Bar Harbor Bankshares (BHB) 10-K 13 Mar 18 2017 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2017	Mar. 04, 2018	Jun. 30, 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-K
Document Period End Date	Dec. 31, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Common Stock, Shares Outstanding		15,446,987
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Public Float			$ 463,788,390

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Assets
Cash and due from banks	$ 34,262	$ 8,219
Interest-bearing deposit with the Federal Reserve Bank	56,423	220
Total cash and cash equivalents	90,685	8,439
Securities available for sale, at fair value	717,242	528,856
Federal Home Loan Bank stock	38,105	25,331
Total securities	755,347	554,187
Commercial real estate	826,746	418,119
Commercial and industrial	379,423	151,240
Residential real estate	1,155,682	506,612
Consumer	123,762	53,093
Total loans	2,485,613	1,129,064
Less: Allowance for loan losses	(12,325)	(10,419)
Net loans	2,473,288	1,118,645
Premises and equipment, net	47,708	23,419
Other real estate owned	122	90
Goodwill	100,085	4,935
Other intangible assets, net	8,383	377
Cash surrender value of bank-owned life insurance	57,997	24,450
Deferred tax assets, net	7,180	5,990
Other assets	24,389	14,817
Total assets	3,565,184	1,755,349
Liabilities
Demand and other non-interest bearing deposits	349,055	98,856
NOW deposits	466,610	175,150
Savings deposits	364,799	77,623
Money market deposits	305,275	282,234
Time deposits	866,346	416,437
Total deposits	2,352,085	1,050,300
Senior borrowings	786,688	531,596
Subordinated borrowings	43,033	5,000
Total borrowings	829,721	536,596
Other liabilities	28,737	11,713
Total liabilities	3,210,543	1,598,609
Shareholders’ equity
Capital stock, par value $2.00; authorized 20,000,000 shares; issued 16,428,388 and 10,182,611 shares at December 31, 2017 and December 31, 2016, respectively	32,857	13,577
Additional paid-in capital	186,702	23,027
Retained earnings	144,977	130,489
Accumulated other comprehensive loss	(4,554)	(4,326)
Less: 985,462 and 1,067,016 shares of treasury stock at December 31, 2017 and December 31, 2016, respectively, at cost	(5,341)	(6,027)
Total shareholders’ equity	354,641	156,740
Total liabilities and shareholders’ equity	$ 3,565,184	$ 1,755,349

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 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)	16,428,388	10,182,611
Treasury stock (in shares)	985,462	1,067,016

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Interest and dividend income
Loans	$ 94,976	$ 41,653	$ 39,303
Securities and other	21,093	15,834	15,921
Total interest and dividend income	116,069	57,487	55,224
Interest expense
Deposits	11,307	6,699	6,097
Borrowings	12,607	5,414	4,293
Total interest expense	23,914	12,113	10,390
Net interest income	92,155	45,374	44,834
Provision for loan losses	2,788	979	1,785
Net interest income after provision for loan losses	89,367	44,395	43,049
Non-interest income
Trust and investment management fee income	12,270	3,829	3,888
Insurance and brokerage service income	1,097	0	0
Customer service fees	8,484	2,648	2,586
Gain on sales of securities, net	19	4,498	1,334
Bank-owned life insurance income	1,539	703	606
Other income	2,573	671	565
Total non-interest income	25,982	12,349	8,979
Non-interest expense
Salaries and employee benefits	39,589	19,775	17,884
Occupancy and equipment	11,633	4,610	4,569
Loss on premises and equipment, net	94	248	7
Outside services	3,000	767	359
Professional services	1,655	1,489	1,485
Communication	1,289	586	388
Amortization of intangible assets	812	92	92
Acquisition, conversion and other expenses	3,302	2,650	54
Other expenses	11,352	5,718	6,070
Total non-interest expense	72,726	35,935	30,908
Income before income taxes	42,623	20,809	21,120
Income tax expense	16,630	5,876	5,967
Net income	$ 25,993	$ 14,933	$ 15,153
Earnings per share:
Basic (in dollars per share)	$ 1.71	$ 1.65	$ 1.69
Diluted (in dollars per share)	$ 1.70	$ 1.63	$ 1.67
Weighted average common shares outstanding:
Basic (in shares)	15,183,615	9,068,624	8,970,368
Diluted (in shares)	15,290,410	9,142,653	9,090,386

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement of Comprehensive Income [Abstract]
Net income	$ 25,993	$ 14,933	$ 15,153
Other comprehensive income (loss), before tax:
Changes in unrealized loss on securities available-for-sale	528	(12,059)	(3,365)
Changes in unrealized loss on derivative hedges	(838)	(272)	(1,383)
Changes in unrealized loss on post-retirement plans	(328)	90	27
Income taxes related to other comprehensive income (loss):
Changes in unrealized loss on securities available-for-sale	(114)	4,221	1,177
Changes in unrealized loss on derivative hedges	386	95	484
Changes in unrealized loss on post-retirement plans	138	(30)	(2)
Total other comprehensive loss	(228)	(7,955)	(3,062)
Total comprehensive income	$ 25,765	$ 6,978	$ 12,091

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, 2014	$ 146,287	$ 13,577	$ 20,905	$ 113,149	$ 6,691	$ (8,035)
Comprehensive income:
Net income	15,153			15,153
Other comprehensive loss	(3,062)				(3,062)
Total comprehensive income	12,091			15,153	(3,062)
Cash dividends declared	(6,040)			(6,040)
Treasury stock purchased	(24)					(24)
Net issuance to employee stock plans, including related tax effects	1,022		(97)	(2)		1,121
Recognition of stock based compensation	816		816
Balance at end of period at Dec. 31, 2015	154,152	13,577	21,624	122,260	3,629	(6,938)
Comprehensive income:
Net income	14,933			14,933
Other comprehensive loss	(7,955)				(7,955)
Total comprehensive income	6,978			14,933	(7,955)
Cash dividends declared	(6,577)			(6,577)
Treasury stock purchased	(497)					(497)
Net issuance to employee stock plans, including related tax effects	1,406		125	(127)		1,408
Recognition of stock based compensation	1,278		1,278
Balance at end of period at Dec. 31, 2016	156,740	13,577	23,027	130,489	(4,326)	(6,027)
Comprehensive income:
Net income	25,993			25,993
Other comprehensive loss	(228)				(228)
Total comprehensive income	25,765			25,993	(228)
Cash dividends declared	(11,505)			(11,505)
Acquisition of Lake Sunapee Bank Group (6,245,780 shares)	181,919	8,328	173,591
Treasury stock purchased	(282)					(282)
Net issuance to employee stock plans, including related tax effects	746		(222)			968
Three-for-two stock split	(16)	10,952	(10,968)
Recognition of stock based compensation	1,274		1,274
Balance at end of period at Dec. 31, 2017	$ 354,641	$ 32,857	$ 186,702	$ 144,977	$ (4,554)	$ (5,341)

CONSOLIDATED STATEMENTS OF CHA7

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (Parenthetical)	12 Months Ended
	Dec. 31, 2017$ / sharesshares	Dec. 31, 2016$ / sharesshares	Dec. 31, 2015$ / sharesshares
Statement of Stockholders' Equity [Abstract]
Cash dividends declared (in dollars per share) | $ / shares	$ 0.75	$ 0.73	$ 0.67
Treasury stock purchased (in shares)	9,603	23,072	984
Net shares issued to employee stock plans (in shares)	91,517	123,349	96,813
Stock split conversion ratio	1.5

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Cash flows from operating activities:
Net income	$ 25,993	$ 14,933	$ 15,153
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for loan losses	2,788	979	1,785
Net amortization of securities	5,214	3,415	2,403
Deferred income taxes	6,886	470	142
Change in unamortized net loan costs and premiums	(933)	(557)	295
Premises and equipment depreciation and amortization expense	3,553	1,551	1,710
Stock-based compensation expense	1,274	1,278	816
Accretion of purchase accounting entries, net	(3,337)	0	0
Amortization of other intangibles	812	92	92
Income from cash surrender value of bank-owned life insurance policies	(1,539)	(703)	(606)
Gain on sales of securities, net	(19)	(4,498)	(1,334)
Loss on premises and equipment, net	94	0	0
Net change in other assets and liabilities	(654)	(169)	(125)
Net cash provided by operating activities	40,132	16,791	20,331
Cash flows from investing activities:
Proceeds from sales of securities available for sale	1,599	66,583	22,753
Proceeds from maturities, calls and prepayments of securities available for sale	121,583	109,377	106,801
Purchases of securities available for sale	(172,116)	(210,824)	(168,432)
Purchase of bank owned life insurance	0	0	(15,000)
Net change in loans	(126,828)	(10,042)	(21,088)
Purchase of loans	(18,621)	(128,951)	(51,698)
Purchase of Federal Home Loan Bank stock	(1,325)	(3,852)	(125)
Purchase of premises and equipment, net	(3,157)	(4,296)	(1,866)
Acquisitions, net of cash (paid) acquired	39,537	0	0
Proceeds from sale of other real estate	322	119	672
Net cash used in investing activities	(159,006)	(181,886)	(127,983)
Cash flows from financing activities:
Net decrease in deposits	151,900	107,513	84,738
Net change in short-term advances from the Federal Home Loan Bank	213,593	59,700	19,200
Net change in long term advances from the Federal Home Loan Bank	(153,332)	1,234	7,382
Net change in securities sold repurchase agreements	(222)	871	1,189
Exercise of stock options	968	1,570	1,127
Purchase of treasury stock	(282)	(497)	(24)
Common stock cash dividends paid	(11,505)	(6,577)	(6,040)
Net cash provided by financing activities	201,120	163,814	107,572
Net change in cash and cash equivalents	82,246	(1,281)	(80)
Cash and cash equivalents at beginning of year	8,439	9,720	9,800
Cash and cash equivalents at end of year	90,685	8,439	9,720
Supplemental cash flow information:
Interest paid	21,399	11,944	10,362
Income taxes paid, net	9,084	6,286	5,566
Acquisition of non-cash assets and liabilities:
Assets acquired	1,454,119	0	0
Liabilities assumed	1,406,887	0	0
Other non-cash changes:
Real estate owned acquired in settlement of loans	$ 32	$ 0	$ 425

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 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. 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. Consolidation: The accompanying consolidated financial statements have been prepared in accordance with GAAP. The consolidated financial statements include the accounts of Bar Harbor Bankshares and its wholly-owned subsidiary, Bar Harbor Bank & Trust. All significant inter-company balances and transactions have been eliminated in consolidation. Assets held in a fiduciary capacity are not assets of the Company and, accordingly, are not included in the consolidated balance sheets. Reclassifications: Whenever necessary, amounts in the prior years’ financial statements are reclassified to conform to current presentation. The reclassifications had no impact on net income in the Company’s consolidated income statement. Stock Split: On February 21, 2017, the Company's Board of Directors declared a three-for-two stock split payable on March 21, 2017 as a large stock dividend. Shares presented in prior years have been adjusted to conform to the same basis. Use of estimates: In preparing financial statements in conformity with GAAP, management is required to make estimates and assumptions that affect the reported amount of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reporting period. Actual results could differ from those estimates. Material estimates that are particularly susceptible to change in the near term relate to the determination of the allowance for loan losses, other-than temporary impairment on securities, income tax estimates, reviews of goodwill for impairment, and accounting for postretirement plans. Cash and Cash Equivalents: For purposes of reporting cash flows, cash and cash equivalents include cash and due from banks, federal funds sold, and other short-term investments with maturities less than 90 days. The Federal Reserve Bank requires the Bank to maintain certain reserve requirements of vault cash and/or deposits. The reserve requirement, included in cash and equivalents, was $12.7 million and $595 thousand at year-end 2017 and 2016, respectively. Investment Securities: All securities held at December 31, 2017 and 2016 were classified as available-for-sale (“AFS”). Available-for-sale securities primarily consist of mortgage-backed securities and obligations of state and political subdivisions therefore, and are carried at estimated fair value. Changes in estimated fair value of AFS securities, net of applicable income taxes, are reported in accumulated other comprehensive income (loss) as a separate component of shareholders’ equity unless deemed to be other-than-temporarily impaired (“OTTI”) as discussed below. The Bank does not have a securities trading portfolio or securities held-to-maturity. Premiums and discounts on securities are amortized and accreted over the term of the securities using the interest method. Gains and losses on the sale of securities are recognized at the trade date using the specific-identification method and are shown separately in the consolidated statements of income. Other-Than-Temporary Impairments on Investment Securities: The Company conducts an OTTI analysis of investment securities on a quarterly basis or more often if a potential loss-triggering event occurs. A write-down of a debt security is recorded when fair value is below amortized cost in circumstances where: (1) the Company has the intent to sell a security; (2) it is more likely than not that the Company will be required to sell the security before recovery of its amortized cost basis; or (3) the Company does not expect to recover the entire amortized cost basis of the security. If the Company intends to sell a security or if it is more likely than not that the Company will be required to sell the security before recovery, an OTTI write-down is recognized in earnings equal to the entire difference between the security’s amortized cost basis and its fair value. If the Company does not intend to sell the security or it is not more likely than not that it will be required to sell the security before recovery, the OTTI write-down is separated into an amount representing credit loss, which is recognized in earnings, and an amount related to all other factors, which is recognized in other comprehensive income. To determine the amount related to credit loss on a debt security, the Company applies a methodology similar to that used for evaluating the impairment of loans. Federal Home Loan Bank Stock: The Bank is a member of the Federal Home Loan Bank of Boston (“FHLB”). The Bank uses the FHLB for most of its wholesale funding needs. As a requirement of membership in the FHLB, the Bank must own a minimum required amount of FHLB stock, calculated periodically based primarily on its level of borrowings from the FHLB. FHLB stock is a non-marketable equity security and therefore is reported at cost, which generally equals par value. Shares held in excess of the minimum required amount are generally redeemable at par value. The Company periodically evaluates its investment in FHLB stock for impairment based on, among other things, the capital adequacy of the FHLB and its overall financial condition. Based on the capital adequacy, liquidity position and sustained profitability of the FHLB, management believes there is no impairment related to the carrying amount of the Bank’s FHLB stock as of December 31, 2017 . Loans Held for Sale: Loans originated with the intent to be sold in the secondary market are accounted for at the lower of cost or market (fair value). Fair value is primarily determined based on quoted prices for similar loans in active markets. Gains and losses on sales of residential mortgage loans (sales proceeds minus carrying value) are recorded in non-interest income. Non-refundable fees and direct loan origination costs related to residential mortgage loans held for sale are recognized in non-interest income or non-interest expense as earned or incurred. Loans: Loans are reported at their outstanding unpaid principal balances adjusted for charge-offs, the allowance for loan losses, the unamortized balance of any deferred fees or costs on originated loans and the unamortized balance of any premiums or discounts on loans purchased or acquired through mergers. Interest on loans is accrued and credited to income based on the principal amount of loans outstanding. Loan origination and commitment fees and direct loan origination costs are deferred, and the net amount is amortized as an adjustment of the related loans’ yield, using the level yield method over the estimated lives of the related loans. Acquired Loans: Loans that the Company acquired in acquisitions 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. For loans that meet the criteria stipulated in ASC 310-30, “Loans and Debt Securities Acquired with Deteriorated Credit Quality,” the Company recognizes the accretable yield, which is defined as the excess of all cash flows expected at acquisition over the initial fair value of the loan, as interest income on a level-yield basis over the expected remaining life of the loan. The excess of the loan’s contractually required payments over the cash flows expected to be collected is the nonaccretable difference. The nonaccretable difference is not recognized as an adjustment of yield, a loss accrual, or a valuation allowance. On a quarterly basis, the Company evaluates whether the timing and the amount of cash to be collected are reasonably expected. Subsequent significant increases in cash flows the Company expects to collect will first reduce any previously recognized valuation allowance and then be reflected prospectively as an increase to the level yield. Subsequent decreases in expected cash flows may result in the loan being considered impaired. Interest income is not recognized to the extent that the net investment in the loan would increase to an amount greater than the estimated payoff amount. For loans that do not meet the ASC 310-30 criteria, the Company accretes interest income based on the contractually required cash flows. The Company subjects loans that do not meet the ASC 310-30 criteria to ASC 450, “Contingencies” by collectively evaluating these loans for an allowance for loan loss. Acquired loans that met the criteria for nonaccrual of interest prior to the acquisition are considered performing upon acquisition, regardless of whether the customer is contractually delinquent, if the Company can reasonably estimate the timing and amount of the expected cash flows on such loans and if the Company expects to fully collect the new carrying value of the loans. As such, the Company may no longer consider the loan to be nonaccrual or nonperforming and may accrue interest on these loans, including the impact of any accretable yield. Non-performing loans: Residential real estate and home equity loans are generally placed on non-accrual status when reaching 90 days past due, or in process of foreclosure, or sooner if judged appropriate by management. Consumer loans are generally placed on non-accrual when reaching 90 days or more past due, or sooner if judged appropriate by management. Secured consumer loans are written down to realizable value and unsecured consumer loans are charged-off upon reaching 120 days past due. Commercial real estate loans and commercial business loans that are 90 days or more past due are generally placed on non-accrual status, unless secured by sufficient cash or other assets immediately convertible to cash, and the loan is in the process of collection. Commercial real estate and commercial business loans may be placed on non-accrual status prior to the 90 days delinquency date if considered appropriate by management. When a loan has been placed on non-accrual status, previously accrued and uncollected interest is reversed against interest on loans. The interest on non-accrual loans is accounted for using the cash-basis or cost-recovery method depending on corresponding credit risk, until qualifying for return to accrual status. A loan can be returned to accrual status when collectability of principal is reasonably assured and the loan has performed for a period of time, generally six months. Impaired loans: A loan is considered impaired when, based on current information and events, it is probable that the Company will not be able to collect all amounts due from the borrower in accordance with the contractual terms of the loan, including scheduled interest payments. Factors considered by management in determining impairment include payment status and collateral value. In considering loans for evaluation of impairment, management generally excludes smaller balance, homogeneous loans: residential mortgage loans, home equity loans, and all consumer loans, unless such loans were restructured in a troubled debt restructuring. These loans are collectively evaluated for risk of loss. When a loan has been identified as being impaired, the amount of impairment is measured based on the present value of expected future cash flows discounted at the loan’s effective interest rate, the loan’s observable market price, or the estimated fair value of the collateral, less any selling costs, if the loan is collateral-dependent. If the measurement of the impaired loan is less than the recorded investment in the loan (including accrued interest, net of deferred loan fees or costs, and unamortized premiums or discounts), impairment is recognized by establishing or adjusting an existing allocation of the allowance for loan losses, or by recording a partial charge-off of the loan to its fair value. Interest payments made on impaired loans are typically applied to principal unless collectability of the principal amount is reasonably assured, in which case interest income may be accrued or recognized on a cash basis. Loans Modified in a Troubled Debt Restructuring: Loans are considered to have been modified in a troubled debt restructuring when, due to a borrower’s financial difficulties, the Company makes certain concessions to the borrower that it would not otherwise consider. Modifications may include interest rate reductions, principal or interest forgiveness, forbearance, and other actions intended to minimize economic loss and to avoid foreclosure or repossession of collateral. Generally, a non-accrual loan that has been modified in a troubled debt restructuring remains on non-accrual status for a period of at least 6 months to demonstrate that the borrower is able to meet the terms of the modified loan. However, performance prior to the modification, or significant events that coincide with the modification, are included in assessing whether the borrower can meet the new terms and may result in the loan being returned to accrual status at the time of loan modification or after a shorter performance period. If the borrower’s ability to meet the revised payment schedule is uncertain, the loan remains on non-accrual status. Allowance for Loan Losses: The allowance for loan losses (the “allowance”) is a significant accounting estimate used in the preparation of the Company’s consolidated financial statements. The allowance is available to absorb losses inherent in the current loan portfolio and is maintained at a level that, in management’s judgment, is appropriate for the amount of risk inherent in the loan portfolio, given past and present conditions. The allowance is increased by provisions charged to operating expense and by recoveries on loans previously charged off, and is decreased by loans charged off as uncollectible. The allowance is calculated in accordance with ASC 310 - Receivables and ASC 450 - Contingencies. Under the guidance of ASC 310, specific allowances are established in cases where management has identified significant conditions or circumstances related to individual loans where the probability of a loss may be incurred. Credit loss estimates for loans without specific allowances are determined under the guidance of ASC 450, which includes portfolio segmentation based on similar risk characteristics, determination of estimated historical loss rates, calculation of a time-based loss emergence and confirmation periods, and adjustments for certain qualitative risk factors. Arriving at an appropriate level of allowance for loan losses involves a high degree of judgment. The determination of the adequacy of the allowance and provisioning for estimated losses is evaluated regularly based on review of loans, with particular emphasis on non-performing and other loans that management believes warrant special consideration. While management uses available information to recognize losses on loans, changing economic conditions and the economic prospects of the borrowers may necessitate future additions or reductions to the allowance. In addition, various regulatory agencies, as an integral part of their examination process, periodically review the Bank’s allowance, which also may necessitate future additions or reductions to the allowance, based on information available to them at the time of their examination. Refer to Note 5 of these consolidated financial statements, Loan Loss Allowance, for further information on the allowance for loan losses, including the Company’s loan loss estimation methodology. Reserve for Unfunded Commitments: The unfunded reserve is a component of other liabilities and represents the estimate for probable credit losses inherent in unfunded commitments to extend credit. Unfunded commitments to extend credit include banker’s acceptances, and standby and commercial letters of credit. The process used to determine the unfunded reserve is consistent with the process for determining the allowance, as adjusted for estimated funding probabilities or loan and lease equivalency factors. The level of the unfunded reserve is adjusted by recording on an expense or recovery in other noninterest expense. Reserve for unfunded commitments are classified in other liabilities on the Company’s consolidated balance sheet. Premises and Equipment: Premises and equipment and related improvements are stated at cost less accumulated depreciation. Depreciation is computed on the straight-line method over the lesser of the lease term or estimated useful lives of related assets; generally 25 to 40 years for premises and three to seven years for furniture and equipment. Goodwill and Identifiable Intangible Assets: In connection with acquisitions, the Company generally records as assets on its consolidated financial statements both goodwill and identifiable intangible assets, such as core deposit intangibles. Goodwill represents the excess of the purchase price over the fair value of net assets acquired in accordance with the purchase method of accounting for business combinations. Goodwill is not amortized but, instead, is subject to impairment tests on at least an annual basis or more frequently if an event occurs or circumstances change that reduce the fair value of a reporting unit below its carrying amount. The impairment testing process is conducted by assigning assets and goodwill to each reporting unit. Currently, the Company’s goodwill is evaluated at the entity level as there is only one reporting unit. The Company first assesses certain qualitative factors to determine if it is more likely than not that the fair value of the reporting unit is less than its carrying value. If it is more likely than not that the fair value of the reporting unit is less than the carrying value, then the fair value of each reporting unit is compared to the recorded book value “step one.” If the fair value of the reporting unit exceeds its carrying value, goodwill is not considered impaired and “step two” is not considered necessary. If the carrying value of a reporting unit exceeds its fair value, the impairment test continues (“step two”) by comparing the carrying value of the reporting unit’s goodwill to the implied fair value of goodwill. The implied fair value is computed by adjusting all assets and liabilities of the reporting unit to current fair value with the offset adjustment to goodwill. The adjusted goodwill balance is the implied fair value of the goodwill. An impairment charge is recognized if the carrying fair value of goodwill exceeds the implied fair value of goodwill. Identifiable intangible assets, included in other assets on the consolidated balance sheet, consist of core deposit intangibles amortized over their estimated useful lives on a straight-line method, which approximates the economic benefits to the Company. These assets are reviewed for impairment at least annually, or whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. The determination of which intangible assets have finite lives is subjective, as is the determination of the amortization period for such intangible assets. Any changes in the estimates used by the Company to determine the carrying value of its goodwill and identifiable intangible assets, or which otherwise adversely affect their value or estimated lives, would adversely affect the Company’s consolidated results of operations. Bank-Owned Life Insurance: Bank-owned life insurance (“BOLI”) represents life insurance on the lives of certain current and retired employees who had provided positive consent allowing the Bank to be the beneficiary of such policies. Increases in the cash value of the policies, as well as insurance proceeds received in excess of the cash value, are recorded in other non-interest income, and are not subject to income taxes. The cash surrender value is included in other assets on the Company’s consolidated balance sheet. Other Real Estate Owned: Other real estate owned consists of properties acquired through foreclosure proceedings or acceptance of a deed-in-lieu of foreclosure. These properties are recorded at fair value less estimated costs to sell the property. If the recorded investment in the loan exceeds the property’s fair value at the time of acquisition, a charge-off is recorded against the allowance. If the fair value of the property at the time of acquisition exceeds the carrying amount of the loan, the excess is recorded either as a recovery to the allowance if a charge-off had previously been recorded, or as a gain on initial transfer in other noninterest income. Subsequent decreases in the property’s fair value and operating expenses of the property are recognized through charges to other noninterest expense. The fair value of the property acquired is based on third party appraisals, broker price opinions, recent sales activity, or a combination thereof, subject to management judgment. Capitalized Servicing Right s : Capitalized servicing rights are recognized as assets when mortgage loans are sold and the rights to service those loans are retained. The Company’s capitalized servicing rights are accounted for under the amortization method and are initially recorded at fair value. Fair values are established by using a discounted cash flow model to calculate the present value of estimated future net servicing income. Changes in the fair value of capitalized servicing rights are primarily due to changes in valuation inputs, assumptions, and the collection and realization of expected cash flows. However, these capitalized servicing rights are amortized in proportion to and over the period of estimated net servicing income, which includes prepayment assumptions. An impairment analysis is prepared on a quarterly basis by estimating the fair value of the capitalized servicing rights and comparing that value to the carrying amount. A valuation allowance is established when the carrying amount of these capitalized servicing rights exceeds fair value. Securities Sold Under Agreements to Repurchase: The Company enters into agreements under which it sells securities subject to an obligation to repurchase the same or similar securities. Under these arrangements, the Company may transfer legal control over the assets but still retain effective control through an agreement that both entitles and obligates the Company to repurchase the assets. As a result, securities sold under agreements to repurchase are accounted for as collateralized financing arrangements (i.e., secured borrowings) and not as a sale and subsequent repurchase of securities. The obligation to repurchase the securities is reflected as a liability in the Company’s consolidated statements of condition, while the securities underlying the securities sold under agreements to repurchase remain in the respective asset accounts. Derivative Financial Instruments: The Company recognizes all derivative instruments on the consolidated balance sheet at fair value. On the date the derivative instrument is entered into, the Company designates whether the derivative is part of a hedging relationship (i.e., cash flow or fair value hedge). The Company formally documents relationships between hedging instruments and hedged items, as well as its risk management objective and strategy for undertaking hedge transactions. The Company 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 a cash flow hedge are recorded in other comprehensive income or loss. Any ineffective portion is recorded in earnings. For fair value hedges that are highly effective, the gain or loss on the derivative and the loss or gain on the hedged item attributable to the hedged risk are both recognized in earnings, with the differences (if any) representing hedge ineffectiveness. The Company discontinues hedge accounting when it is determined that the derivative is no longer highly 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. Off-Balance Sheet Financial Instruments: In the ordinary course of business the Company has entered into off-balance sheet financial instruments consisting of commitments to extend credit, and standby letters of credit. Such financial instruments are recorded in the consolidated financial statements when they are funded or related fees are incurred or received. Stock Based Compensation: The Company has equity award plans that include stock option, restricted stock and performance stock, which are described more fully in Note 15 . The Company expenses the grant date fair value of equity awards granted. The expense is recognized over the vesting periods of the grants. The Company uses its treasury shares for issuing shares upon option exercises, restricted stock and performance stock vesting. Accounting for Retirement Benefit Plans: The Company has non-qualified supplemental executive retirement agreements with certain retired officers. The agreements provide supplemental retirement benefits payable in installments over a period of years upon retirement or death. The Company recognized the net present value of payments associated with the agreements over the service periods of the participating officers. Interest costs continue to be recognized on the benefit obligations. The Company also has a supplemental executive retirement agreement with a certain current executive officer. This agreement provides a stream of future payments in accordance with individually defined vesting schedules upon retirement, termination, or in the event that the participating executive leaves the Company following a change of control event. The Company recognizes the net present value of payments associated with these agreements over the service periods of the participating executive officers. Upon retirement, interest costs will continue to be recognized on the benefit obligation. The Company recognizes the over-funded or under-funded status of postretirement benefit plans as a liability on the balance sheet in other liabilities and recognizes changes in that funded status through other comprehensive income. Gains and losses, prior service costs and credits, and any remaining transition amounts that have not yet been recognized through net periodic benefit costs are recognized in accumulated other comprehensive income (loss), net of tax effects, until they are amortized as a component of net periodic cost. The measurement date, which is the date at which the benefit obligation and plan assets are measured, is the Company's fiscal year end. Income Taxes: The Company uses the asset and liability method of accounting for income taxes. Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. If current available information indicates that it is more likely than not that deferred tax assets will not be realized, a valuation allowance is established. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Earnings Per Share: Basic earnings per share excludes dilution and is computed by dividing income available to common shareholders by the weighted average number of common shares outstanding for the period. Diluted earnings per share reflect the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the earnings of the Company, such as the Company’s dilutive stock options. Segment Reporting: An operating segment is defined as a component of a business for which separate financial information is available that is evaluated regularly by the chief operating decision-maker in deciding how to allocate resources and evaluate performance. The Company has determined that its operations are solely in the community banking industry and include traditional community banking services, including lending activities, acceptance of demand, savings and time deposits, business services, investment management, trust and third-party brokerage services. These products and services have similar distribution methods, types of customers and regulatory responsibilities. Accordingly, segment information is not presented in the consolidated financial statements. Recent Accounting Pronouncements The following table provides a brief description of accounting standards that could have a material impact to the Company’s consolidated financial statements upon adoption: Standard Description Required Date of Adoption Effect on financial statements Standards Adopted in 2017 ASU 2016-09, Improvements to Employee Share-Based Payment Accounting This ASU amends Topic 718, Stock Compensation, and intends to improve and simplify accounting for employee shared-based payments. The amendments update the accounting for income taxes, forfeitures, and statutory tax withholding requirements, as well as classification in the statement of cash flows. The transition method of accounting application (i.e. prospective, retrospective or modified retrospective application) differs by amendment and is defined in the guidance. January 1, 2017 The adoption of this guidance did not have a material impact on the Company's consolidated financial statements. ASU 2017-08, Receivables- Nonrefundable Fees and Other Costs This ASU amends Subtopic 310-20, Receivables-Nonrefundable Fees and Other Costs, to shorten the amortization period for certain purchased callable debt securities held at a premium to the earliest call date. Current guidance generally requires entities to amortize a premium as a yield adjustment over the contractual life of the instrument. Shortening the amortization period is generally expected to more closely align the recognition of interest income with expectations incorporated into the pricing of the underlying securities. The amendments do not affect the accounting treatment of discounts. This ASU should be adopted on a modified retrospective basis. January 1, 2019 The Company elected to adopt this ASU as of March 31, 2017, which had no impact on its consolidated financial statements. Early adoption permitted, including in an interim period. Standard Description Required Date of Adoption Effect on financial statements Standards Not Yet Adopted ASU 2014-09, Revenue from Contracts with Customers This ASU supersedes the revenue recognition requirements in ASC Topic 605, Revenue Recognition, and most industry-specific guidance throughout the Industry topics of the Codification. The core principle of the ASU is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The ASU may be adopted either retrospectively or on a modified retrospective basis. January 1, 2018 The Company performed an analysis to identif

