other post-retirement benefit plan footnote. ASU No. 2017-07 is not expected to have a material impact on the Company’s Consolidated Financial Statements. In May 2017, the FASB issued ASU No. 2017-09, “Stock Compensation, Scope of Modification Accounting.” This ASU clarifies when changes to the terms of conditions of a share-based payment award must be accounted for as modifications. Companies will apply the modification accounting guidance if the value, vesting conditions or classification of the award changes. The new guidance should reduce diversity in practice and result in fewer changes to the terms of an award being accounted for as modifications, as the guidance will allow companies to make certain non-substantive changes to awards without accounting for them as modifications. It does not change the accounting for modifications. ASU No. 2017-09 is effective for interim and annual reporting periods beginning after December 15, 2017; early adoption is permitted. ASU No. 2017-09 is not expected to have a material impact on the Company’s Consolidated Financial Statements. In August 2017, the FASB issued ASU No. 2017-12, “Targeted Improvements to Accounting for Hedging Activities.” This ASU’s objectives are to (1) improve the transparency and understandability of information conveyed to financial statement users about an entity’s risk management activities by better aligning the entity’s financial reporting for hedging relationships with those risk management activities; and (2) reduce the complexity of and simplify the application of hedge accounting by preparers. ASU No. 2017-12 is effective for interim and annual reporting periods beginning after December 15, 2018; early adoption is permitted. The Company’s interest rate cap agreements are derivative financial instruments that are designated as formal hedging relationships. The Company is currently evaluating this ASU to determine whether its provisions will enhance the Company’s ability to employ risk management strategies, while improving the transparency and understanding of those strategies for financial statement users.

ACQUISITION

ACQUISITION	9 Months Ended
	Sep. 30, 2017
Business Combinations [Abstract]
ACQUISITION	ACQUISITION Lake Sunapee Bank Group On January 13, 2017, the Company completed its acquisition of Lake Sunapee Bank Group (“Lake Sunapee”). Lake Sunapee, as a holding company, had one banking subsidiary (“Lake Sunapee Bank”) that had 33 full service branches located throughout New Hampshire and Vermont. As a result of the transaction, Lake Sunapee Bank Group merged into Bar Harbor Bankshares, and Lake Sunapee Bank merged into Bar Harbor Bank. This business combination expanded the Company's geographic footprint and increased market share in its New England based franchise. The goodwill recognized results from the expected synergies and earnings accretion from this combination, including future cost savings related to the operations of Lake Sunapee Bank Group. On the acquisition date, Lake Sunapee had 8.38 million common shares outstanding, which were exchanged for 4.16 million of the Company's common shares based on a 0.4970 exchange ratio as defined in the merger agreement. The merger qualified as a reorganization for federal income tax purposes, and as a result, Lake Sunapee common shares exchanged for the Company's common shares were transferred on a tax-free basis. Bar Harbor Bankshares common stock issued in this exchange was valued at $43.69 per share based on the closing price posted on January 13, 2017 resulting in a consideration value of $181.92 million . The Company also paid $27 thousand to Lake Sunapee shareholders in lieu of the issuance of fractional shares. Total consideration paid at closing reflected the increase in Bar Harbor Bankshare's stock price since the time of the announcement. The results of Lake Sunapee's operations are included in the Company's Consolidated Statement of Income from the date of acquisition. The assets and liabilities in the Lake Sunapee acquisition were recorded at their fair value based on management’s best estimate using information available as of the date of acquisition. Consideration paid, and fair values of Lake Sunapee’s assets acquired and liabilities assumed, along with the resulting goodwill, are summarized in the following tables: (in thousands) As Acquired Fair Value Adjustments As Recorded at Acquisition Consideration paid: Bar Harbor Bankshares common stock issued to Lake Sunapee Bank Group stockholders (4,163,853 shares) $ 181,919 Cash paid for fractional shares 27 Total consideration paid 181,946 Recognized amounts of identifiable assets acquired and liabilities assumed, at fair value: Cash and short-term investments $ 40,970 $ (1,406 ) (a) $ 39,564 Investment securities 156,960 (1,381 ) (b) 155,579 Loans 1,217,927 (9,728 ) (c) 1,208,199 Premises and equipment 22,561 (351 ) (d) 22,210 Core deposit intangible — 7,786 (e) 7,786 Other assets 102,298 (50,419 ) (f) 51,879 Deposits (1,149,865 ) (746 ) (g) (1,150,611 ) Borrowings (232,261 ) (16 ) (h) (232,277 ) Deferred taxes, net (1,921 ) 10,217 (i) 8,296 Other liabilities (19,924 ) (4,087 ) (j) (24,011 ) Total identifiable net assets $ 136,745 $ (50,131 ) $ 86,614 Goodwill $ 95,332 Explanation of Certain Fair Value Adjustments a. Represents in-process payments that were made on the date of acquisition that were not recorded on Lake Sunapee's general ledger until after acquisition. b. Represents the write down of the book value of investments to their estimated fair value based on fair values on the date of acquisition. c. Represents the write down of the book value of loans to their estimated fair value based on current interest rates and expected cash flows, which includes an estimate of expected loan loss inherent in the portfolio. The adjustments also includes the reversal of Lake Sunapee Bank's historic allowance for loan losses. Loans that met the criteria and are being accounted for in accordance with ASC 310-30, Loans and Securities Acquired with Deteriorated Credit Quality, had a book value of $23.34 million and have a fair value $18.45 million . Non-impaired loans accounted for under ASC 310-10, Overall, had a book value of $1.20 billion and have a fair value of $1.188 billion . ASC 310-30 loans have a $1.09 million fair value adjustment discount that is accretable in earnings over the weighted average life of three years using the effective yield as determined on the date of acquisition. The effective yield is periodically adjusted for changes in expected flows. ASC 310-10 loans have a $11.40 million fair value adjustment discount that is amortized into expense over the remaining term of the loans using the effective interest method, or a straight-line method if the loan is a revolving credit facility. d. Represents the adjustment of the book value of buildings and equipment, to their estimated fair value based on appraisals and other methods. The adjustments will be depreciated over the estimated economic lives of the assets. e. Represents the value of the core deposit base assumed in the acquisition. The core deposit asset was recorded as an identifiable intangible asset and will be amortized using a straight-line method over the average life of the deposit base, which is estimated to be twelve years . f. Primarily represents the write-off of historical goodwill and unamortized intangibles recorded by Lake Sunapee from prior acquisitions that are not carried over to the Company's balance sheet. These adjustments are not accretable into earnings in the statement of income. Also represents the value of customer list intangibles which are accretable into earnings in the statement of income. g. Represents adjustments made to time deposits due to the weighted average contractual interest rates exceeding the cost of similar funding at the time of acquisition. The amount will be amortized using a straight-line method over the estimated useful life of one year . h. Represents the present value difference between cash flows of current debt instruments using contractual rates and those of similar borrowings on the date of acquisition. The adjustment will be amortized over the remaining four year weighted average contractual life. i. Represents net deferred tax assets resulting from the fair value adjustments related to the acquired assets and liabilities, identifiable intangibles, and other purchase accounting adjustments. j. Primarily represents the impact of change in control effects on post-retirement liabilities assumed by the Company, which are not accretable into earnings in the statement of income. Except for collateral dependent loans with deteriorated credit quality, the fair values for loans acquired were estimated using cash flow projections based on the remaining maturity and repricing terms. Cash flows were adjusted by estimating future credit losses and the rate of prepayments. Projected monthly cash flows were then discounted to present value using a risk-adjusted market rate for similar loans. To estimate the fair value for collateral dependent loans with deteriorated credit quality, we analyzed the underlying collateral of the loans assuming the fair values of the loans were derived from the eventual sale of the collateral. Those values were discounted using market derived rates of return, with consideration given to the period of time and costs associated with the foreclosure and disposition of the collateral. There was no carryover of the seller’s allowance for credit losses associated with the loans that were acquired in the acquisition as the loans were initially recorded at fair value. Information about the acquired loan portfolio subject to ASC 310-30 as of January 13, 2017 is, as follows (in thousands): ASC 310-30 Loans Gross contractual receivable amounts at acquisition $ 23,338 Contractual cash flows not expected to be collected (nonaccretable discount) (3,801 ) Expected cash flows at acquisition 19,537 Interest component of expected cash flows (accretable discount) (1,089 ) Fair value of acquired loans $ 18,448 Direct acquisition and integration costs were expensed as incurred, and totaled $5.9 million during the nine months ending September 30, 2017 and were $ 812 thousand for the same period of 2016 . For the three months ending September 30, 2017 direct acquisition and integration costs totaled $346 thousand and were $320 thousand for the same period of 2016 . Pro Forma Information (unaudited) The following table presents selected unaudited pro forma financial information reflecting the acquisition of Lake Sunapee Bank Group assuming the acquisition was completed as of January 1, 2016. The unaudited pro forma financial information includes adjustments for scheduled amortization and accretion of fair value adjustments recorded at the acquisition. These adjustments would have been different if they had been recorded on January 1, 2016, and they do not include the impact of prepayments. The unaudited pro forma financial information is presented for illustrative purposes only and is not necessarily indicative of the combined financial results of the Company and Lake Sunapee had the transaction actually been completed at the beginning of the periods presented, nor does it indicate future results for any other interim or full-year period. Pro forma basic and diluted earnings per common share were calculated using the Company's actual weighted-average shares outstanding for the periods presented plus 4.16 million shares issued as a result of the acquisition. The unaudited pro forma information is based on the actual financial statements of the Company and Lake Sunapee for the periods shown until the date of acquisition, at which time Lake Sunapee operations became included in the Company's financial statements. The Company has determined it is impractical to report the amounts of revenue and earnings of the acquired entity since the acquisition date. Due to the integration of its operations with those of the organization, the Company does not record revenue and earnings separately for these operations. The unaudited pro forma information, for the nine months ended September 30, 2017 and 2016 , set forth below reflects adjustments related to amortization and accretion of purchase accounting fair value adjustments and an estimated tax rate of 37.57% . Direct acquisition expenses incurred by the Company during 2017 , as noted above, are reversed for the purposes of this unaudited pro forma information. Furthermore, the unaudited pro forma information does not reflect management’s estimate of any revenue-enhancing or anticipated cost-savings that could occur as a result of the acquisition. Information in the following table is shown in thousands, except earnings per share: Pro Forma (unaudited) 2017 2016 Net interest income $ 69,846 $ 67,670 Non-interest income 20,883 25,808 Net income 26,133 21,371 Pro forma earnings per share: Basic $ 1.69 $ 1.40 Diluted $ 1.68 $ 1.39

SECURITIES AVAILABLE FOR SALE

SECURITIES AVAILABLE FOR SALE	9 Months Ended
	Sep. 30, 2017
Investments, Debt and Equity Securities [Abstract]
SECURITIES AVAILABLE FOR SALE	SECURITIES AVAILABLE FOR SALE The following is a summary of securities available for sale: (In thousands) Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value September 30, 2017 Securities available for sale Debt securities: Obligations of US Government sponsored enterprises $ 6,952 $ 27 $ — $ 6,979 Mortgage-backed securities: US Government-sponsored enterprises 438,332 3,413 3,788 437,957 US Government agency 102,044 695 601 102,138 Private label 562 162 5 719 Obligations of states and political subdivisions thereof 140,475 2,818 1,311 141,982 Corporate bonds 28,245 441 2 28,684 Total securities available for sale $ 716,610 $ 7,556 $ 5,707 $ 718,459 December 31, 2016 Securities available for sale Debt securities: Obligations of US Government sponsored enterprises $ — $ — $ — $ — Mortgage-backed securities: US Government-sponsored enterprises 330,635 2,682 4,865 328,452 US Government agency 76,722 797 613 76,906 Private label 936 207 11 1,132 Obligations of states and political subdivisions thereof 123,832 1,941 3,407 122,366 Corporate bonds — — — — Total securities available for sale $ 532,125 $ 5,627 $ 8,896 $ 528,856 The amortized cost and estimated fair value of available for sale (“AFS”) securities segregated by contractual maturity at September 30, 2017 are presented below. Expected maturities may differ from contractual maturities because issuers may have the right to call or prepay obligations. Mortgage-backed securities are shown in total, as their maturities are highly variable. Available for sale Amortized Fair (In thousands) Cost Value Within 1 year $ 3,613 $ 3,627 Over 1 year to 5 years 18,499 18,735 Over 5 years to 10 years 73,997 75,366 Over 10 years 620,501 620,731 Total securities available for sale $ 716,610 $ 718,459 Securities with unrealized losses, segregated by the duration of their continuous unrealized loss positions, are summarized as follows: Less Than Twelve Months Over Twelve Months Total (In thousands) Gross Unrealized Losses Fair Value Gross Unrealized Losses Fair Value Gross Fair September 30, 2017 Securities available for sale Debt securities: Obligations of US Government sponsored enterprises $ — $ — $ — $ — $ — $ — Mortgage-backed securities: US Government-sponsored enterprises 1,559 150,524 2,229 64,882 3,788 215,406 US Government agency 345 48,529 256 11,880 601 60,409 Private label — 7 5 134 5 141 Obligations of states and political subdivisions thereof 89 8,838 1,222 31,570 1,311 40,408 Corporate bonds 2 3,038 — — 2 3,038 Total securities available for sale $ 1,995 $ 210,936 $ 3,712 $ 108,466 $ 5,707 $ 319,402 December 31, 2016 Securities available for sale Debt securities: Obligations of US Government sponsored enterprises $ — $ — $ — $ — $ — $ — Mortgage-backed securities: US Government-sponsored enterprises 4,369 197,914 496 10,120 4,865 208,034 US Government agency 472 36,941 141 4,263 613 41,204 Private label — 107 11 312 11 419 Obligations of states and political subdivisions thereof 3,252 76,803 155 3,916 3,407 80,719 Corporate bonds — — — — — — Total securities available for sale $ 8,093 $ 311,765 $ 803 $ 18,611 $ 8,896 $ 330,376 Securities Impairment: As a part of the Company’s ongoing security monitoring process, the Company identifies securities in an unrealized loss position that could potentially be other-than-temporarily impaired. For the three and nine months ended September 30, 2017 and 2016 the Company did not record any other-than-temporary impairment (“OTTI”) losses. Three Months Ended September 30, 2017 2016 Estimated credit losses as of June 30, $ 1,697 $ 1,697 Reductions for securities paid off during the period — — Estimated credit losses at end of the period $ 1,697 $ 1,697 Nine Months Ended September 30, 2017 2016 Estimated credit losses as of prior year-end, $ 1,697 $ 3,180 Reductions for securities paid off during the period — 1,483 Estimated credit losses at end of the period $ 1,697 $ 1,697 Visa Class B Common Shares The Company was a member of the Visa USA payment network and was issued Class B shares in connection with the Visa Reorganization and the Visa Inc. initial public offering in March 2008. The Visa Class B shares are transferable only under limited circumstances until they can be converted into shares of the publicly traded class of Visa stock. This conversion cannot happen until the settlement of certain litigation, which is indemnified by Visa members. Since its initial public offering, Visa has funded a litigation reserve based upon a change in the conversion ratio of Visa Class B shares into Visa Class A shares. At its discretion, Visa may continue to increase the conversion rate in connection with any settlements in excess of amounts then in escrow for that purpose and reduce the conversion rate to the extent that it adds any funds to the escrow in the future. Based on the existing transfer restriction and the uncertainty of the litigation, the Company has recorded its Visa Class B shares on its statements of condition at zero value for all reporting periods since 2008. At September 30, 2017 , the Company owned 11,623 of Visa Class B shares with a then current conversion ratio to Visa Class A shares of 1.648 (or 19,158 Visa Class A shares). Upon termination of the existing transfer restriction and settlement of the litigation, and to the extent that the Company continues to own such Visa Class B shares in the future, the Company expects to record its Visa Class B shares at fair value. For securities with unrealized losses, the following information was considered in determining that the impairments were not other-than-temporary: Debt Securities The Company expects to recover its amortized cost basis on all debt securities in its AFS portfolio. Furthermore, the Company does not intend to sell nor does it anticipate that it will be required to sell any of its securities in an unrealized loss position as of September 30, 2017 , prior to this recovery. The Company’s ability and intent to hold these securities until recovery is supported by the Company’s strong capital and liquidity positions as well as its historically low portfolio turnover. The following summarizes, by investment security type, the basis for the conclusion that the debt securities in an unrealized loss position within the Company’s AFS were not other-than-temporarily impaired at September 30, 2017 : US Government-sponsored enterprises At September 30, 2017 , 275 out of the total 789 securities in the Company’s portfolios of AFS US Government sponsored enterprises were in unrealized loss positions. Aggregate unrealized losses represented 1.7% of the amortized cost of securities in unrealized loss positions.The Federal National Mortgage Association (“FNMA”) and Federal Home Loan Mortgage Corporation (“FHLMC”) guarantee the contractual cash flows of all of the Company’s US government-sponsored enterprises. The securities are investment grade rated and there were no material underlying credit downgrades during the quarter. All securities are performing. US Government agencies At September 30, 2017 , 62 out of the total 208 securities in the Company’s portfolios of AFS US Government agency securities were in unrealized loss positions. Aggregate unrealized losses represented 1.0% of the amortized cost of securities in unrealized loss positions. The Government National Mortgage Association (“GNMA”) guarantees the contractual cash flows of all of the Company’s US government agency securities. The securities are investment grade rated and there were no material underlying credit downgrades during the quarter. All securities are performing. Private-label At September 30, 2017 , 8 of the total 26 securities in the Company’s portfolio of AFS private-label mortgage-backed securities were in unrealized loss positions. Aggregate unrealized losses represented 3.3% of the amortized cost of securities in unrealized loss positions. Based upon the foregoing considerations, and the expectation that the Company will receive all of the future contractual cash flows related to the amortized cost on these securities, the Company does not consider there to be any additional other-than-temporary impairment with respect to these securities. Obligations of states and political subdivisions thereof At September 30, 2017 , 79 of the total 262 securities in the Company’s portfolio of AFS municipal bonds and obligations were in unrealized loss positions. Aggregate unrealized losses represented 3.1% of the amortized cost of securities in unrealized loss positions. The Company continually monitors the municipal bond sector of the market carefully and periodically evaluates the appropriate level of exposure to the market. At this time, the Company feels the bonds in this portfolio carry minimal risk of default and the Company is appropriately compensated for that risk. There were no material underlying credit downgrades during the quarter. All securities are performing. Corporate bonds At September 30, 2017 , one out of 12 securities in the Company’s portfolio of AFS corporate bonds were in an unrealized loss position. The aggregate unrealized loss represents 0.1% of the amortized cost of bonds in unrealized loss positions. The Company reviews the financial strength of all of these bonds and has concluded that the amortized cost remains supported by the expected future cash flows of these securities.

LOANS

LOANS	9 Months Ended
	Sep. 30, 2017
Receivables [Abstract]
LOANS	LOANS The Company’s loan portfolio is comprised of the following segments: commercial real estate, commercial and industrial, residential real estate, and consumer loans. Commercial real estate loans includes single and multi-family, commercial construction and land, and other commercial real estate classes. Commercial and industrial loans includes loans to commercial businesses, agricultural and other loans to farmers, and tax exempt loans. Residential real estate loans consists of mortgages for 1 to 4 family housing. Consumer loans include home equity loans, indirect auto and other installment lending. The Company’s lending activities are principally conducted in Maine, New Hampshire, and Vermont. Total loans include business activity loans and acquired loans. Acquired loans are those loans acquired from Lake Sunapee Bank Group. The following is a summary of total loans: September 30, 2017 December 31, 2016 (In thousands) Business Activities Loans Acquired Loans Total Business Activities Loans Acquired Loans Total Commercial Real Estate: Construction and land development $ 33,692 $ 15,593 $ 49,285 $ 14,695 $ — $ 14,695 Other commercial real estate 455,847 288,440 744,287 403,424 — 403,424 Total Commercial Real Estate: 489,539 304,033 793,572 418,119 — 418,119 Commercial and Industrial: Other Commercial 172,186 68,090 240,276 103,586 — 103,586 Agricultural and other loans to farmers 30,483 — 30,483 31,808 — 31,808 Tax exempt 40,776 45,537 86,313 15,846 — 15,846 Total Commercial and Industrial: 243,445 113,627 357,072 151,240 — 151,240 Total Commercial Loans: 732,984 417,660 1,150,644 569,359 — 569,359 Residential Real Estate: Residential mortgages 568,277 584,351 1,152,628 506,612 — 506,612 Total Residential Real Estate: 568,277 584,351 1,152,628 506,612 — 506,612 Consumer: Home equity 50,610 64,695 115,305 46,921 — 46,921 Other consumer 7,645 2,640 10,285 6,172 — 6,172 Total Consumer: 58,255 67,335 125,590 53,093 — 53,093 Total Loans: $ 1,359,516 $ 1,069,346 $ 2,428,862 $ 1,129,064 $ — $ 1,129,064 The carrying amount of the acquired loans at September 30, 2017 totaled $1.069 billion . A subset of these loans was determined to have evidence of credit deterioration at acquisition date, which is accounted for in accordance with ASC 310-30. These purchased credit-impaired loans presently maintain a carrying value of $14.4 million (and a note balance of $19.5 million ). These loans are evaluated for impairment through the periodic reforecasting of expected cash flows. Loans considered not impaired at acquisition date had a carrying amount of $1.055 billion . The following table summarizes activity in the accretable yield for the acquired loan portfolio that falls under the purview of ASC 310-30, Accounting for Certain Loans or Debt Securities Acquired in a Transfer: Three Months Ended September 30, (In thousands) 2017 2016 Balance at beginning of period $ 4,567 $ — Acquisitions — — Reclassification from nonaccretable difference for loans with improved cash flows 513 — Accretion (423 ) — Balance at end of period $ 4,657 $ — Nine Months Ended September 30, (In thousands) 2017 2016 Balance at beginning of period $ — $ — Acquisitions 3,398 — Reclassification from nonaccretable difference for loans with improved cash flows 2,257 — Accretion (998 ) — Balance at end of period $ 4,657 $ — The following is a summary of past due loans at September 30, 2017 and December 31, 2016 : Business Activities Loans (in thousands) 30-59 Days Past Due 60-89 Days Past Due 90 Days or Greater Past Due Total Past Due Current Total Loans Past Due > 90 days and Accruing September 30, 2017 Commercial Real Estate: Construction and land development $ — $ — $ 637 $ 637 $ 33,055 $ 33,692 $ — Other commercial real estate 407 121 702 1,230 454,617 455,847 — Total Commercial Real Estate: 407 121 1,339 1,867 487,672 489,539 — Commercial and Industrial: Other Commercial 401 150 159 710 171,476 172,186 — Agricultural and other loans to farmers 600 90 10 700 29,783 30,483 — Tax exempt — — — — 40,776 40,776 — Total Commercial and Industrial: 1,001 240 169 1,410 242,035 243,445 — Total Commercial Loans: 1,408 361 1,508 3,277 729,707 732,984 — Residential Real Estate: Residential mortgages 2,904 172 1,260 4,336 563,941 568,277 — Total Residential Real Estate: 2,904 172 1,260 4,336 563,941 568,277 — Consumer: Home equity 306 25 100 431 50,179 50,610 — Other consumer 60 21 26 107 7,538 7,645 — Total Consumer: 366 46 126 538 57,717 58,255 — — Total Loans: $ 4,678 $ 579 $ 2,894 $ 8,151 $ 1,351,365 $ 1,359,516 $ — Business Activities Loans (in thousands) 30-59 Days Past Due 60-89 Days Past Due 90 Days or Greater Past Due Total Past Due Current Total Loans Past Due > 90 days and Accruing December 31, 2016 Commercial Real Estate: Construction and land development $ — $ — $ — $ — $ 14,695 $ 14,695 $ — Other commercial real estate 195 554 1,665 2,414 401,010 403,424 — Total Commercial Real Estate: 195 554 1,665 2,414 415,705 418,119 — Commercial and Industrial: Other Commercial 61 45 201 307 103,279 103,586 — Agricultural and other loans to farmers 231 — — 231 31,577 31,808 — Tax exempt — — — — 15,846 15,846 — Total Commercial and Industrial: 292 45 201 538 150,702 151,240 — Total Commercial Loans: 487 599 1,866 2,952 566,407 569,359 — Residential Real Estate: Residential mortgages 4,484 429 938 5,851 500,761 506,612 — Total Residential Real Estate: 4,484 429 938 5,851 500,761 506,612 — Consumer: Home equity — — 15 15 46,906 46,921 — Other consumer 103 1 6 110 6,062 6,172 — Total Consumer: 103 1 21 125 52,968 53,093 — — Total Loans: $ 5,074 $ 1,029 $ 2,825 $ 8,928 $ 1,120,136 $ 1,129,064 $ — Acquired Loans (in thousands) 30-59 Days Past Due 60-89 Days Past Due 90 Days or Greater Past Due Total Past Due Acquired Credit Impaired Total Loans Past Due > 90 days and Accruing September 30, 2017 Commercial Real Estate: Construction and land development $ 20 $ 10 $ — $ 30 $ 258 $ 15,593 $ — Other commercial real estate 314 25 591 930 9,760 288,440 — Total Commercial Real Estate: 334 35 591 960 10,018 304,033 — Commercial and Industrial: Other Commercial 396 144 — 540 917 68,090 163 Agricultural and other loans to farmers — — — — — — — Tax exempt — — — — — 45,537 — Total Commercial and Industrial: 396 144 — 540 917 113,627 163 Total Commercial Loans: 730 179 591 1,500 10,935 417,660 163 Residential Real Estate: Residential mortgages 1,089 13 868 1,970 3,398 584,351 — Total Residential Real Estate: 1,089 13 868 1,970 3,398 584,351 — Consumer: Home equity 388 155 193 736 40 64,695 — Other consumer 12 144 49 205 3 2,640 — Total Consumer: 400 299 242 941 43 67,335 — — Total Loans: $ 2,219 $ 491 $ 1,701 $ 4,411 $ 14,376 $ 1,069,346 $ 163 Non Accrual Loans The following is summary information pertaining to non-accrual loans at September 30, 2017 and December 31, 2016 : September 30, 2017 December 31, 2016 (In thousands) Business Activities Loans Acquired Loans Total Business Activities Loans Acquired Loans Total Commercial Real Estate: Construction and land development $ 637 $ — $ 637 $ — $ — $ — Other commercial real estate 1,238 591 1,829 2,564 — 2,564 Total Commercial Real Estate: 1,875 591 2,466 2,564 — 2,564 Commercial and Industrial: Other Commercial 183 — 183 284 — 284 Agricultural and other loans to farmers 53 — 53 31 — 31 Tax exempt — — — — — — Total Commercial and Industrial: 236 — 236 315 — 315 Total Commercial Loans: 2,111 591 2,702 2,879 — 2,879 Residential Real Estate: Residential mortgages 2,751 868 3,619 3,419 — 3,419 Total Residential Real Estate: 2,751 868 3,619 3,419 — 3,419 Consumer: Home equity 151 193 344 90 — 90 Other consumer 103 49 152 108 — 108 Total Consumer: 254 242 496 198 — 198 Total Loans: $ 5,116 $ 1,701 $ 6,817 $ 6,496 $ — $ 6,496 Loans evaluated for impairment as of September 30, 2017 and December 31, 2016 were as follows: Business Activities Loans (In thousands) Commercial real estate Commercial and industrial Residential real estate Consumer Total September 30, 2017 Loans receivable: Balance at end of period Individually evaluated for impairment $ 2,585 $ 138 $ 1,744 $ 68 $ 4,535 Collectively evaluated 486,954 243,307 566,533 58,187 1,354,981 Total $ 489,539 $ 243,445 $ 568,277 $ 58,255 $ 1,359,516 Business Activities Loans (In thousands) Commercial real estate Commercial and industrial Residential real estate Consumer Total December 31, 2016 Loans receivable: Balance at end of period Individually evaluated for impairment $ 4,481 $ 486 $ 1,709 $ 33 $ 6,709 Collectively evaluated 413,638 150,754 504,903 53,060 1,122,355 Total $ 418,119 $ 151,240 $ 506,612 $ 53,093 $ 1,129,064 Acquired Loans (In thousands) Commercial real estate Commercial and industrial Residential real estate Consumer Total September 30, 2017 Loans receivable: Balance at end of period Individually evaluated for impairment $ 408 $ 470 $ 271 $ 156 $ 1,305 Purchased Credit Impaired 10,018 917 3,398 43 14,376 Collectively evaluated 293,607 112,240 580,682 67,136 1,053,665 Total $ 304,033 $ 113,627 $ 584,351 $ 67,335 $ 1,069,346 The following is a summary of impaired loans at September 30, 2017 and December 31, 2016 : Business Activities Loans September 30, 2017 (In thousands) Recorded Investment Unpaid Principal Balance Related Allowance With no related allowance: Construction and land development $ — $ — $ — Commercial real estate other 1,198 1,175 — Commercial other 96 97 — Agricultural and other loans to farmers — — — Tax exempt loans — — — Residential real estate 1,257 1,267 — Home equity 13 13 — Consumer other — — — With an allowance recorded: Construction and land development $ 637 $ 2,563 $ 59 Commercial real estate other 750 808 331 Commercial other 42 42 2 Agricultural and other loans to farmers — — — Tax exempt loans — — — Residential real estate 487 487 44 Home equity 55 55 55 Consumer other — — — Total Commercial real estate $ 2,585 $ 4,546 $ 390 Commercial and industrial 138 139 2 Residential real estate 1,744 1,754 44 Consumer 68 68 55 Total impaired loans $ 4,535 $ 6,507 $ 491 Acquired Loans September 30, 2017 (In thousands) Recorded Investment Unpaid Principal Balance Related Allowance With no related allowance: Construction and land development $ — $ — $ — Commercial real estate other 108 107 — Commercial other 470 483 — Agricultural and other loans to farmers — — — Tax exempt loans — — — Residential real estate 271 278 — Home equity 156 156 — Consumer other — — — With an allowance recorded: Construction and land development $ — $ — $ — Commercial real estate other 300 302 168 Commercial other — — — Agricultural and other loans to farmers — — — Tax exempt loans — — — Residential real estate — — — Home equity — — — Consumer other — — — Total Commercial real estate $ 408 $ 409 $ 168 Commercial and industrial 470 483 — Residential real estate 271 278 — Consumer 156 156 — Total impaired loans $ 1,305 $ 1,326 $ 168 Business Activities Loans December 31, 2016 (In thousands) Recorded Investment Unpaid Principal Balance Related Allowance With no related allowance: Construction and land development $ — $ — $ — Commercial real estate other 2,831 2,919 — Commercial other 130 130 — Agricultural and other loans to farmers 139 139 — Tax exempt loans — — — Residential real estate 1,387 1,504 — Home equity 16 16 — Consumer other 2 2 — With an allowance recorded: Construction and land development $ — $ — $ — Commercial real estate other 1,650 3,575 193 Commercial other 217 367 173 Agricultural and other loans to farmers — — — Tax exempt loans — — — Residential real estate 322 322 49 Home equity — — — Consumer other 15 15 9 Total Commercial real estate $ 4,481 $ 6,494 $ 193 Commercial and industrial 486 636 173 Residential real estate 1,709 1,826 49 Consumer 33 33 9 Total impaired loans $ 6,709 $ 8,989 $ 424 The following is a summary of the average recorded investment and interest income recognized on impaired loans as of September 30, 2017 and 2016 : Business Activities Loan Nine Months Ended September 30, 2017 Nine Months Ended September 30, 2016 (in thousands) Average Recorded Investment Cash Basis Interest Income Recognized Average Recorded Investment Cash Basis Interest Income Recognized With no related allowance: Construction and land development $ — $ — $ — $ — Commercial real estate other 1,716 64 2,713 131 Commercial other 99 6 141 2 Agricultural and other loans to farmers 8 1 131 8 Tax exempt loans — — — — Residential real estate 1,245 31 1,344 55 Home equity 13 — 17 1 Consumer other 5 2 — 1 With an allowance recorded: Construction and land development $ 637 $ — $ 928 $ — Commercial real estate other 693 — 551 — Commercial other 44 1 221 — Agricultural and other loans to farmers — — — — Tax exempt loans — — — — Residential real estate 268 5 331 — Home equity 12 — — — Consumer other — — 17 — Total Commercial real estate $ 3,046 $ 64 $ 4,192 $ 131 Commercial and industrial 151 8 493 10 Residential real estate 1,513 36 1,675 55 Consumer 30 2 34 2 Total impaired loans $ 4,740 $ 110 $ 6,394 $ 198 Acquired Loans Nine Months Ended September 30, 2017 Nine Months Ended September 30, 2016 (in thousands) Average Recorded Investment Cash Basis Interest Income Recognized Average Recorded Investment Cash Basis Interest Income Recognized With no related allowance: Construction and land development $ — $ — $ — $ — Commercial real estate other 89 — — — Commercial other 171 — — — Agricultural and other loans to farmers — — — — Tax exempt loans — — — — Residential real estate 254 1 — — Home equity 47 — — — Consumer other 9 — — — With an allowance recorded: Construction and land development $ — $ — $ — $ — Commercial real estate other 46 — — — Commercial other — — — — Agricultural and other loans to farmers — — — — Tax exempt loans — — — — Residential real estate — — — — Home equity — — — — Consumer other — — — — Total Commercial real estate $ 135 $ — $ — $ — Commercial and industrial 171 — — — Residential real estate 254 1 — — Consumer 56 — — — Total impaired loans $ 616 $ 1 $ — $ — Troubled Debt Restructuring Loans The Company’s loan portfolio also includes certain loans that have been modified in a Troubled Debt Restructuring ("TDR"), where economic concessions have been granted to borrowers who have experienced or are expected to experience financial difficulties. These concessions typically result from the Company’s loss mitigation activities and could include reductions in the interest rate, payment extensions, forgiveness of principal, forbearance, or other actions. Certain TDRs are classified as nonperforming at the time of restructure and may only be returned to performing status after considering the borrower’s sustained repayment performance for a reasonable period, generally six months . TDRs are evaluated individually for impairment and may result in a specific allowance amount allocated to an individual loan. The following tables include the recorded investment and number of modifications identified during the three and nine months ended September 30, 2017 and for the three and nine months ended September 30, 2016 , respectively. The table includes the recorded investment in the loans prior to a modification and also the recorded investment in the loans after the loans were restructured. The modifications for the three and nine months ended September 30, 2017 were attributable to interest rate concessions, maturity date extensions, reamortization or a combination of two concessions. The modifications for the three and nine months ending September 30, 2016 were attributable to interest rate concessions, maturity date extensions or a combination of both. Three Months Ended September 30, 2017 (Dollars in thousands) Number of Modifications Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Troubled Debt Restructurings Commercial installment 5 $ 483 $ 483 Agricultural and other loans to farmers — — — Commercial real estate 4 144 144 Residential real estate — — — Home equity — — — Consumer other — — — Total 9 $ 627 $ 627 Three Months Ended September 30, 2016 (Dollars in thousands) Number of Modifications Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Troubled Debt Restructurings Commercial installment 2 $ 51 $ 51 Commercial real estate 2 936 915 Consumer other 1 9 9 Total 5 $ 996 $ 975 Nine Months Ended September 30, 2017 (Dollars in thousands) Number of Modifications Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Troubled Debt Restructurings Commercial installment 6 $ 563 $ 549 Agricultural and other loans to farmers 1 19 18 Commercial real estate 6 388 333 Residential real estate 3 692 675 Home equity 1 13 13 Consumer other 1 38 37 Total 18 $ 1,713 $ 1,625 Nine Months Ended September 30, 2016 (Dollars in thousands) Number of Modifications Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Troubled Debt Restructurings Commercial installment 2 $ 51 $ 51 Agricultural and other loans to farmers 2 30 24 Commercial real estate 5 1,361 1,326 Consumer Other 1 9 9 Total 10 $ 1,451 $ 1,410 For the three and nine months ended September 30, 2017 , there were no loans that were restructured that had subsequently defaulted during the period. The evaluation of certain loans individually for specific impairment includes loans that were previously classified as TDRs or continue to be classified as TDRs. As of September 30, 2017 , the Company maintained foreclosed residential real estate property with a fair value of $122 thousand . Additionally, residential mortgage loans collateralized by real estate property that are in the process of foreclosure as of September 30, 2017 and December 31, 2016 totaled $772 thousand and $2.4 million , respectively. As of December 31, 2016 , foreclosed residential real estate property totaled $90 thousand .