ACQUISITION

ACQUISITION	12 Months Ended
	Dec. 31, 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 Bankshares 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 table: (in thousands, except shares) 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 ) 10,387 (i) 8,466 Other liabilities (19,912 ) (4,087 ) (j) (23,999 ) Total identifiable net assets $ 136,757 $ (49,961 ) $ 86,796 Goodwill $ 95,150 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 adjustment 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 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 cash flows. ASC 310-10 loans have a $11.40 million fair value adjustment discount that is amortized into earnings 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. Capitalized goodwill, which is not amortized for book purposes, is not deductible for tax purposes. 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 $6.1 million during the twelve months ending December 31, 2017 and were $ 2.7 million 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 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 unaudited pro forma information, for the twelve months ended December 31, 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. The Company has determined it is impractical to report the amounts of revenue and earnings for each entity since acquisition date. Due to the integration of their operations with those of the organization, the Company does not record revenue and earnings separately. The revenue and earnings of Lake Sunapee Bank's operations are included in the consolidated statements of income. Information in the following table shows unaudited proforma data for the years ended December 31, 2017 and December 31, 2016: Pro Forma (unaudited) (in thousands, except earnings per share) 2017 2016 Net interest income $ 93,200 $ 90,539 Non-interest income 26,072 32,484 Net income 33,100 27,084 Pro forma earnings per share: Basic $ 2.18 $ 1.77 Diluted $ 2.16 $ 1.76

SECURITIES AVAILABLE FOR SALE

SECURITIES AVAILABLE FOR SALE	12 Months Ended
	Dec. 31, 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 December 31, 2017 Securities available for sale Debt securities: Obligations of US Government sponsored enterprises $ 6,967 $ 5 $ — $ 6,972 Mortgage-backed securities: US Government-sponsored enterprises 447,081 1,738 5,816 443,003 US Government agency 96,357 413 1,174 95,596 Private label 529 150 5 674 Obligations of states and political subdivisions thereof 138,522 2,407 729 140,200 Corporate bonds 30,527 323 53 30,797 Total securities available for sale $ 719,983 $ 5,036 $ 7,777 $ 717,242 December 31, 2016 Securities available for sale Debt securities: 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 December 31, 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 $ 6,997 $ 7,002 Over 1 year to 5 years 11,627 11,621 Over 5 years to 10 years 46,942 47,776 Over 10 years 110,450 111,569 Total bonds and obligations 176,016 177,968 Mortgage-backed securities 543,967 539,274 Total securities available for sale $ 719,983 $ 717,242 The following table summarizes proceeds from the sale of AFS securities and realized gains and losses: (in thousands) Proceeds from Sale of Securities Available for Sale Realized Gains Realized Losses Net 2017 $ 1,599 $ 19 $ — $ 19 2016 66,583 4,498 — 4,498 2015 22,753 1,334 — 1,334 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 December 31, 2017 Securities available for sale Debt securities: Mortgage-backed securities: US Government-sponsored enterprises $ 1,895 $ 189,486 $ 3,921 $ 117,156 $ 5,816 $ 306,642 US Government agency 559 45,221 615 30,155 1,174 75,376 Private label — 8 5 130 5 138 Obligations of states and political subdivisions thereof 58 8,298 671 27,727 729 36,025 Corporate bonds 53 8,943 — — 53 8,943 Total securities available for sale $ 2,565 $ 251,956 $ 5,212 $ 175,168 $ 7,777 $ 427,124 December 31, 2016 Securities available for sale Debt securities: 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 A summary of securities pledged as collateral for certain deposits and borrowing arrangements as of the years ended December 31, 2017 and December 31, 2016 is as follows: December 31, 2017 December 31, 2016 (in thousands) Carrying Value Estimated Fair Value Carrying Value Estimated Fair Value Securities pledged for deposits $ 195,921 $ 194,681 $ 92,380 $ 92,149 Securities pledged for repurchase agreements 98,407 98,050 28,206 28,130 Securities pledged for other borrowings (1) 213,379 212,089 278,067 277,261 Total securities pledged $ 507,707 $ 504,820 $ 398,653 $ 397,540 ______________________________ (1) The Bank pledged securities as collateral for certain borrowing arrangements with the Federal Home Loan Bank of Boston and Federal Reserve Bank of Boston 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 twelve months ended December 31, 2017 , 2016 and 2015 the Company did not record any other-than-temporary impairment (“OTTI”) losses. The following table presents the remaining amount of historical credit losses on debt securities and changes reflected in the statement of income: Twelve Months Ended December 31, (in thousands) 2017 2016 2015 Estimated credit losses as of prior year-end, $ 1,697 $ 3,180 $ 3,413 Reductions for securities paid off during the period — 1,483 233 Estimated credit losses at end of the period $ 1,697 $ 1,697 $ 3,180 For securities with unrealized losses, the following information was considered in determining that the impairments were not other-than-temporary: The Company expects to recover its amortized cost basis on all debt securities in its AFS portfolio, as unrealized losses are the result of changes in the interest rate environment and other market factors. 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 December 31, 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 December 31, 2017 : US Government-sponsored enterprises At December 31, 2017 , 369 out of the total 787 securities in the Company’s portfolios of AFS US Government sponsored enterprises were in unrealized loss positions. Aggregate unrealized losses represented 1.9% 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 rated investment grade and there were no material underlying credit downgrades during the quarter. All securities are performing. US Government agencies At December 31, 2017 , 91 out of the total 207 securities in the Company’s portfolios of AFS US Government agency securities were in unrealized loss positions. Aggregate unrealized losses represented 1.5% 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 rated investment grade and there were no material underlying credit downgrades during the quarter. All securities are performing. Private-label At December 31, 2017 , 10 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 3.4% 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 December 31, 2017 , 71 of the total 264 securities in the Company’s portfolio of AFS municipal bonds and obligations were in unrealized loss positions. Aggregate unrealized losses represented 2.0% 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 December 31, 2017 , 4 out of 14 securities in the Company’s portfolio of AFS corporate bonds were in an unrealized loss position. The aggregate unrealized loss represents 0.6% 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. 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 December 31, 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.

LOANS

LOANS	12 Months Ended
	Dec. 31, 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 include loans to commercial businesses, agricultural and other loans to farmers, and tax exempt loans. Residential real estate loans consist of mortgages for 1-to-4 family housing. Consumer loans include home equity loans, 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 as of December 31, 2017 and December 31, 2016: December 31, 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 $ 28,892 $ 16,781 $ 45,673 $ 14,695 $ — $ 14,695 Other commercial real estate 505,119 275,954 781,073 403,424 — 403,424 Total Commercial Real Estate 534,011 292,735 826,746 418,119 — 418,119 Commercial and Industrial: Other Commercial 198,051 68,069 266,120 103,586 — 103,586 Agricultural and other loans to farmers 27,588 — 27,588 31,808 — 31,808 Tax exempt 42,365 43,350 85,715 15,846 — 15,846 Total Commercial and Industrial 268,004 111,419 379,423 151,240 — 151,240 Total Commercial Loans 802,015 404,154 1,206,169 569,359 — 569,359 Residential Real Estate: Residential mortgages 591,411 564,271 1,155,682 506,612 — 506,612 Total Residential Real Estate 591,411 564,271 1,155,682 506,612 — 506,612 Consumer: Home equity 51,376 62,217 113,593 46,921 — 46,921 Other consumer 7,828 2,341 10,169 6,172 — 6,172 Total Consumer 59,204 64,558 123,762 53,093 — 53,093 Total Loans $ 1,452,630 $ 1,032,983 $ 2,485,613 $ 1,129,064 $ — $ 1,129,064 Total unamortized net premiums included in the year-end total for business activity loans were the following at December 31, 2017 and December 31, 2016: (in thousands) 2017 2016 Unamortized net loan origination costs $ 2,445 $ 1,518 Unamortized net premium on purchased loans (123 ) (129 ) Total unamortized net costs and premiums $ 2,322 $ 1,389 For the year ended December 31, 2017, the Company had pledged loans with a collateral value totaling $93.3 million to the Federal Reserve Bank of Boston for certain borrowing arrangements. The Company also pledged residential first mortgage loans, home equity loans and certain commercial loans with collateral value totaling $948.2 million for FHLB borrowings for the year ended December 31, 2017. (See Note 9 for detail on the Company's borrowed funds.) The carrying amount of the acquired loans at December 31, 2017 totaled $1.033 billion . A subset of these loans was determined to have evidence of credit deterioration at the acquisition date, which is accounted for in accordance with ASC 310-30. These purchased credit-impaired loans presently maintain a carrying value of $12.6 million (and a note balance of $17.4 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 $1.020 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: Twelve Months Ended December 31, (in thousands) 2017 2016 Balance at beginning of period $ — $ — Acquisitions 3,398 — Reclassification from nonaccretable difference for loans with improved cash flows 1,925 — Changes in expected cash flows that do not affect the nonaccretable difference — — Reclassification to TDR — — Accretion (1,814 ) — Balance at end of period $ 3,509 $ — The following is a summary of past due loans at December 31, 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 December 31, 2017 Commercial Real Estate: Construction and land development $ — $ — $ 637 $ 637 $ 28,255 $ 28,892 $ — Other commercial real estate 965 1,659 5,065 7,689 497,430 505,119 119 Total Commercial Real Estate 965 1,659 5,702 8,326 525,685 534,011 119 Commercial and Industrial: Other Commercial 186 329 702 1,217 196,834 198,051 21 Agricultural and other loans to farmers 42 159 198 399 27,189 27,588 155 Tax exempt — — — — 42,365 42,365 — Total Commercial and Industrial 228 488 900 1,616 266,388 268,004 176 Total Commercial Loans 1,193 2,147 6,602 9,942 792,073 802,015 295 Residential Real Estate: Residential mortgages 3,096 711 975 4,782 586,629 591,411 — Total Residential Real Estate 3,096 711 975 4,782 586,629 591,411 — Consumer: Home equity 515 — 199 714 50,662 51,376 199 Other consumer 36 24 — 60 7,768 7,828 — Total Consumer 551 24 199 774 58,430 59,204 199 Total Loans $ 4,840 $ 2,882 $ 7,776 $ 15,498 $ 1,437,132 $ 1,452,630 $ 494 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 December 31, 2017 Commercial Real Estate: Construction and land development $ 124 $ 9 $ — $ 133 $ 258 $ 16,781 $ — Other commercial real estate 278 — 411 689 8,397 275,954 — Total Commercial Real Estate 402 9 411 822 8,655 292,735 — Commercial and Industrial: Other Commercial 125 14 49 188 632 68,069 — Agricultural and other loans to farmers — — — — — — — Tax exempt — — — — — 43,350 — Total Commercial and Industrial 125 14 49 188 632 111,419 — Total Commercial Loans 527 23 460 1,010 9,287 404,154 — Residential Real Estate: Residential mortgages 752 388 614 1,754 3,259 564,271 — Total Residential Real Estate 752 388 614 1,754 3,259 564,271 — Consumer: Home equity 125 117 80 322 38 62,217 16 Other consumer 2 — — 2 3 2,341 — Total Consumer 127 117 80 324 41 64,558 16 — Total Loans $ 1,406 $ 528 $ 1,154 $ 3,088 $ 12,587 $ 1,032,983 $ 16 Non-Accrual Loans The following is summary information pertaining to non-accrual loans at December 31, 2017 and December 31, 2016 : December 31, 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 7,146 560 7,706 2,564 — 2,564 Total Commercial Real Estate 7,783 560 8,343 2,564 — 2,564 Commercial and Industrial: Other Commercial 703 463 1,166 284 — 284 Agricultural and other loans to farmers 43 — 43 31 — 31 Tax exempt — — — — — — Total Commercial and Industrial 746 463 1,209 315 — 315 Total Commercial Loans 8,529 1,023 9,552 2,879 — 2,879 Residential Real Estate: Residential mortgages 3,408 858 4,266 3,419 — 3,419 Total Residential Real Estate 3,408 858 4,266 3,419 — 3,419 Consumer: Home equity 130 217 347 90 — 90 Other consumer 95 58 153 108 — 108 Total Consumer 225 275 500 198 — 198 Total Loans $ 12,162 $ 2,156 $ 14,318 $ 6,496 $ — $ 6,496 Loans evaluated for impairment as of December 31, 2017 and December 31, 2016 were as follows: Business Activities Loans (in thousands) Commercial real estate Commercial and industrial Residential real estate Consumer Total December 31, 2017 Loans receivable: Balance at end of period Individually evaluated for impairment $ 7,604 $ 626 $ 1,404 $ 13 $ 9,647 Collectively evaluated 526,407 267,378 590,007 59,191 1,442,983 Total $ 534,011 $ 268,004 $ 591,411 $ 59,204 $ 1,452,630 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 December 31, 2017 Loans receivable: Balance at end of period Individually evaluated for impairment $ 241 $ 571 $ 271 $ 63 $ 1,146 Purchased credit impaired 8,655 632 3,259 41 12,587 Collectively evaluated 283,839 110,216 560,741 64,454 1,019,250 Total $ 292,735 $ 111,419 $ 564,271 $ 64,558 $ 1,032,983 The following is a summary of impaired loans at December 31, 2017 and December 31, 2016 : Business Activities Loans December 31, 2017 (in thousands) Recorded Investment Unpaid Principal Balance Related Allowance With no related allowance: Construction and land development $ — $ — $ — Other commercial real estate 5,896 5,903 — Other commercial 218 217 — Agricultural and other loans to farmers — — — Tax exempt — — — Residential mortgages 1,247 1,260 — Home equity 13 13 — Other consumer — — — With an allowance recorded: Construction and land development $ 637 $ 2,563 $ 59 Other commercial real estate 1,071 1,132 388 Other commercial 408 408 3 Agricultural and other loans to farmers — — — Tax exempt — — — Residential mortgages 157 157 9 Home equity — — — Other consumer — — — Total Commercial real estate $ 7,604 $ 9,598 $ 447 Commercial and industrial 626 625 3 Residential real estate 1,404 1,417 9 Consumer 13 13 — Total impaired loans $ 9,647 $ 11,653 $ 459 Business Activities Loans December 31, 2016 (in thousands) Recorded Investment Unpaid Principal Balance Related Allowance With no related allowance: Construction and land development $ — $ — $ — Other commercial real estate 2,831 2,919 — Other commercial 130 130 — Agricultural and other loans to farmers 139 139 — Tax exempt — — — Residential mortgages 1,387 1,504 — Home equity 16 16 — Other consumer 2 2 — With an allowance recorded: Construction and land development $ — $ — $ — Other commercial real estate 1,650 3,575 193 Other commercial 217 367 173 Agricultural and other loans to farmers — — — Tax exempt — — — Residential mortgages 322 322 49 Home equity — — — Other consumer 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 Acquired Loans December 31, 2017 (in thousands) Recorded Investment Unpaid Principal Balance Related Allowance With no related allowance: Construction and land development $ — $ — $ — Other commercial real estate 241 352 — Other commercial 571 584 — Agricultural and other loans to farmers — — — Tax exempt — — — Residential mortgages 271 278 — Home equity 63 156 — Other consumer — — — With an allowance recorded: Construction and land development $ — $ — $ — Other commercial real estate — — — Other commercial — — — Agricultural and other loans to farmers — — — Tax exempt — — — Residential mortgages — — — Home equity — — — Other consumer — — — Total Commercial real estate $ 241 $ 352 $ — Commercial and industrial 571 584 — Residential real estate 271 278 — Consumer 63 156 — Total impaired loans $ 1,146 $ 1,370 $ — The following is a summary of the average recorded investment and interest income recognized on impaired loans as of December 31, 2017 and December 31, 2016 : Business Activities Loan Twelve Months Ended December 31, 2017 Twelve Months Ended December 31, 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 $ — $ — $ — $ — Other commercial real estate 2,541 66 2,768 157 Other commercial 382 6 239 4 Agricultural and other loans to farmers 113 1 156 9 Tax exempt — — — — Residential mortgages 2,174 39 1,514 73 Home equity 27 — 17 1 Other consumer 53 3 2 2 With an allowance recorded: Construction and land development $ 637 $ — $ — $ — Other commercial real estate 735 — 1,619 — Other commercial 105 1 118 — Agricultural and other loans to farmers — — — — Tax exempt — — — — Residential mortgages 157 5 325 — Home equity — — — — Other consumer — — 16 — Total Commercial real estate $ 3,913 $ 66 $ 4,387 $ 157 Commercial and industrial 600 8 513 13 Residential real estate 2,331 44 1,839 73 Consumer 80 3 35 3 Total impaired loans $ 6,924 $ 121 $ 6,774 $ 246 Acquired Loans Twelve Months Ended December 31, 2017 Twelve Months Ended December 31, 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 $ — $ — $ — $ — Other commercial real estate 136 — — — Other commercial 264 1 — — Agricultural and other loans to farmers — — — — Tax exempt — — — — Residential mortgages 140 1 — — Home equity 58 — — — Other consumer — — — — With an allowance recorded: Construction and land development $ — $ — $ — $ — Other commercial real estate — — — — Other commercial — — — — Agricultural and other loans to farmers — — — — Tax exempt — — — — Residential mortgages — — — — Home equity — — — — Other consumer — — — — Total Commercial real estate $ 136 $ — $ — $ — Commercial and industrial 264 1 — — Residential real estate 140 1 — — Consumer 58 — — — Total impaired loans $ 598 $ 2 $ — $ — 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 non-performing 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 twelve months ended December 31, 2017 and for the twelve months ended December 31, 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 twelve months ended December 31, 2017 were attributable to maturity date extensions, adjusted interest rates and payments, or a combination of two or more concessions. The modifications for the twelve months ending December 31, 2016 were attributable to interest rate concessions, maturity date extensions, court ordered concessions, or a combination of two or more concessions. Twelve Months Ended December 31, 2017 (in thousands, except modifications) Number of Modifications Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Troubled Debt Restructurings Other commercial real estate 6 $ 388 $ 222 Other commercial 6 563 545 Agricultural and other loans to farmers 1 19 18 Residential mortgages 3 692 670 Home equity 1 13 13 Other consumer 1 38 36 Total 18 $ 1,713 $ 1,504 Twelve Months Ended December 31, 2016 (in thousands, except modifications) Number of Modifications Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Troubled Debt Restructurings Other commercial real estate 6 $ 1,459 $ 1,354 Other commercial 2 38 48 Agricultural and other loans to farmers 3 29 44 Residential mortgages — — — Home equity — — — Other consumer 2 11 11 Total 13 $ 1,537 $ 1,457 Twelve Months Ended December 31, 2015 (in thousands, except modifications) Number of Modifications Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Troubled Debt Restructurings Other commercial real estate 4 $ 342 $ 352 Other commercial — — — Agricultural and other loans to farmers 1 18 15 Residential mortgages — — — Home equity — — — Other consumer 5 1,435 1,433 Total 10 $ 1,795 $ 1,800 For the twelve months ended December 31, 2017 , 2016 and 2015 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 December 31, 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 December 31, 2017 and December 31, 2016 totaled $843 thousand and $2.4 million , respectively. As of December 31, 2016 , foreclosed residential real estate property totaled $90 thousand . Loan Concentrations At December 31, 2017, approximately $234.6 million or 9.4% of the Bank’s loan portfolio was represented by loans to the lodging industry, compared with $128.7 million or 11.4% at December 31, 2016. Additionally, approximately $409.2 million or 16.5% of the Bank's loan portfolio was represented by loans to the real estate industry at December 31, 2017, compared with $166.7 million or 14.8% of the Bank's loan portfolio at December 31, 2016. There were no other concentrations of loans related to any single industry in excess of 10% of total loans for 2017 or 2016. Loans to Related Parties In the ordinary course of business, the Bank has made loans at prevailing rates and terms to directors, officers and other related parties. In management’s opinion, such loans do not present more than the normal risk of collectability or incorporate other unfavorable features, and were made under terms that are consistent with the Bank’s lending policies. Loan to related parties at December 31, 2017 and December 31, 2016 are summarized below. (in thousands) 2017 2016 Beginning balance $ 10,620 $ 4,100 Changes in composition (1) 249 7,017 New Loans 1,124 1,127 Less: repayments (1,506 ) (1,624 ) Ending balance $ 10,487 $ 10,620 ______________________________________ (1) Adjustments to reflect changes in status of directors and officers for each year presented. Mortgage Banking The Bank sells loans in the secondary market and retains the ability to service many of these loans. The Bank earns fees for the servicing provided. At year-end 2017 and 2016, the Company was servicing loans for participants totaling $497.9 million and $11.2 million , respectively. Loans serviced for others are not included in the accompanying consolidated balance sheets. The risks inherent in servicing assets relate primarily to changes in prepayments that result from shifts in interest rates. Contractually-specified servicing fees were $1.2 million , $28 thousand , and $33 thousand for the years 2017, 2016, and 2015, respectively, and included as a component of other income within non-interest income. Servicing rights activity during 2017 and 2016 was as follows: At or for the Twelve Months Ended December 31, (in thousands) 2017 2016 Balance at beginning of year $ 5 $ 8 Acquired from Lake Sunapee Bank Group 3,417 — Additions 134 — Amortization (324 ) (3 ) Balance at end of year $ 3,232 $ 5 Total residential loans included held for sale loans of $13.4 million and $0 at December 31, 2017 and 2016, respectively. The net gains on sales of loans at December 31, 2017 and 2016 were $222 thousand and $0 , respectively, and included as a component of other income within non-interest income.

LOAN LOSS ALLOWANCE

LOAN LOSS ALLOWANCE	12 Months Ended
	Dec. 31, 2017
Receivables [Abstract]
LOAN LOSS ALLOWANCE	LOAN LOSS ALLOWANCE The allowance for loan losses is maintained at a level considered adequate to provide for our estimate of probable credit losses inherent in the loan portfolio. The allowance is increased by provisions charged to operating expense and reduced by net charge-offs. Loans are charged against the allowance for loan losses when we believe that collectability is unlikely. While we use the best information available to make our evaluation, future adjustments may be necessary if there are significant changes in conditions. The allowance is comprised of four distinct reserve components: (1) specific reserves related to loans individually evaluated, (2) quantitative reserves related to loans collectively evaluated (3) qualitative reserves related to loans collectively evaluated and (4) a temporal estimate is made for incurred loss emergence period for each loan category within the collectively evaluated pools. A summary of the methodology we employ on a quarterly basis with respect to each of these components in order to evaluate the overall adequacy of our allowance for loan losses is as follows: Specific Reserve for Loans Individually Evaluated First, we identify loan relationships having aggregate balances in excess of $150 thousand and that may also have credit weaknesses. Such loan relationships are identified primarily through our analysis of internal loan evaluations, past due loan reports and loans adversely classified internally or by regulatory authorities. Each loan so identified is then individually evaluated to determine whether it is impaired- that is, based on current information and events, it is probable that we will be unable to collect all amounts due in accordance with the contractual terms of the underlying loan agreement. Substantially all of our impaired loans historically have been collateral dependent, meaning repayment of the loan is expected or is considered to be provided solely from the sale of the loan's underlying collateral. For such loans, we measure impairment based on the fair value of the loan's collateral, which is generally determined utilizing current appraisals. A specific reserve is established in an amount equal to the excess, if any, of the recorded investment in each impaired loan over the fair value of its underlying collateral, less estimated costs to sell. Our policy is to re-evaluate the fair value of collateral dependent loans at least every twelve months unless there is a known deterioration in the collateral's value, in which case a new appraisal is obtained. Purchase credit impaired (“PCI”) loans are collectively evaluated, but are not included in the general reserve as described below. The evaluation of the PCI loans requires continued quarterly assessment of key assumptions and estimates similar to the initial fair value estimate, including changes in the severity of loss, timing and speed of payments, collateral value changes, expected cash flows and other relevant factors. The quarterly assessment is compared to the initial fair value estimate and a determination is made if an adjustment to the allowance for loan loss is deemed necessary. Quantitative Reserve for Loans Collectively Evaluated Second, we stratify loan portfolio into two general business loan pools: substandard (7 risk rated) and pass-rated (0 to 6 rated) by loan type. The Company utilizes historical loss rates for commercial real estate and commercial and industrial loans that are assessed by internal risk rating. Historical loss rates on residential real estate and consumer loans are not risk graded. Residential restate and consumer loans are considered as part of the pass-rated portfolio unless removed due to specific reserve evaluation based on past due status and/or other indications of credit deterioration. Quantitative reserves relative to each loan pool are established as follows: for all loan segments an allocation equaling 100% of the respective pool's average 3 year historical net loan charge-off rate (determined based upon the most recent 9 quarters ) is applied to the aggregate recorded investment in the pool of loans. Purchased performing loans are collectively evaluated as their own separate category within each loan pool. Qualitative Reserve for Loans Collectively Evaluated Third, we consider the necessity to adjust our average historical net loan charge-off rates relative to each of the above two loan pools for potential risks factors that could result in actual losses deviating from prior loss experience. Such qualitative risk factors considered are: (1) lending policies and procedures, (2) business conditions, (3) volume and nature of the loan portfolio, (4) experience, ability and depth of lending management, (5) problem loan trends, (6) quality of the Bank’s loan review system, (7) concentrations in the portfolio, (8) competition, legal, and regulatory environment and (9) collateral coverage and loan-to-value. Loss Emergence Period for Loans Collectively Evaluated Fourth, the general allowance related to loans collectively evaluated includes an estimate of incurred losses over an estimated loss emergence period ("LEP"). The LEP was generated utilizing a charge-off look-back analysis, which studied the time from the first indication of elevated risk of repayment (or other early event indicating a problem) to eventual charge-off to support the LEP considered in the allowance calculation. This reserving methodology established the approximate number of months of LEP that represents incurred losses for each loan portfolio within each portfolio segment in addition to the qualitative reserves. Activity in the allowance for loan losses for the twelve months ended December 31, 2017 , 2016 and 2015 was as follows: Business Activities Loans At or for the Twelve Months Ended December 31, 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 ) (162 ) (701 ) Recoveries on charged-off loans 49 11 65 18 143 Provision/(releases) for loan losses 967 599 797 (71 ) 2,292 Balance at end of period $ 6,037 $ 2,373 $ 3,357 $ 386 $ 12,153 Individually evaluated for impairment 447 3 9 — 459 Collectively evaluated 5,590 2,370 3,348 386 11,694 Total $ 6,037 $ 2,373 $ 3,357 $ 386 $ 12,153 Business Activities Loans At or for the Twelve Months Ended December 31, 2016 (in thousands) 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 ) (47 ) (411 ) Recoveries on charged-off loans 40 289 44 39 412 Provision/(releases) for loan losses 808 163 71 (63 ) 979 Balance at end of period $ 5,145 $ 1,952 $ 2,721 $ 601 $ 10,419 Individually evaluated for impairment 193 173 49 9 424 Collectively evaluated 4,952 1,779 2,672 592 9,995 Total $ 5,145 $ 1,952 $ 2,721 $ 601 $ 10,419 Business Activities Loans At or for the Twelve Months Ended December 31, 2015 (in thousands) Commercial real estate Commercial and industrial Residential real estate Consumer Total Balance at beginning of period $ 4,613 $ 1,277 $ 2,714 $ 365 $ 8,969 Charged-off loans (667 ) (395 ) (70 ) (487 ) (1,619 ) Recoveries on charged-off loans 98 54 129 23 304 Provision/(releases) for loan losses 386 654 (26 ) 771 1,785 Balance at end of period $ 4,430 $ 1,590 $ 2,747 $ 672 $ 9,439 Individually evaluated for impairment 101 175 97 — 373 Collectively evaluated 4,329 1,415 2,650 672 9,066 Total $ 4,430 $ 1,590 $ 2,747 $ 672 $ 9,439 Acquired Loans At or for the Twelve Months Ended December 31, 2017 (in thousands) Commercial real estate Commercial and industrial Residential real estate Consumer Total Balance at beginning of period $ — $ — $ — $ — $ — Charged-off loans (151 ) (18 ) (29 ) (127 ) (325 ) Recoveries on charged-off loans 1 — — — 1 Provision/(releases) for loan losses 247 34 88 127 496 Balance at end of period $ 97 $ 16 $ 59 $ — $ 172 Individually evaluated for impairment — — — — — Collectively evaluated 97 16 59 — 172 Total $ 97 $ 16 $ 59 $ — $ 172 There were no loans meeting the definition of acquired for the twelve month period ending December 31, 2016 and 2015 . Credit Quality Information 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 commercial portfolio, management applies a credit quality indicator and uses an internal risk rating system to categorize each loan. 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. 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 generally 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 lower 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 or 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 liquidity, or liquidation of collateral 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. 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 a partial recovery may be effected in the future. Losses are taken in the period in which they are determined to be uncollectible. The following tables present the Company’s commercial loans by risk rating at December 31, 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) December 31, 2017 December 31, 2016 December 31, 2017 December 31, 2016 December 31, 2017 December 31, 2016 Grade: Pass $ 28,180 $ 14,695 $ 483,711 $ 376,968 $ 511,891 $ 391,663 Special mention 73 — 5,706 5,868 5,779 5,868 Substandard 639 — 15,702 20,588 16,341 20,588 Total $ 28,892 $ 14,695 $ 505,119 $ 403,424 $ 534,011 $ 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) December 31, 2017 December 31, 2016 December 31, 2017 December 31, 2016 December 31, 2017 December 31, 2016 December 31, 2017 December 31, 2016 Grade: Pass $ 194,147 $ 98,968 $ 27,046 $ 31,279 $ 42,208 $ 15,679 $ 263,401 $ 145,926 Special mention 1,933 2,384 63 251 157 167 2,153 2,802 Substandard 1,971 2,234 479 278 — — 2,450 2,512 Total $ 198,051 $ 103,586 $ 27,588 $ 31,808 $ 42,365 $ 15,846 $ 268,004 $ 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) December 31, 2017 December 31, 2016 December 31, 2017 December 31, 2016 December 31, 2017 December 31, 2016 Grade: Pass $ 16,523 $ — $ 266,477 $ — $ 283,000 $ — Special mention 235 — 2,440 — 2,675 — Substandard 23 — 7,037 — 7,060 — Total $ 16,781 $ — $ 275,954 $ — $ 292,735 $ — 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) December 31, 2017 December 31, 2016 December 31, 2017 December 31, 2016 December 31, 2017 December 31, 2016 December 31, 2017 December 31, 2016 Grade: Pass $ 60,300 $ — $ — $ — $ 43,350 $ — $ 103,650 $ — Special mention 5,753 — — — — — 5,753 — Substandard 2,016 — — — — — 2,016 — Total $ 68,069 $ — $ — $ — $ 43,350 $ — $ 111,419 $ — The following table summarizes information about total loans rated Special Mention or higher as of December 31, 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. December 31, 2017 December 31, 2016 (in thousands) Business Activities Loans Acquired Loans Total Business Activities Loans Acquired Loans Total Non-accrual $ 12,162 $ 2,156 $ 14,318 $ 6,496 $ — $ 6,496 Substandard accruing 10,284 7,833 18,117 20,368 — 20,368 Total classified 22,446 9,989 32,435 26,864 — 26,864 Special mention 7,913 8,429 16,342 8,669 — 8,669 Total Criticized $ 30,359 $ 18,418 $ 48,777 $ 35,533 $ — $ 35,533

PREMISES AND EQUIPMENT

PREMISES AND EQUIPMENT	12 Months Ended
	Dec. 31, 2017
Property, Plant and Equipment [Abstract]
PREMISES AND EQUIPMENT	PREMISES AND EQUIPMENT Year-end premises and equipment at December 31, 2017 and December 31, 2016 are summarized as follows: (in thousands, except years) 2017 2016 Estimated Useful Life Land $ 4,849 $ 2,474 N/A Buildings and improvements 48,952 27,448 5 -39 years Furniture and equipment 6,972 8,738 3 - 7 years Premises and equipment, gross 60,773 38,660 Accumulated depreciation and amortization (13,065 ) (15,241 ) Premises and equipment, net $ 47,708 $ 23,419 Depreciation expense for the years ended December 31, 2017 , 2016 and 2015 amounted to $ 3.5 million, $ 1.5 million and $ 1.7 million, respectively.

GOODWILL AND OTHER INTANGIBLES

GOODWILL AND OTHER INTANGIBLES	12 Months Ended
	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND OTHER INTANGIBLES	GOODWILL AND OTHER INTANGIBLES The activity impacting goodwill in 2017 and 2016 is as follows: (in thousands) 2017 2016 Balance at beginning of year $ 4,935 $ 4,935 Lake Sunapee Bank Group acquisition 95,150 — Balance at end of year $ 100,085 $ 4,935 In 2017 , the Company completed its annual goodwill impairment testing using data as of September 30, 2017 . The analysis was performed at the consolidated Bank level of the Company, which is considered the smallest reporting unit carrying goodwill. The step one analysis under the guidance of ASC 350 was passed, and therefore step two of the goodwill impairment test was not performed and no goodwill impairment was recognized for the year ended December 31, 2017 . No impairment was recorded in 2016 and 2015 . The components of other intangible assets in 2017 and 2016 are as follows: 2017 (in thousands) Gross Intangible Assets Accumulated Amortization Net Intangible Assets Core deposit intangible (non-maturity deposits) $ 8,585 $ (1,136 ) $ 7,449 Customer list and other intangibles 1,016 (82 ) 934 Total $ 9,601 $ (1,218 ) $ 8,383 2016 (in thousands) Gross Intangible Assets Accumulated Amortization Net Intangible Assets Core deposit intangible (non-maturity deposits) $ 783 $ (406 ) $ 377 Total $ 783 $ (406 ) $ 377 Other intangible assets are amortized on a straight-line basis over their estimated lives, which range from eight and a half years to twelve years. Amortization expenses related to intangibles totaled $ 812 thousand in 2017 , $ 92 thousand in 2016 and $ 92 thousand in 2015 . The estimated aggregate future amortization expense for intangible assets remaining at year-end 2017 is as follows: 2018- $ 827 thousand; 2019- $ 827 thousand; 2020- $ 827 thousand; 2021- $ 742 thousand; 2022- $ 734 thousand; and thereafter- $ 4.4 million. For the years 2017 , 2016 and 2015 , no impairment charges were identified for the Company's intangible assets.

DEPOSITS

DEPOSITS	12 Months Ended
	Dec. 31, 2017
Deposits [Abstract]
DEPOSITS	DEPOSITS A summary of time deposits at December 31, 2017 and December 31, 2016 were as follows: (in thousands) December 31, 2017 December 31, 2016 Time less than $100,000 $ 579,856 $ 304,393 Time $100,000 or more 286,490 112,044 Total time deposits $ 866,346 $ 416,437 At December 31, 2017 and December 31, 2016 , the scheduled maturities by year for time deposits were as follows: (in thousands) December 31, 2017 December 31, 2016 Within 1 year $ 406,295 $ 165,296 Over 1 year to 2 years 305,895 95,728 Over 2 years to 3 years 115,878 79,306 Over 3 years to 4 years 24,459 56,717 Over 4 years to 5 years 13,685 18,145 Over 5 years 134 1,245 Total $ 866,346 $ 416,437 Included in time deposits are brokered deposits of $428.3 million and $237.9 million at December 31, 2017 and December 31, 2016 , respectively. Included in the deposit balances contained on the balance sheet are reciprocal deposits of $49.7 million and $43.1 million at December 31, 2017 and December 31, 2016 , respectively.

BORROWED FUNDS

BORROWED FUNDS	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
BORROWED FUNDS	BORROWED FUNDS Borrowed funds at December 31, 2017 and December 31, 2016 are summarized, as follows: December 31, 2017 December 31, 2016 (in thousands, except ratios) Amount Weighted Average Rate Amount Weighted Short-term borrowings Advances from the FHLB $ 608,792 1.49 % $ 372,700 0.97 % Other borrowings 40,706 0.59 21,780 0.29 Total short-term borrowings 649,498 1.43 394,480 0.93 Long-term borrowings Advances from the FHLB 137,190 1.72 137,116 1.59 Subordinated borrowings 38,033 4.88 — — Junior subordinated borrowings 5,000 4.89 5,000 4.41 Total long-term borrowings 180,223 2.47 142,116 1.69 Total $ 829,721 1.66 % $ 536,596 1.13 % Short term debt includes Federal Home Loan Bank of Boston (“FHLB”) advances with an original maturity of less than one year. The maximum amount of short-term advances from the FHLB outstanding at month-end during 2017 and 2016 were $ 720.9 million and $ 427.1 million, respectively. For the year ended December 31, 2017 , the average short-term advances from the FHLB was $ 590.1 million with a weighted average rate of 1.21% . For the year ended December 31, 2016 , the average short-term advances from the FHLB was $ 368.4 million with a weighted average rate of 0.8% . The Bank also maintains a $1.0 million secured line of credit with the FHLB that bears a daily adjustable rate calculated by the FHLB. There was no outstanding balance on the FHLB line of credit for the periods ended December 31, 2017 and December 31, 2016 . The Bank also has 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 December 31, 2017 , the Bank’s available secured line of credit at the FRB was $117.1 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 December 31, 2017 and December 31, 2016 . Long-term FHLB advances consist of advances with a maturity of more than one year. The advances outstanding at December 31, 2017 include callable advances totaling $27.0 million , and amortizing advances totaling $683 thousand . The advances outstanding at December 31, 2016 include callable advances totaling $17.0 million , and no amortizing advances. All FHLB 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 FHLB advances as of December 31, 2017 is as follows: December 31, 2017 (in thousands, except rates) Amount Weighted Fixed rate advances maturing: 2018 $ 608,792 1.49 % 2019 104,954 1.66 2020 29,920 1.87 2021 1,633 2.32 2022 — — 2023 and thereafter 683 2.80 Total FHLB advances $ 745,982 1.53 % In April 2008, the Bank issued fifteen year junior subordinated notes in the amount of $5.0 million due in 2023. 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 December 31, 2017 and December 31, 2016 the interest rate was 5.04% 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.

EMPLOYEE BENEFIT PLANS

EMPLOYEE BENEFIT PLANS	12 Months Ended
	Dec. 31, 2017
Retirement Benefits [Abstract]
EMPLOYEE BENEFIT PLANS	EMPLOYEE BENEFIT PLANS Pension Plans The Company maintains a legacy, employer-sponsored defined benefit pension plan (the “Plan”) for which participation and benefit accruals were frozen on January 13, 2017. The Plan was assumed in connection with the Lake Sunapee acquisition in 2017. Accordingly, no employees are permitted to commence participation in the Plan and future salary increases and years of credited service are not considered when computing an employee’s benefits under the Plan. As of December 31, 2017 , all minimum Employee Retirement Income Security Act (“ERISA”) funding requirements have been met. The Company did not have any defined benefit pension plans prior to 2017. The following tables set forth information about the plan for the year ended December 31, 2017 : (in thousands) 2017 Change in projected benefit obligation: Projected benefit obligation on acquisition date $ 8,642 Service cost — Interest cost 334 Actuarial gain 662 Benefits paid (269 ) Settlements (349 ) Projected benefit obligation at end of year 9,020 Accumulated benefit obligation 9,020 Change in fair value of plan assets: Fair value of plan assets on acquisition date 10,622 Expected return on plan assets 1,022 Contributions by employer — Benefits paid (269 ) Settlements (349 ) Fair value of plan assets at end of year 11,026 Overfunded status $ (2,006 ) Amounts recognized in consolidated balance sheet: Other assets $ 2,006 Net periodic pension cost is comprised of the following for the year ended December 31, 2017 : (in thousands) 2017 Interest cost $ 334 Expected return on plan assets (706 ) Settlement Charge 13 Net periodic pension benefit $ (359 ) Change in plan assets and benefit obligations recognized in accumulated other comprehensive income during 2017 are as follows: (in thousands) 2017 Actuarial loss $ 346 Settlement charge (13 ) Total recognized in accumulated other comprehensive income (pre-tax) 333 Total recognized in net periodic pension cost and other comprehensive income (pre-tax) $ (26 ) The after tax components of accumulated other comprehensive loss, which have not yet been recognized in net periodic pension cost, related to the Plan are a net loss of $ 208 thousand. The Company expects to make no cash contributions to the pension trust during the 2018 fiscal year. The amount expected to be amortized from accumulated other comprehensive loss into net periodic pension cost over the next fiscal year is zero . The principal actuarial assumptions used at December 31, 2017 were as follows: 2017 Projected benefit obligation Discount rate 3.56 % Net periodic pension cost Discount rate 4.09 % Long term rate of return on plan assets 7.00 The discount rate that is used in the measurement of the pension obligation is determined by comparing the expected future retirement payment cash flows of the plan to the Citigroup Above Median Double-A Curve as of the measurement date. The expected long-term rate of return on Plan assets reflects expectations of future returns as applied to the plan’s target allocation of asset classes. In estimating that rate, appropriate consideration was given to historical returns earned by equities and fixed income securities. The Company’s overall investment strategy with respect to the Plan’s assets is to maintain assets at a level that will sufficiently cover future beneficiary obligations while achieving long term growth in assets. The Plan’s targeted asset allocation is 48% equity securities and 52% fixed-income securities primarily consisting of intermediate-term products. The fair values for investment securities are determined by quoted prices in active markets, if available (Level 1). For securities where quoted prices are not available, fair values are calculated based on market prices of similar securities (Level 2). For securities where quoted prices or market prices of similar securities are not available, fair values are calculated using discounted cash flows or other market indicators (Level 3). The fair value of the Plan's assets by category and level within fair value hierarchy are as follows at December 31, 2017 : (in thousands) Total Level 1 Level 2 Asset Category Equity mutual funds: Large-cap $ 2,143 $ 2,143 $ — Mid-cap 612 612 — Small-cap 613 613 — International 1,150 1,150 Fixed income funds: Fixed-income - core plus 3,896 3,896 — Intermediate duration 1,316 1,316 — Common stock 610 610 — Common/collective trusts - large-cap 555 — 555 Cash equivalents - money market 130 130 — Total $ 11,025 $ 10,470 $ 555 The Plan did not hold any assets classified as Level 3, and there were no transfers between levels during 2017 . Estimated benefit payments under the Company's pension plan over the next 10 years at December 31, 2017 are as follows: Year Payments in Thousands 2018 $ 342 2019 368 2020 392 2021 422 2022 439 2023-2027 2,316 Non-qualified Supplemental Executive Retirement Plan The Company has non-qualified supplemental executive retirement agreements with certain retired officers. The agreements provide supplemental retirement benefits payable in installments over a period of years upon retirement or death. This agreement provides a stream of future payments in accordance with individually defined vesting schedules upon retirement, termination, or in the event that the participating executive leaves the Company following a change of control event. The after tax components of accumulated other comprehensive loss, which have not yet been recognized in net periodic benefit cost, related to the non-qualified supplemental executive retirement agreements are a net loss of $ 348 thousand. The following table sets forth changes in benefit obligation, changes in plan assets, and the funded status of the plan as of and for the years ended December 31, 2017 and December 31, 2016 : (in thousands) 2017 2016 Change in benefit obligation: Projected benefit obligation at beginning of year $ 3,670 $ 3,811 Service cost — 72 Interest cost 116 128 Actuarial loss/(gain) 16 (50 ) Benefits paid (351 ) (291 ) Projected benefit obligation at end of year 3,451 3,670 Accumulated benefit obligation $ 3,451 $ 3,670 Change in fair value of plan assets: Fair value of plan assets at beginning of year $ — $ — Expected return on plan assets — — Contributions by employer 351 291 Benefits paid (351 ) (291 ) Fair value of plan assets at end of year $ — $ — Underfunded status $ 3,451 $ 3,670 Amounts recognized in consolidated balance sheet Other liabilities $ 3,451 $ 3,720 Net periodic benefit cost is comprised of the following for the years ended December 31, 2017 and 2016 : (in thousands) 2017 2016 Service cost $ — $ 72 Interest cost 116 128 Expected return on plan assets — — Amortization of unrecognized actuarial loss 21 28 Net periodic benefit cost $ 137 $ 228 Change in plan assets and benefit obligations recognized in accumulated other comprehensive income in 2017 and 2016 are as follows: (in thousands) 2017 2016 Amortization of actuarial loss $ (21 ) $ (28 ) Amortization of prior service credit — — Actuarial loss (gain) 16 (50 ) Total recognized in accumulated other comprehensive income (pre-tax) (5 ) (78 ) Total recognized in net periodic benefit cost and other comprehensive income (pre-tax) $ 132 $ 150 The amount expected to be amortized from accumulated other comprehensive income into net periodic benefit cost over then next fiscal year is a $ 29 thousand. The principal actuarial assumptions used at December 31, 2017 and December 31, 2016 were as follows: 2017 2016 Discount rate beginning of year 3.31 % 3.48 % Discount rate end of year 3.13 3.31 The discount rate used in the measurement of the non-qualified supplemental executive retirement plan obligation is determined by comparing the expected future retirement payment cash flows to the Citigroup Above Median Double-A Curve as of the measurement date. The Company expects to contribute the following amounts to fund benefit payments under the supplemental executive retirement plans: (in thousands) Payments 2018 $ 378 2019 378 2020 293 2021 260 2022 260 2023-2036 2,778 401(k) Plan The Company maintains a Section 401(k) savings plan for substantially all of its employees. Employees are eligible to participate in the 401(k) Plan on the first day of any quarter following their date of hire and attainment of age 21 ½ . Under the plan, the Company makes a matching contribution of a portion of the amount contributed by each participating employee, up to a percentage of the employee’s annual salary. The plan allows for supplementary profit sharing contributions by the Company, at its discretion, for the benefit of participating employees. The total expense for this plan in 2017 , 2016 , and 2015 was $ 970 thousand, $ 439 thousand, and $ 411 thousand, respectively. Other Plans As a result of the acquisition of Lake Sunapee, the Company assumed salary continuation agreements for supplemental retirement income with certain prior executives and senior officers along with an executive indexed supplemental retirement plan for one prior executive. The total liability for these agreements included in other liabilities was $ 7.7 million at acquisition date in January of 2017 and $ 8.1 million at December 31, 2017 . Expense recorded in 2017 under these agreements was $ 581 thousand. The Company also assumed split-dollar life insurance agreements with the acquisition of Lake Sunapee Bank with an accrued liability of $ 697 thousand at acquisition date in January of 2017 and $ 687 thousand as of year-end 2017 .