LOAN LOSS ALLOWANCE

LOAN LOSS ALLOWANCE	9 Months Ended
	Sep. 30, 2017
Receivables [Abstract]
LOAN LOSS ALLOWANCE	LOAN LOSS ALLOWANCE Activity in the allowance for loan losses for the nine months ended September 30, 2017 and 2016 was as follows: Business Activities Loans At or for the Nine Months Ended September 30, 2017 (In thousands) Commercial real estate Commercial and industrial Residential real estate Consumer Total Balance at beginning of period $ 5,145 $ 1,952 $ 2,721 $ 601 $ 10,419 Charged-off loans (124 ) (189 ) (226 ) (87 ) (626 ) Recoveries on charged-off loans 9 7 65 7 88 Provision/(releases) for loan losses 310 405 941 40 1,696 Balance at end of period $ 5,340 $ 2,175 $ 3,501 $ 561 $ 11,577 Individually evaluated for impairment 391 2 44 55 492 Collectively evaluated 4,949 2,173 3,457 506 11,085 Total $ 5,340 $ 2,175 $ 3,501 $ 561 $ 11,577 Business Activities Loans At or for the Nine Months Ended September 30, 2016 Commercial real estate Commercial and industrial Residential real estate Consumer Total Balance at beginning of period $ 4,430 $ 1,590 $ 2,747 $ 672 $ 9,439 Charged-off loans (133 ) (90 ) (141 ) (19 ) (383 ) Recoveries on charged-off loans 35 200 36 22 293 Provision/(releases) for loan losses 719 39 38 (42 ) 754 Balance at end of period $ 5,051 $ 1,739 $ 2,680 $ 633 $ 10,103 Individually evaluated for impairment 100 174 87 10 371 Collectively evaluated 4,951 1,565 2,593 623 9,732 Total $ 5,051 $ 1,739 $ 2,680 $ 633 $ 10,103 Acquired Loans At or for the Nine Months Ended September 30, 2017 (In thousands) Commercial real estate Commercial and industrial Residential real estate Consumer Total Balance at beginning of period $ — $ — $ — $ — $ — Charged-off loans (54 ) (18 ) (31 ) (19 ) (122 ) Recoveries on charged-off loans — — — — — Provision/(releases) for loan losses 360 49 67 19 495 Balance at end of period $ 306 $ 31 $ 36 $ — $ 373 Individually evaluated for impairment 168 — — — 168 Collectively evaluated 138 31 36 — 205 Total $ 306 $ 31 $ 36 $ — $ 373 There were no loans meeting the definition of acquired for the nine month period ending September 30, 2016 . Loan Origination/Risk Management: The Bank has certain lending policies and procedures in place that are designed to maximize loan income within an acceptable level of risk. The Bank’s board of directors reviews and approves these policies and procedures on a regular basis. A reporting system supplements the review process by providing management and the Bank's board of directors with frequent reports related to loan production, loan quality, concentrations of credit, loan delinquencies and non-performing loans and potential problem loans. The Bank seeks to diversify the loan portfolio as a means of managing risk associated with fluctuations in economic conditions. Credit Quality Indicators/Classified Loans: In monitoring the credit quality of the portfolio, management applies a credit quality indicator and uses an internal risk rating system to categorize commercial loans. These credit quality indicators range from one through nine , with a higher number correlating to increasing risk of loss. These ratings are used as inputs to the calculation of the allowance for loan losses. Consistent with regulatory guidelines, the Bank provides for the classification of loans which are considered to be of lesser quality as substandard, doubtful, or loss (i.e. risk rated 7 , 8 and 9 , respectively). The following are the definitions of the Bank’s credit quality indicators: Pass: Loans within all classes of commercial portfolio segments that are not adversely rated, are contractually current as to principal and interest, and are otherwise in compliance with the contractual terms of the loan agreement. Management believes that there is a low risk of loss related to these loans that are considered pass. Special mention: Loans that do not expose the Bank to risk sufficient to warrant classification in one of the subsequent categories, but which possess some weaknesses, are designated as special mention. A special mention loan has potential weaknesses that deserve management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the asset or in the institution’s credit position at some future date. This might include loans which the lending officer may be unable to supervise properly because of: (i) lack of expertise, inadequate loan agreement; (ii) the poor condition of or lack of control over collateral; or (iii) failure to obtain proper documentation or any other deviations from prudent lending practices. Economic or market conditions which may, in the future, affect the obligor may warrant special mention of the asset. Loans for which an adverse trend in the borrower's operations or an imbalanced position in the balance sheet which has not reached a point where the liquidation is jeopardized may be included in this classification. Special mention loans are not adversely classified and do not expose the Bank to sufficient risks to warrant classification. Substandard: The Bank considers a loan substandard if it is inadequately protected by the current net worth and paying capacity of the borrower or of the collateral pledged, if any. Substandard loans have a well-defined weakness that jeopardizes liquidation of the debt. Substandard loans include those loans where there is the distinct possibility of some loss of principal, if the deficiencies are not corrected. Doubtful: Loans that the Bank classifies as doubtful have all of the weaknesses inherent in those loans that are classified as substandard but also have the added characteristic that the weaknesses present make collection or liquidation in full, on the basis of currently existing facts, conditions, and values, highly questionable and improbable. The possibility of loss is high but because of certain important and reasonably specific pending factors which may work to the advantage and strengthening of the loan, its classification as loss is deferred until its more exact status is determined. Pending factors include proposed merger, acquisition, or liquidation procedures, capital injection, perfecting liens on additional collateral and refinancing plans. The entire amount of the loan might not be classified as doubtful when collection of a specific portion appears highly probable. Loans are generally not classified doubtful for an extended period of time (i.e., over a year). Loss: Loans that the Bank classifies as losses are those considered uncollectible and of such little value that their continuance as an asset is not warranted and the uncollectible amounts are charged-off. This classification does not mean that the asset has absolutely no recovery or salvage value, but rather it is not practical or desirable to defer writing off this worthless asset even though partial recovery may be affected in the future. Losses are taken in the period in which they are determined to be uncollectible. The following tables present the Company’s loans by risk rating at September 30, 2017 and December 31, 2016 : Business Activities Loans Commercial Real Estate Credit Risk Profile by Creditworthiness Category Construction and land development Commercial real estate other Total commercial real estate (In thousands) September 30, 2017 December 31, 2016 September 30, 2017 December 31, 2016 September 30, 2017 December 31, 2016 Grade: Pass $ 33,008 $ 14,695 $ 433,934 $ 376,968 $ 466,942 $ 391,663 Special mention 47 — 6,820 5,868 6,867 5,868 Substandard 637 — 15,093 20,588 15,730 20,588 Total $ 33,692 $ 14,695 $ 455,847 $ 403,424 $ 489,539 $ 418,119 Commercial and Industrial Credit Risk Profile by Creditworthiness Category Commercial other Agricultural and other loans to farmers Tax exempt loans Total commercial and industrial (In thousands) September 30, 2017 December 31, 2016 September 30, 2017 December 31, 2016 September 30, 2017 December 31, 2016 September 30, 2017 December 31, 2016 Grade: Pass $ 168,608 $ 98,968 $ 30,075 $ 31,279 $ 40,610 $ 15,679 $ 239,293 $ 145,926 Special mention 1,757 2,384 91 251 166 167 2,014 2,802 Substandard 1,821 2,234 317 278 — — 2,138 2,512 Total $ 172,186 $ 103,586 $ 30,483 $ 31,808 $ 40,776 $ 15,846 $ 243,445 $ 151,240 Acquired Loans Commercial Real Estate Credit Risk Profile by Creditworthiness Category Commercial construction and land development Commercial real estate other Total commercial real estate (In thousands) September 30, 2017 December 31, 2016 September 30, 2017 December 31, 2016 September 30, 2017 December 31, 2016 Grade: Pass $ 15,336 $ — $ 278,134 $ — $ 293,470 $ — Special mention 233 — 2,475 — 2,708 — Substandard 24 — 7,831 — 7,855 — Total $ 15,593 $ — $ 288,440 $ — $ 304,033 $ — Commercial and Industrial Credit Risk Profile by Creditworthiness Category Commercial other Agricultural and other loans to farmers Tax exempt loans Total commercial and industrial (In thousands) September 30, 2017 December 31, 2016 September 30, 2017 December 31, 2016 September 30, 2017 December 31, 2016 September 30, 2017 December 31, 2016 Grade: Pass $ 63,941 $ — $ — $ — $ 45,537 $ — $ 109,478 $ — Special mention 2,053 — — — — — 2,053 — Substandard 2,096 — — — — — 2,096 — Total $ 68,090 $ — $ — $ — $ 45,537 $ — $ 113,627 $ — The following table summarizes information about total loans rated Special Mention or higher as of September 30, 2017 and December 31, 2016 . The table below includes consumer loans that are special mention and substandard accruing that are classified in the above table as performing based on payment activity. September 30, 2017 December 31, 2016 (In thousands) Business Activities Loans Acquired Loans Total Business Activities Loans Acquired Loans Total Non-accrual $ 5,116 $ 3,452 $ 8,568 $ 2,733 $ — $ 2,733 Substandard accruing 15,774 9,627 25,401 20,368 — 20,368 Total classified 20,890 13,079 33,969 23,101 — 23,101 Special mention 8,864 4,762 13,626 8,669 — 8,669 Total Criticized $ 29,754 $ 17,841 $ 47,595 $ 31,770 $ — $ 31,770

BORROWED FUNDS

BORROWED FUNDS	9 Months Ended
	Sep. 30, 2017
Debt Disclosure [Abstract]
BORROWED FUNDS	BORROWED FUNDS Borrowed funds at September 30, 2017 and December 31, 2016 are summarized, as follows: September 30, 2017 December 31, 2016 (dollars in thousands) Carrying Value Weighted Average Rate Carrying Value Weighted Short-term borrowings Advances from the FHLBB $ 506,000 1.36 % $ 372,700 0.97 % Other borrowings 41,600 0.56 21,780 0.29 Total short-term borrowings 547,600 1.30 394,480 0.93 Long-term borrowings Advances from the FHLBB 227,982 1.50 137,116 1.59 Subordinated borrowings 38,048 5.46 — — Junior subordinated borrowings 5,000 4.81 5,000 4.41 Total long-term borrowings 271,030 2.11 142,116 1.69 Total $ 818,630 1.57 % $ 536,596 1.13 % Short term debt includes Federal Home Loan Bank of Boston (“FHLBB”) advances with an original maturity of less than one year. The Bank also maintains a $1.0 million secured line of credit with the FHLBB that bears a daily adjustable rate calculated by the FHLBB. There was no outstanding balance on the FHLBB line of credit for the periods ended September 30, 2017 and December 31, 2016 . The Bank also had capacity to borrow funds on a secured basis utilizing the Borrower in Custody program and the Discount Window at the Federal Reserve Bank of Boston (the “FRB”). At September 30, 2017 , the Bank’s available secured line of credit at the FRB was $114.6 million. The Bank has pledged certain loans and securities to the FRB to support this arrangement. There were no borrowings with the FRB for the periods ended September 30, 2017 and December 31, 2016 . Long-term FHLBB advances consist of advances with a maturity of more than one year. The advances outstanding at September 30, 2017 include callable advances totaling $27.0 million, and amortizing advances totaling $689 thousand. The advances outstanding at December 31, 2016 include callable advances totaling $17.0 million , and no amortizing advances. All FHLBB borrowings, including the line of credit, are secured by a blanket security agreement on certain qualified collateral, principally all residential first mortgage loans and certain securities. A summary of maturities of FHLBB advances as of September 30, 2017 is as follows: September 30, 2017 (in thousands, except rates) Carrying Value Weighted Fixed rate advances maturing: 2017 $ 416,000 1.32 % 2018 165,805 1.49 2019 104,947 1.63 2020 29,911 1.76 2021 1,630 1.49 2022 and thereafter 15,689 0.36 Total FHLBB advances $ 733,982 1.40 % In April 2008, the Bank issued fifteen year junior subordinated notes in the amount of $5.0 million . These debt securities qualify as Tier 2 capital for the Company and the Bank. The subordinated debt securities are callable by the Bank after five years without penalty. The interest rate is three-month LIBOR plus 3.45% . At September 30, 2017 and December 31, 2016 the interest rate was 4.77% and 4.41% , respectively. On January 13, 2017, the Company acquired $17.0 million of subordinated debt in connection with the Lake Sunapee acquisition. The original subordinated debt was issued on October 29, 2014, in connection with the execution of a Subordinated Note Purchase Agreement between and among Lake Sunapee Bank Group and certain accredited investors pursuant to which Lake Sunapee Bank Group issued an aggregate of $17.0 million of subordinated notes (the “Notes”) to the accredited investors. The Notes have a maturity date of November 1, 2024, and will bear interest at a fixed rate of 6.75% per annum. The Company may, at its option, beginning with the interest payment date of November 1, 2019, and on any interest payment date thereafter, redeem the Notes, in whole or in part, at par plus accrued and unpaid interest to the date of redemption. Any partial redemption will be made pro rata among all of the noteholders. The Notes are not subject to repayment at the option of the noteholders. The Notes are unsecured, subordinated obligations of the Company and rank junior in right of payment to the Company’s senior indebtedness and to the Company’s obligations to its general creditors. Also in connection with the Lake Sunapee acquisition, the Company acquired 100% of the common securities totaling $600 thousand and $20.0 million of Junior Subordinated Deferrable Interest Debentures ("Debentures") issued by NHTB Capital Trust II and NHTB Capital Trust III, which are both Connecticut statutory trusts. The Debentures were originally issued on March 30, 2014, carry a variable interest rate of 3-month LIBOR plus 2.79% , and mature in 2034. The debt is callable by the Company at the time when any interest payment is made. NHTB Trust II and Trust III are considered variable interest entities for which the Company is not the primary beneficiary. Accordingly, Trust II and Trust III are not consolidated into the Company’s financial statements.

DEPOSITS

DEPOSITS	9 Months Ended
	Sep. 30, 2017
Deposits [Abstract]
DEPOSITS	DEPOSITS A summary of time deposits is as follows: (In thousands) September 30, 2017 December 31, 2016 Time less than $100,000 $ 541,585 $ 304,393 Time $100,000 or more 260,525 112,044 Total time deposits $ 802,110 $ 416,437 Included in time deposits are brokered deposits of $362.7 million and $237.9 million at September 30, 2017 and December 31, 2016 , respectively. Included in the deposit balances contained on the balance sheet are reciprocal deposits of $49.3 million and $43.1 million at September 30, 2017 and December 31, 2016 , respectively.

CAPITAL RATIOS AND SHAREHOLDERS

CAPITAL RATIOS AND SHAREHOLDERS' EQUITY	9 Months Ended
	Sep. 30, 2017
Stockholders' Equity Note [Abstract]
CAPITAL RATIOS AND STOCKHOLDERS' EQUITY	CAPITAL RATIOS AND SHAREHOLDERS’ EQUITY The actual and required capital ratios were as follows: September 30, 2017 Regulatory Minimum to be Well Capitalized December 31, 2016 Regulatory Minimum to be Well Capitalized Company (consolidated) Total capital to risk weighted assets 13.8 % 10.0 % 16.5 % 10.0 % Common equity tier 1 capital to risk weighted assets 11.3 6.5 15.0 6.5 Tier 1 capital to risk weighted assets 12.7 8.0 15.0 8.0 Tier 1 capital to average assets 8.0 5.0 8.9 5.0 Bank Total capital to risk weighted assets 13.8 % 10.0 % 16.7 % 10.0 % Common equity tier 1 capital to risk weighted assets 13.0 6.5 15.2 6.5 Tier 1 capital to risk weighted assets 13.0 8.0 15.2 8.0 Tier 1 capital to average assets 8.5 5.0 9.1 5.0 At each date shown, the Company and the Bank met the conditions to be classified as “well capitalized” under the relevant regulatory framework. To be categorized as well capitalized, an institution must maintain minimum total risk-based, Tier 1 risk-based, and Tier 1 leverage ratios as set forth in the table above. Effective January 1, 2015, the Company and the Bank became subject to the Basel III rule that requires the Company and the Bank to assess their Common equity tier 1 capital to risk weighted assets and the Company and the Bank each exceed the minimum to be well capitalized. In addition, the final capital rules added a requirement to maintain a minimum conservation buffer, composed of common equity tier 1 capital, of 2.5% of risk-weighted assets, to be phased in over three years and applied to the common equity tier 1 risk-based capital ratio, the Tier 1 risk-based capital ratio and the Total risk-based capital ratio. Accordingly, banking organizations, on a fully phased in basis no later than January 1, 2019, must maintain a minimum Common equity tier 1 risk-based capital ratio of 7.0% , a minimum Tier 1 risk-based capital ratio of 8.5% and a minimum Total risk-based capital ratio of 10.5% . The required minimum conservation buffer began to be phased in incrementally, starting at 0.625% on January 1, 2016 and increasing to 1.25% on January 1, 2017. The buffer will increase to 1.875% on January 1, 2018 and 2.5% on January 1, 2019. The final capital rules impose restrictions on capital distributions and certain discretionary cash bonus payments if the minimum capital conservation buffer is not met. At September 30, 2017 , the capital levels of both the Company and the Bank exceeded all regulatory capital requirements and their regulatory capital ratios were above the minimum levels required to be considered well capitalized for regulatory purposes. The capital levels of both the Company and the Bank at September 30, 2017 also exceeded the minimum capital requirements including the currently applicable capital conservation buffer of 0.625% . Accumulated other comprehensive loss Components of accumulated other comprehensive income is as follows: (In thousands) September 30, 2017 December 31, 2016 Other accumulated comprehensive income (loss), before tax: Net unrealized holding gain/(loss) on AFS securities $ 1,849 $ (3,269 ) Net unrealized loss on effective cash flow hedging derivatives (3,570 ) (2,766 ) Net unrealized holding loss on post-retirement plans (577 ) (622 ) Income taxes related to items of accumulated other comprehensive loss: Net unrealized holding (loss)/gain on AFS securities (695 ) 1,144 Net unrealized loss on effective cash flow hedging derivatives 1,341 968 Net unrealized holding loss on post-retirement plans 217 219 Accumulated other comprehensive loss $ (1,435 ) $ (4,326 ) The following tables presents the components of other comprehensive income for the three and nine months ended September 30, 2017 and 2016 : (In thousands) Before Tax Tax Effect Net of Tax Three Months Ended September 30, 2017 Net unrealized holding gain on AFS securities: x Net unrealized gain arising during the period $ 531 $ (199 ) $ 332 Less: reclassification adjustment for gains (losses) realized in net income 19 (7 ) 12 Net unrealized holding gain on AFS securities 512 (192 ) 320 Net unrealized loss on cash flow hedging derivatives: Net unrealized loss arising during the period (84 ) 31 (53 ) Less: reclassification adjustment for gains (losses) realized in net income — — — Net unrealized gain on cash flow hedging derivatives (84 ) 31 (53 ) Net unrealized holding loss on post-retirement plans: Net unrealized gain/(loss) arising during the period 5 (2 ) 3 Less: reclassification adjustment for gains (losses) realized in net income — — — Net unrealized holding gain/(loss) on post-retirement plans 5 (2 ) 3 Other comprehensive income $ 433 $ (163 ) $ 270 Three Months Ended September 30, 2016 Net unrealized holding gains on AFS securities: Net unrealized gains arising during the period $ (4,223 ) $ 1,478 $ (2,745 ) Less: reclassification adjustment for gains realized in net income 1,354 (474 ) 880 Net unrealized holding gains on AFS securities (5,577 ) 1,952 (3,625 ) Net unrealized (loss) on cash flow hedging derivatives: Net unrealized (loss) arising during the period (92 ) 32 (60 ) Less: reclassification adjustment for gains (losses) realized in net income — — — Net unrealized (loss) on cash flow hedging derivatives (92 ) 32 (60 ) Net unrealized holding gain on post-retirement plans: Net unrealized gain arising during the period 8 (3 ) 5 Less: reclassification adjustment for gains (losses) realized in net income — — — Net unrealized holding gain on post-retirement plans 8 (3 ) 5 Other comprehensive income $ (5,661 ) $ 1,981 $ (3,680 ) (In thousands) Before Tax Tax Effect Net of Tax Nine Months Ended September 30, 2017 Net unrealized holding gain on AFS securities: x Net unrealized gain arising during the period $ 5,138 $ (1,846 ) $ 3,292 Less: reclassification adjustment for gains (losses) realized in net income 19 (7 ) 12 Net unrealized holding gain on AFS securities 5,119 (1,839 ) 3,280 Net unrealized loss on cash flow hedging derivatives: Net unrealized loss arising during the period (805 ) 373 (432 ) Less: reclassification adjustment for gains (losses) realized in net income — — — Net unrealized gain on cash flow hedging derivatives (805 ) 373 (432 ) Net unrealized holding loss on post-retirement plans: Net unrealized gain arising during the period 45 (2 ) 43 Less: reclassification adjustment for gains (losses) realized in net income — — — Net unrealized holding gain on post-retirement plans 45 (2 ) 43 Other comprehensive income $ 4,359 $ (1,468 ) $ 2,891 Nine Months Ended September 30, 2016 Net unrealized holding gains on AFS securities: Net unrealized gains arising during the period $ 7,530 $ (2,635 ) $ 4,895 Less: reclassification adjustment for gains realized in net income 4,489 (1,571 ) 2,918 Net unrealized holding gains on AFS securities 3,041 (1,064 ) 1,977 Net unrealized (loss) on cash flow hedging derivatives: Net unrealized (loss) arising during the period (1,309 ) 458 (851 ) Less: reclassification adjustment for gains (losses) realized in net income — — — Net unrealized (loss) on cash flow hedging derivatives (1,309 ) 458 (851 ) Net unrealized holding gain on post-retirement plans: Net unrealized gain arising during the period 86 (30 ) 56 Less: reclassification adjustment for gains (losses) realized in net income — — — Net unrealized holding gain on post-retirement plans 86 (30 ) 56 Other comprehensive income $ 1,818 $ (636 ) $ 1,182 The following table presents the changes in each component of accumulated other comprehensive income (loss), for the three and nine months ended September 30, 2017 and 2016 : (in thousands) Net unrealized holding gain on AFS Securities Net loss on effective cash flow hedging derivatives Net unrealized holding loss on pension plans Total Three Months Ended September 30, 2017 Balance at beginning of period $ 836 $ (2,177 ) $ (364 ) $ (1,705 ) Other comprehensive gain(loss) before reclassifications 332 (53 ) 3 282 Less: amounts reclassified from accumulated other comprehensive income 12 — — 12 Total other comprehensive income 320 (53 ) 3 270 Balance at end of period $ 1,156 $ (2,230 ) $ (361 ) $ (1,435 ) Three Months Ended September 30, 2016 Balance at beginning of period $ 11,315 $ (2,412 ) $ (412 ) $ 8,491 Other comprehensive gain before reclassifications (2,745 ) (60 ) 5 (2,800 ) Less: amounts reclassified from accumulated other comprehensive income 880 — — 880 Total other comprehensive income (3,625 ) (60 ) 5 (3,680 ) Balance at end of period $ 7,690 $ (2,472 ) $ (407 ) $ 4,811 Nine Months Ended September 30, 2017 Balance at beginning of period $ (2,124 ) $ (1,798 ) $ (404 ) $ (4,326 ) Other comprehensive gain(loss) before reclassifications 3,292 (432 ) 43 2,903 Less: amounts reclassified from accumulated other comprehensive income 12 — — 12 Total other comprehensive income 3,280 (432 ) 43 2,891 Balance at end of period $ 1,156 $ (2,230 ) $ (361 ) $ (1,435 ) Nine Months Ended September 30, 2016 Balance at beginning of period $ 5,713 $ (1,621 ) $ (463 ) $ 3,629 Other comprehensive gain before reclassifications 4,895 (851 ) 56 4,100 Less: amounts reclassified from accumulated other comprehensive income 2,918 — — 2,918 Total other comprehensive income 1,977 (851 ) 56 1,182 Balance at end of period $ 7,690 $ (2,472 ) $ (407 ) $ 4,811 The following tables presents the amounts reclassified out of each component of accumulated other comprehensive income (loss) for the three and nine months ended September 30, 2017 and 2016 : Three Months Ended September 30, Affected Line Item in the Statement where Net Income is Presented (in thousands) 2017 2016 Realized gains on AFS securities: $ 19 $ 1,354 Non-interest income (7 ) (474 ) Tax expense Total reclassifications for the period $ 12 $ 880 Net of tax Nine Months Ended September 30, Affected Line Item in the Statement where Net Income is Presented (in thousands) 2017 2016 Realized gains on AFS securities: $ 19 $ 4,489 Non-interest income (7 ) (1,571 ) Tax expense Total reclassifications for the period $ 12 $ 2,918 Net of tax

EARNINGS PER SHARE

EARNINGS PER SHARE	9 Months Ended
	Sep. 30, 2017
Earnings Per Share [Abstract]
EARNINGS PER SHARE	EARNINGS PER SHARE Earnings per share have been computed based on the following (average diluted shares outstanding are calculated using the treasury stock method): Three Months Ended September 30, Nine Months Ended September 30, (In thousands, except per share and share data) 2017 2016 2017 2016 Net income $ 8,617 $ 3,632 $ 19,386 $ 12,349 Average number of basic common shares outstanding 15,420,499 9,063,576 15,098,377 9,036,548 Plus: dilutive effect of stock options and awards outstanding 90,026 98,112 105,661 101,009 Average number of diluted common shares outstanding 15,510,525 9,161,688 15,204,038 9,137,557 Anti-dilutive options excluded from earnings calculation — 101,826 8,247 107,535 Earnings per share: Basic $ 0.56 $ 0.40 $ 1.27 $ 1.37 Diluted $ 0.56 $ 0.40 $ 1.27 $ 1.35

DERIVATIVE FINANCIAL INSTRUMENT

DERIVATIVE FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES	9 Months Ended
	Sep. 30, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES	DERIVATIVE FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES As part of its overall asset and liability management strategy, the Bank periodically uses derivative instruments to minimize significant unplanned fluctuations in earnings and cash flows caused by interest rate volatility. The Bank’s interest rate risk management strategy involves modifying the re-pricing characteristics of certain assets or liabilities so that changes in interest rates do not have a significant effect on net interest income. The Company recognizes its derivative instruments on the consolidated balance sheet at fair value. On the date the derivative instrument is entered into, the Bank designates whether the derivative is part of a hedging relationship (i.e., cash flow or fair value hedge). The Bank formally documents relationships between hedging instruments and hedged items, as well as its risk management objective and strategy for undertaking hedge transactions. The Bank also assesses, both at the hedge’s inception and on an ongoing basis, whether the derivatives used in hedging transactions are highly effective in offsetting the changes in cash flows or fair values of hedged items. Changes in fair value of derivative instruments that are highly effective and qualify as cash flow hedges are recorded in other comprehensive income or loss. Any ineffective portion is recorded in earnings. The Bank discontinues hedge accounting when it is determined that the derivative is no longer effective in offsetting changes of the hedged risk on the hedged item, or management determines that the designation of the derivative as a hedging instrument is no longer appropriate. Information about derivative assets and liabilities at September 30, 2017 , follows: Weighted Average Maturity Estimated Fair Value Asset (Liability) Notional Amount (In thousands) (In years) (In thousands) Cash flow hedges: Interest rate caps agreements $ 90,000 5.4 $ 793 Total cash flow hedges 90,000 5.4 793 Economic hedges: Forward sale commitments 16,547 0.2 (173 ) Total economic hedges 16,547 0.2 (173 ) Non-hedging derivatives: Interest rate lock commitments 16,742 0.2 16 Total non-hedging derivatives 16,742 0.2 16 Total $ 123,289 $ 636 As of December 31, 2016 , the Company had interest rate cap agreements totaling $90 million (notional amount), with a weighted average maturity of 6.1 years , and an estimated fair value of $1,748 . Information about derivative assets and liabilities for the three and nine months ended September 30, 2017 and September 30, 2016 , follows: Three Months Ended September 30, Nine Months Ended September 30, (In thousands) 2017 2016 2017 2016 Cash flow hedges: Interest rate cap agreements Realized in interest expense $ 74 $ 14 $ 168 $ 24 Economic hedges: Forward commitments Realized loss in other non-interest income 58 — (29 ) — Non-hedging derivatives: Interest rate lock commitments Realized loss in other non-interest income 19 — (5 ) — Cash flow hedges In 2014, interest rate cap agreements were purchased to limit the Bank’s exposure to rising interest rates on four rolling, three-month borrowings indexed to three month LIBOR. Under the terms of the agreements, the Bank paid total premiums of $4,566 for the right to receive cash flow payments if 3-month LIBOR rises above the caps of 3.00% , thus effectively ensuring interest expense on the borrowings at maximum rates of 3.00% for the duration of the agreements. The interest rate cap agreements were designated as cash flow hedges. The fair values of the interest rate cap agreements are included in other assets on the Company’s consolidated balance sheets. Changes in the fair value, representing unrealized gains or losses, are recorded in accumulated other comprehensive income, net of tax. The premiums paid on the interest rate cap agreements are being recognized as increases in interest expense over the duration of the agreements using the caplet method. Economic hedges The Company utilizes forward sale commitments to hedge interest rate risk and the associated effects on the fair value of interest rate lock commitments and loans originated for sale. The forward sale commitments are accounted for as derivatives with changes in fair value recorded in current period earnings. The Company typically uses mandatory delivery contracts, which are loan sale agreements where the Company commits to deliver a certain principal amount of mortgage loans to an investor at a specified price on or before a specified date. Generally, the Company may enter into mandatory delivery contracts shortly after the loan closes with a customer. Non-hedging derivatives The Company enters into interest rate lock commitments (“IRLCs”) for residential mortgage loans, which commit the Company to lend funds to a potential borrower at a specific interest rate and within a specified period of time. IRLCs that relate to the origination of mortgage loans that will be held for sale are considered derivative financial instruments under applicable accounting guidance. Outstanding IRLCs expose the Company to the risk that the price of the mortgage loans underlying the commitments may decline due to increases in mortgage interest rates from inception of the rate lock to the funding of the loan. The IRLCs are free-standing derivatives which are carried at fair value with changes recorded in noninterest income in the Company’s consolidated statements of income. Changes in the fair value of IRLCs subsequent to inception are based on changes in the fair value of the underlying loan resulting from the fulfillment of the commitment and changes in the probability that the loan will fund within the terms of the commitment, which is affected primarily by changes in interest rates and the passage of time.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended
	Sep. 30, 2017
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS A description of the valuation methodologies used for assets and liabilities measured at fair value, as well as the general classification of such instruments pursuant to the valuation hierarchy, is set forth below. These valuation methodologies were applied to all of the Company’s financial assets and financial liabilities that are carried at fair value. Recurring Fair Value Measurements The following table summarizes financial assets and financial liabilities measured at fair value on a recurring basis as of September 30, 2017 and December 31, 2016 , segregated by the level of the valuation inputs within the fair value hierarchy utilized to measure fair value. September 30, 2017 Level 1 Level 2 Level 3 Total (In thousands) Inputs Inputs Inputs Fair Value Available for sale securities: Obligations of US Government sponsored enterprises $ — $ 6,979 $ — $ 6,979 Mortgage-backed securities: US Government-sponsored enterprises — 437,957 — 437,957 US Government agency — 102,138 — 102,138 Private label — 719 — 719 Obligations of states and political subdivisions thereof — 141,982 — 141,982 Corporate bonds — 28,684 — 28,684 Derivative assets — 793 16 809 Derivative liabilities — — (173 ) (173 ) December 31, 2016 Level 1 Level 2 Level 3 Total (In thousands) Inputs Inputs Inputs Fair Value Available for sale securities: Obligations of US Government sponsored enterprises $ — $ — $ — $ — Mortgage-backed securities: US Government-sponsored enterprises — 328,452 — 328,452 US Government agency — 76,906 — 76,906 Private label — 1,132 — 1,132 Obligations of states and political subdivisions thereof — 122,366 — 122,366 Corporate bonds — — — — Derivative assets — 1,748 — 1,748 Securities Available for Sale: All securities and major categories of securities classified as available for sale are reported at fair value utilizing Level 2 inputs. For these securities, the Company obtains fair value measurements from independent pricing providers. The fair value measurements used by the pricing providers consider observable data that may include dealer quotes, market maker quotes and live trading systems. If quoted prices are not readily available, fair values are determined using matrix pricing models, or other model-based valuation techniques requiring observable inputs other than quoted prices such as market pricing spreads, credit information, callable features, cash flows, the U.S. Treasury yield curve, trade execution data, market consensus prepayment speeds, default rates, and the securities’ terms and conditions, among other things. Derivative Assets and Liabilities Interest Rate Lock Commitments. The Company enters into IRLCs for residential mortgage loans, which commit the Company to lend funds to a potential borrower at a specific interest rate and within a specified period of time. The estimated fair value of commitments to originate residential mortgage loans for sale is based on quoted prices for similar loans in active markets. However, this value is adjusted by a factor which considers the likelihood that the loan in a lock position will ultimately close. The closing ratio is derived from the Bank’s internal data and is adjusted using significant management judgment. As such, IRLCs are classified as Level 3 measurements. Forward Sale Commitments . The Company utilizes forward sale commitments as economic hedges against potential changes in the values of the IRLCs and loans originated for sale. The fair values of the Company’s mandatory delivery loan sale commitments are determined similarly to the IRLCs using quoted prices in the market place that are observable. However, closing ratios included in the calculation are internally generated and are based on management’s judgment and prior experience, which are considered factors that are not observable. As such, mandatory delivery forward commitments are classified as Level 3 measurements. The table below presents the changes in Level 3 assets and liabilities that were measured at fair value on a recurring basis for the three and nine months ended September 30, 2017 . Assets (Liabilities) Interest Rate Forward (In thousands) Commitments Commitments Three Months Ended September 30, 2017 June 30, 2017 $ (3 ) $ (231 ) Realized gain recognized in non-interest income 19 58 September 30, 2017 $ 16 $ (173 ) Nine Months Ended September 30, 2017 December 31, 2016 $ — $ — Acquisition of Lake Sunapee Bank, January 13, 2017 96 23 Goodwill adjustment Lake Sunapee Bank Merger (75 ) (167 ) Realized (loss) recognized in non-interest income (5 ) (29 ) September 30, 2017 $ 16 $ (173 ) Quantitative information about the significant unobservable inputs within Level 3 recurring assets and liabilities is as follows: (In thousands, except ratios) Fair Value Valuation Techniques Unobservable Inputs Significant Unobservable Input Value Assets (Liabilities) Interest Rate Lock Commitment $ 16 Historical trend Closing Ratio 90 % Pricing Model Origination Costs, per loan $ 1.7 Forward Commitments (173 ) Quoted prices for similar loans in active markets. Freddie Mac pricing system Pair-off contract price Total $ (157 ) Non-Recurring Fair Value Measurements The Company is required, on a non-recurring basis, to adjust the carrying value or provide valuation allowances for certain assets using fair value measurements in accordance with U.S. GAAP. The following is a summary of applicable non-recurring fair value measurements. There are no liabilities measured at fair value on a non-recurring basis. September 30, 2017 December 31, 2016 Three Months Ended September 30, 2017 Nine Months Ended September 30, 2017 Fair Value Measurement Date as of September 30, 2017 (In thousands) Level 3 Inputs Level 3 Total Gains (Losses) Total Gains (Losses) Level 3 Inputs Assets Impaired loans $ 10,251 $ 6,709 (43 ) (139 ) September 2017 Capitalized servicing rights 3,871 5 — — September 2017 Other real estate owned 122 90 — — Jan 2017 - March 2017 Total $ 14,244 $ 6,804 (43 ) (139 ) Quantitative information about the significant unobservable inputs within Level 3 non-recurring assets is as follows: Fair Value (in thousands, except ratios) September 30, 2017 Valuation Techniques Unobservable Inputs Range (Weighted Average) (a) Assets Impaired loans $ 3,489 Fair value of collateral - appraised value Loss severity 0% to 63% Appraised value $0 to $1,170 Impaired loans 6,762 Discount cash flow Discount rate 0% to 18% Cash flows $0 to $1,046 Capitalized servicing rights 3,871 Discounted cash flow Constant prepayment rate (CPR) 12.42 % Discount rate 10.11 % Other real estate owned 122 Fair value of collateral Appraised value $122 Total $ 14,244 (a) Where dollar amounts are disclosed, the amounts represent the lowest and highest fair value of the respective assets in the population except for adjustments for market/property conditions, which represents the range of adjustments to individuals properties. Fair Value (in thousands) December 31, 2016 Valuation Techniques Unobservable Inputs Range (Weighted Average) (a) Assets Impaired loans $ 3,268 Fair value of collateral - appraised value Loss severity 0% to 51% Appraised value $0 to $1,732 Impaired loans 3,441 Discount cash flow Discount rate 3.25% to 18.25% Cash flows $6 to $861 Capitalized servicing rights 5 Discounted cash flow Constant prepayment rate (CPR) 17.09 % Discount rate 7.55 % Other real estate owned 90 Fair value of collateral Appraised value 120 Total $ 6,804 (a) Where dollar amounts are disclosed, the amounts represent the lowest and highest fair value of the respective assets in the population except for adjustments for market/property conditions, which represents the range of adjustments to individuals properties. There were no Level 1 or Level 2 non-recurring fair value measurements for the periods ended September 30, 2017 and December 31, 2016 . Impaired Loans. Loans are generally not recorded at fair value on a recurring basis. Periodically, the Company records non-recurring adjustments to the carrying value of loans based on fair value measurements for partial charge-offs of the uncollectible portions of those loans. Non-recurring adjustments can also include certain impairment amounts for collateral-dependent loans calculated when establishing the allowance for credit losses. Such amounts are generally based on the fair value of the underlying collateral supporting the loan and, as a result, the carrying value of the loan less the calculated valuation amount does not necessarily represent the fair value of the loan. Real estate collateral is typically valued using appraisals or other indications of value based on recent comparable sales of similar properties or assumptions generally observable in the marketplace. However, the choice of observable data is subject to significant judgment, and there are often adjustments based on judgment in order to make observable data comparable and to consider the impact of time, the condition of properties, interest rates, and other market factors on current values. Additionally, commercial real estate appraisals frequently involve discounting of projected cash flows, which relies inherently on unobservable data. Therefore, nonrecurring fair value measurement adjustments that relate to real estate collateral have generally been classified as Level 3. Estimates of fair value for other collateral that supports commercial loans are generally based on assumptions not observable in the marketplace and therefore such valuations have been classified as Level 3. Capitalized loan servicing rights . A loan servicing right asset represents the amount by which the present value of the estimated future net cash flows to be received from servicing loans exceed adequate compensation for performing the servicing. The fair value of servicing rights is estimated using a present value cash flow model. The most important assumptions used in the valuation model are the anticipated rate of the loan prepayments and discount rates. Adjustments are only recorded when the discounted cash flows derived from the valuation model are less than the carrying value of the asset. Although some assumptions in determining fair value are based on standards used by market participants, some are based on unobservable inputs and therefore are classified in Level 3 of the valuation hierarchy. Other real estate owned (“OREO”). OREO results from the foreclosure process on residential or commercial loans issued by the Bank. Upon assuming the real estate, the Company records the property at the fair value of the asset less the estimated sales costs. Thereafter, OREO properties are recorded at the lower of cost or fair value less the estimated sales costs. OREO fair values are primarily determined based on Level 3 data including sales comparables and appraisals. Summary of Estimated Fair Values of Financial Instruments. The estimated fair values, and related carrying amounts, of the Company’s financial instruments follow. Certain financial instruments and all non-financial instruments are excluded from disclosure requirements. Accordingly, the aggregate fair value amounts presented herein may not necessarily represent the underlying fair value of the Company. September 30, 2017 (In thousands) Carrying Amount Fair Value Level 1 Level 2 Level 3 Financial Assets Cash and cash equivalents $ 48,724 $ 48,724 $ 48,724 $ — $ — Securities available for sale 718,459 718,459 — 718,459 — FHLBB bank stock 37,107 37,107 — 37,107 — Net loans 2,416,912 2,392,284 — — 2,392,284 Accrued interest receivable 3,194 3,194 — 3,194 — Cash surrender value of bank-owned life insurance policies 57,613 57,613 — 57,613 — Derivative assets 809 809 — 793 16 Financial Liabilities Total deposits $ 2,275,109 $ 2,250,483 $ — $ 2,250,483 $ — Securities sold under agreements to repurchase 41,600 41,578 — 41,578 — Federal Home Loan Bank advances 733,982 733,632 — 733,632 — Subordinated borrowings 38,048 38,048 — 38,048 — Junior subordinated borrowings 5,000 3,564 — 3,564 — Derivative liabilities (173 ) (173 ) — — (173 ) December 31, 2016 (In thousands) Carrying Fair Level 1 Level 2 Level 3 Financial Assets Cash and cash equivalents $ 8,439 $ 8,439 $ 8,439 $ — $ — Securities available for sale 528,856 528,856 — 528,856 — FHLBB bank stock 25,331 25,331 — 25,331 — Net loans 1,118,645 1,100,601 — — 1,100,601 Accrued interest receivable 6,051 6,051 — 6,051 — Cash surrender value of bank-owned life insurance policies 24,450 24,450 — 24,450 — Derivative assets 1,748 1,748 — 1,748 — Financial Liabilities Total deposits $ 1,050,300 $ 1,048,932 $ — $ 1,048,932 $ — Securities sold under agreements to repurchase 21,780 21,773 — 21,773 — Federal Home Loan Bank advances 509,816 509,793 — 509,793 — Subordinated borrowings — — — — — Junior subordinated borrowings — 3,560 — 3,560 — Other than as discussed above, the following methods and assumptions were used by management to estimate the fair value of significant classes of financial instruments for which it is practicable to estimate that value. Cash and cash equivalents. Carrying value is assumed to represent fair value for cash and cash equivalents that have original maturities of ninety days or less. FHLBB bank stock and restricted securities. Carrying value approximates fair value based on the redemption provisions of the issuers. Cash surrender value of life insurance policies. Carrying value approximates fair value. Loans, net. The carrying value of the loans in the loan portfolio is based on the cash flows of the loans discounted over their respective loan origination rates. The origination rates are adjusted for substandard and special mention loans to factor the impact of declines in the loan’s credit standing. The fair value of the loans is estimated by discounting future cash flows using the current interest rates at which similar loans with similar terms would be made to borrowers of similar credit quality. Accrued interest receivable. Carrying value approximates fair value. Deposits. The fair value of demand, non-interest bearing checking, savings and money market deposits is determined as the amount payable on demand at the reporting date. The fair value of time deposits is estimated by discounting the estimated future cash flows using market rates offered for deposits of similar remaining maturities. Borrowed funds. The fair value of borrowed funds is estimated by discounting the future cash flows using market rates for similar borrowings. Such funds include all categories of debt and debentures in the table above. Subordinated borrowings. The Company utilizes a pricing service along with internal models to estimate the valuation of its junior subordinated debentures. The junior subordinated debentures re-price every ninety days. Off-balance-sheet financial instruments. Off-balance-sheet financial instruments include standby letters of credit and other financial guarantees and commitments considered immaterial to the Company’s financial statements.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2017
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS On October 11, 2017 the Company sold its insurance company McCrillis & Eldredge Insurance, Inc. to Cross Insurance, the sale did not have a significant impact to the Company's balance sheet position.