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The following table summarizes the current and deferred components of income tax expense for each of the years ended December 31, 2017 , 2016 and 2015 : (in thousands) 2017 2016 2015 Current: Federal Tax Expense $ 8,705 $ 5,189 $ 5,607 State Tax Expense 1,039 217 218 Total Current Expense 9,744 5,406 5,825 Deferred 2,898 470 142 Impact of federal tax reform enactment 3,988 — — Total Income Tax Expense $ 16,630 $ 5,876 $ 5,967 The following table reconciles the expected federal income tax expense (computed by applying the federal statutory tax rate of 35%) to recorded income tax expense for the years ended December 31, 2017 , 2016 and 2015 : 2017 2016 2015 (in thousands, except ratios) Amount Rate Amount Rate Amount Rate Statutory Tax Rate $ 14,918 35.00 % $ 7,283 35.00 % $ 7,392 35.00 % Increase (Decrease) Resulting From: State taxes, net of federal benefit 986 2.31 141 0.68 142 0.67 Tax exempt interest (2,074 ) -4.87 (1,388 ) -6.67 (1,303 ) -6.17 Federal tax credits (130 ) -0.30 — — — — Officers' life insurance (538 ) -1.26 (244 ) -1.17 (209 ) -0.99 Acquisition Costs 89 0.21 289 1.39 — — Stock-based compensation plans (241 ) -0.57 — — — — Impact of federal tax reform enactment 3,988 9.36 — — — — Other (368 ) -0.86 (205 ) -0.99 (55 ) -0.26 Effective Tax Rate $ 16,630 39.02 % $ 5,876 28.24 % $ 5,967 28.25 % The tax effects of temporary differences that give rise to deferred tax assets and deferred tax liabilities at December 31, 2017 and 2016 are summarized below. The net deferred tax asset, which is included in other assets, amounted to $ 7.2 million at December 31, 2017 and $ 6.0 million at December 31, 2016 . The significant components of deferred tax assets and liabilities at December 31, 2017 and December 31, 2016 were as follows: 2017 2016 (in thousands) Assets (1) Liabilities (1) Assets (2) Liabilities (2) Allowance for loan losses $ 2,729 $ — $ 3,733 $ — Deferred compensation 3,333 — 1,018 — Unrealized gain or loss on securities available for sale 649 — 1,144 — Unrealized gain or loss on derivatives 853 — 968 — Unfunded post-retirement benefits — 219 — Depreciation — 1,356 — 537 Deferred loan origination costs — 655 — 517 Other real estate owned 8 — 12 — Non-accrual interest 273 — 215 — Write down of impaired investments — — 626 — Branch acquisition costs and goodwill — 737 — 760 Core deposit intangible — 1,525 82 — Acquisition fair value adjustments 4,000 — — — Prepaid expenses — 302 — 275 Interest rate cap premium amortization — 276 — 352 Mortgage servicing rights — 769 — 5 Equity compensation 297 — 310 — Prepaid pension — 345 — — Contract incentives 594 — — — Other 409 — 110 1 Total $ 13,145 $ 5,965 $ 8,437 $ 2,447 _____________________________________________ (1) 2017 balances reflect a federal statutory rate of 21% (2) 2016 balances reflect a federal statutory rate of 35% The Company has determined that a valuation allowance is not required for its net deferred tax asset since it is more likely than not that this asset is realizable principally through future taxable income and future reversal of existing temporary differences. The Company is subject to income tax in the U.S. federal jurisdiction and also in the states of Maine, New Hampshire and Massachusetts. The Company is no longer subject to examination by taxing authorities for years before 2014. On December 22, 2017, H.R.1, commonly known as the Tax Cuts and Jobs Act (the “Act”), was signed into law. The Act includes several provisions that will affect the Company's federal income tax expense, including reducing the federal income tax rate from 35% to 21% effective January 1, 2018. As a result of this rate reduction, the Company is required to re-measure, through income tax expense in the period of enactment, the deferred tax assets and liabilities using the enacted rate at which these items are expected to be recovered or settled. The re-measurement of the Company's net deferred tax asset resulted in additional 2017 income tax expense of $ 4.0 million. Also on December 22, 2017, the U.S. Securities and Exchange Commission (“SEC”) released Staff Accounting Bulletin No. 118 (“SAB 118”) to address any uncertainty or diversity of views in practice in accounting for the income tax effects of the Act in situations where a registrant does not have the necessary information available, prepared, or analyzed in reasonable detail to complete this accounting in the reporting period that includes the enactment date. SAB 118 allows for a measurement period not to extend beyond one year from the Act’s enactment date to complete the necessary accounting. The Company's $ 1.4 million deferred tax liability for temporary differences between the tax and financial reporting bases of fixed assets was recorded as a provisional amount based upon reasonable estimates. The final determination of this deferred tax liability is awaiting completion of a cost segregation analysis to determine the impact of applying accelerated tax depreciation to certain building costs, including application of the Act's new provisions for 100% bonus depreciation. The Company made no adjustments to deferred tax assets representing future deductions for accrued compensation that may be subject to new limitations under Internal Revenue Code Section 162(m) which, generally, limits the annual deduction for certain compensation paid to certain employees to $ 1 million . There is uncertainty in applying the newly-enacted rules to existing contracts, and the Company is seeking further clarifications before completing its analysis. The Company will complete and record the income tax effects of these provisional items during the period the necessary information becomes available. This measurement period will not extend beyond December 22, 2018.

DERIVATIVE FINANCIAL INSTRUMENT

DERIVATIVE FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES	12 Months Ended
	Dec. 31, 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 December 31, 2017 , follows: Weighted Average Maturity Estimated Fair Value Asset (Liability) (in thousands, except years) Notional Amount Cash flow hedges: Interest rate caps agreements $ 90,000 5.1 $ 669 Total cash flow hedges 90,000 5.1 669 Economic hedges: Forward sale commitments 20,352 0.2 (221 ) Total economic hedges 20,352 0.2 (221 ) Non-hedging derivatives: Interest rate lock commitments 19,853 0.2 (1 ) Total non-hedging derivatives 19,853 0.2 (1 ) Total $ 130,205 $ 447 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 $1.7 million . Information about derivative assets and liabilities for December 31, 2017 and December 31, 2016 , follows: Twelve Months Ended December 31, (in thousands) 2017 2016 Cash flow hedges: Interest rate cap agreements Realized in interest expense $ (257 ) $ (50 ) Economic hedges: Forward commitments Realized loss in other non-interest income (77 ) — Non-hedging derivatives: Interest rate lock commitments Realized loss in other non-interest income (22 ) — 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 $4.6 million 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 termination date of the agreements range from June 2, 2021 to October 21, 2024 and the unamortized premium was $ 4.3 million as of December 31, 2017 and $ 4.5 million as of December 31, 2016 . 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.

OTHER COMMITMENTS, CONTINGENCIE

OTHER COMMITMENTS, CONTINGENCIES, AND OFF-BALANCE SHEET ACTIVITIES	12 Months Ended
	Dec. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
OTHER COMMITMENTS, CONTINGENCIES, AND OFF-BALANCE SHEET ACTIVITIES	OTHER COMMITMENTS, CONTINGENCIES, AND OFF-BALANCE SHEET ACTIVITIES The Bank is a party to financial instruments in the normal course of business to meet financing needs of its customers. These financial instruments include commitments to extend credit, unused lines of credit, and standby letters of credit. Commitments to originate loans, including unused lines of credit, are agreements to lend to a customer provided there is no violation of any condition established in the contract. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. Since many of the commitments are expected to expire without being fully drawn upon, the total commitment amounts do not necessarily represent future cash requirements. The Bank uses the same credit policy to make such commitments as it uses for on-balance-sheet items, such as loans. The Bank evaluates each customer’s creditworthiness on a case-by-case basis. The amount of collateral obtained, if deemed necessary by the Bank upon extension of credit, is based on management’s credit evaluation of the borrower. The Bank guarantees the obligations or performance of customers by issuing standby letters of credit to third parties. These standby letters of credit are primarily issued in support of third party debt or obligations. The risk involved in issuing standby letters of credit is essentially the same as the credit risk involved in extending loan facilities to customers, and they are subject to the same credit origination, portfolio maintenance and management procedures in effect to monitor other credit and off-balance sheet instruments. Exposure to credit loss in the event of non-performance by the counter-party to the financial instrument for standby letters of credit is represented by the contractual amount of those instruments. Typically, these standby letters of credit have terms of five years or less and expire unused; therefore, the total amounts do not necessarily represent future cash requirements. The following table summarizes the contractual amounts of commitments and contingent liabilities as of December 31, 2017 and December 31, 2016 : (in thousands) 2017 2016 Commitments to originate new loans $ 52,438 $ 41,731 Unused funds on commercial and other lines of credit 243,153 98,823 Unadvanced funds on construction and real estate loans 87,915 20,330 Standby letters of credit 486 385 Total $ 383,992 $ 161,269 Operating Lease Obligations The Company leases certain properties used in operations under terms of operating leases, which include renewal options. The following table sets forth the approximate future lease payments over the remaining terms of the non-cancelable leases as of December 31, 2017 . (in thousands) Amount 2018 $ 841 2019 764 2020 551 2021 378 2022 349 2023 and thereafter 577 Total $ 3,460 In connection the foregoing lease obligations, in 2017 , 2016 and 2015 , the Company recorded $ 872 thousand, $ 352 thousand, and $ 394 thousand in rent expense, respectively, which is included in occupancy and equipment expense in the consolidated statements of income. Legal Claims Various legal claims arise from time to time in the normal course of business. As of December 31, 2017 neither the Company nor the Bank was involved in any pending legal proceedings believed by management to be material to the Company’s financial condition or results of operations. Periodically, there have been various claims and lawsuits involving the Bank, such as claims to enforce liens, condemnation proceedings on properties in which the Bank holds security interests, claims involving the making and servicing of real property loans, and other issues incident to the Bank’s business. However, neither the Company nor the Bank is a party to any pending legal proceedings that it believes, in the aggregate, would have a material adverse effect on the financial condition or operations of the Company. Additionally, an estimate of future, probable losses cannot be estimated as of December 31, 2017 .

SHAREHOLDERS_ EQUITY AND EARNIN

SHAREHOLDERS’ EQUITY AND EARNINGS PER COMMON SHARE	12 Months Ended
	Dec. 31, 2017
Stockholders' Equity Note [Abstract]
SHAREHOLDERS’ EQUITY AND EARNINGS PER COMMON SHARE	SHAREHOLDERS’ EQUITY AND EARNINGS PER COMMON SHARE The actual and required capital ratios at December 31, 2017 and December 31, 2016 were as follows: 2017 Actual Minimum Capital Requirement Minimum to be Well Capitalized Under Prompt Corrective Action Provisions (in thousands, except ratios) Amount Ratio Amount Ratio Amount Ratio Company (consolidated) Total capital to risk weighted assets $ 307,305 13.73 % $ 179,047 8.00 % $ 234,999 10.50 % Common equity tier 1 capital to risk weighted assets 252,096 11.26 100,714 4.50 145,476 6.50 Tier 1 capital to risk weighted assets 272,716 12.19 134,286 6.00 179,047 8.00 Tier 1 capital to average assets 272,716 8.10 134,758 4.00 168,447 5.00 Bank Total capital to risk weighted assets $ 306,495 13.71 % $ 178,868 8.00 % $ 234,764 10.50 % Common equity tier 1 capital to risk weighted assets 288,906 12.92 100,613 4.50 145,331 6.50 Tier 1 capital to risk weighted assets 288,906 12.92 134,151 6.00 178,868 8.00 Tier 1 capital to average assets 288,906 8.58 134,702 4.00 168,378 5.00 2016 Actual Minimum Capital Requirement Minimum to be Well Capitalized Under Prompt Corrective Action Provisions (in thousands, except ratios) Amount Ratio Amount Ratio Amount Ratio Company (consolidated) Total capital to risk weighted assets $ 171,558 16.52 % $ 83,097 8.00 % $ 109,065 10.50 % Common equity tier 1 capital to risk weighted assets 155,905 15.01 46,742 4.50 67,516 6.50 Tier 1 capital to risk weighted assets 155,905 15.01 62,323 6.00 83,097 8.00 Tier 1 capital to average assets 155,905 8.94 69,722 4.00 87,152 5.00 Bank Total capital to risk weighted assets $ 173,458 16.71 % $ 83,031 8.00 % $ 108,978 10.50 % Common equity tier 1 capital to risk weighted assets 157,805 15.20 46,705 4.50 67,463 6.50 Tier 1 capital to risk weighted assets 157,805 15.20 62,273 6.00 83,031 8.00 Tier 1 capital to average assets 157,805 9.06 69,683 4.00 87,104 5.00 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 increased to 1.875% on January 1, 2018 and will increase to 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 December 31, 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 December 31, 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 loss at December 31, 2017 and December 31, 2016 are as follows: (in thousands) 2017 2016 Other accumulated comprehensive loss, before tax: Net unrealized loss on AFS securities $ (2,741 ) $ (3,269 ) Net unrealized loss on derivative hedges (3,604 ) (2,766 ) Net unrealized loss on post-retirement plans (950 ) (622 ) Income taxes related to items of accumulated other comprehensive loss: Net unrealized loss on AFS securities 1,030 1,144 Net unrealized loss on derivative hedges 1,354 968 Net unrealized loss on post-retirement plans 357 219 Accumulated other comprehensive loss $ (4,554 ) $ (4,326 ) The following table presents the components of other comprehensive income in 2017 , 2016 and 2015 : 2017 (in thousands) Before Tax Tax Effect Net of Tax Net unrealized gain on AFS securities: Net unrealized gain arising during the period $ 547 $ (121 ) $ 426 Less: reclassification adjustment for gains (losses) realized in net income 19 (7 ) 12 Net unrealized gain on AFS securities 528 (114 ) 414 Net unrealized loss on derivative hedges: Net unrealized loss arising during the period (838 ) 386 (452 ) Less: reclassification adjustment for gains (losses) realized in net income — — — Net unrealized loss on derivative hedges (838 ) 386 (452 ) Net unrealized loss on post-retirement plans: Net unrealized loss arising during the period (349 ) 146 (203 ) Less: reclassification adjustment for gains (losses) realized in net income (21 ) 8 (13 ) Net unrealized loss on post-retirement plans (328 ) 138 (190 ) Other comprehensive loss $ (638 ) $ 410 $ (228 ) 2016 (in thousands) Before Tax Tax Effect Net of Tax Net unrealized loss on AFS securities: Net unrealized loss arising during the period $ (7,561 ) $ 2,647 $ (4,914 ) Less: reclassification adjustment for gains (losses) realized in net income 4,498 (1,574 ) 2,924 Net unrealized loss on AFS securities (12,059 ) 4,221 (7,838 ) Net unrealized loss on derivative hedges: Net unrealized loss arising during the period (272 ) 95 (177 ) Less: reclassification adjustment for gains (losses) realized in net income — — — Net unrealized loss on derivative hedges (272 ) 95 (177 ) Net unrealized loss on post-retirement plans: Net unrealized gain arising during the period 62 (20 ) 42 Less: reclassification adjustment for gains (losses) realized in net income (28 ) 10 (18 ) Net unrealized gain on post-retirement plans 90 (30 ) 60 Other comprehensive loss $ (12,241 ) $ 4,286 $ (7,955 ) 2015 (in thousands) Before Tax Tax Effect Net of Tax Net unrealized loss on AFS securities: Net unrealized loss arising during the period $ (2,031 ) $ 710 $ (1,321 ) Less: reclassification adjustment for gains (losses) realized in net income 1,334 (467 ) 867 Net unrealized loss on AFS securities (3,365 ) 1,177 (2,188 ) Net unrealized loss on derivative hedges: Net unrealized loss arising during the period (1,383 ) 484 (899 ) Less: reclassification adjustment for gains (losses) realized in net income — — — Net unrealized loss on derivative hedges (1,383 ) 484 (899 ) Net unrealized loss on post-retirement plans: Net unrealized gain arising during the period (11 ) 11 — Less: reclassification adjustment for gains (losses) realized in net income (38 ) 13 (25 ) Net unrealized gain on post-retirement plans 27 (2 ) 25 Other comprehensive loss $ (4,721 ) $ 1,659 $ (3,062 ) The following table presents the changes in each component of accumulated other comprehensive income (loss) in 2017, 2016 and 2015: 2017 (in thousands) Net unrealized gain on AFS Securities Net loss on effective derivative hedges Net unrealized loss on post-retirement plans Total Balance at beginning of period $ (2,125 ) $ (1,798 ) $ (403 ) $ (4,326 ) Other comprehensive gain/(loss) before reclassifications 426 (452 ) (203 ) (229 ) Less: amounts reclassified from accumulated other comprehensive income 12 — (13 ) (1 ) Total other comprehensive loss 414 (452 ) (190 ) (228 ) Balance at end of period $ (1,711 ) $ (2,250 ) $ (593 ) $ (4,554 ) 2016 (in thousands) Net unrealized gain on AFS Securities Net loss on effective derivative hedges Net unrealized loss on post-retirement plans Total Balance at beginning of period $ 5,713 $ (1,621 ) $ (463 ) $ 3,629 Other comprehensive gain/(loss) before reclassifications (4,914 ) (177 ) 42 (5,049 ) Less: amounts reclassified from accumulated other comprehensive income 2,924 — (18 ) 2,906 Total other comprehensive loss (7,838 ) (177 ) 60 (7,955 ) Balance at end of period $ (2,125 ) $ (1,798 ) $ (403 ) $ (4,326 ) 2015 (in thousands) Net unrealized gain on AFS Securities Net loss on effective derivative hedges Net unrealized loss on post-retirement plans Total Balance at beginning of period $ 7,901 $ (722 ) $ (488 ) $ 6,691 Other comprehensive gain/(loss) before reclassifications (1,321 ) (899 ) — (2,220 ) Less: amounts reclassified from accumulated other comprehensive income 867 — (25 ) 842 Total other comprehensive loss (2,188 ) (899 ) 25 (3,062 ) Balance at end of period $ 5,713 $ (1,621 ) $ (463 ) $ 3,629 The following tables presents the amounts reclassified out of each component of accumulated other comprehensive income (loss) in 2017, 2016 and 2015: (in thousands) 2017 2016 2015 Affected Line Item where Net Income is Presented Realized gains on AFS securities: Before tax $ 19 $ 4,498 $ 1,334 Non-interest income Tax effect (7 ) (1,574 ) (467 ) Tax expense Total reclassifications for the period $ 12 $ 2,924 $ 867 Net of tax (in thousands) 2017 2016 2015 Affected Line Item where Net Income is Presented Realized loss on post-retirement plans: Before tax $ (21 ) $ (28 ) $ (38 ) Salaries and benefits Tax effect 8 10 13 Tax benefit Total reclassifications for the period $ (13 ) $ (18 ) $ (25 ) Net of tax Earnings per share have been computed based on the following (average diluted shares outstanding are calculated using the treasury stock method: (in thousands, except per share and share data) 2017 2016 2015 Net income $ 25,993 $ 14,933 $ 15,153 Average number of basic common shares outstanding 15,183,615 9,068,624 8,970,368 Plus: dilutive effect of stock options and awards outstanding 106,795 74,029 120,018 Average number of diluted common shares outstanding 15,290,410 9,142,653 9,090,386 Anti-dilutive options excluded from earnings calculation 8,659 90,249 129,198 Earnings per share: Basic $ 1.71 $ 1.65 $ 1.69 Diluted $ 1.70 $ 1.63 $ 1.67