BASIS OF PRESENTATION (Policies

BASIS OF PRESENTATION (Policies)	9 Months Ended
	Sep. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	The consolidated financial statements (the “financial statements”) of Bar Harbor Bankshares and its subsidiaries (the “Company” or “Bar Harbor”) have been prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”). Bar Harbor Bankshares is a Maine Financial Institution Holding Company for the purposes of the laws of the state of Maine, and as such is subject to the jurisdiction of the Superintendent of the Maine Bureau of Financial Institutions. These financial statements include the accounts of the Company, its wholly-owned subsidiary Bar Harbor Bank & Trust (the "Bank") and the Bank’s consolidated subsidiaries. In consolidation, all significant intercompany accounts and transactions are eliminated. The results of operations of companies or assets acquired are included only from the dates of acquisition. All material wholly-owned and majority-owned subsidiaries are consolidated unless U.S. GAAP requires otherwise. In addition, these interim financial statements have been prepared in accordance with the instructions to Form 10-Q and Article 10 of Regulation S-X, and accordingly, certain information and footnote disclosures normally included in financial statements prepared according to U.S. GAAP have been omitted. The results for any interim period are not necessarily indicative of results for the full year. These consolidated financial statements should be read in conjunction with the audited financial statements and note disclosures for the Company's Annual Report on Form 10-K for the year ended December 31, 2016 previously filed with the Securities and Exchange Commission. In management's opinion, all adjustments necessary for a fair statement are reflected in the interim periods presented.
Acquired Loans	Acquired Loans: Loans that the Company acquired in business combinations are initially recorded at fair value with no carryover of the related allowance for credit losses. Determining the fair value of the loans involves estimating the amount and timing of principal and interest cash flows initially expected to be collected on the loans and discounting those cash flows at an appropriate market rate of interest. Going forward, the Company will continue to evaluate reasonableness of expectations for the timing and the amount of cash to be collected. Subsequent decreases or increases in expected cash flows may result in changes in the amortization or accretion of fair market value adjustments, and in some cases may result in the loan being considered impaired. For collateral dependent loans with deteriorated credit quality, the Company estimates the fair value of the underlying collateral of the loans. These values are discounted using market derived rates of return, with consideration given to the period of time and costs associated with the foreclosure and disposition of the collateral.
Recently Adopted Accounting Principles and Future Application of Accounting Pronouncements	Recently Adopted Accounting Principles In March 2016, the FASB issued ASU No. 2016-09, “Improvements to Employee Share-Based Payment Accounting.” This ASU includes provisions intended to simplify various aspects related to how share-based payments are accounted for and presented in the financial statements. Some of the key provisions of this new ASU include: (1) companies will no longer record excess tax benefits and certain tax deficiencies in additional paid-in capital (“APIC”). Instead, they will record all excess tax benefits and tax deficiencies as income tax expense or benefit in the income statement, and APIC pools will be eliminated. The guidance also eliminates the requirement that excess tax benefits be realized before companies can recognize them. In addition, the guidance requires companies to present excess tax benefits as an operating activity on the statement of cash flows rather than as a financing activity; (2) increase the amount an employer can withhold to cover income taxes on awards and still qualify for the exception to liability classification for shares used to satisfy the employer’s statutory income tax withholding obligation. The new guidance will also require an employer to classify the cash paid to a tax authority when shares are withheld to satisfy its statutory income tax withholding obligation as a financing activity on its statement of cash flows (current guidance did not specify how these cash flows should be classified); and (3) permit companies to make an accounting policy election for the impact of forfeitures on the recognition of expense for share-based payment awards. Forfeitures can be estimated, as required currently, or recognized when they occur. ASU No. 2016-09 is effective for interim and annual reporting periods beginning after December 15, 2016. The Company adopted ASU No. 2016-09 on January 1, 2017 and elected to recognize forfeitures as they occur. As allowed by the ASU, the Company’s adoption was prospective, therefore, prior periods have not been adjusted. The adoption of ASU No. 2016-09 could result in increased volatility to reported income tax expense related to excess tax benefits and tax deficiencies for employee share-based transactions, however, the actual amounts recognized in income tax expense will be dependent on the amount of employee share-based transactions and the stock price at the time of vesting or exercise. In 2017, the adoption of ASU No. 2016-09 resulted in an insignificant decrease to the provision for income taxes primarily due to the tax benefit from the exercise of stock options and the vesting of restricted stock. In March 2017, the FASB issued ASU No. 2017-08, “Premium Amortization on Purchased Callable Debt Securities.” This ASU shortens the amortization period for the premium on certain purchased callable debt securities to the earliest call date. Today, entities generally amortize the premium over the contractual life of the security. The new guidance does not change the accounting for purchased callable debt securities held at a discount; the discount continues to be amortized to maturity. ASU No. 2017-08 is effective for interim and annual reporting periods beginning after December 15, 2018; early adoption is permitted. The guidance calls for a modified retrospective transition approach under which a cumulative-effect adjustment will be made to retained earnings as of the beginning of the first reporting period in which the guidance is adopted. The Company elected to adopt the provisions of ASU No. 2017-08 as of March 31, 2017, which had no impact on the Company’s Consolidated Financial Statements. Future Application of Accounting Pronouncements In May 2014, the FASB and the International Accounting Standards Board (the “IASB”) jointly issued a comprehensive new revenue recognition standard that will supersede nearly all existing revenue recognition guidance under U.S. GAAP and International Financial Reporting Standards (“IFRS”). Current revenue recognition guidance in U.S. GAAP consists of broad revenue recognition concepts together with numerous revenue requirements for particular industries or transactions, which sometimes resulted in different accounting for economically similar transactions. In contrast, IFRS provided limited revenue recognition guidance and, consequently, could be difficult to apply to complex transactions. Accordingly, the FASB and the IASB initiated a joint project to clarify the principles for recognizing revenue and to develop a common revenue standard for U.S. GAAP and IFRS that would: (1) remove inconsistencies and weaknesses in revenue requirements; (2) provide a more robust framework for addressing revenue issues; (3) improve comparability of revenue recognition practices across entities, industries, jurisdictions, and capital markets; (4) provide more useful information to users of financial statements through improved disclosure requirements; and (5) simplify the preparation of financial statements by reducing the number of requirements to which an entity must refer. To meet those objectives, the FASB issued ASU No. 2014-09, “Revenue from Contracts with Customers.” The common revenue standard’s core principle is that a company will recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. In doing so, companies generally will be required to use more judgment and make more estimates than under current guidance. These may include identifying performance obligations in the contract, estimating the amount of variable consideration to include in the transaction price and allocating the transaction price to each separate performance obligation. The standard was initially effective for public entities for interim and annual reporting periods beginning after December 15, 2016; early adoption was not permitted. However, in August 2015, the FASB issued ASU No. 2015-14, “Revenue from Contracts with Customers - Deferral of the Effective Date” which deferred the effective date by one year (i.e., interim and annual reporting periods beginning after December 15, 2017). For financial reporting purposes, the standard allows for either full retrospective adoption, meaning the standard is applied to all of the periods presented, or modified retrospective adoption, meaning the standard is applied only to the most current period presented in the financial statements with the cumulative effect of initially applying the standard recognized at the date of initial application. In addition, the FASB has begun to issue targeted updates to clarify specific implementation issues of ASU 2014-09. These updates include ASU No. 2016-08, “Principal versus Agent Considerations (Reporting Revenue Gross versus Net),” ASU No. 2016-10, “Identifying Performance Obligations and Licensing,” ASU No. 2016-12, “Narrow-Scope Improvements and Practical Expedients,” and ASU No. 2016-20 “Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers.” Since the guidance does not apply to revenue associated with financial instruments, including loans and securities that are accounted for under other U.S. GAAP, the Company does not expect the new guidance to have a material impact on revenue most closely associated with financial instruments, including interest income. The Company is currently performing an overall assessment of revenue streams and reviewing contracts potentially affected by the ASU including trust and asset management fees, deposit related fees, interchange fees, and merchant income, to determine the potential impact the new guidance is expected to have on the Company’s Consolidated Financial Statements. In addition, the Company continues to follow certain implementation issues relevant to the banking industry which are still pending resolution. The Company plans to adopt ASU No. 2014-09 on January 1, 2018 utilizing the modified retrospective approach. In January 2016, the FASB issued ASU No. 2016-01, “Recognition and Measurement of Financial Assets and Financial Liabilities.” This ASU addresses certain aspects of recognition, measurement, presentation, and disclosure of financial instruments by making targeted improvements to U.S. GAAP as follows: (1) require equity investments (except those accounted for under the equity method of accounting or those that result in consolidation of the investee) to be measured at fair value with changes in fair value recognized in net income. However, an entity may choose to measure equity investments that do not have readily determinable fair values at cost minus impairment, if any, plus or minus changes resulting from observable price changes in orderly transactions for the identical or a similar investment of the same issuer; (2) simplify the impairment assessment of equity investments without readily determinable fair values by requiring a qualitative assessment to identify impairment. When a qualitative assessment indicates that impairment exists, an entity is required to measure the investment at fair value; (3) eliminate the requirement to disclose the fair value of financial instruments measured at amortized cost for entities that are not public business entities; (4) eliminate the requirement for public business entities to disclose the method(s) and significant assumptions used to estimate the fair value that is required to be disclosed for financial instruments measured at amortized cost on the balance sheet; (5) require public business entities to use the exit price notion when measuring the fair value of financial instruments for disclosure purposes; (6) require an entity to present separately in other comprehensive income the portion of the total change in the fair value of a liability resulting from a change in the instrument-specific credit risk when the entity has elected to measure the liability at fair value in accordance with the fair value option for financial instruments; (7) require separate presentation of financial assets and financial liabilities by measurement category and form of financial asset (that is, securities or loans and receivables) on the balance sheet or the accompanying notes to the financial statements; and (8) clarify that an entity should evaluate the need for a valuation allowance on a deferred tax asset related to available-for-sale securities in combination with the entity’s other deferred tax assets. ASU No. 2016-01 is effective for interim and annual reporting periods beginning after December 15, 2017. Early application is permitted as of the beginning of the fiscal year of adoption only for provisions (3) and (6) above. Early adoption of the other provisions mentioned above is not permitted. The Company has performed a preliminary evaluation of the provisions of ASU No. 2016-01. Based on this evaluation, the Company has determined that ASU No. 2016-01 is not expected to have a material impact on the Company’s Consolidated Financial Statements; however, the Company will continue to closely monitor developments and additional guidance. In February 2016, the FASB issued ASU No. 2016-02, “Leases.” Under the new guidance, lessees will be required to recognize the following for all leases (with the exception of short-term leases): (1) a lease liability, which is the present value of a lessee’s obligation to make lease payments, and (2) a right-of-use asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term. Lessor accounting under the new guidance remains largely unchanged as it is substantially equivalent to existing guidance for sales-type leases, direct financing leases, and operating leases. Leveraged leases have been eliminated, although lessors can continue to account for existing leveraged leases using the current accounting guidance. Other limited changes were made to align lessor accounting with the lessee accounting model and the new revenue recognition standard. All entities will classify leases to determine how to recognize lease-related revenue and expense. Quantitative and qualitative disclosures will be required by lessees and lessors to meet the objective of enabling users of financial statements to assess the amount, timing, and uncertainty of cash flows arising from leases. The intention is to require enough information to supplement the amounts recorded in the financial statements so that users can understand more about the nature of an entity’s leasing activities. ASU No. 2016-02 is effective for interim and annual reporting periods beginning after December 15, 2018; early adoption is permitted. All entities are required to use a modified retrospective approach for leases that exist or are entered into after the beginning of the earliest comparative period in the financial statements. They have the option to use certain relief; full retrospective application is prohibited. The Company has several lease agreements, such as branch locations, which are currently considered operating leases, and therefore, not recognized on the Company’s consolidated statements of condition. The Company expects the new guidance will require these lease agreements to now be recognized on the consolidated statements of condition as a right-of-use asset and a corresponding lease liability. Therefore, the Company’s preliminary evaluation indicates the provisions of ASU No. 2016-02 are expected to impact the Company’s consolidated statements of condition. However, the Company continues to evaluate the extent of potential impact the new guidance will have on the Company’s Consolidated Financial Statements. In June 2016, the FASB issued ASU No. 2016-13, “Measurement of Credit Losses on Financial Instruments.” This ASU significantly changes how entities will measure credit losses for most financial assets and certain other instruments that aren’t measured at fair value through net income. In issuing the standard, the FASB is responding to criticism that today’s guidance delays recognition of credit losses. The standard will replace today’s “incurred loss” approach with an “expected loss” model. The new model, referred to as the current expected credit loss (“CECL”) model, will apply to: (1) financial assets subject to credit losses and measured at amortized cost, and (2) certain off-balance sheet credit exposures. This includes, but is not limited to, loans, leases, held-to-maturity securities, loan commitments, and financial guarantees. The CECL model does not apply to available-for-sale (“AFS”) debt securities. For AFS debt securities with unrealized losses, entities will measure credit losses in a manner similar to what they do today, except that the losses will be recognized as allowances rather than reductions in the amortized cost of the securities. As a result, entities will recognize improvements to estimated credit losses immediately in earnings rather than as interest income over time, as they do today. The ASU also simplifies the accounting model for purchased credit-impaired debt securities and loans. ASU 2016-13 also expands the disclosure requirements regarding an entity’s assumptions, models, and methods for estimating the allowance for loan and lease losses. In addition, entities will need to disclose the amortized cost balance for each class of financial asset by credit quality indicator, disaggregated by the year of origination. ASU No. 2016-13 is effective for interim and annual reporting periods beginning after December 15, 2019; early adoption is permitted for interim and annual reporting periods beginning after December 15, 2018. Entities will apply the standard’s provisions as a cumulative-effect adjustment to retained earnings as of the beginning of the first reporting period in which the guidance is effective (i.e., modified retrospective approach). The Company’s preliminary evaluation indicates the provisions of ASU No. 2016-13 are expected to impact the Company’s Consolidated Financial Statements, in particular the level of the reserve for credit losses. However, the Company continues to evaluate the extent of the potential impact. In August 2016, the FASB issued ASU No. 2016-15, “Classification of Certain Cash Receipts and Cash Payments.” Current U.S. GAAP is unclear or does not include specific guidance on how to classify certain transactions in the statement of cash flows. This ASU is intended to reduce diversity in practice in how eight particular transactions are classified in the statement of cash flows. ASU No. 2016-15 is effective for interim and annual reporting periods beginning after December 15, 2017. Early adoption is permitted, provided that all of the amendments are adopted in the same period. Entities will be required to apply the guidance retrospectively. If it is impracticable to apply the guidance retrospectively for an issue, the amendments related to that issue would be applied prospectively. As this guidance only affects the classification within the statement of cash flows, ASU No. 2016-15 is not expected to have a material impact on the Company’s Consolidated Financial Statements. In January 2017, the FASB issued ASU No. 2017-04, “Simplifying the Test for Goodwill Impairment.” The guidance removes Step 2 of the goodwill impairment test, which requires a hypothetical purchase price allocation. Goodwill impairment will now be the amount by which a reporting unit’s carrying value exceeds its fair value, not to exceed the carrying amount of goodwill. All other goodwill impairment guidance will remain largely unchanged. ASU No. 2017-04 is effective for interim and annual reporting periods beginning after December 15, 2019, applied prospectively. Early adoption is permitted for any impairment tests performed after January 1, 2017. The Company expects to early adopt upon the next goodwill impairment test in 2017. ASU No. 2017-04 is not expected to have a material impact on the Company’s Consolidated Financial Statements. In March 2017, the FASB issued ASU No. 2017-07, “Improving the Presentation of Net Periodic Pension Cost and Net Periodic Post-retirement Benefit Cost.” Under the new guidance, employers will present the service cost component of the net periodic benefit cost in the same income statement line item as other employee compensation costs (e.g., Salaries and Benefits) arising from services rendered during the period. In addition, only the service cost component will be eligible for capitalization in assets. Employers will present the other components separately from the line item (e.g., Other Noninterest Expense) that includes the service cost. ASU No. 2017-07 is effective for interim and annual reporting periods beginning after December 15, 2017. Early adoption is permitted, however, the Company has decided not to early adopt. Employers will apply the guidance on the presentation of the components of net periodic benefit cost in the income statement retrospectively. The guidance limiting the capitalization of net periodic benefit cost in assets to the service cost component will be applied prospectively. The Company expects to utilize the ASU’s practical expedient allowing entities to estimate amounts for comparative periods using the information previously disclosed in their pension and other post-retirement benefit plan footnote. ASU No. 2017-07 is not expected to have a material impact on the Company’s Consolidated Financial Statements. In May 2017, the FASB issued ASU No. 2017-09, “Stock Compensation, Scope of Modification Accounting.” This ASU clarifies when changes to the terms of conditions of a share-based payment award must be accounted for as modifications. Companies will apply the modification accounting guidance if the value, vesting conditions or classification of the award changes. The new guidance should reduce diversity in practice and result in fewer changes to the terms of an award being accounted for as modifications, as the guidance will allow companies to make certain non-substantive changes to awards without accounting for them as modifications. It does not change the accounting for modifications. ASU No. 2017-09 is effective for interim and annual reporting periods beginning after December 15, 2017; early adoption is permitted. ASU No. 2017-09 is not expected to have a material impact on the Company’s Consolidated Financial Statements. In August 2017, the FASB issued ASU No. 2017-12, “Targeted Improvements to Accounting for Hedging Activities.” This ASU’s objectives are to (1) improve the transparency and understandability of information conveyed to financial statement users about an entity’s risk management activities by better aligning the entity’s financial reporting for hedging relationships with those risk management activities; and (2) reduce the complexity of and simplify the application of hedge accounting by preparers. ASU No. 2017-12 is effective for interim and annual reporting periods beginning after December 15, 2018; early adoption is permitted. The Company’s interest rate cap agreements are derivative financial instruments that are designated as formal hedging relationships. The Company is currently evaluating this ASU to determine whether its provisions will enhance the Company’s ability to employ risk management strategies, while improving the transparency and understanding of those strategies for financial statement users.

ACQUISITION (Tables)

ACQUISITION (Tables)	9 Months Ended
	Sep. 30, 2017
Business Combinations [Abstract]
Summary of Consideration Paid, and Fair Values of the Assets Acquired and Liabilities Assumed	Consideration paid, and fair values of Lake Sunapee’s assets acquired and liabilities assumed, along with the resulting goodwill, are summarized in the following tables: (in thousands) As Acquired Fair Value Adjustments As Recorded at Acquisition Consideration paid: Bar Harbor Bankshares common stock issued to Lake Sunapee Bank Group stockholders (4,163,853 shares) $ 181,919 Cash paid for fractional shares 27 Total consideration paid 181,946 Recognized amounts of identifiable assets acquired and liabilities assumed, at fair value: Cash and short-term investments $ 40,970 $ (1,406 ) (a) $ 39,564 Investment securities 156,960 (1,381 ) (b) 155,579 Loans 1,217,927 (9,728 ) (c) 1,208,199 Premises and equipment 22,561 (351 ) (d) 22,210 Core deposit intangible — 7,786 (e) 7,786 Other assets 102,298 (50,419 ) (f) 51,879 Deposits (1,149,865 ) (746 ) (g) (1,150,611 ) Borrowings (232,261 ) (16 ) (h) (232,277 ) Deferred taxes, net (1,921 ) 10,217 (i) 8,296 Other liabilities (19,924 ) (4,087 ) (j) (24,011 ) Total identifiable net assets $ 136,745 $ (50,131 ) $ 86,614 Goodwill $ 95,332 Explanation of Certain Fair Value Adjustments a. Represents in-process payments that were made on the date of acquisition that were not recorded on Lake Sunapee's general ledger until after acquisition. b. Represents the write down of the book value of investments to their estimated fair value based on fair values on the date of acquisition. c. Represents the write down of the book value of loans to their estimated fair value based on current interest rates and expected cash flows, which includes an estimate of expected loan loss inherent in the portfolio. The adjustments also includes the reversal of Lake Sunapee Bank's historic allowance for loan losses. Loans that met the criteria and are being accounted for in accordance with ASC 310-30, Loans and Securities Acquired with Deteriorated Credit Quality, had a book value of $23.34 million and have a fair value $18.45 million . Non-impaired loans accounted for under ASC 310-10, Overall, had a book value of $1.20 billion and have a fair value of $1.188 billion . ASC 310-30 loans have a $1.09 million fair value adjustment discount that is accretable in earnings over the weighted average life of three years using the effective yield as determined on the date of acquisition. The effective yield is periodically adjusted for changes in expected flows. ASC 310-10 loans have a $11.40 million fair value adjustment discount that is amortized into expense over the remaining term of the loans using the effective interest method, or a straight-line method if the loan is a revolving credit facility. d. Represents the adjustment of the book value of buildings and equipment, to their estimated fair value based on appraisals and other methods. The adjustments will be depreciated over the estimated economic lives of the assets. e. Represents the value of the core deposit base assumed in the acquisition. The core deposit asset was recorded as an identifiable intangible asset and will be amortized using a straight-line method over the average life of the deposit base, which is estimated to be twelve years . f. Primarily represents the write-off of historical goodwill and unamortized intangibles recorded by Lake Sunapee from prior acquisitions that are not carried over to the Company's balance sheet. These adjustments are not accretable into earnings in the statement of income. Also represents the value of customer list intangibles which are accretable into earnings in the statement of income. g. Represents adjustments made to time deposits due to the weighted average contractual interest rates exceeding the cost of similar funding at the time of acquisition. The amount will be amortized using a straight-line method over the estimated useful life of one year . h. Represents the present value difference between cash flows of current debt instruments using contractual rates and those of similar borrowings on the date of acquisition. The adjustment will be amortized over the remaining four year weighted average contractual life. i. Represents net deferred tax assets resulting from the fair value adjustments related to the acquired assets and liabilities, identifiable intangibles, and other purchase accounting adjustments. j. Primarily represents the impact of change in control effects on post-retirement liabilities assumed by the Company, which are not accretable into earnings in the statement of income.
Schedule of Acquired Loan Portfolio	Information about the acquired loan portfolio subject to ASC 310-30 as of January 13, 2017 is, as follows (in thousands): ASC 310-30 Loans Gross contractual receivable amounts at acquisition $ 23,338 Contractual cash flows not expected to be collected (nonaccretable discount) (3,801 ) Expected cash flows at acquisition 19,537 Interest component of expected cash flows (accretable discount) (1,089 ) Fair value of acquired loans $ 18,448
Pro Forma Financial Information	Information in the following table is shown in thousands, except earnings per share: Pro Forma (unaudited) 2017 2016 Net interest income $ 69,846 $ 67,670 Non-interest income 20,883 25,808 Net income 26,133 21,371 Pro forma earnings per share: Basic $ 1.69 $ 1.40 Diluted $ 1.68 $ 1.39

SECURITIES AVAILABLE FOR SALE (

SECURITIES AVAILABLE FOR SALE (Tables)	9 Months Ended
	Sep. 30, 2017
Investments, Debt and Equity Securities [Abstract]
Summary of securities available for sale ("AFS") and held to maturity	The following is a summary of securities available for sale: (In thousands) Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value September 30, 2017 Securities available for sale Debt securities: Obligations of US Government sponsored enterprises $ 6,952 $ 27 $ — $ 6,979 Mortgage-backed securities: US Government-sponsored enterprises 438,332 3,413 3,788 437,957 US Government agency 102,044 695 601 102,138 Private label 562 162 5 719 Obligations of states and political subdivisions thereof 140,475 2,818 1,311 141,982 Corporate bonds 28,245 441 2 28,684 Total securities available for sale $ 716,610 $ 7,556 $ 5,707 $ 718,459 December 31, 2016 Securities available for sale Debt securities: Obligations of US Government sponsored enterprises $ — $ — $ — $ — Mortgage-backed securities: US Government-sponsored enterprises 330,635 2,682 4,865 328,452 US Government agency 76,722 797 613 76,906 Private label 936 207 11 1,132 Obligations of states and political subdivisions thereof 123,832 1,941 3,407 122,366 Corporate bonds — — — — Total securities available for sale $ 532,125 $ 5,627 $ 8,896 $ 528,856
Schedule of amortized cost and estimated fair value of available for sale (AFS) and held to maturity (HTM) securities, segregated by contractual maturity	The amortized cost and estimated fair value of available for sale (“AFS”) securities segregated by contractual maturity at September 30, 2017 are presented below. Expected maturities may differ from contractual maturities because issuers may have the right to call or prepay obligations. Mortgage-backed securities are shown in total, as their maturities are highly variable. Available for sale Amortized Fair (In thousands) Cost Value Within 1 year $ 3,613 $ 3,627 Over 1 year to 5 years 18,499 18,735 Over 5 years to 10 years 73,997 75,366 Over 10 years 620,501 620,731 Total securities available for sale $ 716,610 $ 718,459
Schedule of securities with unrealized losses, segregated by the duration of their continuous unrealized loss positions	Securities with unrealized losses, segregated by the duration of their continuous unrealized loss positions, are summarized as follows: Less Than Twelve Months Over Twelve Months Total (In thousands) Gross Unrealized Losses Fair Value Gross Unrealized Losses Fair Value Gross Fair September 30, 2017 Securities available for sale Debt securities: Obligations of US Government sponsored enterprises $ — $ — $ — $ — $ — $ — Mortgage-backed securities: US Government-sponsored enterprises 1,559 150,524 2,229 64,882 3,788 215,406 US Government agency 345 48,529 256 11,880 601 60,409 Private label — 7 5 134 5 141 Obligations of states and political subdivisions thereof 89 8,838 1,222 31,570 1,311 40,408 Corporate bonds 2 3,038 — — 2 3,038 Total securities available for sale $ 1,995 $ 210,936 $ 3,712 $ 108,466 $ 5,707 $ 319,402 December 31, 2016 Securities available for sale Debt securities: Obligations of US Government sponsored enterprises $ — $ — $ — $ — $ — $ — Mortgage-backed securities: US Government-sponsored enterprises 4,369 197,914 496 10,120 4,865 208,034 US Government agency 472 36,941 141 4,263 613 41,204 Private label — 107 11 312 11 419 Obligations of states and political subdivisions thereof 3,252 76,803 155 3,916 3,407 80,719 Corporate bonds — — — — — — Total securities available for sale $ 8,093 $ 311,765 $ 803 $ 18,611 $ 8,896 $ 330,376
Schedule of other than temporary impairment losses	Three Months Ended September 30, 2017 2016 Estimated credit losses as of June 30, $ 1,697 $ 1,697 Reductions for securities paid off during the period — — Estimated credit losses at end of the period $ 1,697 $ 1,697 Nine Months Ended September 30, 2017 2016 Estimated credit losses as of prior year-end, $ 1,697 $ 3,180 Reductions for securities paid off during the period — 1,483 Estimated credit losses at end of the period $ 1,697 $ 1,697

LOANS (Tables)

LOANS (Tables)	9 Months Ended
	Sep. 30, 2017
Receivables [Abstract]
Schedule of Loans	The following is a summary of total loans: September 30, 2017 December 31, 2016 (In thousands) Business Activities Loans Acquired Loans Total Business Activities Loans Acquired Loans Total Commercial Real Estate: Construction and land development $ 33,692 $ 15,593 $ 49,285 $ 14,695 $ — $ 14,695 Other commercial real estate 455,847 288,440 744,287 403,424 — 403,424 Total Commercial Real Estate: 489,539 304,033 793,572 418,119 — 418,119 Commercial and Industrial: Other Commercial 172,186 68,090 240,276 103,586 — 103,586 Agricultural and other loans to farmers 30,483 — 30,483 31,808 — 31,808 Tax exempt 40,776 45,537 86,313 15,846 — 15,846 Total Commercial and Industrial: 243,445 113,627 357,072 151,240 — 151,240 Total Commercial Loans: 732,984 417,660 1,150,644 569,359 — 569,359 Residential Real Estate: Residential mortgages 568,277 584,351 1,152,628 506,612 — 506,612 Total Residential Real Estate: 568,277 584,351 1,152,628 506,612 — 506,612 Consumer: Home equity 50,610 64,695 115,305 46,921 — 46,921 Other consumer 7,645 2,640 10,285 6,172 — 6,172 Total Consumer: 58,255 67,335 125,590 53,093 — 53,093 Total Loans: $ 1,359,516 $ 1,069,346 $ 2,428,862 $ 1,129,064 $ — $ 1,129,064
Schedule of Activity in the Accretable Yield for the Acquired Loan Portfolio that Falls Under the Review of ASC 310-30, Accounting for Certain Loans or Debt Securities Acquired in a Transfer	The following table summarizes activity in the accretable yield for the acquired loan portfolio that falls under the purview of ASC 310-30, Accounting for Certain Loans or Debt Securities Acquired in a Transfer: Three Months Ended September 30, (In thousands) 2017 2016 Balance at beginning of period $ 4,567 $ — Acquisitions — — Reclassification from nonaccretable difference for loans with improved cash flows 513 — Accretion (423 ) — Balance at end of period $ 4,657 $ — Nine Months Ended September 30, (In thousands) 2017 2016 Balance at beginning of period $ — $ — Acquisitions 3,398 — Reclassification from nonaccretable difference for loans with improved cash flows 2,257 — Accretion (998 ) — Balance at end of period $ 4,657 $ —
Summary of Past Due Loans	The following is a summary of past due loans at September 30, 2017 and December 31, 2016 : Business Activities Loans (in thousands) 30-59 Days Past Due 60-89 Days Past Due 90 Days or Greater Past Due Total Past Due Current Total Loans Past Due > 90 days and Accruing September 30, 2017 Commercial Real Estate: Construction and land development $ — $ — $ 637 $ 637 $ 33,055 $ 33,692 $ — Other commercial real estate 407 121 702 1,230 454,617 455,847 — Total Commercial Real Estate: 407 121 1,339 1,867 487,672 489,539 — Commercial and Industrial: Other Commercial 401 150 159 710 171,476 172,186 — Agricultural and other loans to farmers 600 90 10 700 29,783 30,483 — Tax exempt — — — — 40,776 40,776 — Total Commercial and Industrial: 1,001 240 169 1,410 242,035 243,445 — Total Commercial Loans: 1,408 361 1,508 3,277 729,707 732,984 — Residential Real Estate: Residential mortgages 2,904 172 1,260 4,336 563,941 568,277 — Total Residential Real Estate: 2,904 172 1,260 4,336 563,941 568,277 — Consumer: Home equity 306 25 100 431 50,179 50,610 — Other consumer 60 21 26 107 7,538 7,645 — Total Consumer: 366 46 126 538 57,717 58,255 — — Total Loans: $ 4,678 $ 579 $ 2,894 $ 8,151 $ 1,351,365 $ 1,359,516 $ — Business Activities Loans (in thousands) 30-59 Days Past Due 60-89 Days Past Due 90 Days or Greater Past Due Total Past Due Current Total Loans Past Due > 90 days and Accruing December 31, 2016 Commercial Real Estate: Construction and land development $ — $ — $ — $ — $ 14,695 $ 14,695 $ — Other commercial real estate 195 554 1,665 2,414 401,010 403,424 — Total Commercial Real Estate: 195 554 1,665 2,414 415,705 418,119 — Commercial and Industrial: Other Commercial 61 45 201 307 103,279 103,586 — Agricultural and other loans to farmers 231 — — 231 31,577 31,808 — Tax exempt — — — — 15,846 15,846 — Total Commercial and Industrial: 292 45 201 538 150,702 151,240 — Total Commercial Loans: 487 599 1,866 2,952 566,407 569,359 — Residential Real Estate: Residential mortgages 4,484 429 938 5,851 500,761 506,612 — Total Residential Real Estate: 4,484 429 938 5,851 500,761 506,612 — Consumer: Home equity — — 15 15 46,906 46,921 — Other consumer 103 1 6 110 6,062 6,172 — Total Consumer: 103 1 21 125 52,968 53,093 — — Total Loans: $ 5,074 $ 1,029 $ 2,825 $ 8,928 $ 1,120,136 $ 1,129,064 $ — Acquired Loans (in thousands) 30-59 Days Past Due 60-89 Days Past Due 90 Days or Greater Past Due Total Past Due Acquired Credit Impaired Total Loans Past Due > 90 days and Accruing September 30, 2017 Commercial Real Estate: Construction and land development $ 20 $ 10 $ — $ 30 $ 258 $ 15,593 $ — Other commercial real estate 314 25 591 930 9,760 288,440 — Total Commercial Real Estate: 334 35 591 960 10,018 304,033 — Commercial and Industrial: Other Commercial 396 144 — 540 917 68,090 163 Agricultural and other loans to farmers — — — — — — — Tax exempt — — — — — 45,537 — Total Commercial and Industrial: 396 144 — 540 917 113,627 163 Total Commercial Loans: 730 179 591 1,500 10,935 417,660 163 Residential Real Estate: Residential mortgages 1,089 13 868 1,970 3,398 584,351 — Total Residential Real Estate: 1,089 13 868 1,970 3,398 584,351 — Consumer: Home equity 388 155 193 736 40 64,695 — Other consumer 12 144 49 205 3 2,640 — Total Consumer: 400 299 242 941 43 67,335 — — Total Loans: $ 2,219 $ 491 $ 1,701 $ 4,411 $ 14,376 $ 1,069,346 $ 163
Summary of Information Pertaining to Non-Accrual Loans	The following is summary information pertaining to non-accrual loans at September 30, 2017 and December 31, 2016 : September 30, 2017 December 31, 2016 (In thousands) Business Activities Loans Acquired Loans Total Business Activities Loans Acquired Loans Total Commercial Real Estate: Construction and land development $ 637 $ — $ 637 $ — $ — $ — Other commercial real estate 1,238 591 1,829 2,564 — 2,564 Total Commercial Real Estate: 1,875 591 2,466 2,564 — 2,564 Commercial and Industrial: Other Commercial 183 — 183 284 — 284 Agricultural and other loans to farmers 53 — 53 31 — 31 Tax exempt — — — — — — Total Commercial and Industrial: 236 — 236 315 — 315 Total Commercial Loans: 2,111 591 2,702 2,879 — 2,879 Residential Real Estate: Residential mortgages 2,751 868 3,619 3,419 — 3,419 Total Residential Real Estate: 2,751 868 3,619 3,419 — 3,419 Consumer: Home equity 151 193 344 90 — 90 Other consumer 103 49 152 108 — 108 Total Consumer: 254 242 496 198 — 198 Total Loans: $ 5,116 $ 1,701 $ 6,817 $ 6,496 $ — $ 6,496
Schedule of Loans Evaluated for Impairment	Loans evaluated for impairment as of September 30, 2017 and December 31, 2016 were as follows: Business Activities Loans (In thousands) Commercial real estate Commercial and industrial Residential real estate Consumer Total September 30, 2017 Loans receivable: Balance at end of period Individually evaluated for impairment $ 2,585 $ 138 $ 1,744 $ 68 $ 4,535 Collectively evaluated 486,954 243,307 566,533 58,187 1,354,981 Total $ 489,539 $ 243,445 $ 568,277 $ 58,255 $ 1,359,516 Business Activities Loans (In thousands) Commercial real estate Commercial and industrial Residential real estate Consumer Total December 31, 2016 Loans receivable: Balance at end of period Individually evaluated for impairment $ 4,481 $ 486 $ 1,709 $ 33 $ 6,709 Collectively evaluated 413,638 150,754 504,903 53,060 1,122,355 Total $ 418,119 $ 151,240 $ 506,612 $ 53,093 $ 1,129,064 Acquired Loans (In thousands) Commercial real estate Commercial and industrial Residential real estate Consumer Total September 30, 2017 Loans receivable: Balance at end of period Individually evaluated for impairment $ 408 $ 470 $ 271 $ 156 $ 1,305 Purchased Credit Impaired 10,018 917 3,398 43 14,376 Collectively evaluated 293,607 112,240 580,682 67,136 1,053,665 Total $ 304,033 $ 113,627 $ 584,351 $ 67,335 $ 1,069,346
Summary of Impaired Loans	The following is a summary of impaired loans at September 30, 2017 and December 31, 2016 : Business Activities Loans September 30, 2017 (In thousands) Recorded Investment Unpaid Principal Balance Related Allowance With no related allowance: Construction and land development $ — $ — $ — Commercial real estate other 1,198 1,175 — Commercial other 96 97 — Agricultural and other loans to farmers — — — Tax exempt loans — — — Residential real estate 1,257 1,267 — Home equity 13 13 — Consumer other — — — With an allowance recorded: Construction and land development $ 637 $ 2,563 $ 59 Commercial real estate other 750 808 331 Commercial other 42 42 2 Agricultural and other loans to farmers — — — Tax exempt loans — — — Residential real estate 487 487 44 Home equity 55 55 55 Consumer other — — — Total Commercial real estate $ 2,585 $ 4,546 $ 390 Commercial and industrial 138 139 2 Residential real estate 1,744 1,754 44 Consumer 68 68 55 Total impaired loans $ 4,535 $ 6,507 $ 491 Acquired Loans September 30, 2017 (In thousands) Recorded Investment Unpaid Principal Balance Related Allowance With no related allowance: Construction and land development $ — $ — $ — Commercial real estate other 108 107 — Commercial other 470 483 — Agricultural and other loans to farmers — — — Tax exempt loans — — — Residential real estate 271 278 — Home equity 156 156 — Consumer other — — — With an allowance recorded: Construction and land development $ — $ — $ — Commercial real estate other 300 302 168 Commercial other — — — Agricultural and other loans to farmers — — — Tax exempt loans — — — Residential real estate — — — Home equity — — — Consumer other — — — Total Commercial real estate $ 408 $ 409 $ 168 Commercial and industrial 470 483 — Residential real estate 271 278 — Consumer 156 156 — Total impaired loans $ 1,305 $ 1,326 $ 168 Business Activities Loans December 31, 2016 (In thousands) Recorded Investment Unpaid Principal Balance Related Allowance With no related allowance: Construction and land development $ — $ — $ — Commercial real estate other 2,831 2,919 — Commercial other 130 130 — Agricultural and other loans to farmers 139 139 — Tax exempt loans — — — Residential real estate 1,387 1,504 — Home equity 16 16 — Consumer other 2 2 — With an allowance recorded: Construction and land development $ — $ — $ — Commercial real estate other 1,650 3,575 193 Commercial other 217 367 173 Agricultural and other loans to farmers — — — Tax exempt loans — — — Residential real estate 322 322 49 Home equity — — — Consumer other 15 15 9 Total Commercial real estate $ 4,481 $ 6,494 $ 193 Commercial and industrial 486 636 173 Residential real estate 1,709 1,826 49 Consumer 33 33 9 Total impaired loans $ 6,709 $ 8,989 $ 424
Summary of the Average Recorded Investment and Interest Income Recognized on Impaired Loans	The following is a summary of the average recorded investment and interest income recognized on impaired loans as of September 30, 2017 and 2016 : Business Activities Loan Nine Months Ended September 30, 2017 Nine Months Ended September 30, 2016 (in thousands) Average Recorded Investment Cash Basis Interest Income Recognized Average Recorded Investment Cash Basis Interest Income Recognized With no related allowance: Construction and land development $ — $ — $ — $ — Commercial real estate other 1,716 64 2,713 131 Commercial other 99 6 141 2 Agricultural and other loans to farmers 8 1 131 8 Tax exempt loans — — — — Residential real estate 1,245 31 1,344 55 Home equity 13 — 17 1 Consumer other 5 2 — 1 With an allowance recorded: Construction and land development $ 637 $ — $ 928 $ — Commercial real estate other 693 — 551 — Commercial other 44 1 221 — Agricultural and other loans to farmers — — — — Tax exempt loans — — — — Residential real estate 268 5 331 — Home equity 12 — — — Consumer other — — 17 — Total Commercial real estate $ 3,046 $ 64 $ 4,192 $ 131 Commercial and industrial 151 8 493 10 Residential real estate 1,513 36 1,675 55 Consumer 30 2 34 2 Total impaired loans $ 4,740 $ 110 $ 6,394 $ 198 Acquired Loans Nine Months Ended September 30, 2017 Nine Months Ended September 30, 2016 (in thousands) Average Recorded Investment Cash Basis Interest Income Recognized Average Recorded Investment Cash Basis Interest Income Recognized With no related allowance: Construction and land development $ — $ — $ — $ — Commercial real estate other 89 — — — Commercial other 171 — — — Agricultural and other loans to farmers — — — — Tax exempt loans — — — — Residential real estate 254 1 — — Home equity 47 — — — Consumer other 9 — — — With an allowance recorded: Construction and land development $ — $ — $ — $ — Commercial real estate other 46 — — — Commercial other — — — — Agricultural and other loans to farmers — — — — Tax exempt loans — — — — Residential real estate — — — — Home equity — — — — Consumer other — — — — Total Commercial real estate $ 135 $ — $ — $ — Commercial and industrial 171 — — — Residential real estate 254 1 — — Consumer 56 — — — Total impaired loans $ 616 $ 1 $ — $ —
Schedule of Recorded Investment and Number of Modifications for TDRs Identified During the Period	The following tables include the recorded investment and number of modifications identified during the three and nine months ended September 30, 2017 and for the three and nine months ended September 30, 2016 , respectively. The table includes the recorded investment in the loans prior to a modification and also the recorded investment in the loans after the loans were restructured. The modifications for the three and nine months ended September 30, 2017 were attributable to interest rate concessions, maturity date extensions, reamortization or a combination of two concessions. The modifications for the three and nine months ending September 30, 2016 were attributable to interest rate concessions, maturity date extensions or a combination of both. Three Months Ended September 30, 2017 (Dollars in thousands) Number of Modifications Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Troubled Debt Restructurings Commercial installment 5 $ 483 $ 483 Agricultural and other loans to farmers — — — Commercial real estate 4 144 144 Residential real estate — — — Home equity — — — Consumer other — — — Total 9 $ 627 $ 627 Three Months Ended September 30, 2016 (Dollars in thousands) Number of Modifications Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Troubled Debt Restructurings Commercial installment 2 $ 51 $ 51 Commercial real estate 2 936 915 Consumer other 1 9 9 Total 5 $ 996 $ 975 Nine Months Ended September 30, 2017 (Dollars in thousands) Number of Modifications Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Troubled Debt Restructurings Commercial installment 6 $ 563 $ 549 Agricultural and other loans to farmers 1 19 18 Commercial real estate 6 388 333 Residential real estate 3 692 675 Home equity 1 13 13 Consumer other 1 38 37 Total 18 $ 1,713 $ 1,625 Nine Months Ended September 30, 2016 (Dollars in thousands) Number of Modifications Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Troubled Debt Restructurings Commercial installment 2 $ 51 $ 51 Agricultural and other loans to farmers 2 30 24 Commercial real estate 5 1,361 1,326 Consumer Other 1 9 9 Total 10 $ 1,451 $ 1,410

LOAN LOSS ALLOWANCE (Tables)

LOAN LOSS ALLOWANCE (Tables)	9 Months Ended
	Sep. 30, 2017
Receivables [Abstract]
Schedule of Activity in the Allowance for Loan Losses	Activity in the allowance for loan losses for the nine months ended September 30, 2017 and 2016 was as follows: Business Activities Loans At or for the Nine Months Ended September 30, 2017 (In thousands) Commercial real estate Commercial and industrial Residential real estate Consumer Total Balance at beginning of period $ 5,145 $ 1,952 $ 2,721 $ 601 $ 10,419 Charged-off loans (124 ) (189 ) (226 ) (87 ) (626 ) Recoveries on charged-off loans 9 7 65 7 88 Provision/(releases) for loan losses 310 405 941 40 1,696 Balance at end of period $ 5,340 $ 2,175 $ 3,501 $ 561 $ 11,577 Individually evaluated for impairment 391 2 44 55 492 Collectively evaluated 4,949 2,173 3,457 506 11,085 Total $ 5,340 $ 2,175 $ 3,501 $ 561 $ 11,577 Business Activities Loans At or for the Nine Months Ended September 30, 2016 Commercial real estate Commercial and industrial Residential real estate Consumer Total Balance at beginning of period $ 4,430 $ 1,590 $ 2,747 $ 672 $ 9,439 Charged-off loans (133 ) (90 ) (141 ) (19 ) (383 ) Recoveries on charged-off loans 35 200 36 22 293 Provision/(releases) for loan losses 719 39 38 (42 ) 754 Balance at end of period $ 5,051 $ 1,739 $ 2,680 $ 633 $ 10,103 Individually evaluated for impairment 100 174 87 10 371 Collectively evaluated 4,951 1,565 2,593 623 9,732 Total $ 5,051 $ 1,739 $ 2,680 $ 633 $ 10,103 Acquired Loans At or for the Nine Months Ended September 30, 2017 (In thousands) Commercial real estate Commercial and industrial Residential real estate Consumer Total Balance at beginning of period $ — $ — $ — $ — $ — Charged-off loans (54 ) (18 ) (31 ) (19 ) (122 ) Recoveries on charged-off loans — — — — — Provision/(releases) for loan losses 360 49 67 19 495 Balance at end of period $ 306 $ 31 $ 36 $ — $ 373 Individually evaluated for impairment 168 — — — 168 Collectively evaluated 138 31 36 — 205 Total $ 306 $ 31 $ 36 $ — $ 373
Schedule of Loans by Risk Rating	The following tables present the Company’s loans by risk rating at September 30, 2017 and December 31, 2016 : Business Activities Loans Commercial Real Estate Credit Risk Profile by Creditworthiness Category Construction and land development Commercial real estate other Total commercial real estate (In thousands) September 30, 2017 December 31, 2016 September 30, 2017 December 31, 2016 September 30, 2017 December 31, 2016 Grade: Pass $ 33,008 $ 14,695 $ 433,934 $ 376,968 $ 466,942 $ 391,663 Special mention 47 — 6,820 5,868 6,867 5,868 Substandard 637 — 15,093 20,588 15,730 20,588 Total $ 33,692 $ 14,695 $ 455,847 $ 403,424 $ 489,539 $ 418,119 Commercial and Industrial Credit Risk Profile by Creditworthiness Category Commercial other Agricultural and other loans to farmers Tax exempt loans Total commercial and industrial (In thousands) September 30, 2017 December 31, 2016 September 30, 2017 December 31, 2016 September 30, 2017 December 31, 2016 September 30, 2017 December 31, 2016 Grade: Pass $ 168,608 $ 98,968 $ 30,075 $ 31,279 $ 40,610 $ 15,679 $ 239,293 $ 145,926 Special mention 1,757 2,384 91 251 166 167 2,014 2,802 Substandard 1,821 2,234 317 278 — — 2,138 2,512 Total $ 172,186 $ 103,586 $ 30,483 $ 31,808 $ 40,776 $ 15,846 $ 243,445 $ 151,240 Acquired Loans Commercial Real Estate Credit Risk Profile by Creditworthiness Category Commercial construction and land development Commercial real estate other Total commercial real estate (In thousands) September 30, 2017 December 31, 2016 September 30, 2017 December 31, 2016 September 30, 2017 December 31, 2016 Grade: Pass $ 15,336 $ — $ 278,134 $ — $ 293,470 $ — Special mention 233 — 2,475 — 2,708 — Substandard 24 — 7,831 — 7,855 — Total $ 15,593 $ — $ 288,440 $ — $ 304,033 $ — Commercial and Industrial Credit Risk Profile by Creditworthiness Category Commercial other Agricultural and other loans to farmers Tax exempt loans Total commercial and industrial (In thousands) September 30, 2017 December 31, 2016 September 30, 2017 December 31, 2016 September 30, 2017 December 31, 2016 September 30, 2017 December 31, 2016 Grade: Pass $ 63,941 $ — $ — $ — $ 45,537 $ — $ 109,478 $ — Special mention 2,053 — — — — — 2,053 — Substandard 2,096 — — — — — 2,096 — Total $ 68,090 $ — $ — $ — $ 45,537 $ — $ 113,627 $ —
Summary of Information About Total Loans Rated Special Mention or Lower	The following table summarizes information about total loans rated Special Mention or higher as of September 30, 2017 and December 31, 2016 . The table below includes consumer loans that are special mention and substandard accruing that are classified in the above table as performing based on payment activity. September 30, 2017 December 31, 2016 (In thousands) Business Activities Loans Acquired Loans Total Business Activities Loans Acquired Loans Total Non-accrual $ 5,116 $ 3,452 $ 8,568 $ 2,733 $ — $ 2,733 Substandard accruing 15,774 9,627 25,401 20,368 — 20,368 Total classified 20,890 13,079 33,969 23,101 — 23,101 Special mention 8,864 4,762 13,626 8,669 — 8,669 Total Criticized $ 29,754 $ 17,841 $ 47,595 $ 31,770 $ — $ 31,770

BORROWED FUNDS (Tables)

BORROWED FUNDS (Tables)	9 Months Ended
	Sep. 30, 2017
Debt Disclosure [Abstract]
Schedule of Borrowed Funds	Borrowed funds at September 30, 2017 and December 31, 2016 are summarized, as follows: September 30, 2017 December 31, 2016 (dollars in thousands) Carrying Value Weighted Average Rate Carrying Value Weighted Short-term borrowings Advances from the FHLBB $ 506,000 1.36 % $ 372,700 0.97 % Other borrowings 41,600 0.56 21,780 0.29 Total short-term borrowings 547,600 1.30 394,480 0.93 Long-term borrowings Advances from the FHLBB 227,982 1.50 137,116 1.59 Subordinated borrowings 38,048 5.46 — — Junior subordinated borrowings 5,000 4.81 5,000 4.41 Total long-term borrowings 271,030 2.11 142,116 1.69 Total $ 818,630 1.57 % $ 536,596 1.13 %
Summary of Maturities of FHLBB Advances	A summary of maturities of FHLBB advances as of September 30, 2017 is as follows: September 30, 2017 (in thousands, except rates) Carrying Value Weighted Fixed rate advances maturing: 2017 $ 416,000 1.32 % 2018 165,805 1.49 2019 104,947 1.63 2020 29,911 1.76 2021 1,630 1.49 2022 and thereafter 15,689 0.36 Total FHLBB advances $ 733,982 1.40 %

DEPOSITS (Tables)

DEPOSITS (Tables)	9 Months Ended
	Sep. 30, 2017
Deposits [Abstract]
Summary of Time Deposits	A summary of time deposits is as follows: (In thousands) September 30, 2017 December 31, 2016 Time less than $100,000 $ 541,585 $ 304,393 Time $100,000 or more 260,525 112,044 Total time deposits $ 802,110 $ 416,437

CAPITAL RATIOS AND SHAREHOLDE28

CAPITAL RATIOS AND SHAREHOLDERS' EQUITY (Tables)	9 Months Ended
	Sep. 30, 2017
Stockholders' Equity Note [Abstract]
Schedule of Actual and Required Capital Ratios	The actual and required capital ratios were as follows: September 30, 2017 Regulatory Minimum to be Well Capitalized December 31, 2016 Regulatory Minimum to be Well Capitalized Company (consolidated) Total capital to risk weighted assets 13.8 % 10.0 % 16.5 % 10.0 % Common equity tier 1 capital to risk weighted assets 11.3 6.5 15.0 6.5 Tier 1 capital to risk weighted assets 12.7 8.0 15.0 8.0 Tier 1 capital to average assets 8.0 5.0 8.9 5.0 Bank Total capital to risk weighted assets 13.8 % 10.0 % 16.7 % 10.0 % Common equity tier 1 capital to risk weighted assets 13.0 6.5 15.2 6.5 Tier 1 capital to risk weighted assets 13.0 8.0 15.2 8.0 Tier 1 capital to average assets 8.5 5.0 9.1 5.0
Schedule of Components of Accumulated Other Comprehensive Income	Components of accumulated other comprehensive income is as follows: (In thousands) September 30, 2017 December 31, 2016 Other accumulated comprehensive income (loss), before tax: Net unrealized holding gain/(loss) on AFS securities $ 1,849 $ (3,269 ) Net unrealized loss on effective cash flow hedging derivatives (3,570 ) (2,766 ) Net unrealized holding loss on post-retirement plans (577 ) (622 ) Income taxes related to items of accumulated other comprehensive loss: Net unrealized holding (loss)/gain on AFS securities (695 ) 1,144 Net unrealized loss on effective cash flow hedging derivatives 1,341 968 Net unrealized holding loss on post-retirement plans 217 219 Accumulated other comprehensive loss $ (1,435 ) $ (4,326 )
Schedule of Components of Other Comprehensive Income	The following tables presents the components of other comprehensive income for the three and nine months ended September 30, 2017 and 2016 : (In thousands) Before Tax Tax Effect Net of Tax Three Months Ended September 30, 2017 Net unrealized holding gain on AFS securities: x Net unrealized gain arising during the period $ 531 $ (199 ) $ 332 Less: reclassification adjustment for gains (losses) realized in net income 19 (7 ) 12 Net unrealized holding gain on AFS securities 512 (192 ) 320 Net unrealized loss on cash flow hedging derivatives: Net unrealized loss arising during the period (84 ) 31 (53 ) Less: reclassification adjustment for gains (losses) realized in net income — — — Net unrealized gain on cash flow hedging derivatives (84 ) 31 (53 ) Net unrealized holding loss on post-retirement plans: Net unrealized gain/(loss) arising during the period 5 (2 ) 3 Less: reclassification adjustment for gains (losses) realized in net income — — — Net unrealized holding gain/(loss) on post-retirement plans 5 (2 ) 3 Other comprehensive income $ 433 $ (163 ) $ 270 Three Months Ended September 30, 2016 Net unrealized holding gains on AFS securities: Net unrealized gains arising during the period $ (4,223 ) $ 1,478 $ (2,745 ) Less: reclassification adjustment for gains realized in net income 1,354 (474 ) 880 Net unrealized holding gains on AFS securities (5,577 ) 1,952 (3,625 ) Net unrealized (loss) on cash flow hedging derivatives: Net unrealized (loss) arising during the period (92 ) 32 (60 ) Less: reclassification adjustment for gains (losses) realized in net income — — — Net unrealized (loss) on cash flow hedging derivatives (92 ) 32 (60 ) Net unrealized holding gain on post-retirement plans: Net unrealized gain arising during the period 8 (3 ) 5 Less: reclassification adjustment for gains (losses) realized in net income — — — Net unrealized holding gain on post-retirement plans 8 (3 ) 5 Other comprehensive income $ (5,661 ) $ 1,981 $ (3,680 ) (In thousands) Before Tax Tax Effect Net of Tax Nine Months Ended September 30, 2017 Net unrealized holding gain on AFS securities: x Net unrealized gain arising during the period $ 5,138 $ (1,846 ) $ 3,292 Less: reclassification adjustment for gains (losses) realized in net income 19 (7 ) 12 Net unrealized holding gain on AFS securities 5,119 (1,839 ) 3,280 Net unrealized loss on cash flow hedging derivatives: Net unrealized loss arising during the period (805 ) 373 (432 ) Less: reclassification adjustment for gains (losses) realized in net income — — — Net unrealized gain on cash flow hedging derivatives (805 ) 373 (432 ) Net unrealized holding loss on post-retirement plans: Net unrealized gain arising during the period 45 (2 ) 43 Less: reclassification adjustment for gains (losses) realized in net income — — — Net unrealized holding gain on post-retirement plans 45 (2 ) 43 Other comprehensive income $ 4,359 $ (1,468 ) $ 2,891 Nine Months Ended September 30, 2016 Net unrealized holding gains on AFS securities: Net unrealized gains arising during the period $ 7,530 $ (2,635 ) $ 4,895 Less: reclassification adjustment for gains realized in net income 4,489 (1,571 ) 2,918 Net unrealized holding gains on AFS securities 3,041 (1,064 ) 1,977 Net unrealized (loss) on cash flow hedging derivatives: Net unrealized (loss) arising during the period (1,309 ) 458 (851 ) Less: reclassification adjustment for gains (losses) realized in net income — — — Net unrealized (loss) on cash flow hedging derivatives (1,309 ) 458 (851 ) Net unrealized holding gain on post-retirement plans: Net unrealized gain arising during the period 86 (30 ) 56 Less: reclassification adjustment for gains (losses) realized in net income — — — Net unrealized holding gain on post-retirement plans 86 (30 ) 56 Other comprehensive income $ 1,818 $ (636 ) $ 1,182
Schedule of Gross Changes in Each Component of Accumulated Other Comprehensive Income	The following table presents the changes in each component of accumulated other comprehensive income (loss), for the three and nine months ended September 30, 2017 and 2016 : (in thousands) Net unrealized holding gain on AFS Securities Net loss on effective cash flow hedging derivatives Net unrealized holding loss on pension plans Total Three Months Ended September 30, 2017 Balance at beginning of period $ 836 $ (2,177 ) $ (364 ) $ (1,705 ) Other comprehensive gain(loss) before reclassifications 332 (53 ) 3 282 Less: amounts reclassified from accumulated other comprehensive income 12 — — 12 Total other comprehensive income 320 (53 ) 3 270 Balance at end of period $ 1,156 $ (2,230 ) $ (361 ) $ (1,435 ) Three Months Ended September 30, 2016 Balance at beginning of period $ 11,315 $ (2,412 ) $ (412 ) $ 8,491 Other comprehensive gain before reclassifications (2,745 ) (60 ) 5 (2,800 ) Less: amounts reclassified from accumulated other comprehensive income 880 — — 880 Total other comprehensive income (3,625 ) (60 ) 5 (3,680 ) Balance at end of period $ 7,690 $ (2,472 ) $ (407 ) $ 4,811 Nine Months Ended September 30, 2017 Balance at beginning of period $ (2,124 ) $ (1,798 ) $ (404 ) $ (4,326 ) Other comprehensive gain(loss) before reclassifications 3,292 (432 ) 43 2,903 Less: amounts reclassified from accumulated other comprehensive income 12 — — 12 Total other comprehensive income 3,280 (432 ) 43 2,891 Balance at end of period $ 1,156 $ (2,230 ) $ (361 ) $ (1,435 ) Nine Months Ended September 30, 2016 Balance at beginning of period $ 5,713 $ (1,621 ) $ (463 ) $ 3,629 Other comprehensive gain before reclassifications 4,895 (851 ) 56 4,100 Less: amounts reclassified from accumulated other comprehensive income 2,918 — — 2,918 Total other comprehensive income 1,977 (851 ) 56 1,182 Balance at end of period $ 7,690 $ (2,472 ) $ (407 ) $ 4,811
Schedule of Amounts Reclassified Out of Each Component of Accumulated Other Comprehensive Income	The following tables presents the amounts reclassified out of each component of accumulated other comprehensive income (loss) for the three and nine months ended September 30, 2017 and 2016 : Three Months Ended September 30, Affected Line Item in the Statement where Net Income is Presented (in thousands) 2017 2016 Realized gains on AFS securities: $ 19 $ 1,354 Non-interest income (7 ) (474 ) Tax expense Total reclassifications for the period $ 12 $ 880 Net of tax Nine Months Ended September 30, Affected Line Item in the Statement where Net Income is Presented (in thousands) 2017 2016 Realized gains on AFS securities: $ 19 $ 4,489 Non-interest income (7 ) (1,571 ) Tax expense Total reclassifications for the period $ 12 $ 2,918 Net of tax

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	9 Months Ended
	Sep. 30, 2017
Earnings Per Share [Abstract]
Schedule of Earnings Per Share	Earnings per share have been computed based on the following (average diluted shares outstanding are calculated using the treasury stock method): Three Months Ended September 30, Nine Months Ended September 30, (In thousands, except per share and share data) 2017 2016 2017 2016 Net income $ 8,617 $ 3,632 $ 19,386 $ 12,349 Average number of basic common shares outstanding 15,420,499 9,063,576 15,098,377 9,036,548 Plus: dilutive effect of stock options and awards outstanding 90,026 98,112 105,661 101,009 Average number of diluted common shares outstanding 15,510,525 9,161,688 15,204,038 9,137,557 Anti-dilutive options excluded from earnings calculation — 101,826 8,247 107,535 Earnings per share: Basic $ 0.56 $ 0.40 $ 1.27 $ 1.37 Diluted $ 0.56 $ 0.40 $ 1.27 $ 1.35

DERIVATIVE FINANCIAL INSTRUME30

DERIVATIVE FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES (Tables)	9 Months Ended
	Sep. 30, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of information about derivative assets and liabilities	Information about derivative assets and liabilities at September 30, 2017 , follows: Weighted Average Maturity Estimated Fair Value Asset (Liability) Notional Amount (In thousands) (In years) (In thousands) Cash flow hedges: Interest rate caps agreements $ 90,000 5.4 $ 793 Total cash flow hedges 90,000 5.4 793 Economic hedges: Forward sale commitments 16,547 0.2 (173 ) Total economic hedges 16,547 0.2 (173 ) Non-hedging derivatives: Interest rate lock commitments 16,742 0.2 16 Total non-hedging derivatives 16,742 0.2 16 Total $ 123,289 $ 636 As of December 31, 2016 , the Company had interest rate cap agreements totaling $90 million (notional amount), with a weighted average maturity of 6.1 years , and an estimated fair value of $1,748 . Information about derivative assets and liabilities for the three and nine months ended September 30, 2017 and September 30, 2016 , follows: Three Months Ended September 30, Nine Months Ended September 30, (In thousands) 2017 2016 2017 2016 Cash flow hedges: Interest rate cap agreements Realized in interest expense $ 74 $ 14 $ 168 $ 24 Economic hedges: Forward commitments Realized loss in other non-interest income 58 — (29 ) — Non-hedging derivatives: Interest rate lock commitments Realized loss in other non-interest income 19 — (5 ) —

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended
	Sep. 30, 2017
Fair Value Disclosures [Abstract]
Summary of Financial Assets and Financial Liabilities Measured at Fair Value on a Recurring Basis Segregated by the Level of the Valuation Inputs Within the Fair Value Hierarchy Utilized to Measure Fair Value	The following table summarizes financial assets and financial liabilities measured at fair value on a recurring basis as of September 30, 2017 and December 31, 2016 , segregated by the level of the valuation inputs within the fair value hierarchy utilized to measure fair value. September 30, 2017 Level 1 Level 2 Level 3 Total (In thousands) Inputs Inputs Inputs Fair Value Available for sale securities: Obligations of US Government sponsored enterprises $ — $ 6,979 $ — $ 6,979 Mortgage-backed securities: US Government-sponsored enterprises — 437,957 — 437,957 US Government agency — 102,138 — 102,138 Private label — 719 — 719 Obligations of states and political subdivisions thereof — 141,982 — 141,982 Corporate bonds — 28,684 — 28,684 Derivative assets — 793 16 809 Derivative liabilities — — (173 ) (173 ) December 31, 2016 Level 1 Level 2 Level 3 Total (In thousands) Inputs Inputs Inputs Fair Value Available for sale securities: Obligations of US Government sponsored enterprises $ — $ — $ — $ — Mortgage-backed securities: US Government-sponsored enterprises — 328,452 — 328,452 US Government agency — 76,906 — 76,906 Private label — 1,132 — 1,132 Obligations of states and political subdivisions thereof — 122,366 — 122,366 Corporate bonds — — — — Derivative assets — 1,748 — 1,748
Schedule of Changes in Level 3 Assets and Liabilities That Were Measured at Fair Value on a Recurring Basis	The table below presents the changes in Level 3 assets and liabilities that were measured at fair value on a recurring basis for the three and nine months ended September 30, 2017 . Assets (Liabilities) Interest Rate Forward (In thousands) Commitments Commitments Three Months Ended September 30, 2017 June 30, 2017 $ (3 ) $ (231 ) Realized gain recognized in non-interest income 19 58 September 30, 2017 $ 16 $ (173 ) Nine Months Ended September 30, 2017 December 31, 2016 $ — $ — Acquisition of Lake Sunapee Bank, January 13, 2017 96 23 Goodwill adjustment Lake Sunapee Bank Merger (75 ) (167 ) Realized (loss) recognized in non-interest income (5 ) (29 ) September 30, 2017 $ 16 $ (173 )
Schedule of Quantitative Information About the Significant Unobservable Inputs Within Level 3	Quantitative information about the significant unobservable inputs within Level 3 recurring assets and liabilities is as follows: (In thousands, except ratios) Fair Value Valuation Techniques Unobservable Inputs Significant Unobservable Input Value Assets (Liabilities) Interest Rate Lock Commitment $ 16 Historical trend Closing Ratio 90 % Pricing Model Origination Costs, per loan $ 1.7 Forward Commitments (173 ) Quoted prices for similar loans in active markets. Freddie Mac pricing system Pair-off contract price Total $ (157 ) Quantitative information about the significant unobservable inputs within Level 3 non-recurring assets is as follows: Fair Value (in thousands, except ratios) September 30, 2017 Valuation Techniques Unobservable Inputs Range (Weighted Average) (a) Assets Impaired loans $ 3,489 Fair value of collateral - appraised value Loss severity 0% to 63% Appraised value $0 to $1,170 Impaired loans 6,762 Discount cash flow Discount rate 0% to 18% Cash flows $0 to $1,046 Capitalized servicing rights 3,871 Discounted cash flow Constant prepayment rate (CPR) 12.42 % Discount rate 10.11 % Other real estate owned 122 Fair value of collateral Appraised value $122 Total $ 14,244 (a) Where dollar amounts are disclosed, the amounts represent the lowest and highest fair value of the respective assets in the population except for adjustments for market/property conditions, which represents the range of adjustments to individuals properties. Fair Value (in thousands) December 31, 2016 Valuation Techniques Unobservable Inputs Range (Weighted Average) (a) Assets Impaired loans $ 3,268 Fair value of collateral - appraised value Loss severity 0% to 51% Appraised value $0 to $1,732 Impaired loans 3,441 Discount cash flow Discount rate 3.25% to 18.25% Cash flows $6 to $861 Capitalized servicing rights 5 Discounted cash flow Constant prepayment rate (CPR) 17.09 % Discount rate 7.55 % Other real estate owned 90 Fair value of collateral Appraised value 120 Total $ 6,804 (a) Where dollar amounts are disclosed, the amounts represent the lowest and highest fair value of the respective assets in the population except for adjustments for market/property conditions, which represents the range of adjustments to individuals properties.
Summary of Applicable Non-Recurring Fair Value Measurements	The following is a summary of applicable non-recurring fair value measurements. There are no liabilities measured at fair value on a non-recurring basis. September 30, 2017 December 31, 2016 Three Months Ended September 30, 2017 Nine Months Ended September 30, 2017 Fair Value Measurement Date as of September 30, 2017 (In thousands) Level 3 Inputs Level 3 Total Gains (Losses) Total Gains (Losses) Level 3 Inputs Assets Impaired loans $ 10,251 $ 6,709 (43 ) (139 ) September 2017 Capitalized servicing rights 3,871 5 — — September 2017 Other real estate owned 122 90 — — Jan 2017 - March 2017 Total $ 14,244 $ 6,804 (43 ) (139 )
Summary of Estimated Fair Values, and Related Carrying Amounts, of Financial Instruments	The estimated fair values, and related carrying amounts, of the Company’s financial instruments follow. Certain financial instruments and all non-financial instruments are excluded from disclosure requirements. Accordingly, the aggregate fair value amounts presented herein may not necessarily represent the underlying fair value of the Company. September 30, 2017 (In thousands) Carrying Amount Fair Value Level 1 Level 2 Level 3 Financial Assets Cash and cash equivalents $ 48,724 $ 48,724 $ 48,724 $ — $ — Securities available for sale 718,459 718,459 — 718,459 — FHLBB bank stock 37,107 37,107 — 37,107 — Net loans 2,416,912 2,392,284 — — 2,392,284 Accrued interest receivable 3,194 3,194 — 3,194 — Cash surrender value of bank-owned life insurance policies 57,613 57,613 — 57,613 — Derivative assets 809 809 — 793 16 Financial Liabilities Total deposits $ 2,275,109 $ 2,250,483 $ — $ 2,250,483 $ — Securities sold under agreements to repurchase 41,600 41,578 — 41,578 — Federal Home Loan Bank advances 733,982 733,632 — 733,632 — Subordinated borrowings 38,048 38,048 — 38,048 — Junior subordinated borrowings 5,000 3,564 — 3,564 — Derivative liabilities (173 ) (173 ) — — (173 ) December 31, 2016 (In thousands) Carrying Fair Level 1 Level 2 Level 3 Financial Assets Cash and cash equivalents $ 8,439 $ 8,439 $ 8,439 $ — $ — Securities available for sale 528,856 528,856 — 528,856 — FHLBB bank stock 25,331 25,331 — 25,331 — Net loans 1,118,645 1,100,601 — — 1,100,601 Accrued interest receivable 6,051 6,051 — 6,051 — Cash surrender value of bank-owned life insurance policies 24,450 24,450 — 24,450 — Derivative assets 1,748 1,748 — 1,748 — Financial Liabilities Total deposits $ 1,050,300 $ 1,048,932 $ — $ 1,048,932 $ — Securities sold under agreements to repurchase 21,780 21,773 — 21,773 — Federal Home Loan Bank advances 509,816 509,793 — 509,793 — Subordinated borrowings — — — — — Junior subordinated borrowings — 3,560 — 3,560 —