STOCK-BASED COMPENSATION PLANS

STOCK-BASED COMPENSATION PLANS	12 Months Ended
	Dec. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
STOCK-BASED COMPENSATION PLANS	STOCK-BASED COMPENSATION PLANS On October 3, 2000, the shareholders of the Company approved the Bar Harbor Bankshares and Subsidiaries Incentive Stock Option Plan of 2000 (the “ISOP”) for its officers and employees, which provided for the issuance of up to 1,012,500 shares of common stock. The purchase price of the stock covered by each option must be at least 100% of the trading value on the date such option was granted. Vesting terms ranged from three to seven years. According to the ISOP no option shall be granted after October 3, 2010, ten years after the effective date of the ISOP. On May 19, 2009, the shareholders of the Company approved the adoption of the 2009 Bar Harbor Bankshares and Subsidiaries Equity Incentive Plan (the “2009 Plan”) for employees and directors of the Company and its subsidiaries. Subject to adjustment for stock splits, stock dividends, and similar events, the total number of shares of common stock that can be issued under the 2009 Plan over the 10 year period in which the plan will be in place is 393,750 shares of common stock, provided that no more than 168,750 shares of such stock can be awarded in the form of restricted stock or restricted stock units, as further described in the 2009 Plan. The 2009 Plan is to be administered by the Company’s Compensation Committee. All employees and directors of the Company and its subsidiaries are eligible to participate in the 2009 Plan, subject to the discretion of the administrator and the terms of the 2009 Plan. The maximum stock award granted to one individual may not exceed 45,000 shares of common stock (subject to adjustment for stock splits, and similar events) for any calendar year. No grants were made after May 18, 2015 pursuant to this plan. On May 19, 2015, the shareholders of the Company approved the adoption of the 2015 Bar Harbor Bankshares and Subsidiaries Equity Incentive Plan (the “2015 Plan”) for employees and directors of the Company and its subsidiaries. Subject to adjustment for stock splits, stock dividends, and similar events, the total number of shares of common stock that can be issued under the 2015 Plan over the 10 year period in which the plan will be in place is 420,000 shares of common stock. The 2015 Plan is administered by the Company’s Compensation Committee. All employees and directors of the Company and its subsidiaries are eligible to participate in the 2015 Plan, subject to the discretion of the administrator and the terms of the 2015 Plan. The maximum stock award granted to one individual may not exceed 30,000 shares of common stock (subject to adjustment for stock splits, and similar events) for any calendar year. According to the 2015 Plan no shares shall be granted after May 19, 2019, ten years after the effective date of the 2015 Plan. As of December 31, 2017 there were 185,223 shares available for grant under this plan. In April of 2013, the Board of Directors voted a Long Term Incentive Program for senior management members. The program is designed to be made up of a series of three year rolling plans utilizing the shares made available through the approved equity plans. Grants may be given in time vested restricted stock awards, time vested restricted stock units or performance vested restricted stock units, or a combination of these types of grants. Compensation expense recognized in connection with the stock based compensation plans are presented in the following table for the years ended December 31, 2017 , 2016 , and 2015 : (in thousands) 2017 2016 2015 Stock options and restricted stock awards $ 399 $ 543 $ 306 Performance stock units 290 304 376 Restricted stock units 585 431 134 Total compensation expense $ 1,274 $ 1,278 $ 816 The total tax benefit recognized associated with stock options and restricted stock awards for the years ended 2017 , 2016 and 2015 were $ 308 thousand, $ 274 thousand and $ 135 thousand, respectively. The total tax benefit recognized associated with restricted stock units and performance stock units for the years ended 2017 , 2016 and 2015 was $ 423 thousand, $ 320 thousand, and $ 214 thousand, respectively. There were no stock option grants during 2017 and 2016 . The fair value of options was estimated at the date of grant using the Black-Scholes option-pricing model with the following weighted-average assumptions for stock option grants during the years ended December 31, 2015 : 2015 Risk free interest rate 1.16 % Expected market volatility factor for the Company's stock 41.22 % Dividend yield 3.07 % Expected life of the options (years) 6.0 Options granted 125,269 Estimated fair value of options granted $ 6.49 The expected life of the grants is based on the simplified method, which calculated the expected life based on the midpoint of the term of the award and the vesting period. The Company uses the simplified method because it does not have sufficient option exercise data to provide a reasonable basis upon which to estimate the expected term. The dividend yield is based on estimated future dividend yields. The risk-free interest rates are based on the United States Treasury yield curve in effect at the time of the grant, with maturities approximating the vesting period of the stock option grants. The expected market price volatility for the grants during 2015 was determined by using the Company’s historical stock price volatility on a daily basis during the three year period ending December 31, 2015 , consistent with the vesting periods of the 2015 option grants. Stock Option and Restricted Stock Awards Activity: A summary combined status of the stock option and restricted stock awards as of December 31, 2017 and 2016 , and changes during the year then ended is presented below: Stock Options Number of Stock Options Outstanding Weighted Average Exercise Price Aggregate Intrinsic Value Outstanding at January 1, 2017 236,763 $ 17.99 Granted — — Exercised (55,725 ) 15.19 Forfeited (11,117 ) 17.38 Outstanding at December 31, 2017 169,921 $ 18.95 $ 1,370 Ending vested and expected to vest December 31, 2017 169,921 $ 18.95 $ 1,370 Exercisable at December 31, 2017 100,317 $ 18.66 $ 838 Stock Options Number of Stock Options Outstanding Weighted Average Exercise Price Aggregate Intrinsic Value Outstanding at January 1, 2016 344,159 $ 17.56 Granted — — Exercised (85,085 ) 16.10 Forfeited (22,311 ) 18.49 Outstanding at December 31, 2016 236,763 $ 17.99 3,213 Ending vested and expected to vest December 31, 2016 234,709 $ 18.04 3,173 Exercisable at December 31, 2016 90,807 $ 16.08 1,406 Restricted Stock Awards Number of Restricted Stock Awards Outstanding Weighted Average Grant Date Fair Value Outstanding at January 1, 2017 — — Awarded 8,004 $ 29.96 Vested (8,004 ) 29.96 Forfeited — — Outstanding at December 31, 2017 — $ — Restricted Stock Awards Number of Restricted Stock Awards Outstanding Weighted Average Grant Date Fair Value Outstanding at January 1, 2016 — — Awarded 5,190 $ 28.86 Vested (5,190 ) 28.86 Forfeited — — Outstanding at December 31, 2016 — $ — The intrinsic value of the options exercised for the years ended December 31, 2017 , 2016 , and 2015, was approximately $748 thousand , $760 thousand and $708 thousand , respectively. As of December 31, 2017 , there was approximately $64 thousand of unrecognized compensation cost related to unvested stock option awards, net of estimated forfeitures. This amount is expected to be recognized as expense over the next six years, with a weighted average recognition period of 1.06 years. Performance Stock Units During 2017 , performance stock unit awards were granted to certain executive officers providing the opportunity to earn shares of common stock of the Company ranging from zero to 19,973 shares, based on the Company’s performance compared to peers. The performance shares granted had a weighted average fair value of $ 26.74 at the date of grant, and will be earned over a three year performance period. The current assumption based on the most recent peer group information results in the shares earned at approximately 20.71% of the target 13,318 shares, or 2,758 shares. During 2016 , performance stock unit awards were granted to certain executive officers providing the opportunity to earn shares of common stock of the Company ranging from zero to 20,949 shares, based on the Company’s performance compared to peers. The performance shares granted had a weighted average fair value of $ 21.02 at the date of grant, and will be earned over a three year performance period. The current assumption based on the most recent peer group information results in the shares earned at 129.86% of the target 13,969 shares, or 18,140 shares. The following table summarizes performance units at target as of December 31, 2017 and 2016: Performance Stock Units Number of Performance Stock Units Outstanding Weighted Average Grant Date Fair Value Outstanding at January 1, 2017 34,246 $ 21.25 Awarded 17,711 26.74 Vested (15,121 ) 18.84 Forfeited (3,209 ) 21.51 Outstanding at December 31, 2017 33,627 $ 25.21 Performance Stock Units Number of Performance Stock Units Outstanding Weighted Average Grant Date Fair Value Outstanding at January 1, 2016 36,525 $ 18.49 Awarded 20,351 21.02 Vested (20,899 ) 16.09 Forfeited (1,731 ) 22.40 Outstanding at December 31, 2016 34,246 $ 21.25 Restricted Stock Units During 2017 and 2016 , restricted stock units were granted to certain executive officers and senior vice presidents. The restricted shares granted were valued between $ 26.86 and $30.93 for 2017 and between $ 22.95 and $ 24.57 for 2016 the fair market value at the date of grant and vest annually over three years. The following table summarizes restricted stock units activity in 2017 and 2016 : Restricted Stock Units Number of Restricted Stock Units Outstanding Weighted Average Grant Date Fair Value Outstanding at January 1, 2017 40,681 $ 22.03 Granted 57,561 28.48 Vested and exercised (12,667 ) 21.49 Forfeited (11,407 ) 25.43 Outstanding at December 31, 2017 74,168 $ 26.60 Restricted Stock Units Number of Restricted Stock Units Outstanding Weighted Average Grant Date Fair Value Outstanding at January 1, 2016 38,098 $ 20.64 Granted 17,500 23.20 Vested and exercised (12,174 ) 19.34 Forfeited (2,743 ) 22.10 Outstanding at December 31, 2016 40,681 $ 22.03 As of December 31, 2017 , there was $1.7 million of total unrecognized compensation cost related to nonvested restricted stock units and performance stock units granted under the Plans. That cost is expected to be recognized over a weighted average period of 2.1 years.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
	Dec. 31, 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 December 31, 2017 and December 31, 2016 , segregated by the level of the valuation inputs within the fair value hierarchy utilized to measure fair value. December 31, 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 $ — $ 6,972 $ — $ 6,972 Mortgage-backed securities: US Government-sponsored enterprises — 443,003 — 443,003 US Government agency — 95,596 — 95,596 Private label — 674 — 674 Obligations of states and political subdivisions thereof — 140,200 — 140,200 Corporate bonds — 30,797 — 30,797 Derivative assets — 669 — 669 Derivative liabilities — (222 ) (222 ) 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 Derivative liabilities — — — — 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 in 2017 . Assets (Liabilities) Interest Rate Forward (in thousands) Commitments Commitments December 31, 2016 0 0 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 (22 ) (77 ) December 31, 2017 $ (1 ) $ (221 ) 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 $ (1 ) Historical trend Closing Ratio 90 % Pricing Model Origination Costs, per loan $ 1.7 Forward Commitments (221 ) Quoted prices for similar loans in active markets. Freddie Mac pricing system Pair-off contract price Total $ (222 ) There were no level 3 assets and liabilities that were measured at fair value on a recurring basis in 2016 . 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 as of December 31, 2017 and December 31, 2016 . There are no liabilities measured at fair value on a non-recurring basis. December 31, 2017 December 31, 2016 December 31, 2017 Fair Value Measurement Date as of December 31, 2017 (in thousands) Level 3 Inputs Level 3 Total Gains (Losses) Level 3 Inputs Assets Impaired loans $ 10,793 $ 6,709 $ (231 ) December 2017 Capitalized servicing rights 4,158 5 — December 2017 Other real estate owned 122 90 — Jan 2017 - Mar 2017 Total $ 15,073 $ 6,804 $ (231 ) Quantitative information about the significant unobservable inputs within Level 3 non-recurring assets as of December 31, 2017 and December 31, 2016 is as follows: Fair Value (in thousands, except ratios) December 31, 2017 Valuation Techniques Unobservable Inputs Range (Weighted Average) (a) Assets Impaired loans $ 8,586 Fair value of collateral - appraised value Loss severity 15.7% to 45.28% Appraised value $100 to $7,545 Impaired loans 2,207 Discounted cash flow Discount rate 2.63% to 9.50% Cash flows $6 to $320 Capitalized servicing rights 4,158 Discounted cash flow Constant prepayment rate (CPR) 10.97 % Discount rate 10.10 % Other real estate owned 122 Fair value of collateral Appraised value $122 Total $ 15,073 (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, except ratios) 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 December 31, 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 following table represents estimated fair values, and related carrying amounts of the Company’s financial instruments as of December 31, 2017 and December 31, 2016 . 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. December 31, 2017 (in thousands) Carrying Amount Fair Value Level 1 Level 2 Level 3 Financial Assets Cash and cash equivalents $ 90,685 $ 90,685 $ 90,685 $ — $ — Securities available for sale 717,242 717,242 — 717,242 — FHLB bank stock 38,105 38,105 — 38,105 — Net loans 2,473,288 2,433,557 — — 2,433,557 Accrued interest receivable 3,347 3,347 — 3,347 — Cash surrender value of bank-owned life insurance policies 57,997 57,997 — 57,997 — Derivative assets 669 669 — 669 — Financial Liabilities Total deposits $ 2,352,085 $ 2,348,574 $ — $ 2,348,574 $ — Securities sold under agreements to repurchase 40,706 40,680 — 40,680 — Federal Home Loan Bank advances 745,982 744,006 — 744,006 — Subordinated borrowings 38,033 38,033 — 38,033 — Junior subordinated borrowings 5,000 3,782 — 3,782 — Derivative liabilities (222 ) (222 ) — — (222 ) 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 — FHLB 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 5,000 3,560 — 3,560 — Derivative liabilities — — — — — 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. FHLB 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.

CONDENSED FINANCIAL STATEMENTS

CONDENSED FINANCIAL STATEMENTS OF PARENT COMPANY	12 Months Ended
	Dec. 31, 2017
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
CONDENSED FINANCIAL STATEMENTS OF PARENT COMPANY	CONDENSED FINANCIAL STATEMENTS OF PARENT COMPANY The condensed balance sheets of Bar Harbor Bankshares as of December 31, 2017 and 2016 , and the condensed statements of income and cash flows for the years ended December 31, 2017 , 2016 and 2015 are presented below: CONDENSED BALANCE SHEETS December 31, (in thousands) 2017 2016 Assets Cash due from Bar Harbor Bank and Trust $ 2,400 $ 1,302 Investment in subsidiaries 392,073 158,967 Premises and equipment 687 687 Other assets 939 137 Total assets $ 396,099 $ 161,093 Liabilities and Shareholders Equity Subordinated notes $ 38,033 $ — Accrued expenses 3,425 4,353 Shareholders equity 354,641 156,740 Total Liabilities and shareholders equity $ 396,099 $ 161,093 CONDENSED STATEMENTS OF INCOME Years Ended December 31, (in thousands) 2017 2016 2015 Income: Dividends from subsidiaries $ 13,907 $ 6,473 $ 5,407 Other 25 — — Total income 13,932 6,473 5,407 Interest expense 1,857 — — Non-interest expense 2,979 2,949 2,183 Total expense 4,836 2,949 2,183 Income before taxes and equity in undistributed income of subsidiaries 9,096 3,524 3,224 Income tax benefit (1,210 ) (1,029 ) (657 ) Income before equity in undistributed income of subsidiaries 10,306 4,553 3,881 Equity in undistributed income of subsidiaries 15,687 10,380 11,272 Net income $ 25,993 $ 14,933 $ 15,153 CONDENSED STATEMENTS OF CASH FLOWS Years Ended December 31, (in thousands) 2017 2016 2015 Cash flows from operating activities: Net income $ 25,993 $ 14,933 $ 15,153 Adjustments to reconcile net income to net cash (used) provided by operating activities: Equity in undistributed income of subsidiaries (15,687 ) (10,380 ) (11,272 ) Other, net (312 ) 1,336 854 Net cash provided by operating activities 9,994 5,889 4,735 Cash flows from investing activities: Acquisitions, net of cash paid 1,939 — — Purchase of securities — — — Other, net — (1 ) (1 ) Net cash provided by/(used in) investing activities 1,939 (1 ) (1 ) Cash flows from financing activities: Proceed from issuance of short term debt — — — Net proceeds from common stock — — — Net proceeds from reissuance of treasury stock 686 1,073 1,103 Common stock cash dividends paid (11,505 ) (6,577 ) (6,040 ) Other, net (16 ) — — Net cash used in financing activities (10,835 ) (5,504 ) (4,937 ) Net change in cash and cash equivalents 1,098 384 (203 ) Cash and cash equivalents at beginning of year 1,302 918 1,121 Cash and cash equivalents at end of year $ 2,400 $ 1,302 $ 918

QUARTERLY DATA (UNAUDITED)

QUARTERLY DATA (UNAUDITED)	12 Months Ended
	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
QUARTERLY DATA (UNAUDITED)	QUARTERLY DATA (UNAUDITED) Quarterly results of operations were as follows during 2017 and 2016 : 2017 (in thousands, except per share data) Fourth Quarter Third Quarter Second Quarter First Quarter Interest and dividend income $ 30,156 $ 30,063 $ 29,665 $ 26,185 Interest expense 6,660 6,585 5,856 4,813 Net interest income 23,496 23,478 23,809 21,372 Non-interest income 6,518 6,960 6,558 5,946 Total revenue 30,014 30,438 30,367 27,318 Provision for loan losses 597 660 736 795 Non-interest expense 14,263 17,586 20,046 20,831 Income before income taxes 15,154 12,192 9,585 5,692 Income tax expense 8,545 3,575 3,029 1,481 Net income $ 6,609 $ 8,617 $ 6,556 $ 4,211 Basic earnings per share $ 0.43 $ 0.56 $ 0.43 $ 0.29 Diluted earnings per share $ 0.43 $ 0.56 $ 0.42 $ 0.29 Weighted average shares outstanding: Basic 15,437 15,420 15,393 14,471 Diluted 15,537 15,511 15,506 14,591 2016 (in thousands, except per share data) Fourth Quarter Third Quarter Second Quarter First Quarter Interest and dividend income $ 14,846 $ 14,123 $ 14,354 $ 14,164 Interest expense 3,189 3,124 2,972 2,828 Net interest income 11,657 10,999 11,382 11,336 Non-interest income 2,035 3,372 3,614 3,328 Total revenue 13,692 14,371 14,996 14,664 Provision for loan losses 225 139 150 465 Non-interest expense 10,457 8,750 8,731 7,997 Income before income taxes 3,010 5,482 6,115 6,202 Income tax expense 426 1,850 1,804 1,796 Net income $ 2,584 $ 3,632 $ 4,311 $ 4,406 Basic earnings per share $ 0.28 $ 0.40 $ 0.48 $ 0.49 Diluted earnings per share $ 0.28 $ 0.40 $ 0.47 $ 0.48 Weighted average shares outstanding: Basic 9,096 9,064 9,032 9,014 Diluted 9,215 9,162 9,129 9,122

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2017
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS There were no significant subsequent events between December 31, 2017 and through the date the financial statements are available to be issued.