ACQUISITION - Narrative (Detail

ACQUISITION - Narrative (Details) $ / shares in Units, shares in Thousands, $ in Thousands	Jan. 13, 2017USD ($)banking_officesubsidiary$ / sharesshares	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)
Business Acquisition [Line Items]
Pro forma estimated tax rate				37.57%
Lake Sunapee
Business Acquisition [Line Items]
Number of subsidiaries | subsidiary	1
Number of full service branches acquired | banking_office	33
Common shares outstanding | shares	8,380
Shares issued/exchanged in acquisition | shares	4,160
Fixed exchange ratio	0.4970
Acquired price per share (in dollars per share) | $ / shares	$ 43.69
Total consideration paid	$ 181,920			$ 181,946
Cash paid for fractional shares	$ 27
Acquisition integration related costs		$ 346	$ 320	$ 5,900	$ 812

ACQUISITION - Consideration Pai

ACQUISITION - Consideration Paid and Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	Jan. 13, 2017	Sep. 30, 2017	Jun. 30, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Dec. 31, 2015
Recognized amounts of identifiable assets acquired and liabilities assumed, at fair value:
Goodwill		$ 100,255		$ 4,935
Loans		2,428,862		1,129,064
Fair value adjustment accretable yield		4,657	$ 4,567	$ 0	$ 0	$ 0	$ 0
Lake Sunapee
Consideration paid:
Bar Harbor Bankshares common stock issued to Lake Sunapee Bank Group stockholders (4,163,853 shares)		181,919
Cash paid for fractional shares		27
Total consideration paid	$ 181,920	181,946
Recognized amounts of identifiable assets acquired and liabilities assumed, at fair value:
Cash and short-term investments		39,564
Investment securities		155,579
Loans		1,208,199
Premises and equipment		22,210
Core deposit intangible		7,786
Other assets		51,879
Deposits		(1,150,611)
Borrowings		(232,277)
Deferred taxes, net		8,296
Other liabilities		(24,011)
Total identifiable net assets		86,614
Goodwill		95,332
Loans		1,200,000
Loans receivable, fair value disclosure		1,188,000
Fair value adjustment accretable yield		$ 1,090
Fair value discount, amortization period (in years)		3 years
Loans and leases receivable, deferred income		$ 11,400
Deposits acquired, amortization period		1 year
Borrowings acquired, weighted average contractual life		4 years
Common stock issued to acquiree (in shares)	4,163,853
Lake Sunapee | Core Deposits
Recognized amounts of identifiable assets acquired and liabilities assumed, at fair value:
Acquired intangible assets, weighted average useful life		12 years
Lake Sunapee | Receivables Acquired with Deteriorated Credit Quality
Recognized amounts of identifiable assets acquired and liabilities assumed, at fair value:
Loans		$ 23,340
Loans receivable, fair value disclosure		18,450
Lake Sunapee | As Acquired
Recognized amounts of identifiable assets acquired and liabilities assumed, at fair value:
Cash and short-term investments	$ 40,970
Investment securities	156,960
Loans	1,217,927
Premises and equipment	22,561
Core deposit intangible	0
Other assets	102,298
Deposits	(1,149,865)
Borrowings	(232,261)
Deferred taxes, net	(1,921)
Other liabilities	(19,924)
Total identifiable net assets	$ 136,745
Lake Sunapee | Fair Value Adjustments
Recognized amounts of identifiable assets acquired and liabilities assumed, at fair value:
Cash and short-term investments		(1,406)
Investment securities		(1,381)
Loans		(9,728)
Premises and equipment		(351)
Core deposit intangible		7,786
Other assets		(50,419)
Deposits		(746)
Borrowings		(16)
Deferred taxes, net		10,217
Other liabilities		(4,087)
Total identifiable net assets		$ (50,131)

ACQUISITION - Loan Portfolio Ac

ACQUISITION - Loan Portfolio Acquired (Details) - ASC 310-30 Loans - Lake Sunapee $ in Thousands	Jan. 13, 2017USD ($)
Business Acquisition [Line Items]
Gross contractual receivable amounts at acquisition	$ 23,338
Contractual cash flows not expected to be collected (nonaccretable discount)	(3,801)
Expected cash flows at acquisition	19,537
Interest component of expected cash flows (accretable discount)	(1,089)
Fair value of acquired loans	$ 18,448

ACQUISITION - Pro Forma Informa

ACQUISITION - Pro Forma Information (Details) - Lake Sunapee - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Business Acquisition [Line Items]
Net interest income	$ 69,846	$ 67,670
Non-interest income	20,883	25,808
Net income	$ 26,133	$ 21,371
Pro forma earnings per share, basic (in dollars per share)	$ 1.69	$ 1.40
Pro forma earnings per share, diluted (in dollars per share)	$ 1.68	$ 1.39

SECURITIES AVAILABLE FOR SALE -

SECURITIES AVAILABLE FOR SALE - Summary of Securities Available for Sale (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Available-for-sale Securities, Fair Value to Amortized Cost Basis
Available-for-sale securities, amortized cost basis	$ 716,610	$ 532,125
Gross Unrealized Gains	7,556	5,627
Gross Unrealized Losses	5,707	8,896
Available for sale securities	718,459	528,856
Obligations of US Government sponsored enterprises
Available-for-sale Securities, Fair Value to Amortized Cost Basis
Available-for-sale securities, amortized cost basis	6,952	0
Gross Unrealized Gains	27	0
Gross Unrealized Losses	0	0
Available for sale securities	6,979	0
US Government-sponsored enterprises
Available-for-sale Securities, Fair Value to Amortized Cost Basis
Available-for-sale securities, amortized cost basis	438,332	330,635
Gross Unrealized Gains	3,413	2,682
Gross Unrealized Losses	3,788	4,865
Available for sale securities	437,957	328,452
US Government agency
Available-for-sale Securities, Fair Value to Amortized Cost Basis
Available-for-sale securities, amortized cost basis	102,044	76,722
Gross Unrealized Gains	695	797
Gross Unrealized Losses	601	613
Available for sale securities	102,138	76,906
Private label
Available-for-sale Securities, Fair Value to Amortized Cost Basis
Available-for-sale securities, amortized cost basis	562	936
Gross Unrealized Gains	162	207
Gross Unrealized Losses	5	11
Available for sale securities	719	1,132
Obligations of states and political subdivisions thereof
Available-for-sale Securities, Fair Value to Amortized Cost Basis
Available-for-sale securities, amortized cost basis	140,475	123,832
Gross Unrealized Gains	2,818	1,941
Gross Unrealized Losses	1,311	3,407
Available for sale securities	141,982	122,366
Corporate bonds
Available-for-sale Securities, Fair Value to Amortized Cost Basis
Available-for-sale securities, amortized cost basis	28,245	0
Gross Unrealized Gains	441	0
Gross Unrealized Losses	2	0
Available for sale securities	$ 28,684	$ 0

SECURITIES AVAILABLE FOR SALE37

SECURITIES AVAILABLE FOR SALE - Schedule of Maturity of Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Available for sale, Amortized Cost
Within 1 year	$ 3,613
Over 1 year to 5 years	18,499
Over 5 years to 10 years	73,997
Over 10 years	620,501
Available-for-sale securities, amortized cost basis	716,610	$ 532,125
Available for sale, Fair Value
Within 1 year	3,627
Over 1 year to 5 years	18,735
Over 5 years to 10 years	75,366
Over 10 years	620,731
Available for sale securities	$ 718,459	$ 528,856

SECURITIES AVAILABLE FOR SALE38

SECURITIES AVAILABLE FOR SALE - Summary of Securities with Unrealized Losses (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Gross Unrealized Losses
Less Than Twelve Months	$ 1,995	$ 8,093
Over Twelve Months	3,712	803
Total	5,707	8,896
Fair Value
Less Than Twelve Months	210,936	311,765
Over Twelve Months	108,466	18,611
Total	319,402	330,376
Obligations of US Government sponsored enterprises
Gross Unrealized Losses
Less Than Twelve Months	0	0
Over Twelve Months	0	0
Total	0	0
Fair Value
Less Than Twelve Months	0	0
Over Twelve Months	0	0
Total	0	0
US Government-sponsored enterprises
Gross Unrealized Losses
Less Than Twelve Months	1,559	4,369
Over Twelve Months	2,229	496
Total	3,788	4,865
Fair Value
Less Than Twelve Months	150,524	197,914
Over Twelve Months	64,882	10,120
Total	215,406	208,034
US Government agency
Gross Unrealized Losses
Less Than Twelve Months	345	472
Over Twelve Months	256	141
Total	601	613
Fair Value
Less Than Twelve Months	48,529	36,941
Over Twelve Months	11,880	4,263
Total	60,409	41,204
Private label
Gross Unrealized Losses
Less Than Twelve Months	0	0
Over Twelve Months	5	11
Total	5	11
Fair Value
Less Than Twelve Months	7	107
Over Twelve Months	134	312
Total	141	419
Obligations of states and political subdivisions thereof
Gross Unrealized Losses
Less Than Twelve Months	89	3,252
Over Twelve Months	1,222	155
Total	1,311	3,407
Fair Value
Less Than Twelve Months	8,838	76,803
Over Twelve Months	31,570	3,916
Total	40,408	80,719
Corporate bonds
Gross Unrealized Losses
Less Than Twelve Months	2	0
Over Twelve Months	0	0
Total	2	0
Fair Value
Less Than Twelve Months	3,038	0
Over Twelve Months	0	0
Total	$ 3,038	$ 0

SECURITIES AVAILABLE FOR SALE39

SECURITIES AVAILABLE FOR SALE - Securities Impairment (Details) - Available-for-sale Securities - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Other than Temporary Impairment, Credit Losses Recognized in Earnings [Roll Forward]
Estimated credit losses as of period start	$ 1,697	$ 1,697	$ 1,697	$ 3,180
Reductions for securities paid off during the period	0	0	0	1,483
Estimated credit losses at end of the period	$ 1,697	$ 1,697	$ 1,697	$ 1,697

SECURITIES AVAILABLE FOR SALE40

SECURITIES AVAILABLE FOR SALE - Narrative (Details)	9 Months Ended
	Sep. 30, 2017USD ($)securityshares
US Government-sponsored enterprises
Investment Holdings [Line Items]
Available-for-sale, securities in unrealized loss positions (security)	275
Available for sale securities portfolio, number of securities (security)	789
Available for sale and held to maturity securities, continuous unrealized loss position, aggregate losses percentage	1.70%
US Government agency
Investment Holdings [Line Items]
Available-for-sale, securities in unrealized loss positions (security)	62
Available for sale securities portfolio, number of securities (security)	208
Available for sale and held to maturity securities, continuous unrealized loss position, aggregate losses percentage	1.00%
Private label
Investment Holdings [Line Items]
Available-for-sale, securities in unrealized loss positions (security)	8
Available for sale securities portfolio, number of securities (security)	26
Available for sale and held to maturity securities, continuous unrealized loss position, aggregate losses percentage	3.30%
Obligations of states and political subdivisions thereof
Investment Holdings [Line Items]
Available-for-sale, securities in unrealized loss positions (security)	79
Available for sale securities portfolio, number of securities (security)	262
Available for sale and held to maturity securities, continuous unrealized loss position, aggregate losses percentage	3.10%
Corporate bonds
Investment Holdings [Line Items]
Available-for-sale, securities in unrealized loss positions (security)	1
Available for sale securities portfolio, number of securities (security)	12
Available for sale and held to maturity securities, continuous unrealized loss position, aggregate losses percentage	0.10%
Visa Class B | Bar Harbor Bank & Trust
Investment Holdings [Line Items]
Carrying value of investment | $	$ 0
Number of Visa Class shares owned (in shares) | shares	11,623
Visa Class A | Bar Harbor Bank & Trust
Investment Holdings [Line Items]
Number of Visa Class shares owned (in shares) | shares	19,158
Conversion ratio, Visa Class	1.648

LOANS - Summary of Total Loans

LOANS - Summary of Total Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	$ 2,428,862	$ 1,129,064
Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	1,359,516	1,129,064
Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	1,069,346	0
Commercial Real Estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	793,572	418,119
Commercial Real Estate: | Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	489,539	418,119
Commercial Real Estate: | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	304,033	0
Commercial Real Estate: | Construction and land development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	49,285	14,695
Commercial Real Estate: | Construction and land development | Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	33,692	14,695
Commercial Real Estate: | Construction and land development | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	15,593	0
Commercial Real Estate: | Other commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	744,287	403,424
Commercial Real Estate: | Other commercial real estate | Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	455,847	403,424
Commercial Real Estate: | Other commercial real estate | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	288,440	0
Commercial and Industrial:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	357,072	151,240
Commercial and Industrial: | Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	243,445	151,240
Commercial and Industrial: | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	113,627	0
Commercial and Industrial: | Other Commercial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	240,276	103,586
Commercial and Industrial: | Other Commercial | Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	172,186	103,586
Commercial and Industrial: | Other Commercial | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	68,090	0
Commercial and Industrial: | Agricultural and other loans to farmers
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	30,483	31,808
Commercial and Industrial: | Agricultural and other loans to farmers | Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	30,483	31,808
Commercial and Industrial: | Agricultural and other loans to farmers | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	0	0
Commercial and Industrial: | Tax exempt
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	86,313	15,846
Commercial and Industrial: | Tax exempt | Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	40,776	15,846
Commercial and Industrial: | Tax exempt | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	45,537	0
Total Commercial Loans:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	1,150,644	569,359
Total Commercial Loans: | Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	732,984	569,359
Total Commercial Loans: | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	417,660	0
Residential Real Estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	1,152,628	506,612
Residential Real Estate: | Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	568,277	506,612
Residential Real Estate: | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	584,351	0
Residential Real Estate: | Residential mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	1,152,628	506,612
Residential Real Estate: | Residential mortgages | Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	568,277	506,612
Residential Real Estate: | Residential mortgages | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	584,351	0
Consumer:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	125,590	53,093
Consumer: | Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	58,255	53,093
Consumer: | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	67,335	0
Consumer: | Home equity
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	115,305	46,921
Consumer: | Home equity | Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	50,610	46,921
Consumer: | Home equity | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	64,695	0
Consumer: | Other consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	10,285	6,172
Consumer: | Other consumer | Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	7,645	6,172
Consumer: | Other consumer | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	$ 2,640	$ 0

LOANS - Narrative (Details)

LOANS - Narrative (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 2,428,862	$ 1,129,064
Borrower's sustained repayment performance period	6 months
Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 1,069,346
Acquired credit impaired	14,400
Certain loans acquired in transfer not accounted for as debt securities, note balance, net	19,500
Financing receivable not considered impaired at time of acquisition	1,055,000
Residential Real Estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Foreclosed property	122	90
Residential Real Estate: | Mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Process of foreclosure	772	$ 2,400
Residential Real Estate: | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 584,351

LOANS - Accretable Yield Activi

LOANS - Accretable Yield Activity (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward]
Balance at beginning of period	$ 4,567	$ 0	$ 0	$ 0
Acquisitions	0	0	3,398	0
Reclassification from nonaccretable difference for loans with improved cash flows	513	0	2,257	0
Accretion	(423)	0	(998)	0
Balance at end of period	$ 4,657	$ 0	$ 4,657	$ 0

LOANS - Summary of Past Due Loa

LOANS - Summary of Past Due Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	$ 2,428,862	$ 1,129,064
Business Activities Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	8,151	8,928
Current	1,351,365	1,120,136
Total loans	1,359,516	1,129,064
Past Due 90 days and Accruing	0	0
Business Activities Loans | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	4,678	5,074
Business Activities Loans | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	579	1,029
Business Activities Loans | 90 Days or Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	2,894	2,825
Business Activities Loans | Commercial Real Estate:
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,867	2,414
Current	487,672	415,705
Total loans	489,539	418,119
Past Due 90 days and Accruing	0	0
Business Activities Loans | Commercial Real Estate: | Construction and land development
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	637	0
Current	33,055	14,695
Total loans	33,692	14,695
Past Due 90 days and Accruing	0	0
Business Activities Loans | Commercial Real Estate: | Other commercial real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,230	2,414
Current	454,617	401,010
Total loans	455,847	403,424
Past Due 90 days and Accruing	0	0
Business Activities Loans | Commercial Real Estate: | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	407	195
Business Activities Loans | Commercial Real Estate: | 30-59 Days Past Due | Construction and land development
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Business Activities Loans | Commercial Real Estate: | 30-59 Days Past Due | Other commercial real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	407	195
Business Activities Loans | Commercial Real Estate: | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	121	554
Business Activities Loans | Commercial Real Estate: | 60-89 Days Past Due | Construction and land development
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Business Activities Loans | Commercial Real Estate: | 60-89 Days Past Due | Other commercial real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	121	554
Business Activities Loans | Commercial Real Estate: | 90 Days or Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,339	1,665
Business Activities Loans | Commercial Real Estate: | 90 Days or Greater Past Due | Construction and land development
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	637	0
Business Activities Loans | Commercial Real Estate: | 90 Days or Greater Past Due | Other commercial real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	702	1,665
Business Activities Loans | Commercial and Industrial:
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,410	538
Current	242,035	150,702
Total loans	243,445	151,240
Past Due 90 days and Accruing	0	0
Business Activities Loans | Commercial and Industrial: | Other Commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	710	307
Current	171,476	103,279
Total loans	172,186	103,586
Past Due 90 days and Accruing	0	0
Business Activities Loans | Commercial and Industrial: | Agricultural and other loans to farmers
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	700	231
Current	29,783	31,577
Total loans	30,483	31,808
Past Due 90 days and Accruing	0	0
Business Activities Loans | Commercial and Industrial: | Tax exempt
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Current	40,776	15,846
Total loans	40,776	15,846
Past Due 90 days and Accruing	0	0
Business Activities Loans | Commercial and Industrial: | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,001	292
Business Activities Loans | Commercial and Industrial: | 30-59 Days Past Due | Other Commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	401	61
Business Activities Loans | Commercial and Industrial: | 30-59 Days Past Due | Agricultural and other loans to farmers
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	600	231
Business Activities Loans | Commercial and Industrial: | 30-59 Days Past Due | Tax exempt
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Business Activities Loans | Commercial and Industrial: | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	240	45
Business Activities Loans | Commercial and Industrial: | 60-89 Days Past Due | Other Commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	150	45
Business Activities Loans | Commercial and Industrial: | 60-89 Days Past Due | Agricultural and other loans to farmers
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	90	0
Business Activities Loans | Commercial and Industrial: | 60-89 Days Past Due | Tax exempt
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Business Activities Loans | Commercial and Industrial: | 90 Days or Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	169	201
Business Activities Loans | Commercial and Industrial: | 90 Days or Greater Past Due | Other Commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	159	201
Business Activities Loans | Commercial and Industrial: | 90 Days or Greater Past Due | Agricultural and other loans to farmers
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	10	0
Business Activities Loans | Commercial and Industrial: | 90 Days or Greater Past Due | Tax exempt
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Business Activities Loans | Total Commercial Loans:
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	3,277	2,952
Current	729,707	566,407
Total loans	732,984	569,359
Past Due 90 days and Accruing	0	0
Business Activities Loans | Total Commercial Loans: | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,408	487
Business Activities Loans | Total Commercial Loans: | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	361	599
Business Activities Loans | Total Commercial Loans: | 90 Days or Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,508	1,866
Business Activities Loans | Residential Real Estate:
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	4,336	5,851
Current	563,941	500,761
Total loans	568,277	506,612
Past Due 90 days and Accruing	0	0
Business Activities Loans | Residential Real Estate: | Residential mortgages
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	4,336	5,851
Current	563,941	500,761
Total loans	568,277	506,612
Past Due 90 days and Accruing	0	0
Business Activities Loans | Residential Real Estate: | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	2,904	4,484
Business Activities Loans | Residential Real Estate: | 30-59 Days Past Due | Residential mortgages
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	2,904	4,484
Business Activities Loans | Residential Real Estate: | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	172	429
Business Activities Loans | Residential Real Estate: | 60-89 Days Past Due | Residential mortgages
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	172	429
Business Activities Loans | Residential Real Estate: | 90 Days or Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,260	938
Business Activities Loans | Residential Real Estate: | 90 Days or Greater Past Due | Residential mortgages
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,260	938
Business Activities Loans | Consumer:
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	538	125
Current	57,717	52,968
Total loans	58,255	53,093
Past Due 90 days and Accruing	0	0
Business Activities Loans | Consumer: | Home equity
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	431	15
Current	50,179	46,906
Total loans	50,610	46,921
Past Due 90 days and Accruing	0	0
Business Activities Loans | Consumer: | Other consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	107	110
Current	7,538	6,062
Total loans	7,645	6,172
Past Due 90 days and Accruing	0	0
Business Activities Loans | Consumer: | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	366	103
Business Activities Loans | Consumer: | 30-59 Days Past Due | Home equity
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	306	0
Business Activities Loans | Consumer: | 30-59 Days Past Due | Other consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	60	103
Business Activities Loans | Consumer: | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	46	1
Business Activities Loans | Consumer: | 60-89 Days Past Due | Home equity
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	25	0
Business Activities Loans | Consumer: | 60-89 Days Past Due | Other consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	21	1
Business Activities Loans | Consumer: | 90 Days or Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	126	21
Business Activities Loans | Consumer: | 90 Days or Greater Past Due | Home equity
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	100	15
Business Activities Loans | Consumer: | 90 Days or Greater Past Due | Other consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	26	6
Acquired Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	4,411
Acquired Credit Impaired	14,376
Total loans	1,069,346
Past Due 90 days and Accruing	163
Acquired Loans | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	2,219
Acquired Loans | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	491
Acquired Loans | 90 Days or Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,701
Acquired Loans | Commercial Real Estate:
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	960
Acquired Credit Impaired	10,018
Total loans	304,033	0
Past Due 90 days and Accruing	0
Acquired Loans | Commercial Real Estate: | Construction and land development
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	30
Acquired Credit Impaired	258
Total loans	15,593	0
Past Due 90 days and Accruing	0
Acquired Loans | Commercial Real Estate: | Other commercial real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	930
Acquired Credit Impaired	9,760
Total loans	288,440	0
Past Due 90 days and Accruing	0
Acquired Loans | Commercial Real Estate: | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	334
Acquired Loans | Commercial Real Estate: | 30-59 Days Past Due | Construction and land development
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	20
Acquired Loans | Commercial Real Estate: | 30-59 Days Past Due | Other commercial real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	314
Acquired Loans | Commercial Real Estate: | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	35
Acquired Loans | Commercial Real Estate: | 60-89 Days Past Due | Construction and land development
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	10
Acquired Loans | Commercial Real Estate: | 60-89 Days Past Due | Other commercial real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	25
Acquired Loans | Commercial Real Estate: | 90 Days or Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	591
Acquired Loans | Commercial Real Estate: | 90 Days or Greater Past Due | Construction and land development
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0
Acquired Loans | Commercial Real Estate: | 90 Days or Greater Past Due | Other commercial real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	591
Acquired Loans | Commercial and Industrial:
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	540
Acquired Credit Impaired	917
Total loans	113,627	0
Past Due 90 days and Accruing	163
Acquired Loans | Commercial and Industrial: | Other Commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	540
Acquired Credit Impaired	917
Total loans	68,090	0
Past Due 90 days and Accruing	163
Acquired Loans | Commercial and Industrial: | Agricultural and other loans to farmers
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0
Acquired Credit Impaired	0
Total loans	0	0
Past Due 90 days and Accruing	0
Acquired Loans | Commercial and Industrial: | Tax exempt
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0
Acquired Credit Impaired	0
Total loans	45,537	$ 0
Past Due 90 days and Accruing	0
Acquired Loans | Commercial and Industrial: | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	396
Acquired Loans | Commercial and Industrial: | 30-59 Days Past Due | Other Commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	396
Acquired Loans | Commercial and Industrial: | 30-59 Days Past Due | Agricultural and other loans to farmers
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0
Acquired Loans | Commercial and Industrial: | 30-59 Days Past Due | Tax exempt
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0
Acquired Loans | Commercial and Industrial: | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	144
Acquired Loans | Commercial and Industrial: | 60-89 Days Past Due | Other Commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	144
Acquired Loans | Commercial and Industrial: | 60-89 Days Past Due | Agricultural and other loans to farmers
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0
Acquired Loans | Commercial and Industrial: | 60-89 Days Past Due | Tax exempt
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0
Acquired Loans | Commercial and Industrial: | 90 Days or Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0
Acquired Loans | Commercial and Industrial: | 90 Days or Greater Past Due | Other Commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0
Acquired Loans | Commercial and Industrial: | 90 Days or Greater Past Due | Agricultural and other loans to farmers
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0
Acquired Loans | Commercial and Industrial: | 90 Days or Greater Past Due | Tax exempt
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0
Acquired Loans | Total Commercial Loans:
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,500
Acquired Credit Impaired	10,935
Total loans	417,660
Past Due 90 days and Accruing	163
Acquired Loans | Total Commercial Loans: | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	730
Acquired Loans | Total Commercial Loans: | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	179
Acquired Loans | Total Commercial Loans: | 90 Days or Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	591
Acquired Loans | Residential Real Estate:
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,970
Acquired Credit Impaired	3,398
Total loans	584,351
Past Due 90 days and Accruing	0
Acquired Loans | Residential Real Estate: | Residential mortgages
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,970
Acquired Credit Impaired	3,398
Total loans	584,351
Past Due 90 days and Accruing	0
Acquired Loans | Residential Real Estate: | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,089
Acquired Loans | Residential Real Estate: | 30-59 Days Past Due | Residential mortgages
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,089
Acquired Loans | Residential Real Estate: | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	13
Acquired Loans | Residential Real Estate: | 60-89 Days Past Due | Residential mortgages
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	13
Acquired Loans | Residential Real Estate: | 90 Days or Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	868
Acquired Loans | Residential Real Estate: | 90 Days or Greater Past Due | Residential mortgages
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	868
Acquired Loans | Consumer:
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	941
Acquired Credit Impaired	43
Total loans	67,335
Past Due 90 days and Accruing	0
Acquired Loans | Consumer: | Home equity
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	736
Acquired Credit Impaired	40
Total loans	64,695
Past Due 90 days and Accruing	0
Acquired Loans | Consumer: | Other consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	205
Acquired Credit Impaired	3
Total loans	2,640
Past Due 90 days and Accruing	0
Acquired Loans | Consumer: | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	400
Acquired Loans | Consumer: | 30-59 Days Past Due | Home equity
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	388
Acquired Loans | Consumer: | 30-59 Days Past Due | Other consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	12
Acquired Loans | Consumer: | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	299
Acquired Loans | Consumer: | 60-89 Days Past Due | Home equity
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	155
Acquired Loans | Consumer: | 60-89 Days Past Due | Other consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	144
Acquired Loans | Consumer: | 90 Days or Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	242
Acquired Loans | Consumer: | 90 Days or Greater Past Due | Home equity
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	193
Acquired Loans | Consumer: | 90 Days or Greater Past Due | Other consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	$ 49

LOANS - Summary Information Per

LOANS - Summary Information Pertaining to Non-accrual Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Non-accrual loans
Non-accrual loans	$ 6,817	$ 6,496
Business Activities Loans
Non-accrual loans
Non-accrual loans	5,116	6,496
Acquired Loans
Non-accrual loans
Non-accrual loans	1,701	0
Commercial Real Estate:
Non-accrual loans
Non-accrual loans	2,466	2,564
Commercial Real Estate: | Business Activities Loans
Non-accrual loans
Non-accrual loans	1,875	2,564
Commercial Real Estate: | Acquired Loans
Non-accrual loans
Non-accrual loans	591	0
Commercial Real Estate: | Construction and land development
Non-accrual loans
Non-accrual loans	637	0
Commercial Real Estate: | Construction and land development | Business Activities Loans
Non-accrual loans
Non-accrual loans	637	0
Commercial Real Estate: | Construction and land development | Acquired Loans
Non-accrual loans
Non-accrual loans	0	0
Commercial Real Estate: | Other commercial real estate
Non-accrual loans
Non-accrual loans	1,829	2,564
Commercial Real Estate: | Other commercial real estate | Business Activities Loans
Non-accrual loans
Non-accrual loans	1,238	2,564
Commercial Real Estate: | Other commercial real estate | Acquired Loans
Non-accrual loans
Non-accrual loans	591	0
Commercial and Industrial:
Non-accrual loans
Non-accrual loans	236	315
Commercial and Industrial: | Business Activities Loans
Non-accrual loans
Non-accrual loans	236	315
Commercial and Industrial: | Acquired Loans
Non-accrual loans
Non-accrual loans	0	0
Commercial and Industrial: | Other Commercial
Non-accrual loans
Non-accrual loans	183	284
Commercial and Industrial: | Other Commercial | Business Activities Loans
Non-accrual loans
Non-accrual loans	183	284
Commercial and Industrial: | Other Commercial | Acquired Loans
Non-accrual loans
Non-accrual loans	0	0
Commercial and Industrial: | Agricultural and other loans to farmers
Non-accrual loans
Non-accrual loans	53	31
Commercial and Industrial: | Agricultural and other loans to farmers | Business Activities Loans
Non-accrual loans
Non-accrual loans	53	31
Commercial and Industrial: | Agricultural and other loans to farmers | Acquired Loans
Non-accrual loans
Non-accrual loans	0	0
Commercial and Industrial: | Tax exempt
Non-accrual loans
Non-accrual loans	0	0
Commercial and Industrial: | Tax exempt | Business Activities Loans
Non-accrual loans
Non-accrual loans	0	0
Commercial and Industrial: | Tax exempt | Acquired Loans
Non-accrual loans
Non-accrual loans	0	0
Total Commercial Loans:
Non-accrual loans
Non-accrual loans	2,702	2,879
Total Commercial Loans: | Business Activities Loans
Non-accrual loans
Non-accrual loans	2,111	2,879
Total Commercial Loans: | Acquired Loans
Non-accrual loans
Non-accrual loans	591	0
Residential Real Estate:
Non-accrual loans
Non-accrual loans	3,619	3,419
Residential Real Estate: | Business Activities Loans
Non-accrual loans
Non-accrual loans	2,751	3,419
Residential Real Estate: | Acquired Loans
Non-accrual loans
Non-accrual loans	868	0
Residential Real Estate: | Residential mortgages
Non-accrual loans
Non-accrual loans	3,619	3,419
Residential Real Estate: | Residential mortgages | Business Activities Loans
Non-accrual loans
Non-accrual loans	2,751	3,419
Residential Real Estate: | Residential mortgages | Acquired Loans
Non-accrual loans
Non-accrual loans	868	0
Consumer:
Non-accrual loans
Non-accrual loans	496	198
Consumer: | Business Activities Loans
Non-accrual loans
Non-accrual loans	254	198
Consumer: | Acquired Loans
Non-accrual loans
Non-accrual loans	242	0
Consumer: | Home equity
Non-accrual loans
Non-accrual loans	344	90
Consumer: | Home equity | Business Activities Loans
Non-accrual loans
Non-accrual loans	151	90
Consumer: | Home equity | Acquired Loans
Non-accrual loans
Non-accrual loans	193	0
Consumer: | Other consumer
Non-accrual loans
Non-accrual loans	152	108
Consumer: | Other consumer | Business Activities Loans
Non-accrual loans
Non-accrual loans	103	108
Consumer: | Other consumer | Acquired Loans
Non-accrual loans
Non-accrual loans	$ 49	$ 0

LOANS - Loans Evaluated for Imp

LOANS - Loans Evaluated for Impairment (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Loans receivable: balance at end of period
Total	$ 2,428,862	$ 1,129,064
Commercial real estate
Loans receivable: balance at end of period
Total	793,572	418,119
Commercial and industrial
Loans receivable: balance at end of period
Total	357,072	151,240
Residential real estate
Loans receivable: balance at end of period
Total	1,152,628	506,612
Consumer
Loans receivable: balance at end of period
Total	125,590	53,093
Business Activities Loans
Loans receivable: balance at end of period
Individually evaluated for impairment	4,535	6,709
Collectively evaluated	1,354,981	1,122,355
Total	1,359,516	1,129,064
Business Activities Loans | Commercial real estate
Loans receivable: balance at end of period
Individually evaluated for impairment	2,585	4,481
Collectively evaluated	486,954	413,638
Total	489,539	418,119
Business Activities Loans | Commercial and industrial
Loans receivable: balance at end of period
Individually evaluated for impairment	138	486
Collectively evaluated	243,307	150,754
Total	243,445	151,240
Business Activities Loans | Residential real estate
Loans receivable: balance at end of period
Individually evaluated for impairment	1,744	1,709
Collectively evaluated	566,533	504,903
Total	568,277	506,612
Business Activities Loans | Consumer
Loans receivable: balance at end of period
Individually evaluated for impairment	68	33
Collectively evaluated	58,187	53,060
Total	58,255	53,093
Acquired Loans
Loans receivable: balance at end of period
Individually evaluated for impairment	1,305
Purchased Credit Impaired	14,376
Collectively evaluated	1,053,665
Total	1,069,346	0
Acquired Loans | Commercial real estate
Loans receivable: balance at end of period
Individually evaluated for impairment	408
Purchased Credit Impaired	10,018
Collectively evaluated	293,607
Total	304,033	0
Acquired Loans | Commercial and industrial
Loans receivable: balance at end of period
Individually evaluated for impairment	470
Purchased Credit Impaired	917
Collectively evaluated	112,240
Total	113,627	0
Acquired Loans | Residential real estate
Loans receivable: balance at end of period
Individually evaluated for impairment	271
Purchased Credit Impaired	3,398
Collectively evaluated	580,682
Total	584,351	0
Acquired Loans | Consumer
Loans receivable: balance at end of period
Individually evaluated for impairment	156
Purchased Credit Impaired	43
Collectively evaluated	67,136
Total	$ 67,335	$ 0

LOANS - Summary of Impaired Loa

LOANS - Summary of Impaired Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Business Activities Loans
Recorded Investment
Total	$ 4,535	$ 6,709
Unpaid Principal Balance
Total	6,507	8,989
Related Allowance
With an allowance recorded:	491	424
Business Activities Loans | Commercial Real Estate:
Recorded Investment
Total	2,585	4,481
Unpaid Principal Balance
Total	4,546	6,494
Related Allowance
With an allowance recorded:	390	193
Business Activities Loans | Commercial Real Estate: | Construction and land development
Recorded Investment
With no related allowance:	0	0
With an allowance recorded:	637	0
Unpaid Principal Balance
With no related allowance:	0	0
With an allowance recorded:	2,563	0
Related Allowance
With an allowance recorded:	59	0
Business Activities Loans | Commercial Real Estate: | Other commercial real estate
Recorded Investment
With no related allowance:	1,198	2,831
With an allowance recorded:	750	1,650
Unpaid Principal Balance
With no related allowance:	1,175	2,919
With an allowance recorded:	808	3,575
Related Allowance
With an allowance recorded:	331	193
Business Activities Loans | Commercial and Industrial:
Recorded Investment
Total	138	486
Unpaid Principal Balance
Total	139	636
Related Allowance
With an allowance recorded:	2	173
Business Activities Loans | Commercial and Industrial: | Other Commercial
Recorded Investment
With no related allowance:	96	130
With an allowance recorded:	42	217
Unpaid Principal Balance
With no related allowance:	97	130
With an allowance recorded:	42	367
Related Allowance
With an allowance recorded:	2	173
Business Activities Loans | Commercial and Industrial: | Agricultural and other loans to farmers
Recorded Investment
With no related allowance:	0	139
With an allowance recorded:	0	0
Unpaid Principal Balance
With no related allowance:	0	139
With an allowance recorded:	0	0
Related Allowance
With an allowance recorded:	0	0
Business Activities Loans | Commercial and Industrial: | Tax exempt
Recorded Investment
With no related allowance:	0	0
With an allowance recorded:	0	0
Unpaid Principal Balance
With no related allowance:	0	0
With an allowance recorded:	0	0
Related Allowance
With an allowance recorded:	0	0
Business Activities Loans | Residential Real Estate:
Recorded Investment
Total	1,744	1,709
Unpaid Principal Balance
Total	1,754	1,826
Related Allowance
With an allowance recorded:	44	49
Business Activities Loans | Residential Real Estate: | Residential mortgages
Recorded Investment
With no related allowance:	1,257	1,387
With an allowance recorded:	487	322
Unpaid Principal Balance
With no related allowance:	1,267	1,504
With an allowance recorded:	487	322
Related Allowance
With an allowance recorded:	44	49
Business Activities Loans | Consumer:
Recorded Investment
Total	68	33
Unpaid Principal Balance
Total	68	33
Related Allowance
With an allowance recorded:	55	9
Business Activities Loans | Consumer: | Home equity
Recorded Investment
With no related allowance:	13	16
With an allowance recorded:	55	0
Unpaid Principal Balance
With no related allowance:	13	16
With an allowance recorded:	55	0
Related Allowance
With an allowance recorded:	55	0
Business Activities Loans | Consumer: | Other consumer
Recorded Investment
With no related allowance:	0	2
With an allowance recorded:	0	15
Unpaid Principal Balance
With no related allowance:	0	2
With an allowance recorded:	0	15
Related Allowance
With an allowance recorded:	0	$ 9
Acquired Loans
Recorded Investment
Total	1,305
Unpaid Principal Balance
Total	1,326
Related Allowance
With an allowance recorded:	168
Acquired Loans | Commercial Real Estate:
Recorded Investment
Total	408
Unpaid Principal Balance
Total	409
Related Allowance
With an allowance recorded:	168
Acquired Loans | Commercial Real Estate: | Construction and land development
Recorded Investment
With no related allowance:	0
With an allowance recorded:	0
Unpaid Principal Balance
With no related allowance:	0
With an allowance recorded:	0
Related Allowance
With an allowance recorded:	0
Acquired Loans | Commercial Real Estate: | Other commercial real estate
Recorded Investment
With no related allowance:	108
With an allowance recorded:	300
Unpaid Principal Balance
With no related allowance:	107
With an allowance recorded:	302
Related Allowance
With an allowance recorded:	168
Acquired Loans | Commercial and Industrial:
Recorded Investment
Total	470
Unpaid Principal Balance
Total	483
Related Allowance
With an allowance recorded:	0
Acquired Loans | Commercial and Industrial: | Other Commercial
Recorded Investment
With no related allowance:	470
With an allowance recorded:	0
Unpaid Principal Balance
With no related allowance:	483
With an allowance recorded:	0
Related Allowance
With an allowance recorded:	0
Acquired Loans | Commercial and Industrial: | Agricultural and other loans to farmers
Recorded Investment
With no related allowance:	0
With an allowance recorded:	0
Unpaid Principal Balance
With no related allowance:	0
With an allowance recorded:	0
Related Allowance
With an allowance recorded:	0
Acquired Loans | Commercial and Industrial: | Tax exempt
Recorded Investment
With no related allowance:	0
With an allowance recorded:	0
Unpaid Principal Balance
With no related allowance:	0
With an allowance recorded:	0
Related Allowance
With an allowance recorded:	0
Acquired Loans | Residential Real Estate:
Recorded Investment
Total	271
Unpaid Principal Balance
Total	278
Related Allowance
With an allowance recorded:	0
Acquired Loans | Residential Real Estate: | Residential mortgages
Recorded Investment
With no related allowance:	271
With an allowance recorded:	0
Unpaid Principal Balance
With no related allowance:	278
With an allowance recorded:	0
Related Allowance
With an allowance recorded:	0
Acquired Loans | Consumer:
Recorded Investment
Total	156
Unpaid Principal Balance
Total	156
Related Allowance
With an allowance recorded:	0
Acquired Loans | Consumer: | Home equity
Recorded Investment
With no related allowance:	156
With an allowance recorded:	0
Unpaid Principal Balance
With no related allowance:	156
With an allowance recorded:	0
Related Allowance
With an allowance recorded:	0
Acquired Loans | Consumer: | Other consumer
Recorded Investment
With no related allowance:	0
With an allowance recorded:	0
Unpaid Principal Balance
With no related allowance:	0
With an allowance recorded:	0
Related Allowance
With an allowance recorded:	$ 0

LOANS - Average Recorded Invest

LOANS - Average Recorded Investment and Interest Income Recognized on Impaired Loans (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average Recorded Investment	$ 4,740	$ 6,394
Cash Basis Interest Income Recognized	110	198
Business Activities Loans | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average Recorded Investment	3,046	4,192
Cash Basis Interest Income Recognized	64	131
Business Activities Loans | Commercial real estate | Construction and land development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment, with no related allowance	0	0
Cash basis interest income recognized, with no related allowance	0	0
Recorded investment, with related allowance	637	928
Cash basis interest income recognized, with related allowance	0	0
Business Activities Loans | Commercial real estate | Other commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment, with no related allowance	1,716	2,713
Cash basis interest income recognized, with no related allowance	64	131
Recorded investment, with related allowance	693	551
Cash basis interest income recognized, with related allowance	0	0
Business Activities Loans | Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average Recorded Investment	151	493
Cash Basis Interest Income Recognized	8	10
Business Activities Loans | Commercial and industrial | Other Commercial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment, with no related allowance	99	141
Cash basis interest income recognized, with no related allowance	6	2
Recorded investment, with related allowance	44	221
Cash basis interest income recognized, with related allowance	1	0
Business Activities Loans | Commercial and industrial | Agricultural and other loans to farmers
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment, with no related allowance	8	131
Cash basis interest income recognized, with no related allowance	1	8
Recorded investment, with related allowance	0	0
Cash basis interest income recognized, with related allowance	0	0
Business Activities Loans | Commercial and industrial | Tax exempt
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment, with no related allowance	0	0
Cash basis interest income recognized, with no related allowance	0	0
Recorded investment, with related allowance	0	0
Cash basis interest income recognized, with related allowance	0	0
Business Activities Loans | Residential real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average Recorded Investment	1,513	1,675
Cash Basis Interest Income Recognized	36	55
Business Activities Loans | Residential real estate | Residential mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment, with no related allowance	1,245	1,344
Cash basis interest income recognized, with no related allowance	31	55
Recorded investment, with related allowance	268	331
Cash basis interest income recognized, with related allowance	5	0
Business Activities Loans | Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average Recorded Investment	30	34
Cash Basis Interest Income Recognized	2	2
Business Activities Loans | Consumer | Home equity
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment, with no related allowance	13	17
Cash basis interest income recognized, with no related allowance	0	1
Recorded investment, with related allowance	12	0
Cash basis interest income recognized, with related allowance	0	0
Business Activities Loans | Consumer | Other consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment, with no related allowance	5	0
Cash basis interest income recognized, with no related allowance	2	1
Recorded investment, with related allowance	0	17
Cash basis interest income recognized, with related allowance	0	0
Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average Recorded Investment	616	0
Cash Basis Interest Income Recognized	1	0
Acquired Loans | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average Recorded Investment	135	0
Cash Basis Interest Income Recognized	0	0
Acquired Loans | Commercial real estate | Construction and land development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment, with no related allowance	0	0
Cash basis interest income recognized, with no related allowance	0	0
Recorded investment, with related allowance	0	0
Cash basis interest income recognized, with related allowance	0	0
Acquired Loans | Commercial real estate | Other commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment, with no related allowance	89	0
Cash basis interest income recognized, with no related allowance	0	0
Recorded investment, with related allowance	46	0
Cash basis interest income recognized, with related allowance	0	0
Acquired Loans | Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average Recorded Investment	171	0
Cash Basis Interest Income Recognized	0	0
Acquired Loans | Commercial and industrial | Other Commercial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment, with no related allowance	171	0
Cash basis interest income recognized, with no related allowance	0	0
Recorded investment, with related allowance	0	0
Cash basis interest income recognized, with related allowance	0	0
Acquired Loans | Commercial and industrial | Agricultural and other loans to farmers
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment, with no related allowance	0	0
Cash basis interest income recognized, with no related allowance	0	0
Recorded investment, with related allowance	0	0
Cash basis interest income recognized, with related allowance	0	0
Acquired Loans | Commercial and industrial | Tax exempt
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment, with no related allowance	0	0
Cash basis interest income recognized, with no related allowance	0	0
Recorded investment, with related allowance	0	0
Cash basis interest income recognized, with related allowance	0	0
Acquired Loans | Residential real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average Recorded Investment	254	0
Cash Basis Interest Income Recognized	1	0
Acquired Loans | Residential real estate | Residential mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment, with no related allowance	254	0
Cash basis interest income recognized, with no related allowance	1	0
Recorded investment, with related allowance	0	0
Cash basis interest income recognized, with related allowance	0	0
Acquired Loans | Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average Recorded Investment	56	0
Cash Basis Interest Income Recognized	0	0
Acquired Loans | Consumer | Home equity
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment, with no related allowance	47	0
Cash basis interest income recognized, with no related allowance	0	0
Recorded investment, with related allowance	0	0
Cash basis interest income recognized, with related allowance	0	0
Acquired Loans | Consumer | Other consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment, with no related allowance	9	0
Cash basis interest income recognized, with no related allowance	0	0
Recorded investment, with related allowance	0	0
Cash basis interest income recognized, with related allowance	$ 0	$ 0

LOANS - Recorded Investment and

LOANS - Recorded Investment and Number of Modifications (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017USD ($)modification	Sep. 30, 2016USD ($)modification	Sep. 30, 2017USD ($)modification	Sep. 30, 2016USD ($)modification
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of Modifications (in modification) | modification	9	5	18	10
Pre-Modification Outstanding Recorded Investment	$ 627	$ 996	$ 1,713	$ 1,451
Post-Modification Outstanding Recorded Investment	$ 627	$ 975	$ 1,625	$ 1,410
Commercial and Industrial: | Commercial installment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of Modifications (in modification) | modification	5	2	6	2
Pre-Modification Outstanding Recorded Investment	$ 483	$ 51	$ 563	$ 51
Post-Modification Outstanding Recorded Investment	$ 483	$ 51	$ 549	$ 51
Commercial and Industrial: | Agricultural and other loans to farmers
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of Modifications (in modification) | modification	0		1	2
Pre-Modification Outstanding Recorded Investment	$ 0		$ 19	$ 30
Post-Modification Outstanding Recorded Investment	$ 0		$ 18	$ 24
Commercial Real Estate: | Other commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of Modifications (in modification) | modification	4	2	6	5
Pre-Modification Outstanding Recorded Investment	$ 144	$ 936	$ 388	$ 1,361
Post-Modification Outstanding Recorded Investment	$ 144	$ 915	$ 333	$ 1,326
Residential Real Estate: | Residential mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of Modifications (in modification) | modification	0		3
Pre-Modification Outstanding Recorded Investment	$ 0		$ 692
Post-Modification Outstanding Recorded Investment	$ 0		$ 675
Consumer: | Home equity
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of Modifications (in modification) | modification	0		1
Pre-Modification Outstanding Recorded Investment	$ 0		$ 13
Post-Modification Outstanding Recorded Investment	$ 0		$ 13
Consumer: | Other consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of Modifications (in modification) | modification	0	1	1	1
Pre-Modification Outstanding Recorded Investment	$ 0	$ 9	$ 38	$ 9
Post-Modification Outstanding Recorded Investment	$ 0	$ 9	$ 37	$ 9

LOAN LOSS ALLOWANCE - Allowance

LOAN LOSS ALLOWANCE - Allowance Activity (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Activity in the allowance for loan losses
Balance at beginning of period			$ 10,419
Provision/(releases) for loan losses	$ 660	$ 139	2,191	$ 754
Balance at end of period	11,950		11,950
Allowance For Loan Losses
Total	11,950		10,419		$ 11,950
Business Activities Loans
Activity in the allowance for loan losses
Balance at beginning of period			10,419	9,439
Charged-off loans			(626)	(383)
Recoveries on charged-off loans			88	293
Provision/(releases) for loan losses			1,696	754
Balance at end of period	11,577	10,103	11,577	10,103
Allowance For Loan Losses
Individually evaluated for impairment					492	$ 371
Collectively evaluated					11,085	9,732
Total	11,577	10,103	10,419	9,439	11,577	10,103
Business Activities Loans | Commercial real estate
Activity in the allowance for loan losses
Balance at beginning of period			5,145	4,430
Charged-off loans			(124)	(133)
Recoveries on charged-off loans			9	35
Provision/(releases) for loan losses			310	719
Balance at end of period	5,340	5,051	5,340	5,051
Allowance For Loan Losses
Individually evaluated for impairment					391	100
Collectively evaluated					4,949	4,951
Total	5,340	5,051	5,145	4,430	5,340	5,051
Business Activities Loans | Commercial and industrial
Activity in the allowance for loan losses
Balance at beginning of period			1,952	1,590
Charged-off loans			(189)	(90)
Recoveries on charged-off loans			7	200
Provision/(releases) for loan losses			405	39
Balance at end of period	2,175	1,739	2,175	1,739
Allowance For Loan Losses
Individually evaluated for impairment					2	174
Collectively evaluated					2,173	1,565
Total	2,175	1,739	1,952	1,590	2,175	1,739
Business Activities Loans | Residential real estate
Activity in the allowance for loan losses
Balance at beginning of period			2,721	2,747
Charged-off loans			(226)	(141)
Recoveries on charged-off loans			65	36
Provision/(releases) for loan losses			941	38
Balance at end of period	3,501	2,680	3,501	2,680
Allowance For Loan Losses
Individually evaluated for impairment					44	87
Collectively evaluated					3,457	2,593
Total	3,501	2,680	2,721	2,747	3,501	2,680
Business Activities Loans | Consumer
Activity in the allowance for loan losses
Balance at beginning of period			601	672
Charged-off loans			(87)	(19)
Recoveries on charged-off loans			7	22
Provision/(releases) for loan losses			40	(42)
Balance at end of period	561	633	561	633
Allowance For Loan Losses
Individually evaluated for impairment					55	10
Collectively evaluated					506	623
Total	561	$ 633	601	$ 672	561	$ 633
Acquired Loans
Activity in the allowance for loan losses
Balance at beginning of period			0
Charged-off loans			(122)
Recoveries on charged-off loans			0
Provision/(releases) for loan losses			495
Balance at end of period	373		373
Allowance For Loan Losses
Individually evaluated for impairment					168
Collectively evaluated					205
Total	373		0		373
Acquired Loans | Commercial real estate
Activity in the allowance for loan losses
Balance at beginning of period			0
Charged-off loans			(54)
Recoveries on charged-off loans			0
Provision/(releases) for loan losses			360
Balance at end of period	306		306
Allowance For Loan Losses
Individually evaluated for impairment					168
Collectively evaluated					138
Total	306		0		306
Acquired Loans | Commercial and industrial
Activity in the allowance for loan losses
Balance at beginning of period			0
Charged-off loans			(18)
Recoveries on charged-off loans			0
Provision/(releases) for loan losses			49
Balance at end of period	31		31
Allowance For Loan Losses
Individually evaluated for impairment					0
Collectively evaluated					31
Total	31		0		31
Acquired Loans | Residential real estate
Activity in the allowance for loan losses
Balance at beginning of period			0
Charged-off loans			(31)
Recoveries on charged-off loans			0
Provision/(releases) for loan losses			67
Balance at end of period	36		36
Allowance For Loan Losses
Individually evaluated for impairment					0
Collectively evaluated					36
Total	36		0		36
Acquired Loans | Consumer
Activity in the allowance for loan losses
Balance at beginning of period			0
Charged-off loans			(19)
Recoveries on charged-off loans			0
Provision/(releases) for loan losses			19
Balance at end of period	0		0
Allowance For Loan Losses
Individually evaluated for impairment					0
Collectively evaluated					0
Total	$ 0		$ 0		$ 0

LOAN LOSS ALLOWANCE - Loans by

LOAN LOSS ALLOWANCE - Loans by Credit Risk Rating (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Credit quality information
Total loans	$ 2,428,862	$ 1,129,064
Special mention
Credit quality information
Total loans	13,626	8,669
Non-accrual
Credit quality information
Total loans	8,568	2,733
Substandard
Credit quality information
Total loans	25,401	20,368
Total classified
Credit quality information
Total loans	33,969	23,101
Total Criticized
Credit quality information
Total loans	47,595	31,770
Business Activities Loans
Credit quality information
Total loans	1,359,516	1,129,064
Business Activities Loans | Special mention
Credit quality information
Total loans	8,864	8,669
Business Activities Loans | Non-accrual
Credit quality information
Total loans	5,116	2,733
Business Activities Loans | Substandard
Credit quality information
Total loans	15,774	20,368
Business Activities Loans | Total classified
Credit quality information
Total loans	20,890	23,101
Business Activities Loans | Total Criticized
Credit quality information
Total loans	29,754	31,770
Business Activities Loans | Commercial real estate
Credit quality information
Total loans	489,539	418,119
Business Activities Loans | Commercial real estate | Pass
Credit quality information
Total loans	466,942	391,663
Business Activities Loans | Commercial real estate | Special mention
Credit quality information
Total loans	6,867	5,868
Business Activities Loans | Commercial real estate | Substandard
Credit quality information
Total loans	15,730	20,588
Business Activities Loans | Commercial real estate | Construction and land development
Credit quality information
Total loans	33,692	14,695
Business Activities Loans | Commercial real estate | Construction and land development | Pass
Credit quality information
Total loans	33,008	14,695
Business Activities Loans | Commercial real estate | Construction and land development | Special mention
Credit quality information
Total loans	47	0
Business Activities Loans | Commercial real estate | Construction and land development | Substandard
Credit quality information
Total loans	637	0
Business Activities Loans | Commercial real estate | Other commercial real estate
Credit quality information
Total loans	455,847	403,424
Business Activities Loans | Commercial real estate | Other commercial real estate | Pass
Credit quality information
Total loans	433,934	376,968
Business Activities Loans | Commercial real estate | Other commercial real estate | Special mention
Credit quality information
Total loans	6,820	5,868
Business Activities Loans | Commercial real estate | Other commercial real estate | Substandard
Credit quality information
Total loans	15,093	20,588
Business Activities Loans | Commercial and industrial
Credit quality information
Total loans	243,445	151,240
Business Activities Loans | Commercial and industrial | Pass
Credit quality information
Total loans	239,293	145,926
Business Activities Loans | Commercial and industrial | Special mention
Credit quality information
Total loans	2,014	2,802
Business Activities Loans | Commercial and industrial | Substandard
Credit quality information
Total loans	2,138	2,512
Business Activities Loans | Commercial and industrial | Other Commercial
Credit quality information
Total loans	172,186	103,586
Business Activities Loans | Commercial and industrial | Other Commercial | Pass
Credit quality information
Total loans	168,608	98,968
Business Activities Loans | Commercial and industrial | Other Commercial | Special mention
Credit quality information
Total loans	1,757	2,384
Business Activities Loans | Commercial and industrial | Other Commercial | Substandard
Credit quality information
Total loans	1,821	2,234
Business Activities Loans | Commercial and industrial | Agricultural and other loans to farmers
Credit quality information
Total loans	30,483	31,808
Business Activities Loans | Commercial and industrial | Agricultural and other loans to farmers | Pass
Credit quality information
Total loans	30,075	31,279
Business Activities Loans | Commercial and industrial | Agricultural and other loans to farmers | Special mention
Credit quality information
Total loans	91	251
Business Activities Loans | Commercial and industrial | Agricultural and other loans to farmers | Substandard
Credit quality information
Total loans	317	278
Business Activities Loans | Commercial and industrial | Tax exempt
Credit quality information
Total loans	40,776	15,846
Business Activities Loans | Commercial and industrial | Tax exempt | Pass
Credit quality information
Total loans	40,610	15,679
Business Activities Loans | Commercial and industrial | Tax exempt | Special mention
Credit quality information
Total loans	166	167
Business Activities Loans | Commercial and industrial | Tax exempt | Substandard
Credit quality information
Total loans	0	0
Acquired Loans
Credit quality information
Total loans	1,069,346
Acquired Loans | Special mention
Credit quality information
Total loans	4,762	0
Acquired Loans | Non-accrual
Credit quality information
Total loans	3,452	0
Acquired Loans | Substandard
Credit quality information
Total loans	9,627	0
Acquired Loans | Total classified
Credit quality information
Total loans	13,079	0
Acquired Loans | Total Criticized
Credit quality information
Total loans	17,841	0
Acquired Loans | Commercial real estate
Credit quality information
Total loans	304,033	0
Acquired Loans | Commercial real estate | Pass
Credit quality information
Total loans	293,470	0
Acquired Loans | Commercial real estate | Special mention
Credit quality information
Total loans	2,708	0
Acquired Loans | Commercial real estate | Substandard
Credit quality information
Total loans	7,855	0
Acquired Loans | Commercial real estate | Construction and land development
Credit quality information
Total loans	15,593	0
Acquired Loans | Commercial real estate | Construction and land development | Pass
Credit quality information
Total loans	15,336	0
Acquired Loans | Commercial real estate | Construction and land development | Special mention
Credit quality information
Total loans	233	0
Acquired Loans | Commercial real estate | Construction and land development | Substandard
Credit quality information
Total loans	24	0
Acquired Loans | Commercial real estate | Other commercial real estate
Credit quality information
Total loans	288,440	0
Acquired Loans | Commercial real estate | Other commercial real estate | Pass
Credit quality information
Total loans	278,134	0
Acquired Loans | Commercial real estate | Other commercial real estate | Special mention
Credit quality information
Total loans	2,475	0
Acquired Loans | Commercial real estate | Other commercial real estate | Substandard
Credit quality information
Total loans	7,831	0
Acquired Loans | Commercial and industrial
Credit quality information
Total loans	113,627	0
Acquired Loans | Commercial and industrial | Pass
Credit quality information
Total loans	109,478	0
Acquired Loans | Commercial and industrial | Special mention
Credit quality information
Total loans	2,053	0
Acquired Loans | Commercial and industrial | Substandard
Credit quality information
Total loans	2,096	0
Acquired Loans | Commercial and industrial | Other Commercial
Credit quality information
Total loans	68,090	0
Acquired Loans | Commercial and industrial | Other Commercial | Pass
Credit quality information
Total loans	63,941	0
Acquired Loans | Commercial and industrial | Other Commercial | Special mention
Credit quality information
Total loans	2,053	0
Acquired Loans | Commercial and industrial | Other Commercial | Substandard
Credit quality information
Total loans	2,096	0
Acquired Loans | Commercial and industrial | Agricultural and other loans to farmers
Credit quality information
Total loans	0	0
Acquired Loans | Commercial and industrial | Agricultural and other loans to farmers | Pass
Credit quality information
Total loans	0	0
Acquired Loans | Commercial and industrial | Agricultural and other loans to farmers | Special mention
Credit quality information
Total loans	0	0
Acquired Loans | Commercial and industrial | Agricultural and other loans to farmers | Substandard
Credit quality information
Total loans	0	0
Acquired Loans | Commercial and industrial | Tax exempt
Credit quality information
Total loans	45,537	0
Acquired Loans | Commercial and industrial | Tax exempt | Pass
Credit quality information
Total loans	45,537	0
Acquired Loans | Commercial and industrial | Tax exempt | Special mention
Credit quality information
Total loans	0	0
Acquired Loans | Commercial and industrial | Tax exempt | Substandard
Credit quality information
Total loans	$ 0	$ 0