SUMMARY OF SIGNIFICANT ACCOUN28

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 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. 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.
Consolidation	Consolidation: The accompanying consolidated financial statements have been prepared in accordance with GAAP. The consolidated financial statements include the accounts of Bar Harbor Bankshares and its wholly-owned subsidiary, Bar Harbor Bank & Trust. All significant inter-company balances and transactions have been eliminated in consolidation. Assets held in a fiduciary capacity are not assets of the Company and, accordingly, are not included in the consolidated balance sheets.
Reclassifications	Reclassifications: Whenever necessary, amounts in the prior years’ financial statements are reclassified to conform to current presentation. The reclassifications had no impact on net income in the Company’s consolidated income statement.
Stock Split	Stock Split: On February 21, 2017, the Company's Board of Directors declared a three-for-two stock split payable on March 21, 2017 as a large stock dividend. Shares presented in prior years have been adjusted to conform to the same basis.
Use of estimates	Use of estimates: In preparing financial statements in conformity with GAAP, management is required to make estimates and assumptions that affect the reported amount of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reporting period. Actual results could differ from those estimates. Material estimates that are particularly susceptible to change in the near term relate to the determination of the allowance for loan losses, other-than temporary impairment on securities, income tax estimates, reviews of goodwill for impairment, and accounting for postretirement plans.
Cash and Cash Equivalents	Cash and Cash Equivalents: For purposes of reporting cash flows, cash and cash equivalents include cash and due from banks, federal funds sold, and other short-term investments with maturities less than 90 days. The Federal Reserve Bank requires the Bank to maintain certain reserve requirements of vault cash and/or deposits.
Investment Securities and Other-Than-Temporary Impairments on Investment Securities	Investment Securities: All securities held at December 31, 2017 and 2016 were classified as available-for-sale (“AFS”). Available-for-sale securities primarily consist of mortgage-backed securities and obligations of state and political subdivisions therefore, and are carried at estimated fair value. Changes in estimated fair value of AFS securities, net of applicable income taxes, are reported in accumulated other comprehensive income (loss) as a separate component of shareholders’ equity unless deemed to be other-than-temporarily impaired (“OTTI”) as discussed below. The Bank does not have a securities trading portfolio or securities held-to-maturity. Premiums and discounts on securities are amortized and accreted over the term of the securities using the interest method. Gains and losses on the sale of securities are recognized at the trade date using the specific-identification method and are shown separately in the consolidated statements of income. Other-Than-Temporary Impairments on Investment Securities: The Company conducts an OTTI analysis of investment securities on a quarterly basis or more often if a potential loss-triggering event occurs. A write-down of a debt security is recorded when fair value is below amortized cost in circumstances where: (1) the Company has the intent to sell a security; (2) it is more likely than not that the Company will be required to sell the security before recovery of its amortized cost basis; or (3) the Company does not expect to recover the entire amortized cost basis of the security. If the Company intends to sell a security or if it is more likely than not that the Company will be required to sell the security before recovery, an OTTI write-down is recognized in earnings equal to the entire difference between the security’s amortized cost basis and its fair value. If the Company does not intend to sell the security or it is not more likely than not that it will be required to sell the security before recovery, the OTTI write-down is separated into an amount representing credit loss, which is recognized in earnings, and an amount related to all other factors, which is recognized in other comprehensive income. To determine the amount related to credit loss on a debt security, the Company applies a methodology similar to that used for evaluating the impairment of loans.
Federal Home Loan Bank Stock	Federal Home Loan Bank Stock: The Bank is a member of the Federal Home Loan Bank of Boston (“FHLB”). The Bank uses the FHLB for most of its wholesale funding needs. As a requirement of membership in the FHLB, the Bank must own a minimum required amount of FHLB stock, calculated periodically based primarily on its level of borrowings from the FHLB. FHLB stock is a non-marketable equity security and therefore is reported at cost, which generally equals par value. Shares held in excess of the minimum required amount are generally redeemable at par value. The Company periodically evaluates its investment in FHLB stock for impairment based on, among other things, the capital adequacy of the FHLB and its overall financial condition. Based on the capital adequacy, liquidity position and sustained profitability of the FHLB, management believes there is no impairment related to the carrying amount of the Bank’s FHLB stock as of December 31, 2017 .
Loans Held for Sale	Loans Held for Sale: Loans originated with the intent to be sold in the secondary market are accounted for at the lower of cost or market (fair value). Fair value is primarily determined based on quoted prices for similar loans in active markets. Gains and losses on sales of residential mortgage loans (sales proceeds minus carrying value) are recorded in non-interest income. Non-refundable fees and direct loan origination costs related to residential mortgage loans held for sale are recognized in non-interest income or non-interest expense as earned or incurred.
Loans	Loans: Loans are reported at their outstanding unpaid principal balances adjusted for charge-offs, the allowance for loan losses, the unamortized balance of any deferred fees or costs on originated loans and the unamortized balance of any premiums or discounts on loans purchased or acquired through mergers. Interest on loans is accrued and credited to income based on the principal amount of loans outstanding. Loan origination and commitment fees and direct loan origination costs are deferred, and the net amount is amortized as an adjustment of the related loans’ yield, using the level yield method over the estimated lives of the related loans. Acquired Loans: Loans that the Company acquired in acquisitions 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. For loans that meet the criteria stipulated in ASC 310-30, “Loans and Debt Securities Acquired with Deteriorated Credit Quality,” the Company recognizes the accretable yield, which is defined as the excess of all cash flows expected at acquisition over the initial fair value of the loan, as interest income on a level-yield basis over the expected remaining life of the loan. The excess of the loan’s contractually required payments over the cash flows expected to be collected is the nonaccretable difference. The nonaccretable difference is not recognized as an adjustment of yield, a loss accrual, or a valuation allowance. On a quarterly basis, the Company evaluates whether the timing and the amount of cash to be collected are reasonably expected. Subsequent significant increases in cash flows the Company expects to collect will first reduce any previously recognized valuation allowance and then be reflected prospectively as an increase to the level yield. Subsequent decreases in expected cash flows may result in the loan being considered impaired. Interest income is not recognized to the extent that the net investment in the loan would increase to an amount greater than the estimated payoff amount. For loans that do not meet the ASC 310-30 criteria, the Company accretes interest income based on the contractually required cash flows. The Company subjects loans that do not meet the ASC 310-30 criteria to ASC 450, “Contingencies” by collectively evaluating these loans for an allowance for loan loss. Acquired loans that met the criteria for nonaccrual of interest prior to the acquisition are considered performing upon acquisition, regardless of whether the customer is contractually delinquent, if the Company can reasonably estimate the timing and amount of the expected cash flows on such loans and if the Company expects to fully collect the new carrying value of the loans. As such, the Company may no longer consider the loan to be nonaccrual or nonperforming and may accrue interest on these loans, including the impact of any accretable yield.
Non-performing loans	Non-performing loans: Residential real estate and home equity loans are generally placed on non-accrual status when reaching 90 days past due, or in process of foreclosure, or sooner if judged appropriate by management. Consumer loans are generally placed on non-accrual when reaching 90 days or more past due, or sooner if judged appropriate by management. Secured consumer loans are written down to realizable value and unsecured consumer loans are charged-off upon reaching 120 days past due. Commercial real estate loans and commercial business loans that are 90 days or more past due are generally placed on non-accrual status, unless secured by sufficient cash or other assets immediately convertible to cash, and the loan is in the process of collection. Commercial real estate and commercial business loans may be placed on non-accrual status prior to the 90 days delinquency date if considered appropriate by management. When a loan has been placed on non-accrual status, previously accrued and uncollected interest is reversed against interest on loans. The interest on non-accrual loans is accounted for using the cash-basis or cost-recovery method depending on corresponding credit risk, until qualifying for return to accrual status. A loan can be returned to accrual status when collectability of principal is reasonably assured and the loan has performed for a period of time, generally six months.
Impaired loans	Impaired loans: A loan is considered impaired when, based on current information and events, it is probable that the Company will not be able to collect all amounts due from the borrower in accordance with the contractual terms of the loan, including scheduled interest payments. Factors considered by management in determining impairment include payment status and collateral value. In considering loans for evaluation of impairment, management generally excludes smaller balance, homogeneous loans: residential mortgage loans, home equity loans, and all consumer loans, unless such loans were restructured in a troubled debt restructuring. These loans are collectively evaluated for risk of loss. When a loan has been identified as being impaired, the amount of impairment is measured based on the present value of expected future cash flows discounted at the loan’s effective interest rate, the loan’s observable market price, or the estimated fair value of the collateral, less any selling costs, if the loan is collateral-dependent. If the measurement of the impaired loan is less than the recorded investment in the loan (including accrued interest, net of deferred loan fees or costs, and unamortized premiums or discounts), impairment is recognized by establishing or adjusting an existing allocation of the allowance for loan losses, or by recording a partial charge-off of the loan to its fair value. Interest payments made on impaired loans are typically applied to principal unless collectability of the principal amount is reasonably assured, in which case interest income may be accrued or recognized on a cash basis.
Loans Modified in a Troubled Debt Restructuring	Loans Modified in a Troubled Debt Restructuring: Loans are considered to have been modified in a troubled debt restructuring when, due to a borrower’s financial difficulties, the Company makes certain concessions to the borrower that it would not otherwise consider. Modifications may include interest rate reductions, principal or interest forgiveness, forbearance, and other actions intended to minimize economic loss and to avoid foreclosure or repossession of collateral. Generally, a non-accrual loan that has been modified in a troubled debt restructuring remains on non-accrual status for a period of at least 6 months to demonstrate that the borrower is able to meet the terms of the modified loan. However, performance prior to the modification, or significant events that coincide with the modification, are included in assessing whether the borrower can meet the new terms and may result in the loan being returned to accrual status at the time of loan modification or after a shorter performance period. If the borrower’s ability to meet the revised payment schedule is uncertain, the loan remains on non-accrual status.
Allowance for Loan Losses	Allowance for Loan Losses: The allowance for loan losses (the “allowance”) is a significant accounting estimate used in the preparation of the Company’s consolidated financial statements. The allowance is available to absorb losses inherent in the current loan portfolio and is maintained at a level that, in management’s judgment, is appropriate for the amount of risk inherent in the loan portfolio, given past and present conditions. The allowance is increased by provisions charged to operating expense and by recoveries on loans previously charged off, and is decreased by loans charged off as uncollectible. The allowance is calculated in accordance with ASC 310 - Receivables and ASC 450 - Contingencies. Under the guidance of ASC 310, specific allowances are established in cases where management has identified significant conditions or circumstances related to individual loans where the probability of a loss may be incurred. Credit loss estimates for loans without specific allowances are determined under the guidance of ASC 450, which includes portfolio segmentation based on similar risk characteristics, determination of estimated historical loss rates, calculation of a time-based loss emergence and confirmation periods, and adjustments for certain qualitative risk factors. Arriving at an appropriate level of allowance for loan losses involves a high degree of judgment. The determination of the adequacy of the allowance and provisioning for estimated losses is evaluated regularly based on review of loans, with particular emphasis on non-performing and other loans that management believes warrant special consideration. While management uses available information to recognize losses on loans, changing economic conditions and the economic prospects of the borrowers may necessitate future additions or reductions to the allowance. In addition, various regulatory agencies, as an integral part of their examination process, periodically review the Bank’s allowance, which also may necessitate future additions or reductions to the allowance, based on information available to them at the time of their examination. Refer to Note 5 of these consolidated financial statements, Loan Loss Allowance, for further information on the allowance for loan losses, including the Company’s loan loss estimation methodology.
Reserve for Unfunded Commitments	Reserve for Unfunded Commitments: The unfunded reserve is a component of other liabilities and represents the estimate for probable credit losses inherent in unfunded commitments to extend credit. Unfunded commitments to extend credit include banker’s acceptances, and standby and commercial letters of credit. The process used to determine the unfunded reserve is consistent with the process for determining the allowance, as adjusted for estimated funding probabilities or loan and lease equivalency factors. The level of the unfunded reserve is adjusted by recording on an expense or recovery in other noninterest expense. Reserve for unfunded commitments are classified in other liabilities on the Company’s consolidated balance sheet.
Premises and Equipment	Premises and Equipment: Premises and equipment and related improvements are stated at cost less accumulated depreciation. Depreciation is computed on the straight-line method over the lesser of the lease term or estimated useful lives of related assets; generally 25 to 40 years for premises and three to seven years for furniture and equipment.
Goodwill and Identifiable Intangible Assets	Goodwill and Identifiable Intangible Assets: In connection with acquisitions, the Company generally records as assets on its consolidated financial statements both goodwill and identifiable intangible assets, such as core deposit intangibles. Goodwill represents the excess of the purchase price over the fair value of net assets acquired in accordance with the purchase method of accounting for business combinations. Goodwill is not amortized but, instead, is subject to impairment tests on at least an annual basis or more frequently if an event occurs or circumstances change that reduce the fair value of a reporting unit below its carrying amount. The impairment testing process is conducted by assigning assets and goodwill to each reporting unit. Currently, the Company’s goodwill is evaluated at the entity level as there is only one reporting unit. The Company first assesses certain qualitative factors to determine if it is more likely than not that the fair value of the reporting unit is less than its carrying value. If it is more likely than not that the fair value of the reporting unit is less than the carrying value, then the fair value of each reporting unit is compared to the recorded book value “step one.” If the fair value of the reporting unit exceeds its carrying value, goodwill is not considered impaired and “step two” is not considered necessary. If the carrying value of a reporting unit exceeds its fair value, the impairment test continues (“step two”) by comparing the carrying value of the reporting unit’s goodwill to the implied fair value of goodwill. The implied fair value is computed by adjusting all assets and liabilities of the reporting unit to current fair value with the offset adjustment to goodwill. The adjusted goodwill balance is the implied fair value of the goodwill. An impairment charge is recognized if the carrying fair value of goodwill exceeds the implied fair value of goodwill. Identifiable intangible assets, included in other assets on the consolidated balance sheet, consist of core deposit intangibles amortized over their estimated useful lives on a straight-line method, which approximates the economic benefits to the Company. These assets are reviewed for impairment at least annually, or whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. The determination of which intangible assets have finite lives is subjective, as is the determination of the amortization period for such intangible assets. Any changes in the estimates used by the Company to determine the carrying value of its goodwill and identifiable intangible assets, or which otherwise adversely affect their value or estimated lives, would adversely affect the Company’s consolidated results of operations.
Bank-Owned Life Insurance	Bank-Owned Life Insurance: Bank-owned life insurance (“BOLI”) represents life insurance on the lives of certain current and retired employees who had provided positive consent allowing the Bank to be the beneficiary of such policies. Increases in the cash value of the policies, as well as insurance proceeds received in excess of the cash value, are recorded in other non-interest income, and are not subject to income taxes. The cash surrender value is included in other assets on the Company’s consolidated balance sheet.
Other Real Estate Owned	Other Real Estate Owned: Other real estate owned consists of properties acquired through foreclosure proceedings or acceptance of a deed-in-lieu of foreclosure. These properties are recorded at fair value less estimated costs to sell the property. If the recorded investment in the loan exceeds the property’s fair value at the time of acquisition, a charge-off is recorded against the allowance. If the fair value of the property at the time of acquisition exceeds the carrying amount of the loan, the excess is recorded either as a recovery to the allowance if a charge-off had previously been recorded, or as a gain on initial transfer in other noninterest income. Subsequent decreases in the property’s fair value and operating expenses of the property are recognized through charges to other noninterest expense. The fair value of the property acquired is based on third party appraisals, broker price opinions, recent sales activity, or a combination thereof, subject to management judgment.
Capitalized Servicing Rights	Capitalized Servicing Right s : Capitalized servicing rights are recognized as assets when mortgage loans are sold and the rights to service those loans are retained. The Company’s capitalized servicing rights are accounted for under the amortization method and are initially recorded at fair value. Fair values are established by using a discounted cash flow model to calculate the present value of estimated future net servicing income. Changes in the fair value of capitalized servicing rights are primarily due to changes in valuation inputs, assumptions, and the collection and realization of expected cash flows. However, these capitalized servicing rights are amortized in proportion to and over the period of estimated net servicing income, which includes prepayment assumptions. An impairment analysis is prepared on a quarterly basis by estimating the fair value of the capitalized servicing rights and comparing that value to the carrying amount. A valuation allowance is established when the carrying amount of these capitalized servicing rights exceeds fair value.
Securities Sold Under Agreements to Repurchase	Securities Sold Under Agreements to Repurchase: The Company enters into agreements under which it sells securities subject to an obligation to repurchase the same or similar securities. Under these arrangements, the Company may transfer legal control over the assets but still retain effective control through an agreement that both entitles and obligates the Company to repurchase the assets. As a result, securities sold under agreements to repurchase are accounted for as collateralized financing arrangements (i.e., secured borrowings) and not as a sale and subsequent repurchase of securities. The obligation to repurchase the securities is reflected as a liability in the Company’s consolidated statements of condition, while the securities underlying the securities sold under agreements to repurchase remain in the respective asset accounts.
Derivative Financial Instruments	Derivative Financial Instruments: The Company recognizes all derivative instruments on the consolidated balance sheet at fair value. On the date the derivative instrument is entered into, the Company designates whether the derivative is part of a hedging relationship (i.e., cash flow or fair value hedge). The Company formally documents relationships between hedging instruments and hedged items, as well as its risk management objective and strategy for undertaking hedge transactions. The Company 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 a cash flow hedge are recorded in other comprehensive income or loss. Any ineffective portion is recorded in earnings. For fair value hedges that are highly effective, the gain or loss on the derivative and the loss or gain on the hedged item attributable to the hedged risk are both recognized in earnings, with the differences (if any) representing hedge ineffectiveness. The Company discontinues hedge accounting when it is determined that the derivative is no longer highly 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.
Off-Balance Sheet Financial Instruments	Off-Balance Sheet Financial Instruments: In the ordinary course of business the Company has entered into off-balance sheet financial instruments consisting of commitments to extend credit, and standby letters of credit. Such financial instruments are recorded in the consolidated financial statements when they are funded or related fees are incurred or received.
Stock Based Compensation	Stock Based Compensation: The Company has equity award plans that include stock option, restricted stock and performance stock, which are described more fully in Note 15 . The Company expenses the grant date fair value of equity awards granted. The expense is recognized over the vesting periods of the grants. The Company uses its treasury shares for issuing shares upon option exercises, restricted stock and performance stock vesting.
Accounting for Retirement Benefit Plans	Accounting for Retirement Benefit Plans: The Company has non-qualified supplemental executive retirement agreements with certain retired officers. The agreements provide supplemental retirement benefits payable in installments over a period of years upon retirement or death. The Company recognized the net present value of payments associated with the agreements over the service periods of the participating officers. Interest costs continue to be recognized on the benefit obligations. The Company also has a supplemental executive retirement agreement with a certain current executive officer. This agreement provides a stream of future payments in accordance with individually defined vesting schedules upon retirement, termination, or in the event that the participating executive leaves the Company following a change of control event. The Company recognizes the net present value of payments associated with these agreements over the service periods of the participating executive officers. Upon retirement, interest costs will continue to be recognized on the benefit obligation. The Company recognizes the over-funded or under-funded status of postretirement benefit plans as a liability on the balance sheet in other liabilities and recognizes changes in that funded status through other comprehensive income. Gains and losses, prior service costs and credits, and any remaining transition amounts that have not yet been recognized through net periodic benefit costs are recognized in accumulated other comprehensive income (loss), net of tax effects, until they are amortized as a component of net periodic cost. The measurement date, which is the date at which the benefit obligation and plan assets are measured, is the Company's fiscal year end.
Income Taxes	Income Taxes: The Company uses the asset and liability method of accounting for income taxes. Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. If current available information indicates that it is more likely than not that deferred tax assets will not be realized, a valuation allowance is established. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.
Earnings Per Share	Earnings Per Share: Basic earnings per share excludes dilution and is computed by dividing income available to common shareholders by the weighted average number of common shares outstanding for the period. Diluted earnings per share reflect the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the earnings of the Company, such as the Company’s dilutive stock options.
Segment Reporting	Segment Reporting: An operating segment is defined as a component of a business for which separate financial information is available that is evaluated regularly by the chief operating decision-maker in deciding how to allocate resources and evaluate performance. The Company has determined that its operations are solely in the community banking industry and include traditional community banking services, including lending activities, acceptance of demand, savings and time deposits, business services, investment management, trust and third-party brokerage services. These products and services have similar distribution methods, types of customers and regulatory responsibilities. Accordingly, segment information is not presented in the consolidated financial statements.
Recent Accounting Pronouncements	Recent Accounting Pronouncements The following table provides a brief description of accounting standards that could have a material impact to the Company’s consolidated financial statements upon adoption: Standard Description Required Date of Adoption Effect on financial statements Standards Adopted in 2017 ASU 2016-09, Improvements to Employee Share-Based Payment Accounting This ASU amends Topic 718, Stock Compensation, and intends to improve and simplify accounting for employee shared-based payments. The amendments update the accounting for income taxes, forfeitures, and statutory tax withholding requirements, as well as classification in the statement of cash flows. The transition method of accounting application (i.e. prospective, retrospective or modified retrospective application) differs by amendment and is defined in the guidance. January 1, 2017 The adoption of this guidance did not have a material impact on the Company's consolidated financial statements. ASU 2017-08, Receivables- Nonrefundable Fees and Other Costs This ASU amends Subtopic 310-20, Receivables-Nonrefundable Fees and Other Costs, to shorten the amortization period for certain purchased callable debt securities held at a premium to the earliest call date. Current guidance generally requires entities to amortize a premium as a yield adjustment over the contractual life of the instrument. Shortening the amortization period is generally expected to more closely align the recognition of interest income with expectations incorporated into the pricing of the underlying securities. The amendments do not affect the accounting treatment of discounts. This ASU should be adopted on a modified retrospective basis. January 1, 2019 The Company elected to adopt this ASU as of March 31, 2017, which had no impact on its consolidated financial statements. Early adoption permitted, including in an interim period. Standard Description Required Date of Adoption Effect on financial statements Standards Not Yet Adopted ASU 2014-09, Revenue from Contracts with Customers This ASU supersedes the revenue recognition requirements in ASC Topic 605, Revenue Recognition, and most industry-specific guidance throughout the Industry topics of the Codification. The core principle of the ASU is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The ASU may be adopted either retrospectively or on a modified retrospective basis. January 1, 2018 The Company performed an analysis to identify all revenue streams within the scope of this accounting guidance. After reviewing the related contracts as prescribed by the five steps within this ASU, the Company concludes that the adoption will have no material impact on the consolidated financial statements in 2018. ASU 2015-14, Deferral of the Effective Date ASU 2016-08, Principal versus Agent Considerations ASU 2016-10, Identifying Performance Obligations and Licensing ASU 2016-12, Narrow-Scope Improvements and Practical Expedience ASU 2016-20, Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers ASU 2016-01, Recognition and Measurement of Financial Assets and Liabilities This ASU amends ASC Topic 825, Financial Instruments-Overall, and addresses certain aspects of recognition, measurement, presentation, and disclosure of financial instruments. Among other minor amendments applicable to the Company, the main provisions require investments in equity securities to be measured at fair value with changes in fair value recognized through net income unless they qualify for a practicability exception (excludes investments accounted for under the equity method of accounting or those that result in consolidation of the investee). Except for disclosure requirements that will be adopted prospectively, the ASU must be adopted on a modified retrospective basis. January 1, 2018 The Company does not have any equity securities that would be in scope of this ASU. However, the Company is subject to the exit notion pricing required in fair value disclosures starting in the first quarter of 2018. Based on its review of the current methods utilized to calculate fair value, the Company concludes that this ASU will have no material impact to its consolidated financial statements. ASU 2016-02, Leases This ASU creates ASU Topic 842, Leases, and supersedes Topic 840, Leases. The new guidance requires lessees to record a right-of-use asset and a corresponding liability equal to the present value of future rental payments on their balance sheets for all leases with a term greater than one year. There are not significant changes to lessor accounting; however, there are certain improvements made to align lessor accounting with the lessee accounting model and Topic 606, Revenue from Contracts with Customers. This guidance expands both quantitative and qualitative required disclosures. This ASU should be adopted on a modified retrospective basis. January 1, 2019 The Company is currently evaluating its operating lease arrangement under this ASU. Early indications suggest that the Company will need to recognize right-of-use assets and lease liabilities for most of its operating lease commitments Standard Description Required Date of Adoption Effect on financial statements Standards Not Yet Adopted (Continued) ASU 2016-13, Measurement of Credit Losses on Financial Instruments This ASU amends Topic 326, Financial Instruments- Credit Losses to replace the current incurred loss accounting model with a current expected credit loss approach (CECL) for financial instruments measured at amortized cost and other commitments to extend credit. The amendments require entities to consider all available relevant information when estimating current expected credit losses, including details about past events, current conditions, and reasonable and supportable forecasts. The resulting allowance for credit losses is to reflect the portion of the amortized cost basis that the entity does not expect to collect. The amendments also eliminate the current accounting model for purchased credit impaired loans and debt securities. Additional quantitative and qualitative disclosures are required upon adoption. January 1, 2020 The Company's early stages of this evaluation include a review of existing credit models and new methodologies may be leveraged to comply with the guidance under this ASU. While the CECL model does not apply to available for sale debt securities, the ASU does require entities to record an allowance when recognizing credit losses for AFS securities, rather than reduce the amortized cost of the securities by direct write-offs. The ASU should be adopted on a modified retrospective basis. Entities that have loans accounted for under ASC 310-30 at the time of adoption should prospectively apply the guidance in this amendment for purchase credit deteriorated assets. ASU 2016-15, Classification of Certain Cash Receipts and Cash Payments This ASU amends Topic 230, Statement of Cash Flows, and provides clarification with respect to classification within the statement of cash flows where current guidance is unclear or silent. The ASU should be adopted retrospectively. January 1, 2018 Adoption of this ASU is not expected to have a material impact on the Company's consolidated financial statements. ASU 2017-04, Simplifying the Test for Goodwill Impairment This ASU amends Topic 350, Intangibles-Goodwill and Other, and eliminates Step 2 from the goodwill impairment test. January 1, 2020 Adoption of this ASU is not expected to have a material impact on the Company's consolidated financial statements. Early adoption is permitted. ASU 2017-07, Compensation- Retirement Benefits This ASU amends Topic 715, Retirement Benefits, and provides more prescriptive guidance around the presentation of net period pension and postretirement benefit cost in the income statement. The amendment requires that the service cost component be disaggregated from other components of net periodic benefit cost in the income statement. January 1, 2018 Adoption of this ASU is not expected to have a material impact on the Company's consolidated financial statements. Early adoption is permitted. Standard Description Required Date of Adoption Effect on financial statements Standards Not Yet Adopted (Continued) ASU 2017-09, Stock Compensation: Scope of Modification Accounting This ASU amends Topic 718, Compensation- Stock Compensation, and clarifies when modification accounting should be applied to changes in terms or conditions of share-based payment awards. The amendments narrow the scope of modification accounting by clarifying that modification accounting should be applied to awards if the change affects the fair value, vesting conditions, or classification of the award. The amendments do not impact current disclosure requirements for modifications, regardless of whether modification accounting is required under the new guidance. January 1, 2018 Adoption of this ASU is not expected to have a material impact on the Company's consolidated financial statements. ASU 2017-12, Targeted Improvements to Accounting for Hedging Activities This ASU amends ASC 815, Derivatives and Hedging 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. January 1, 2019 Adoption of this ASU is not expected to have a material impact on the Company's consolidated financial statements. ASU 2018-02, Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income The ASU amends Topic 220, Income Statement-Reporting Comprehensive Income, and is intended to help organizations reclassify certain stranded income tax effects in accumulated other comprehensive income resulting from the recently enacted Tax Reform. The guidance allows entities to reclassify stranded tax effects in accumulated other comprehensive income to retained earnings. January 1, 2019, with early adoption permitted for financial statements that have not yet been made available for issuance. The Company has elected to adopt this ASU for financial reporting as of March 31, 2018. The effect of the reclassification is expected to be an increase to retained earnings and decrease accumulated other comprehensive income by $1.0 million, with zero net effect on total stockholders' equity.

SUMMARY OF SIGNIFICANT ACCOUN29

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of New Accounting Pronouncements and Changes in Accounting Principles	The following table provides a brief description of accounting standards that could have a material impact to the Company’s consolidated financial statements upon adoption: Standard Description Required Date of Adoption Effect on financial statements Standards Adopted in 2017 ASU 2016-09, Improvements to Employee Share-Based Payment Accounting This ASU amends Topic 718, Stock Compensation, and intends to improve and simplify accounting for employee shared-based payments. The amendments update the accounting for income taxes, forfeitures, and statutory tax withholding requirements, as well as classification in the statement of cash flows. The transition method of accounting application (i.e. prospective, retrospective or modified retrospective application) differs by amendment and is defined in the guidance. January 1, 2017 The adoption of this guidance did not have a material impact on the Company's consolidated financial statements. ASU 2017-08, Receivables- Nonrefundable Fees and Other Costs This ASU amends Subtopic 310-20, Receivables-Nonrefundable Fees and Other Costs, to shorten the amortization period for certain purchased callable debt securities held at a premium to the earliest call date. Current guidance generally requires entities to amortize a premium as a yield adjustment over the contractual life of the instrument. Shortening the amortization period is generally expected to more closely align the recognition of interest income with expectations incorporated into the pricing of the underlying securities. The amendments do not affect the accounting treatment of discounts. This ASU should be adopted on a modified retrospective basis. January 1, 2019 The Company elected to adopt this ASU as of March 31, 2017, which had no impact on its consolidated financial statements. Early adoption permitted, including in an interim period. Standard Description Required Date of Adoption Effect on financial statements Standards Not Yet Adopted ASU 2014-09, Revenue from Contracts with Customers This ASU supersedes the revenue recognition requirements in ASC Topic 605, Revenue Recognition, and most industry-specific guidance throughout the Industry topics of the Codification. The core principle of the ASU is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The ASU may be adopted either retrospectively or on a modified retrospective basis. January 1, 2018 The Company performed an analysis to identify all revenue streams within the scope of this accounting guidance. After reviewing the related contracts as prescribed by the five steps within this ASU, the Company concludes that the adoption will have no material impact on the consolidated financial statements in 2018. ASU 2015-14, Deferral of the Effective Date ASU 2016-08, Principal versus Agent Considerations ASU 2016-10, Identifying Performance Obligations and Licensing ASU 2016-12, Narrow-Scope Improvements and Practical Expedience ASU 2016-20, Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers ASU 2016-01, Recognition and Measurement of Financial Assets and Liabilities This ASU amends ASC Topic 825, Financial Instruments-Overall, and addresses certain aspects of recognition, measurement, presentation, and disclosure of financial instruments. Among other minor amendments applicable to the Company, the main provisions require investments in equity securities to be measured at fair value with changes in fair value recognized through net income unless they qualify for a practicability exception (excludes investments accounted for under the equity method of accounting or those that result in consolidation of the investee). Except for disclosure requirements that will be adopted prospectively, the ASU must be adopted on a modified retrospective basis. January 1, 2018 The Company does not have any equity securities that would be in scope of this ASU. However, the Company is subject to the exit notion pricing required in fair value disclosures starting in the first quarter of 2018. Based on its review of the current methods utilized to calculate fair value, the Company concludes that this ASU will have no material impact to its consolidated financial statements. ASU 2016-02, Leases This ASU creates ASU Topic 842, Leases, and supersedes Topic 840, Leases. The new guidance requires lessees to record a right-of-use asset and a corresponding liability equal to the present value of future rental payments on their balance sheets for all leases with a term greater than one year. There are not significant changes to lessor accounting; however, there are certain improvements made to align lessor accounting with the lessee accounting model and Topic 606, Revenue from Contracts with Customers. This guidance expands both quantitative and qualitative required disclosures. This ASU should be adopted on a modified retrospective basis. January 1, 2019 The Company is currently evaluating its operating lease arrangement under this ASU. Early indications suggest that the Company will need to recognize right-of-use assets and lease liabilities for most of its operating lease commitments Standard Description Required Date of Adoption Effect on financial statements Standards Not Yet Adopted (Continued) ASU 2016-13, Measurement of Credit Losses on Financial Instruments This ASU amends Topic 326, Financial Instruments- Credit Losses to replace the current incurred loss accounting model with a current expected credit loss approach (CECL) for financial instruments measured at amortized cost and other commitments to extend credit. The amendments require entities to consider all available relevant information when estimating current expected credit losses, including details about past events, current conditions, and reasonable and supportable forecasts. The resulting allowance for credit losses is to reflect the portion of the amortized cost basis that the entity does not expect to collect. The amendments also eliminate the current accounting model for purchased credit impaired loans and debt securities. Additional quantitative and qualitative disclosures are required upon adoption. January 1, 2020 The Company's early stages of this evaluation include a review of existing credit models and new methodologies may be leveraged to comply with the guidance under this ASU. While the CECL model does not apply to available for sale debt securities, the ASU does require entities to record an allowance when recognizing credit losses for AFS securities, rather than reduce the amortized cost of the securities by direct write-offs. The ASU should be adopted on a modified retrospective basis. Entities that have loans accounted for under ASC 310-30 at the time of adoption should prospectively apply the guidance in this amendment for purchase credit deteriorated assets. ASU 2016-15, Classification of Certain Cash Receipts and Cash Payments This ASU amends Topic 230, Statement of Cash Flows, and provides clarification with respect to classification within the statement of cash flows where current guidance is unclear or silent. The ASU should be adopted retrospectively. January 1, 2018 Adoption of this ASU is not expected to have a material impact on the Company's consolidated financial statements. ASU 2017-04, Simplifying the Test for Goodwill Impairment This ASU amends Topic 350, Intangibles-Goodwill and Other, and eliminates Step 2 from the goodwill impairment test. January 1, 2020 Adoption of this ASU is not expected to have a material impact on the Company's consolidated financial statements. Early adoption is permitted. ASU 2017-07, Compensation- Retirement Benefits This ASU amends Topic 715, Retirement Benefits, and provides more prescriptive guidance around the presentation of net period pension and postretirement benefit cost in the income statement. The amendment requires that the service cost component be disaggregated from other components of net periodic benefit cost in the income statement. January 1, 2018 Adoption of this ASU is not expected to have a material impact on the Company's consolidated financial statements. Early adoption is permitted. Standard Description Required Date of Adoption Effect on financial statements Standards Not Yet Adopted (Continued) ASU 2017-09, Stock Compensation: Scope of Modification Accounting This ASU amends Topic 718, Compensation- Stock Compensation, and clarifies when modification accounting should be applied to changes in terms or conditions of share-based payment awards. The amendments narrow the scope of modification accounting by clarifying that modification accounting should be applied to awards if the change affects the fair value, vesting conditions, or classification of the award. The amendments do not impact current disclosure requirements for modifications, regardless of whether modification accounting is required under the new guidance. January 1, 2018 Adoption of this ASU is not expected to have a material impact on the Company's consolidated financial statements. ASU 2017-12, Targeted Improvements to Accounting for Hedging Activities This ASU amends ASC 815, Derivatives and Hedging 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. January 1, 2019 Adoption of this ASU is not expected to have a material impact on the Company's consolidated financial statements. ASU 2018-02, Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income The ASU amends Topic 220, Income Statement-Reporting Comprehensive Income, and is intended to help organizations reclassify certain stranded income tax effects in accumulated other comprehensive income resulting from the recently enacted Tax Reform. The guidance allows entities to reclassify stranded tax effects in accumulated other comprehensive income to retained earnings. January 1, 2019, with early adoption permitted for financial statements that have not yet been made available for issuance. The Company has elected to adopt this ASU for financial reporting as of March 31, 2018. The effect of the reclassification is expected to be an increase to retained earnings and decrease accumulated other comprehensive income by $1.0 million, with zero net effect on total stockholders' equity.