BORROWED FUNDS - Summary of Bor

BORROWED FUNDS - Summary of Borrowed Funds (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Short-term borrowings
Carrying Value	$ 547,600	$ 394,480
Weighted Average Rate	1.30%	0.93%
Long-term borrowings
Carrying Value	$ 271,030	$ 142,116
Weighted Average Rate	2.11%	1.69%
Total borrowings	$ 818,630	$ 536,596
Weighted Average Rate	1.57%	1.13%
Advances from the FHLBB
Short-term borrowings
Carrying Value	$ 506,000	$ 372,700
Weighted Average Rate	1.36%	0.97%
Long-term borrowings
Carrying Value	$ 227,982	$ 137,116
Weighted Average Rate	1.50%	1.59%
Other borrowings
Short-term borrowings
Carrying Value	$ 41,600	$ 21,780
Weighted Average Rate	0.56%	0.29%
Subordinated borrowings
Long-term borrowings
Carrying Value	$ 38,048	$ 0
Weighted Average Rate	5.46%	0.00%
Junior subordinated borrowings
Long-term borrowings
Carrying Value	$ 5,000	$ 5,000
Weighted Average Rate	4.81%	4.41%

BORROWED FUNDS - Narrative (Det

BORROWED FUNDS - Narrative (Details) - USD ($)	Jan. 13, 2017	Apr. 30, 2008	Sep. 30, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Short-term debt			$ 547,600,000	$ 394,480,000
Carrying Value			271,030,000	142,116,000
Financial Guarantee | NHTB Capital Trust II | Lake Sunapee
Debt Instrument [Line Items]
Debentures issued by variable interest entities	$ 600,000
Financial Guarantee | NHTB Capital Trust III | Lake Sunapee
Debt Instrument [Line Items]
Debentures issued by variable interest entities	20,000,000
Subordinated debt | Lake Sunapee
Debt Instrument [Line Items]
Principal amount of debt issued	$ 17,000,000
Fixed interest rate	6.75%
LIBOR | Financial Guarantee | Lake Sunapee
Debt Instrument [Line Items]
Interest rate margin	2.79%
Advances from the FHLBB
Debt Instrument [Line Items]
Secured line of credit maintained			1,000,000
Short-term line of credit outstanding			0	0
Short-term debt			506,000,000	372,700,000
Carrying Value			227,982,000	137,116,000
Federal Reserve Bank Advances
Debt Instrument [Line Items]
Secured line of credit maintained			114,600,000
Short-term debt			0	0
Federal Home Loan Bank Certificates and Obligations FHLB Callable Advances
Debt Instrument [Line Items]
Carrying Value			27,000,000	17,000,000
Federal Home Loan Bank Certificates and Obligations FHLB Amortizing Advances
Debt Instrument [Line Items]
Carrying Value			689,000	0
Subordinated borrowings
Debt Instrument [Line Items]
Carrying Value			$ 38,048,000	$ 0
Maturity period (in years)		15 years
Principal amount of debt issued		$ 5,000,000
Earliest callable period without penalties		5 years
Effective interest rate			4.77%	4.41%
Subordinated borrowings | LIBOR
Debt Instrument [Line Items]
Interest rate margin		3.45%

BORROWED FUNDS - Summary of Mat

BORROWED FUNDS - Summary of Maturities of FHLBB (Details) - Fixed rate advances $ in Thousands	Sep. 30, 2017USD ($)
Carrying Value
2,017	$ 416,000
2,018	165,805
2,019	104,947
2,020	29,911
2,021	1,630
2022 and thereafter	15,689
Total FHLBB advances	$ 733,982
Weighted Average Rate
2,017	1.32%
2,018	1.49%
2,019	1.63%
2,020	1.76%
2,021	1.49%
2022 and thereafter	0.36%
Total FHLBB advances	1.40%

DEPOSITS (Details)

DEPOSITS (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Deposits [Abstract]
Time less than $100,000	$ 541,585	$ 304,393
Time $100,000 or more	260,525	112,044
Total time deposits	802,110	416,437
Brokered time deposits	362,700	237,900
Reciprocal deposits	$ 49,300	$ 43,100

CAPITAL RATIOS AND SHAREHOLDE56

CAPITAL RATIOS AND SHAREHOLDERS' EQUITY - Actual and Required Capital Ratios (Details)	Sep. 30, 2017	Dec. 31, 2016
Tier 1 capital to risk-weighted assets
Total capital to risk weighted assets	13.80%	16.50%
Common equity tier 1 capital to risk weighted assets	11.30%	15.00%
Tier 1 capital to risk weighted assets	12.70%	15.00%
Tier 1 capital to average assets	8.00%	8.90%
Regulatory minimum to be well capitalized, Total capital to risk weighted assets	10.00%	10.00%
Regulatory minimum to be well capitalized, Common Equity Tier 1 Capital to risk weighted assets	6.50%	6.50%
Regulatory minimum to be well capitalized, Tier 1 capital to risk weighted assets	8.00%	8.00%
Regulatory minimum to be well capitalized, Tier 1 capital to average assets	5.00%	5.00%
Bank
Tier 1 capital to risk-weighted assets
Total capital to risk weighted assets	13.80%	16.70%
Common equity tier 1 capital to risk weighted assets	13.00%	15.20%
Tier 1 capital to risk weighted assets	13.00%	15.20%
Tier 1 capital to average assets	8.50%	9.10%
Regulatory minimum to be well capitalized, Total capital to risk weighted assets	10.00%	10.00%
Regulatory minimum to be well capitalized, Common Equity Tier 1 Capital to risk weighted assets	6.50%	6.50%
Regulatory minimum to be well capitalized, Tier 1 capital to risk weighted assets	8.00%	8.00%
Regulatory minimum to be well capitalized, Tier 1 capital to average assets	5.00%	5.00%

CAPITAL RATIOS AND SHAREHOLDE57

CAPITAL RATIOS AND SHAREHOLDERS' EQUITY - Components of AOCI (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive loss	$ (1,435)	$ (4,326)
Net unrealized holding gain/(loss) on AFS securities
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other accumulated comprehensive income (loss), before tax:	1,849	(3,269)
Income taxes related to items of accumulated other comprehensive loss:	(695)	1,144
Net unrealized loss on effective cash flow hedging derivatives
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other accumulated comprehensive income (loss), before tax:	(3,570)	(2,766)
Income taxes related to items of accumulated other comprehensive loss:	1,341	968
Net unrealized holding loss on post-retirement plans
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other accumulated comprehensive income (loss), before tax:	(577)	(622)
Income taxes related to items of accumulated other comprehensive loss:	$ 217	$ 219

CAPITAL RATIOS AND SHAREHOLDE58

CAPITAL RATIOS AND SHAREHOLDERS' EQUITY - Components of OCI (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Net unrealized gain (loss) arising during the period
Net of Tax	$ 282	$ (2,800)	$ 2,903	$ 4,100
Less: reclassification adjustment for gains (losses) realized in net income
Net of Tax	12	880	12	2,918
Other comprehensive income (loss)
Before Tax	433	(5,661)	4,359	1,818
Tax Effect	(163)	1,981	(1,468)	(636)
Total other comprehensive income	270	(3,680)	2,891	1,182
Net unrealized holding gain/(loss) on AFS securities
Net unrealized gain (loss) arising during the period
Before Tax	531	(4,223)	5,138	7,530
Tax Effect	(199)	1,478	(1,846)	(2,635)
Net of Tax	332	(2,745)	3,292	4,895
Less: reclassification adjustment for gains (losses) realized in net income
Before Tax	19	1,354	19	4,489
Tax Effect	(7)	(474)	(7)	(1,571)
Net of Tax	12	880	12	2,918
Other comprehensive income (loss)
Before Tax	512	(5,577)	5,119	3,041
Tax Effect	(192)	1,952	(1,839)	(1,064)
Total other comprehensive income	320	(3,625)	3,280	1,977
Net unrealized loss on effective cash flow hedging derivatives
Net unrealized gain (loss) arising during the period
Before Tax	(84)	(92)	(805)	(1,309)
Tax Effect	31	32	373	458
Net of Tax	(53)	(60)	(432)	(851)
Less: reclassification adjustment for gains (losses) realized in net income
Before Tax	0	0	0	0
Tax Effect	0	0	0	0
Net of Tax	0	0	0	0
Other comprehensive income (loss)
Before Tax	(84)	(92)	(805)	(1,309)
Tax Effect	31	32	373	458
Total other comprehensive income	(53)	(60)	(432)	(851)
Net unrealized holding loss on post-retirement plans
Net unrealized gain (loss) arising during the period
Before Tax	5	8	45	86
Tax Effect	(2)	(3)	(2)	(30)
Net of Tax	3	5	43	56
Less: reclassification adjustment for gains (losses) realized in net income
Before Tax	0	0	0	0
Tax Effect	0	0	0	0
Net of Tax	0	0	0	0
Other comprehensive income (loss)
Before Tax	5	8	45	86
Tax Effect	(2)	(3)	(2)	(30)
Total other comprehensive income	$ 3	$ 5	$ 43	$ 56

CAPITAL RATIOS AND SHAREHOLDE59

CAPITAL RATIOS AND SHAREHOLDERS' EQUITY - Changes in AOCI (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Balance at beginning of period			$ 156,740	$ 154,152
Other comprehensive gain(loss) before reclassifications	$ 282	$ (2,800)	2,903	4,100
Less: amounts reclassified from accumulated other comprehensive income	(12)	(880)	(12)	(2,918)
Total other comprehensive income	270	(3,680)	2,891	1,182
Balance at end of period	353,459	164,336	353,459	164,336
Net unrealized holding gain/(loss) on AFS securities
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Balance at beginning of period	836	11,315	(2,124)	5,713
Other comprehensive gain(loss) before reclassifications	332	(2,745)	3,292	4,895
Less: amounts reclassified from accumulated other comprehensive income	(12)	(880)	(12)	(2,918)
Total other comprehensive income	320	(3,625)	3,280	1,977
Balance at end of period	1,156	7,690	1,156	7,690
Net unrealized loss on effective cash flow hedging derivatives
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Balance at beginning of period	(2,177)	(2,412)	(1,798)	(1,621)
Other comprehensive gain(loss) before reclassifications	(53)	(60)	(432)	(851)
Less: amounts reclassified from accumulated other comprehensive income	0	0	0	0
Total other comprehensive income	(53)	(60)	(432)	(851)
Balance at end of period	(2,230)	(2,472)	(2,230)	(2,472)
Net unrealized holding loss on post-retirement plans
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Balance at beginning of period	(364)	(412)	(404)	(463)
Other comprehensive gain(loss) before reclassifications	3	5	43	56
Less: amounts reclassified from accumulated other comprehensive income	0	0	0	0
Total other comprehensive income	3	5	43	56
Balance at end of period	(361)	(407)	(361)	(407)
Accumulated other comprehensive (loss) income
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Balance at beginning of period	(1,705)	8,491	(4,326)	3,629
Total other comprehensive income			2,891	1,182
Balance at end of period	$ (1,435)	$ 4,811	$ (1,435)	$ 4,811

CAPITAL RATIOS AND SHAREHOLDE60

CAPITAL RATIOS AND SHAREHOLDERS' EQUITY - Amounts Reclassified Out of AOCI (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Amounts reclassified out of each component of accumulated other comprehensive income
Non-interest income	$ 6,960	$ 3,372	$ 19,465	$ 10,314
Tax expense	(3,575)	(1,850)	(8,085)	(5,450)
Amount Reclassified from Accumulated Other Comprehensive Income (loss)
Amounts reclassified out of each component of accumulated other comprehensive income
Net of tax	12	880	12	2,918
Net unrealized holding gain/(loss) on AFS securities | Amount Reclassified from Accumulated Other Comprehensive Income (loss)
Amounts reclassified out of each component of accumulated other comprehensive income
Non-interest income	19	1,354	19	4,489
Tax expense	$ (7)	$ (474)	$ (7)	$ (1,571)

EARNINGS PER SHARE (Details)

EARNINGS PER SHARE (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Earnings Per Share [Abstract]
Net income	$ 8,617	$ 3,632	$ 19,386	$ 12,349
Average number of basic common shares outstanding (in shares)	15,420,499	9,063,576	15,098,377	9,036,548
Plus: dilutive effect of stock options and awards outstanding (in shares)	90,026	98,112	105,661	101,009
Average number of diluted common shares outstanding (in shares)	15,510,525	9,161,688	15,204,038	9,137,557
Anti-dilutive options excluded from earnings calculation (in shares)	0	101,826	8,247	107,535
Earnings per share:
Basic (in dollars per share)	$ 0.56	$ 0.40	$ 1.27	$ 1.37
Diluted (in dollars per share)	$ 0.56	$ 0.40	$ 1.27	$ 1.35

DERIVATIVE FINANCIAL INSTRUME62

DERIVATIVE FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES - Derivative Assets and Liabilities (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional Amount	$ 123,289		$ 123,289
Estimated Fair Value Asset (Liability)	636		636
Designated as Hedging Instrument | Cash flow hedges:
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional Amount	90,000		$ 90,000
Weighted Average Maturity			5 years 4 months 24 days
Estimated Fair Value Asset (Liability)	793		$ 793
Designated as Hedging Instrument | Cash flow hedges: | Interest rate caps agreements
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional Amount	90,000		$ 90,000		$ 90,000
Weighted Average Maturity			5 years 4 months 24 days		6 years 1 month 6 days
Estimated Fair Value Asset (Liability)	793		$ 793		$ 1,748
Realized gain (loss)	74	$ 14	168	$ 24
Designated as Hedging Instrument | Economic hedges:
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional Amount	16,547		$ 16,547
Weighted Average Maturity			2 months 12 days
Estimated Fair Value Asset (Liability)	(173)		$ (173)
Designated as Hedging Instrument | Economic hedges: | Forward sale commitments
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional Amount	16,547		$ 16,547
Weighted Average Maturity			2 months 12 days
Estimated Fair Value Asset (Liability)	(173)		$ (173)
Realized gain (loss)	58	0	(29)	0
Not Designated as Hedging Instrument
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional Amount	16,742		$ 16,742
Weighted Average Maturity			2 months 12 days
Estimated Fair Value Asset (Liability)	16		$ 16
Not Designated as Hedging Instrument | Interest rate lock commitments
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional Amount	16,742		$ 16,742
Weighted Average Maturity			2 months 12 days
Estimated Fair Value Asset (Liability)	16		$ 16
Realized gain (loss)	$ 19	$ 0	$ (5)	$ 0

DERIVATIVE FINANCIAL INSTRUME63

DERIVATIVE FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES - Narrative (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2014
Derivative [Line Items]
Notional amount	$ 123,289
Derivative asset (liability), fair value	636
Interest rate caps agreements
Derivative [Line Items]
Premiums paid			$ 4,566
Cap interest rate			3.00%
Effective percentage interest rate, maximum			3.00%
Cash Flow Hedges | Designated as Hedging Instrument
Derivative [Line Items]
Notional amount	$ 90,000
Remaining weighted average maturity	5 years 4 months 24 days
Derivative asset (liability), fair value	$ 793
Cash Flow Hedges | Designated as Hedging Instrument | Interest rate caps agreements
Derivative [Line Items]
Notional amount	$ 90,000	$ 90,000
Remaining weighted average maturity	5 years 4 months 24 days	6 years 1 month 6 days
Derivative asset (liability), fair value	$ 793	$ 1,748

FAIR VALUE MEASUREMENTS - Measu

FAIR VALUE MEASUREMENTS - Measured on Recurring Basis (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	$ 718,459	$ 528,856
Obligations of US Government sponsored enterprises
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	6,979	0
US Government-sponsored enterprises
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	437,957	328,452
US Government agency
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	102,138	76,906
Private label
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	719	1,132
Obligations of states and political subdivisions thereof
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	141,982	122,366
Corporate bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	28,684	0
Total Fair Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	718,459	528,856
Derivative assets	809	1,748
Derivative liabilities	(173)
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	0	0
Derivative assets	0	0
Derivative liabilities	0
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	718,459	528,856
Derivative assets	793	1,748
Derivative liabilities	0
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	0	0
Derivative assets	16	0
Derivative liabilities	(173)
Recurring | Total Fair Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	809	1,748
Derivative liabilities	(173)
Recurring | Total Fair Value | Obligations of US Government sponsored enterprises
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	6,979	0
Recurring | Total Fair Value | US Government-sponsored enterprises
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	437,957	328,452
Recurring | Total Fair Value | US Government agency
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	102,138	76,906
Recurring | Total Fair Value | Private label
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	719	1,132
Recurring | Total Fair Value | Obligations of states and political subdivisions thereof
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	141,982	122,366
Recurring | Total Fair Value | Corporate bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	28,684	0
Recurring | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	0	0
Derivative liabilities	0
Recurring | Level 1 | Obligations of US Government sponsored enterprises
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	0	0
Recurring | Level 1 | US Government-sponsored enterprises
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	0	0
Recurring | Level 1 | US Government agency
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	0	0
Recurring | Level 1 | Private label
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	0	0
Recurring | Level 1 | Obligations of states and political subdivisions thereof
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	0	0
Recurring | Level 1 | Corporate bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	0	0
Recurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	793	1,748
Derivative liabilities	0
Recurring | Level 2 | Obligations of US Government sponsored enterprises
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value		0
Recurring | Level 2 | US Government-sponsored enterprises
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	437,957	328,452
Recurring | Level 2 | US Government agency
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	102,138	76,906
Recurring | Level 2 | Private label
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	719	1,132
Recurring | Level 2 | Obligations of states and political subdivisions thereof
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	141,982	122,366
Recurring | Level 2 | Corporate bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	28,684	0
Recurring | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	16	0
Derivative liabilities	(173)
Recurring | Level 3 | Obligations of US Government sponsored enterprises
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	0	0
Recurring | Level 3 | US Government-sponsored enterprises
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	0	0
Recurring | Level 3 | US Government agency
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	0	0
Recurring | Level 3 | Private label
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	0	0
Recurring | Level 3 | Obligations of states and political subdivisions thereof
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	0	0
Recurring | Level 3 | Corporate bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	$ 0	$ 0

FAIR VALUE MEASUREMENTS - Chang

FAIR VALUE MEASUREMENTS - Changes in Level 3 (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2017
Interest Rate Lock Commitment
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Roll Forward]
Beginning balance	$ (3)	$ 0
Acquisition of Lake Sunapee Bank, January 13, 2017		96
Goodwill adjustment Lake Sunapee Bank Merger		(75)
Realized gain recognized in non-interest income	19	(5)
Ending balance	16	16
Forward Commitments
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Roll Forward]
Beginning balance	(231)	0
Acquisition of Lake Sunapee Bank, January 13, 2017		23
Goodwill adjustment Lake Sunapee Bank Merger		(167)
Realized gain recognized in non-interest income	58	(29)
Ending balance	$ (173)	$ (173)

FAIR VALUE MEASUREMENTS - Unobs

FAIR VALUE MEASUREMENTS - Unobservable Inputs Recurring (Details)	9 Months Ended
	Sep. 30, 2017USD ($)
Quantitative information about the significant unobservable inputs within Level 3
Derivative asset (liability), fair value	$ 636,000
Level 3 | Recurring
Quantitative information about the significant unobservable inputs within Level 3
Total	(157,000)
Level 3 | Recurring | Interest Rate Lock Commitment
Quantitative information about the significant unobservable inputs within Level 3
Derivative asset (liability), fair value	$ 16,000
Level 3 | Recurring | Interest Rate Lock Commitment | Pricing Model
Quantitative information about the significant unobservable inputs within Level 3
Closing Ratio	90.00%
Origination Costs, per loan	$ 1,700
Level 3 | Recurring | Forward Commitments
Quantitative information about the significant unobservable inputs within Level 3
Derivative asset (liability), fair value	$ (173,000)

FAIR VALUE MEASUREMENTS - Mea67

FAIR VALUE MEASUREMENTS - Measured on Non-recurring Basis (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2017	Dec. 31, 2016
Assets
Other real estate owned	$ 122	$ 122	$ 90
Non-recurring | Level 3
Assets
Total	14,244	14,244	6,804
Total Gains (Losses)	(43)	(139)
Non-recurring | Level 3 | Impaired loans
Assets
Impaired loans	10,251	10,251	6,709
Total Gains (Losses)	(43)	(139)
Non-recurring | Level 3 | Capitalized servicing rights
Assets
Capitalized servicing rights	3,871	3,871	5
Total Gains (Losses)	0	0
Non-recurring | Level 3 | Other real estate owned
Assets
Other real estate owned	122	122	$ 90
Total Gains (Losses)	$ 0	$ 0

FAIR VALUE MEASUREMENTS - Uno68

FAIR VALUE MEASUREMENTS - Unobservable Inputs Non-recurring (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Quantitative information about the significant unobservable inputs within Level 3
Other real estate owned	$ 122	$ 90
Non-recurring | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Total	14,244	6,804
Non-recurring | Fair value of collateral - appraised value | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Impaired loans	3,489	3,268
Other real estate owned	122	90
Non-recurring | Discount cash flow | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Impaired loans	6,762	3,441
Capitalized servicing rights	3,871	5
Non-recurring | Impaired loans | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Impaired loans	$ 10,251	$ 6,709
Non-recurring | Impaired loans | Minimum | Fair value of collateral - appraised value | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Loss severity	0.00%	0.00%
Appraised value	$ 0	$ 0
Non-recurring | Impaired loans | Minimum | Discount cash flow | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Discount rate	0.00%	3.25%
Cash flows	$ 0	$ 6
Non-recurring | Impaired loans | Maximum | Fair value of collateral - appraised value | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Loss severity	63.00%	51.00%
Appraised value	$ 1,170	$ 1,732
Non-recurring | Impaired loans | Maximum | Discount cash flow | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Discount rate	18.00%	18.25%
Cash flows	$ 1,046	$ 861
Non-recurring | Capitalized servicing rights | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Capitalized servicing rights	$ 3,871	$ 5
Non-recurring | Capitalized servicing rights | Discount cash flow | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Discount rate	10.11%	7.55%
Constant prepayment rate (CPR)	12.42%	17.09%
Non-recurring | Other real estate owned | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Other real estate owned	$ 122	$ 90
Non-recurring | Other real estate owned | Fair value of collateral - appraised value | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Appraised value	$ 122	$ 120

FAIR VALUE MEASUREMENTS - Fair

FAIR VALUE MEASUREMENTS - Fair Values and Carrying Amounts (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Financial Assets
Securities available for sale	$ 718,459	$ 528,856
Level 1
Financial Assets
Cash and cash equivalents	48,724	8,439
Securities available for sale	0	0
FHLBB bank stock	0	0
Net loans	0	0
Accrued interest receivable	0	0
Cash surrender value of bank-owned life insurance policies	0	0
Derivative assets	0	0
Financial Liabilities
Total deposits	0	0
Securities sold under agreements to repurchase	0	0
Federal Home Loan Bank advances	0	0
Derivative liabilities	0
Level 1 | Senior subordinated
Financial Liabilities
Subordinated borrowings	0	0
Level 1 | Junior subordinated
Financial Liabilities
Subordinated borrowings	0	0
Level 2
Financial Assets
Cash and cash equivalents	0	0
Securities available for sale	718,459	528,856
FHLBB bank stock	37,107	25,331
Net loans	0	0
Accrued interest receivable	3,194	6,051
Cash surrender value of bank-owned life insurance policies	57,613	24,450
Derivative assets	793	1,748
Financial Liabilities
Total deposits	2,250,483	1,048,932
Securities sold under agreements to repurchase	41,578	21,773
Federal Home Loan Bank advances	733,632	509,793
Derivative liabilities	0
Level 2 | Senior subordinated
Financial Liabilities
Subordinated borrowings	38,048	0
Level 2 | Junior subordinated
Financial Liabilities
Subordinated borrowings	3,564	3,560
Level 3
Financial Assets
Cash and cash equivalents	0	0
Securities available for sale	0	0
FHLBB bank stock	0	0
Net loans	2,392,284	1,100,601
Accrued interest receivable	0	0
Cash surrender value of bank-owned life insurance policies	0	0
Derivative assets	16	0
Financial Liabilities
Total deposits	0	0
Securities sold under agreements to repurchase	0	0
Federal Home Loan Bank advances	0	0
Derivative liabilities	(173)
Level 3 | Senior subordinated
Financial Liabilities
Subordinated borrowings	0	0
Level 3 | Junior subordinated
Financial Liabilities
Subordinated borrowings	0	0
Carrying Amount
Financial Assets
Cash and cash equivalents	48,724	8,439
Securities available for sale	718,459	528,856
FHLBB bank stock	37,107	25,331
Net loans	2,416,912	1,118,645
Accrued interest receivable	3,194	6,051
Cash surrender value of bank-owned life insurance policies	57,613	24,450
Derivative assets	809	1,748
Financial Liabilities
Total deposits	2,275,109	1,050,300
Securities sold under agreements to repurchase	41,600	21,780
Federal Home Loan Bank advances	733,982	509,816
Derivative liabilities	(173)
Carrying Amount | Senior subordinated
Financial Liabilities
Subordinated borrowings	38,048	0
Carrying Amount | Junior subordinated
Financial Liabilities
Subordinated borrowings	5,000	0
Total Fair Value
Financial Assets
Cash and cash equivalents	48,724	8,439
Securities available for sale	718,459	528,856
FHLBB bank stock	37,107	25,331
Net loans	2,392,284	1,100,601
Accrued interest receivable	3,194	6,051
Cash surrender value of bank-owned life insurance policies	57,613	24,450
Derivative assets	809	1,748
Financial Liabilities
Total deposits	2,250,483	1,048,932
Securities sold under agreements to repurchase	41,578	21,773
Federal Home Loan Bank advances	733,632	509,793
Derivative liabilities	(173)
Total Fair Value | Senior subordinated
Financial Liabilities
Subordinated borrowings	38,048	0
Total Fair Value | Junior subordinated
Financial Liabilities
Subordinated borrowings	$ 3,564	$ 3,560