ACQUISITION (Tables)

ACQUISITION (Tables)	12 Months Ended
	Dec. 31, 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 table: (in thousands, except shares) 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 ) 10,387 (i) 8,466 Other liabilities (19,912 ) (4,087 ) (j) (23,999 ) Total identifiable net assets $ 136,757 $ (49,961 ) $ 86,796 Goodwill $ 95,150 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 adjustment 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 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 cash flows. ASC 310-10 loans have a $11.40 million fair value adjustment discount that is amortized into earnings 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 shows unaudited proforma data for the years ended December 31, 2017 and December 31, 2016: Pro Forma (unaudited) (in thousands, except earnings per share) 2017 2016 Net interest income $ 93,200 $ 90,539 Non-interest income 26,072 32,484 Net income 33,100 27,084 Pro forma earnings per share: Basic $ 2.18 $ 1.77 Diluted $ 2.16 $ 1.76

SECURITIES AVAILABLE FOR SALE (

SECURITIES AVAILABLE FOR SALE (Tables)	12 Months Ended
	Dec. 31, 2017
Investments, Debt and Equity Securities [Abstract]
Summary of 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 December 31, 2017 Securities available for sale Debt securities: Obligations of US Government sponsored enterprises $ 6,967 $ 5 $ — $ 6,972 Mortgage-backed securities: US Government-sponsored enterprises 447,081 1,738 5,816 443,003 US Government agency 96,357 413 1,174 95,596 Private label 529 150 5 674 Obligations of states and political subdivisions thereof 138,522 2,407 729 140,200 Corporate bonds 30,527 323 53 30,797 Total securities available for sale $ 719,983 $ 5,036 $ 7,777 $ 717,242 December 31, 2016 Securities available for sale Debt securities: 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), segregated by contractual maturity	The amortized cost and estimated fair value of available for sale (“AFS”) securities segregated by contractual maturity at December 31, 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 $ 6,997 $ 7,002 Over 1 year to 5 years 11,627 11,621 Over 5 years to 10 years 46,942 47,776 Over 10 years 110,450 111,569 Total bonds and obligations 176,016 177,968 Mortgage-backed securities 543,967 539,274 Total securities available for sale $ 719,983 $ 717,242
Summary of proceeds from the sale of securities and realized gains and losses	The following table summarizes proceeds from the sale of AFS securities and realized gains and losses: (in thousands) Proceeds from Sale of Securities Available for Sale Realized Gains Realized Losses Net 2017 $ 1,599 $ 19 $ — $ 19 2016 66,583 4,498 — 4,498 2015 22,753 1,334 — 1,334
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 December 31, 2017 Securities available for sale Debt securities: Mortgage-backed securities: US Government-sponsored enterprises $ 1,895 $ 189,486 $ 3,921 $ 117,156 $ 5,816 $ 306,642 US Government agency 559 45,221 615 30,155 1,174 75,376 Private label — 8 5 130 5 138 Obligations of states and political subdivisions thereof 58 8,298 671 27,727 729 36,025 Corporate bonds 53 8,943 — — 53 8,943 Total securities available for sale $ 2,565 $ 251,956 $ 5,212 $ 175,168 $ 7,777 $ 427,124 December 31, 2016 Securities available for sale Debt securities: 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
Summary of securities pledged as collateral for certain deposits and borrowings arrangements	A summary of securities pledged as collateral for certain deposits and borrowing arrangements as of the years ended December 31, 2017 and December 31, 2016 is as follows: December 31, 2017 December 31, 2016 (in thousands) Carrying Value Estimated Fair Value Carrying Value Estimated Fair Value Securities pledged for deposits $ 195,921 $ 194,681 $ 92,380 $ 92,149 Securities pledged for repurchase agreements 98,407 98,050 28,206 28,130 Securities pledged for other borrowings (1) 213,379 212,089 278,067 277,261 Total securities pledged $ 507,707 $ 504,820 $ 398,653 $ 397,540 ______________________________ (1) The Bank pledged securities as collateral for certain borrowing arrangements with the Federal Home Loan Bank of Boston and Federal Reserve Bank of Boston
Schedule of other than temporary impairment losses	The following table presents the remaining amount of historical credit losses on debt securities and changes reflected in the statement of income: Twelve Months Ended December 31, (in thousands) 2017 2016 2015 Estimated credit losses as of prior year-end, $ 1,697 $ 3,180 $ 3,413 Reductions for securities paid off during the period — 1,483 233 Estimated credit losses at end of the period $ 1,697 $ 1,697 $ 3,180

LOANS (Tables)

LOANS (Tables)	12 Months Ended
	Dec. 31, 2017
Receivables [Abstract]
Schedule of Loans	The following is a summary of total loans as of December 31, 2017 and December 31, 2016: December 31, 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 $ 28,892 $ 16,781 $ 45,673 $ 14,695 $ — $ 14,695 Other commercial real estate 505,119 275,954 781,073 403,424 — 403,424 Total Commercial Real Estate 534,011 292,735 826,746 418,119 — 418,119 Commercial and Industrial: Other Commercial 198,051 68,069 266,120 103,586 — 103,586 Agricultural and other loans to farmers 27,588 — 27,588 31,808 — 31,808 Tax exempt 42,365 43,350 85,715 15,846 — 15,846 Total Commercial and Industrial 268,004 111,419 379,423 151,240 — 151,240 Total Commercial Loans 802,015 404,154 1,206,169 569,359 — 569,359 Residential Real Estate: Residential mortgages 591,411 564,271 1,155,682 506,612 — 506,612 Total Residential Real Estate 591,411 564,271 1,155,682 506,612 — 506,612 Consumer: Home equity 51,376 62,217 113,593 46,921 — 46,921 Other consumer 7,828 2,341 10,169 6,172 — 6,172 Total Consumer 59,204 64,558 123,762 53,093 — 53,093 Total Loans $ 1,452,630 $ 1,032,983 $ 2,485,613 $ 1,129,064 $ — $ 1,129,064 Total unamortized net premiums included in the year-end total for business activity loans were the following at December 31, 2017 and December 31, 2016: (in thousands) 2017 2016 Unamortized net loan origination costs $ 2,445 $ 1,518 Unamortized net premium on purchased loans (123 ) (129 ) Total unamortized net costs and premiums $ 2,322 $ 1,389 Loan to related parties at December 31, 2017 and December 31, 2016 are summarized below. (in thousands) 2017 2016 Beginning balance $ 10,620 $ 4,100 Changes in composition (1) 249 7,017 New Loans 1,124 1,127 Less: repayments (1,506 ) (1,624 ) Ending balance $ 10,487 $ 10,620 ______________________________________ (1) Adjustments to reflect changes in status of directors and officers for each year presented.
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: Twelve Months Ended December 31, (in thousands) 2017 2016 Balance at beginning of period $ — $ — Acquisitions 3,398 — Reclassification from nonaccretable difference for loans with improved cash flows 1,925 — Changes in expected cash flows that do not affect the nonaccretable difference — — Reclassification to TDR — — Accretion (1,814 ) — Balance at end of period $ 3,509 $ —
Summary of Past Due Loans	The following is a summary of past due loans at December 31, 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 December 31, 2017 Commercial Real Estate: Construction and land development $ — $ — $ 637 $ 637 $ 28,255 $ 28,892 $ — Other commercial real estate 965 1,659 5,065 7,689 497,430 505,119 119 Total Commercial Real Estate 965 1,659 5,702 8,326 525,685 534,011 119 Commercial and Industrial: Other Commercial 186 329 702 1,217 196,834 198,051 21 Agricultural and other loans to farmers 42 159 198 399 27,189 27,588 155 Tax exempt — — — — 42,365 42,365 — Total Commercial and Industrial 228 488 900 1,616 266,388 268,004 176 Total Commercial Loans 1,193 2,147 6,602 9,942 792,073 802,015 295 Residential Real Estate: Residential mortgages 3,096 711 975 4,782 586,629 591,411 — Total Residential Real Estate 3,096 711 975 4,782 586,629 591,411 — Consumer: Home equity 515 — 199 714 50,662 51,376 199 Other consumer 36 24 — 60 7,768 7,828 — Total Consumer 551 24 199 774 58,430 59,204 199 Total Loans $ 4,840 $ 2,882 $ 7,776 $ 15,498 $ 1,437,132 $ 1,452,630 $ 494 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 December 31, 2017 Commercial Real Estate: Construction and land development $ 124 $ 9 $ — $ 133 $ 258 $ 16,781 $ — Other commercial real estate 278 — 411 689 8,397 275,954 — Total Commercial Real Estate 402 9 411 822 8,655 292,735 — Commercial and Industrial: Other Commercial 125 14 49 188 632 68,069 — Agricultural and other loans to farmers — — — — — — — Tax exempt — — — — — 43,350 — Total Commercial and Industrial 125 14 49 188 632 111,419 — Total Commercial Loans 527 23 460 1,010 9,287 404,154 — Residential Real Estate: Residential mortgages 752 388 614 1,754 3,259 564,271 — Total Residential Real Estate 752 388 614 1,754 3,259 564,271 — Consumer: Home equity 125 117 80 322 38 62,217 16 Other consumer 2 — — 2 3 2,341 — Total Consumer 127 117 80 324 41 64,558 16 — Total Loans $ 1,406 $ 528 $ 1,154 $ 3,088 $ 12,587 $ 1,032,983 $ 16
Summary of Information Pertaining to Non-Accrual Loans	The following is summary information pertaining to non-accrual loans at December 31, 2017 and December 31, 2016 : December 31, 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 7,146 560 7,706 2,564 — 2,564 Total Commercial Real Estate 7,783 560 8,343 2,564 — 2,564 Commercial and Industrial: Other Commercial 703 463 1,166 284 — 284 Agricultural and other loans to farmers 43 — 43 31 — 31 Tax exempt — — — — — — Total Commercial and Industrial 746 463 1,209 315 — 315 Total Commercial Loans 8,529 1,023 9,552 2,879 — 2,879 Residential Real Estate: Residential mortgages 3,408 858 4,266 3,419 — 3,419 Total Residential Real Estate 3,408 858 4,266 3,419 — 3,419 Consumer: Home equity 130 217 347 90 — 90 Other consumer 95 58 153 108 — 108 Total Consumer 225 275 500 198 — 198 Total Loans $ 12,162 $ 2,156 $ 14,318 $ 6,496 $ — $ 6,496
Schedule of Loans Evaluated for Impairment	Loans evaluated for impairment as of December 31, 2017 and December 31, 2016 were as follows: Business Activities Loans (in thousands) Commercial real estate Commercial and industrial Residential real estate Consumer Total December 31, 2017 Loans receivable: Balance at end of period Individually evaluated for impairment $ 7,604 $ 626 $ 1,404 $ 13 $ 9,647 Collectively evaluated 526,407 267,378 590,007 59,191 1,442,983 Total $ 534,011 $ 268,004 $ 591,411 $ 59,204 $ 1,452,630 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 December 31, 2017 Loans receivable: Balance at end of period Individually evaluated for impairment $ 241 $ 571 $ 271 $ 63 $ 1,146 Purchased credit impaired 8,655 632 3,259 41 12,587 Collectively evaluated 283,839 110,216 560,741 64,454 1,019,250 Total $ 292,735 $ 111,419 $ 564,271 $ 64,558 $ 1,032,983
Summary of Impaired Loans	The following is a summary of impaired loans at December 31, 2017 and December 31, 2016 : Business Activities Loans December 31, 2017 (in thousands) Recorded Investment Unpaid Principal Balance Related Allowance With no related allowance: Construction and land development $ — $ — $ — Other commercial real estate 5,896 5,903 — Other commercial 218 217 — Agricultural and other loans to farmers — — — Tax exempt — — — Residential mortgages 1,247 1,260 — Home equity 13 13 — Other consumer — — — With an allowance recorded: Construction and land development $ 637 $ 2,563 $ 59 Other commercial real estate 1,071 1,132 388 Other commercial 408 408 3 Agricultural and other loans to farmers — — — Tax exempt — — — Residential mortgages 157 157 9 Home equity — — — Other consumer — — — Total Commercial real estate $ 7,604 $ 9,598 $ 447 Commercial and industrial 626 625 3 Residential real estate 1,404 1,417 9 Consumer 13 13 — Total impaired loans $ 9,647 $ 11,653 $ 459 Business Activities Loans December 31, 2016 (in thousands) Recorded Investment Unpaid Principal Balance Related Allowance With no related allowance: Construction and land development $ — $ — $ — Other commercial real estate 2,831 2,919 — Other commercial 130 130 — Agricultural and other loans to farmers 139 139 — Tax exempt — — — Residential mortgages 1,387 1,504 — Home equity 16 16 — Other consumer 2 2 — With an allowance recorded: Construction and land development $ — $ — $ — Other commercial real estate 1,650 3,575 193 Other commercial 217 367 173 Agricultural and other loans to farmers — — — Tax exempt — — — Residential mortgages 322 322 49 Home equity — — — Other consumer 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 Acquired Loans December 31, 2017 (in thousands) Recorded Investment Unpaid Principal Balance Related Allowance With no related allowance: Construction and land development $ — $ — $ — Other commercial real estate 241 352 — Other commercial 571 584 — Agricultural and other loans to farmers — — — Tax exempt — — — Residential mortgages 271 278 — Home equity 63 156 — Other consumer — — — With an allowance recorded: Construction and land development $ — $ — $ — Other commercial real estate — — — Other commercial — — — Agricultural and other loans to farmers — — — Tax exempt — — — Residential mortgages — — — Home equity — — — Other consumer — — — Total Commercial real estate $ 241 $ 352 $ — Commercial and industrial 571 584 — Residential real estate 271 278 — Consumer 63 156 — Total impaired loans $ 1,146 $ 1,370 $ —
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 December 31, 2017 and December 31, 2016 : Business Activities Loan Twelve Months Ended December 31, 2017 Twelve Months Ended December 31, 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 $ — $ — $ — $ — Other commercial real estate 2,541 66 2,768 157 Other commercial 382 6 239 4 Agricultural and other loans to farmers 113 1 156 9 Tax exempt — — — — Residential mortgages 2,174 39 1,514 73 Home equity 27 — 17 1 Other consumer 53 3 2 2 With an allowance recorded: Construction and land development $ 637 $ — $ — $ — Other commercial real estate 735 — 1,619 — Other commercial 105 1 118 — Agricultural and other loans to farmers — — — — Tax exempt — — — — Residential mortgages 157 5 325 — Home equity — — — — Other consumer — — 16 — Total Commercial real estate $ 3,913 $ 66 $ 4,387 $ 157 Commercial and industrial 600 8 513 13 Residential real estate 2,331 44 1,839 73 Consumer 80 3 35 3 Total impaired loans $ 6,924 $ 121 $ 6,774 $ 246 Acquired Loans Twelve Months Ended December 31, 2017 Twelve Months Ended December 31, 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 $ — $ — $ — $ — Other commercial real estate 136 — — — Other commercial 264 1 — — Agricultural and other loans to farmers — — — — Tax exempt — — — — Residential mortgages 140 1 — — Home equity 58 — — — Other consumer — — — — With an allowance recorded: Construction and land development $ — $ — $ — $ — Other commercial real estate — — — — Other commercial — — — — Agricultural and other loans to farmers — — — — Tax exempt — — — — Residential mortgages — — — — Home equity — — — — Other consumer — — — — Total Commercial real estate $ 136 $ — $ — $ — Commercial and industrial 264 1 — — Residential real estate 140 1 — — Consumer 58 — — — Total impaired loans $ 598 $ 2 $ — $ —
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 twelve months ended December 31, 2017 and for the twelve months ended December 31, 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 twelve months ended December 31, 2017 were attributable to maturity date extensions, adjusted interest rates and payments, or a combination of two or more concessions. The modifications for the twelve months ending December 31, 2016 were attributable to interest rate concessions, maturity date extensions, court ordered concessions, or a combination of two or more concessions. Twelve Months Ended December 31, 2017 (in thousands, except modifications) Number of Modifications Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Troubled Debt Restructurings Other commercial real estate 6 $ 388 $ 222 Other commercial 6 563 545 Agricultural and other loans to farmers 1 19 18 Residential mortgages 3 692 670 Home equity 1 13 13 Other consumer 1 38 36 Total 18 $ 1,713 $ 1,504 Twelve Months Ended December 31, 2016 (in thousands, except modifications) Number of Modifications Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Troubled Debt Restructurings Other commercial real estate 6 $ 1,459 $ 1,354 Other commercial 2 38 48 Agricultural and other loans to farmers 3 29 44 Residential mortgages — — — Home equity — — — Other consumer 2 11 11 Total 13 $ 1,537 $ 1,457 Twelve Months Ended December 31, 2015 (in thousands, except modifications) Number of Modifications Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Troubled Debt Restructurings Other commercial real estate 4 $ 342 $ 352 Other commercial — — — Agricultural and other loans to farmers 1 18 15 Residential mortgages — — — Home equity — — — Other consumer 5 1,435 1,433 Total 10 $ 1,795 $ 1,800
Servicing Rights Activity	Servicing rights activity during 2017 and 2016 was as follows: At or for the Twelve Months Ended December 31, (in thousands) 2017 2016 Balance at beginning of year $ 5 $ 8 Acquired from Lake Sunapee Bank Group 3,417 — Additions 134 — Amortization (324 ) (3 ) Balance at end of year $ 3,232 $ 5

LOAN LOSS ALLOWANCE (Tables)

LOAN LOSS ALLOWANCE (Tables)	12 Months Ended
	Dec. 31, 2017
Receivables [Abstract]
Schedule of Activity in the Allowance for Loan Losses	Activity in the allowance for loan losses for the twelve months ended December 31, 2017 , 2016 and 2015 was as follows: Business Activities Loans At or for the Twelve Months Ended December 31, 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 ) (162 ) (701 ) Recoveries on charged-off loans 49 11 65 18 143 Provision/(releases) for loan losses 967 599 797 (71 ) 2,292 Balance at end of period $ 6,037 $ 2,373 $ 3,357 $ 386 $ 12,153 Individually evaluated for impairment 447 3 9 — 459 Collectively evaluated 5,590 2,370 3,348 386 11,694 Total $ 6,037 $ 2,373 $ 3,357 $ 386 $ 12,153 Business Activities Loans At or for the Twelve Months Ended December 31, 2016 (in thousands) 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 ) (47 ) (411 ) Recoveries on charged-off loans 40 289 44 39 412 Provision/(releases) for loan losses 808 163 71 (63 ) 979 Balance at end of period $ 5,145 $ 1,952 $ 2,721 $ 601 $ 10,419 Individually evaluated for impairment 193 173 49 9 424 Collectively evaluated 4,952 1,779 2,672 592 9,995 Total $ 5,145 $ 1,952 $ 2,721 $ 601 $ 10,419 Business Activities Loans At or for the Twelve Months Ended December 31, 2015 (in thousands) Commercial real estate Commercial and industrial Residential real estate Consumer Total Balance at beginning of period $ 4,613 $ 1,277 $ 2,714 $ 365 $ 8,969 Charged-off loans (667 ) (395 ) (70 ) (487 ) (1,619 ) Recoveries on charged-off loans 98 54 129 23 304 Provision/(releases) for loan losses 386 654 (26 ) 771 1,785 Balance at end of period $ 4,430 $ 1,590 $ 2,747 $ 672 $ 9,439 Individually evaluated for impairment 101 175 97 — 373 Collectively evaluated 4,329 1,415 2,650 672 9,066 Total $ 4,430 $ 1,590 $ 2,747 $ 672 $ 9,439 Acquired Loans At or for the Twelve Months Ended December 31, 2017 (in thousands) Commercial real estate Commercial and industrial Residential real estate Consumer Total Balance at beginning of period $ — $ — $ — $ — $ — Charged-off loans (151 ) (18 ) (29 ) (127 ) (325 ) Recoveries on charged-off loans 1 — — — 1 Provision/(releases) for loan losses 247 34 88 127 496 Balance at end of period $ 97 $ 16 $ 59 $ — $ 172 Individually evaluated for impairment — — — — — Collectively evaluated 97 16 59 — 172 Total $ 97 $ 16 $ 59 $ — $ 172
Schedule of Loans by Risk Rating	The following tables present the Company’s commercial loans by risk rating at December 31, 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) December 31, 2017 December 31, 2016 December 31, 2017 December 31, 2016 December 31, 2017 December 31, 2016 Grade: Pass $ 28,180 $ 14,695 $ 483,711 $ 376,968 $ 511,891 $ 391,663 Special mention 73 — 5,706 5,868 5,779 5,868 Substandard 639 — 15,702 20,588 16,341 20,588 Total $ 28,892 $ 14,695 $ 505,119 $ 403,424 $ 534,011 $ 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) December 31, 2017 December 31, 2016 December 31, 2017 December 31, 2016 December 31, 2017 December 31, 2016 December 31, 2017 December 31, 2016 Grade: Pass $ 194,147 $ 98,968 $ 27,046 $ 31,279 $ 42,208 $ 15,679 $ 263,401 $ 145,926 Special mention 1,933 2,384 63 251 157 167 2,153 2,802 Substandard 1,971 2,234 479 278 — — 2,450 2,512 Total $ 198,051 $ 103,586 $ 27,588 $ 31,808 $ 42,365 $ 15,846 $ 268,004 $ 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) December 31, 2017 December 31, 2016 December 31, 2017 December 31, 2016 December 31, 2017 December 31, 2016 Grade: Pass $ 16,523 $ — $ 266,477 $ — $ 283,000 $ — Special mention 235 — 2,440 — 2,675 — Substandard 23 — 7,037 — 7,060 — Total $ 16,781 $ — $ 275,954 $ — $ 292,735 $ — 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) December 31, 2017 December 31, 2016 December 31, 2017 December 31, 2016 December 31, 2017 December 31, 2016 December 31, 2017 December 31, 2016 Grade: Pass $ 60,300 $ — $ — $ — $ 43,350 $ — $ 103,650 $ — Special mention 5,753 — — — — — 5,753 — Substandard 2,016 — — — — — 2,016 — Total $ 68,069 $ — $ — $ — $ 43,350 $ — $ 111,419 $ —
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 December 31, 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. December 31, 2017 December 31, 2016 (in thousands) Business Activities Loans Acquired Loans Total Business Activities Loans Acquired Loans Total Non-accrual $ 12,162 $ 2,156 $ 14,318 $ 6,496 $ — $ 6,496 Substandard accruing 10,284 7,833 18,117 20,368 — 20,368 Total classified 22,446 9,989 32,435 26,864 — 26,864 Special mention 7,913 8,429 16,342 8,669 — 8,669 Total Criticized $ 30,359 $ 18,418 $ 48,777 $ 35,533 $ — $ 35,533

PREMISES AND EQUIPMENT (Tables)

PREMISES AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2017
Property, Plant and Equipment [Abstract]
Premises and Equipment	Year-end premises and equipment at December 31, 2017 and December 31, 2016 are summarized as follows: (in thousands, except years) 2017 2016 Estimated Useful Life Land $ 4,849 $ 2,474 N/A Buildings and improvements 48,952 27,448 5 -39 years Furniture and equipment 6,972 8,738 3 - 7 years Premises and equipment, gross 60,773 38,660 Accumulated depreciation and amortization (13,065 ) (15,241 ) Premises and equipment, net $ 47,708 $ 23,419

GOODWILL AND OTHER INTANGIBLES

GOODWILL AND OTHER INTANGIBLES (Tables)	12 Months Ended
	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The activity impacting goodwill in 2017 and 2016 is as follows: (in thousands) 2017 2016 Balance at beginning of year $ 4,935 $ 4,935 Lake Sunapee Bank Group acquisition 95,150 — Balance at end of year $ 100,085 $ 4,935
Schedule of Finite-Lived Intangible Assets	The components of other intangible assets in 2017 and 2016 are as follows: 2017 (in thousands) Gross Intangible Assets Accumulated Amortization Net Intangible Assets Core deposit intangible (non-maturity deposits) $ 8,585 $ (1,136 ) $ 7,449 Customer list and other intangibles 1,016 (82 ) 934 Total $ 9,601 $ (1,218 ) $ 8,383 2016 (in thousands) Gross Intangible Assets Accumulated Amortization Net Intangible Assets Core deposit intangible (non-maturity deposits) $ 783 $ (406 ) $ 377 Total $ 783 $ (406 ) $ 377

DEPOSITS (Tables)

DEPOSITS (Tables)	12 Months Ended
	Dec. 31, 2017
Deposits [Abstract]
Summary of Time Deposits	A summary of time deposits at December 31, 2017 and December 31, 2016 were as follows: (in thousands) December 31, 2017 December 31, 2016 Time less than $100,000 $ 579,856 $ 304,393 Time $100,000 or more 286,490 112,044 Total time deposits $ 866,346 $ 416,437
Time Deposit Maturities	At December 31, 2017 and December 31, 2016 , the scheduled maturities by year for time deposits were as follows: (in thousands) December 31, 2017 December 31, 2016 Within 1 year $ 406,295 $ 165,296 Over 1 year to 2 years 305,895 95,728 Over 2 years to 3 years 115,878 79,306 Over 3 years to 4 years 24,459 56,717 Over 4 years to 5 years 13,685 18,145 Over 5 years 134 1,245 Total $ 866,346 $ 416,437

BORROWED FUNDS (Tables)

BORROWED FUNDS (Tables)	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
Schedule of Borrowed Funds	Borrowed funds at December 31, 2017 and December 31, 2016 are summarized, as follows: December 31, 2017 December 31, 2016 (in thousands, except ratios) Amount Weighted Average Rate Amount Weighted Short-term borrowings Advances from the FHLB $ 608,792 1.49 % $ 372,700 0.97 % Other borrowings 40,706 0.59 21,780 0.29 Total short-term borrowings 649,498 1.43 394,480 0.93 Long-term borrowings Advances from the FHLB 137,190 1.72 137,116 1.59 Subordinated borrowings 38,033 4.88 — — Junior subordinated borrowings 5,000 4.89 5,000 4.41 Total long-term borrowings 180,223 2.47 142,116 1.69 Total $ 829,721 1.66 % $ 536,596 1.13 %
Summary of Maturities of FHLBB Advances	A summary of maturities of FHLB advances as of December 31, 2017 is as follows: December 31, 2017 (in thousands, except rates) Amount Weighted Fixed rate advances maturing: 2018 $ 608,792 1.49 % 2019 104,954 1.66 2020 29,920 1.87 2021 1,633 2.32 2022 — — 2023 and thereafter 683 2.80 Total FHLB advances $ 745,982 1.53 %

EMPLOYEE BENEFIT PLANS (Tables)

EMPLOYEE BENEFIT PLANS (Tables)	12 Months Ended
	Dec. 31, 2017
Pension Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Changes in Projected Benefit Obligations, Fair Value of Plan Assets, and Funded Status of Plan	The following tables set forth information about the plan for the year ended December 31, 2017 : (in thousands) 2017 Change in projected benefit obligation: Projected benefit obligation on acquisition date $ 8,642 Service cost — Interest cost 334 Actuarial gain 662 Benefits paid (269 ) Settlements (349 ) Projected benefit obligation at end of year 9,020 Accumulated benefit obligation 9,020 Change in fair value of plan assets: Fair value of plan assets on acquisition date 10,622 Expected return on plan assets 1,022 Contributions by employer — Benefits paid (269 ) Settlements (349 ) Fair value of plan assets at end of year 11,026 Overfunded status $ (2,006 ) Amounts recognized in consolidated balance sheet: Other assets $ 2,006
Schedule of Net Benefit Costs	Net periodic pension cost is comprised of the following for the year ended December 31, 2017 : (in thousands) 2017 Interest cost $ 334 Expected return on plan assets (706 ) Settlement Charge 13 Net periodic pension benefit $ (359 )
Schedule of Defined Benefit Plan Amounts Recognized in Other Comprehensive Income (Loss)	Change in plan assets and benefit obligations recognized in accumulated other comprehensive income during 2017 are as follows: (in thousands) 2017 Actuarial loss $ 346 Settlement charge (13 ) Total recognized in accumulated other comprehensive income (pre-tax) 333 Total recognized in net periodic pension cost and other comprehensive income (pre-tax) $ (26 )
Schedule of Assumptions Used	The principal actuarial assumptions used at December 31, 2017 were as follows: 2017 Projected benefit obligation Discount rate 3.56 % Net periodic pension cost Discount rate 4.09 % Long term rate of return on plan assets 7.00
Schedule of Allocation of Plan Assets	The fair value of the Plan's assets by category and level within fair value hierarchy are as follows at December 31, 2017 : (in thousands) Total Level 1 Level 2 Asset Category Equity mutual funds: Large-cap $ 2,143 $ 2,143 $ — Mid-cap 612 612 — Small-cap 613 613 — International 1,150 1,150 Fixed income funds: Fixed-income - core plus 3,896 3,896 — Intermediate duration 1,316 1,316 — Common stock 610 610 — Common/collective trusts - large-cap 555 — 555 Cash equivalents - money market 130 130 — Total $ 11,025 $ 10,470 $ 555
Schedule of Expected Benefit Payments	Estimated benefit payments under the Company's pension plan over the next 10 years at December 31, 2017 are as follows: Year Payments in Thousands 2018 $ 342 2019 368 2020 392 2021 422 2022 439 2023-2027 2,316
Non-qualified Supplemental Executive Retirement Plan
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Changes in Projected Benefit Obligations, Fair Value of Plan Assets, and Funded Status of Plan	The following table sets forth changes in benefit obligation, changes in plan assets, and the funded status of the plan as of and for the years ended December 31, 2017 and December 31, 2016 : (in thousands) 2017 2016 Change in benefit obligation: Projected benefit obligation at beginning of year $ 3,670 $ 3,811 Service cost — 72 Interest cost 116 128 Actuarial loss/(gain) 16 (50 ) Benefits paid (351 ) (291 ) Projected benefit obligation at end of year 3,451 3,670 Accumulated benefit obligation $ 3,451 $ 3,670 Change in fair value of plan assets: Fair value of plan assets at beginning of year $ — $ — Expected return on plan assets — — Contributions by employer 351 291 Benefits paid (351 ) (291 ) Fair value of plan assets at end of year $ — $ — Underfunded status $ 3,451 $ 3,670 Amounts recognized in consolidated balance sheet Other liabilities $ 3,451 $ 3,720
Schedule of Net Benefit Costs	Net periodic benefit cost is comprised of the following for the years ended December 31, 2017 and 2016 : (in thousands) 2017 2016 Service cost $ — $ 72 Interest cost 116 128 Expected return on plan assets — — Amortization of unrecognized actuarial loss 21 28 Net periodic benefit cost $ 137 $ 228
Schedule of Defined Benefit Plan Amounts Recognized in Other Comprehensive Income (Loss)	Change in plan assets and benefit obligations recognized in accumulated other comprehensive income in 2017 and 2016 are as follows: (in thousands) 2017 2016 Amortization of actuarial loss $ (21 ) $ (28 ) Amortization of prior service credit — — Actuarial loss (gain) 16 (50 ) Total recognized in accumulated other comprehensive income (pre-tax) (5 ) (78 ) Total recognized in net periodic benefit cost and other comprehensive income (pre-tax) $ 132 $ 150
Schedule of Assumptions Used	The principal actuarial assumptions used at December 31, 2017 and December 31, 2016 were as follows: 2017 2016 Discount rate beginning of year 3.31 % 3.48 % Discount rate end of year 3.13 3.31
Schedule of Expected Benefit Payments	The Company expects to contribute the following amounts to fund benefit payments under the supplemental executive retirement plans: (in thousands) Payments 2018 $ 378 2019 378 2020 293 2021 260 2022 260 2023-2036 2,778

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit)	The following table summarizes the current and deferred components of income tax expense for each of the years ended December 31, 2017 , 2016 and 2015 : (in thousands) 2017 2016 2015 Current: Federal Tax Expense $ 8,705 $ 5,189 $ 5,607 State Tax Expense 1,039 217 218 Total Current Expense 9,744 5,406 5,825 Deferred 2,898 470 142 Impact of federal tax reform enactment 3,988 — — Total Income Tax Expense $ 16,630 $ 5,876 $ 5,967
Schedule of Effective Income Tax Rate Reconciliation	The following table reconciles the expected federal income tax expense (computed by applying the federal statutory tax rate of 35%) to recorded income tax expense for the years ended December 31, 2017 , 2016 and 2015 : 2017 2016 2015 (in thousands, except ratios) Amount Rate Amount Rate Amount Rate Statutory Tax Rate $ 14,918 35.00 % $ 7,283 35.00 % $ 7,392 35.00 % Increase (Decrease) Resulting From: State taxes, net of federal benefit 986 2.31 141 0.68 142 0.67 Tax exempt interest (2,074 ) -4.87 (1,388 ) -6.67 (1,303 ) -6.17 Federal tax credits (130 ) -0.30 — — — — Officers' life insurance (538 ) -1.26 (244 ) -1.17 (209 ) -0.99 Acquisition Costs 89 0.21 289 1.39 — — Stock-based compensation plans (241 ) -0.57 — — — — Impact of federal tax reform enactment 3,988 9.36 — — — — Other (368 ) -0.86 (205 ) -0.99 (55 ) -0.26 Effective Tax Rate $ 16,630 39.02 % $ 5,876 28.24 % $ 5,967 28.25 %
Schedule of Deferred Tax Assets and Liabilities	The significant components of deferred tax assets and liabilities at December 31, 2017 and December 31, 2016 were as follows: 2017 2016 (in thousands) Assets (1) Liabilities (1) Assets (2) Liabilities (2) Allowance for loan losses $ 2,729 $ — $ 3,733 $ — Deferred compensation 3,333 — 1,018 — Unrealized gain or loss on securities available for sale 649 — 1,144 — Unrealized gain or loss on derivatives 853 — 968 — Unfunded post-retirement benefits — 219 — Depreciation — 1,356 — 537 Deferred loan origination costs — 655 — 517 Other real estate owned 8 — 12 — Non-accrual interest 273 — 215 — Write down of impaired investments — — 626 — Branch acquisition costs and goodwill — 737 — 760 Core deposit intangible — 1,525 82 — Acquisition fair value adjustments 4,000 — — — Prepaid expenses — 302 — 275 Interest rate cap premium amortization — 276 — 352 Mortgage servicing rights — 769 — 5 Equity compensation 297 — 310 — Prepaid pension — 345 — — Contract incentives 594 — — — Other 409 — 110 1 Total $ 13,145 $ 5,965 $ 8,437 $ 2,447 _____________________________________________ (1) 2017 balances reflect a federal statutory rate of 21% (2) 2016 balances reflect a federal statutory rate of 35%

DERIVATIVE FINANCIAL INSTRUME40

DERIVATIVE FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES (Tables)	12 Months Ended
	Dec. 31, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of information about derivative assets and liabilities	Information about derivative assets and liabilities at December 31, 2017 , follows: Weighted Average Maturity Estimated Fair Value Asset (Liability) (in thousands, except years) Notional Amount Cash flow hedges: Interest rate caps agreements $ 90,000 5.1 $ 669 Total cash flow hedges 90,000 5.1 669 Economic hedges: Forward sale commitments 20,352 0.2 (221 ) Total economic hedges 20,352 0.2 (221 ) Non-hedging derivatives: Interest rate lock commitments 19,853 0.2 (1 ) Total non-hedging derivatives 19,853 0.2 (1 ) Total $ 130,205 $ 447 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 $1.7 million . Information about derivative assets and liabilities for December 31, 2017 and December 31, 2016 , follows: Twelve Months Ended December 31, (in thousands) 2017 2016 Cash flow hedges: Interest rate cap agreements Realized in interest expense $ (257 ) $ (50 ) Economic hedges: Forward commitments Realized loss in other non-interest income (77 ) — Non-hedging derivatives: Interest rate lock commitments Realized loss in other non-interest income (22 ) —

OTHER COMMITMENTS, CONTINGENC41

OTHER COMMITMENTS, CONTINGENCIES, AND OFF-BALANCE SHEET ACTIVITIES (Tables)	12 Months Ended
	Dec. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Schedule of Loss Contingencies by Contingency	The following table summarizes the contractual amounts of commitments and contingent liabilities as of December 31, 2017 and December 31, 2016 : (in thousands) 2017 2016 Commitments to originate new loans $ 52,438 $ 41,731 Unused funds on commercial and other lines of credit 243,153 98,823 Unadvanced funds on construction and real estate loans 87,915 20,330 Standby letters of credit 486 385 Total $ 383,992 $ 161,269
Schedule of Future Minimum Rental Payments for Operating Leases	The following table sets forth the approximate future lease payments over the remaining terms of the non-cancelable leases as of December 31, 2017 . (in thousands) Amount 2018 $ 841 2019 764 2020 551 2021 378 2022 349 2023 and thereafter 577 Total $ 3,460

SHAREHOLDERS_ EQUITY AND EARN42

SHAREHOLDERS’ EQUITY AND EARNINGS PER COMMON SHARE (Tables)	12 Months Ended
	Dec. 31, 2017
Stockholders' Equity Note [Abstract]
Schedule of Actual and Required Capital Ratios	The actual and required capital ratios at December 31, 2017 and December 31, 2016 were as follows: 2017 Actual Minimum Capital Requirement Minimum to be Well Capitalized Under Prompt Corrective Action Provisions (in thousands, except ratios) Amount Ratio Amount Ratio Amount Ratio Company (consolidated) Total capital to risk weighted assets $ 307,305 13.73 % $ 179,047 8.00 % $ 234,999 10.50 % Common equity tier 1 capital to risk weighted assets 252,096 11.26 100,714 4.50 145,476 6.50 Tier 1 capital to risk weighted assets 272,716 12.19 134,286 6.00 179,047 8.00 Tier 1 capital to average assets 272,716 8.10 134,758 4.00 168,447 5.00 Bank Total capital to risk weighted assets $ 306,495 13.71 % $ 178,868 8.00 % $ 234,764 10.50 % Common equity tier 1 capital to risk weighted assets 288,906 12.92 100,613 4.50 145,331 6.50 Tier 1 capital to risk weighted assets 288,906 12.92 134,151 6.00 178,868 8.00 Tier 1 capital to average assets 288,906 8.58 134,702 4.00 168,378 5.00 2016 Actual Minimum Capital Requirement Minimum to be Well Capitalized Under Prompt Corrective Action Provisions (in thousands, except ratios) Amount Ratio Amount Ratio Amount Ratio Company (consolidated) Total capital to risk weighted assets $ 171,558 16.52 % $ 83,097 8.00 % $ 109,065 10.50 % Common equity tier 1 capital to risk weighted assets 155,905 15.01 46,742 4.50 67,516 6.50 Tier 1 capital to risk weighted assets 155,905 15.01 62,323 6.00 83,097 8.00 Tier 1 capital to average assets 155,905 8.94 69,722 4.00 87,152 5.00 Bank Total capital to risk weighted assets $ 173,458 16.71 % $ 83,031 8.00 % $ 108,978 10.50 % Common equity tier 1 capital to risk weighted assets 157,805 15.20 46,705 4.50 67,463 6.50 Tier 1 capital to risk weighted assets 157,805 15.20 62,273 6.00 83,031 8.00 Tier 1 capital to average assets 157,805 9.06 69,683 4.00 87,104 5.00
Schedule of Components of Accumulated Other Comprehensive Income	Components of accumulated other comprehensive loss at December 31, 2017 and December 31, 2016 are as follows: (in thousands) 2017 2016 Other accumulated comprehensive loss, before tax: Net unrealized loss on AFS securities $ (2,741 ) $ (3,269 ) Net unrealized loss on derivative hedges (3,604 ) (2,766 ) Net unrealized loss on post-retirement plans (950 ) (622 ) Income taxes related to items of accumulated other comprehensive loss: Net unrealized loss on AFS securities 1,030 1,144 Net unrealized loss on derivative hedges 1,354 968 Net unrealized loss on post-retirement plans 357 219 Accumulated other comprehensive loss $ (4,554 ) $ (4,326 ) The following table presents the changes in each component of accumulated other comprehensive income (loss) in 2017, 2016 and 2015: 2017 (in thousands) Net unrealized gain on AFS Securities Net loss on effective derivative hedges Net unrealized loss on post-retirement plans Total Balance at beginning of period $ (2,125 ) $ (1,798 ) $ (403 ) $ (4,326 ) Other comprehensive gain/(loss) before reclassifications 426 (452 ) (203 ) (229 ) Less: amounts reclassified from accumulated other comprehensive income 12 — (13 ) (1 ) Total other comprehensive loss 414 (452 ) (190 ) (228 ) Balance at end of period $ (1,711 ) $ (2,250 ) $ (593 ) $ (4,554 ) 2016 (in thousands) Net unrealized gain on AFS Securities Net loss on effective derivative hedges Net unrealized loss on post-retirement plans Total Balance at beginning of period $ 5,713 $ (1,621 ) $ (463 ) $ 3,629 Other comprehensive gain/(loss) before reclassifications (4,914 ) (177 ) 42 (5,049 ) Less: amounts reclassified from accumulated other comprehensive income 2,924 — (18 ) 2,906 Total other comprehensive loss (7,838 ) (177 ) 60 (7,955 ) Balance at end of period $ (2,125 ) $ (1,798 ) $ (403 ) $ (4,326 ) 2015 (in thousands) Net unrealized gain on AFS Securities Net loss on effective derivative hedges Net unrealized loss on post-retirement plans Total Balance at beginning of period $ 7,901 $ (722 ) $ (488 ) $ 6,691 Other comprehensive gain/(loss) before reclassifications (1,321 ) (899 ) — (2,220 ) Less: amounts reclassified from accumulated other comprehensive income 867 — (25 ) 842 Total other comprehensive loss (2,188 ) (899 ) 25 (3,062 ) Balance at end of period $ 5,713 $ (1,621 ) $ (463 ) $ 3,629
Schedule of Components of Other Comprehensive Income	The following table presents the components of other comprehensive income in 2017 , 2016 and 2015 : 2017 (in thousands) Before Tax Tax Effect Net of Tax Net unrealized gain on AFS securities: Net unrealized gain arising during the period $ 547 $ (121 ) $ 426 Less: reclassification adjustment for gains (losses) realized in net income 19 (7 ) 12 Net unrealized gain on AFS securities 528 (114 ) 414 Net unrealized loss on derivative hedges: Net unrealized loss arising during the period (838 ) 386 (452 ) Less: reclassification adjustment for gains (losses) realized in net income — — — Net unrealized loss on derivative hedges (838 ) 386 (452 ) Net unrealized loss on post-retirement plans: Net unrealized loss arising during the period (349 ) 146 (203 ) Less: reclassification adjustment for gains (losses) realized in net income (21 ) 8 (13 ) Net unrealized loss on post-retirement plans (328 ) 138 (190 ) Other comprehensive loss $ (638 ) $ 410 $ (228 ) 2016 (in thousands) Before Tax Tax Effect Net of Tax Net unrealized loss on AFS securities: Net unrealized loss arising during the period $ (7,561 ) $ 2,647 $ (4,914 ) Less: reclassification adjustment for gains (losses) realized in net income 4,498 (1,574 ) 2,924 Net unrealized loss on AFS securities (12,059 ) 4,221 (7,838 ) Net unrealized loss on derivative hedges: Net unrealized loss arising during the period (272 ) 95 (177 ) Less: reclassification adjustment for gains (losses) realized in net income — — — Net unrealized loss on derivative hedges (272 ) 95 (177 ) Net unrealized loss on post-retirement plans: Net unrealized gain arising during the period 62 (20 ) 42 Less: reclassification adjustment for gains (losses) realized in net income (28 ) 10 (18 ) Net unrealized gain on post-retirement plans 90 (30 ) 60 Other comprehensive loss $ (12,241 ) $ 4,286 $ (7,955 ) 2015 (in thousands) Before Tax Tax Effect Net of Tax Net unrealized loss on AFS securities: Net unrealized loss arising during the period $ (2,031 ) $ 710 $ (1,321 ) Less: reclassification adjustment for gains (losses) realized in net income 1,334 (467 ) 867 Net unrealized loss on AFS securities (3,365 ) 1,177 (2,188 ) Net unrealized loss on derivative hedges: Net unrealized loss arising during the period (1,383 ) 484 (899 ) Less: reclassification adjustment for gains (losses) realized in net income — — — Net unrealized loss on derivative hedges (1,383 ) 484 (899 ) Net unrealized loss on post-retirement plans: Net unrealized gain arising during the period (11 ) 11 — Less: reclassification adjustment for gains (losses) realized in net income (38 ) 13 (25 ) Net unrealized gain on post-retirement plans 27 (2 ) 25 Other comprehensive loss $ (4,721 ) $ 1,659 $ (3,062 )
Reclassification out of Accumulated Other Comprehensive Income [Table Text Block]	The following tables presents the amounts reclassified out of each component of accumulated other comprehensive income (loss) in 2017, 2016 and 2015: (in thousands) 2017 2016 2015 Affected Line Item where Net Income is Presented Realized gains on AFS securities: Before tax $ 19 $ 4,498 $ 1,334 Non-interest income Tax effect (7 ) (1,574 ) (467 ) Tax expense Total reclassifications for the period $ 12 $ 2,924 $ 867 Net of tax (in thousands) 2017 2016 2015 Affected Line Item where Net Income is Presented Realized loss on post-retirement plans: Before tax $ (21 ) $ (28 ) $ (38 ) Salaries and benefits Tax effect 8 10 13 Tax benefit Total reclassifications for the period $ (13 ) $ (18 ) $ (25 ) Net of tax
Schedule of Earnings Per Share, Basic and Diluted	Earnings per share have been computed based on the following (average diluted shares outstanding are calculated using the treasury stock method: (in thousands, except per share and share data) 2017 2016 2015 Net income $ 25,993 $ 14,933 $ 15,153 Average number of basic common shares outstanding 15,183,615 9,068,624 8,970,368 Plus: dilutive effect of stock options and awards outstanding 106,795 74,029 120,018 Average number of diluted common shares outstanding 15,290,410 9,142,653 9,090,386 Anti-dilutive options excluded from earnings calculation 8,659 90,249 129,198 Earnings per share: Basic $ 1.71 $ 1.65 $ 1.69 Diluted $ 1.70 $ 1.63 $ 1.67

STOCK-BASED COMPENSATION PLANS

STOCK-BASED COMPENSATION PLANS (Tables)	12 Months Ended
	Dec. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Allocation of Recognized Compensation Expense	Compensation expense recognized in connection with the stock based compensation plans are presented in the following table for the years ended December 31, 2017 , 2016 , and 2015 : (in thousands) 2017 2016 2015 Stock options and restricted stock awards $ 399 $ 543 $ 306 Performance stock units 290 304 376 Restricted stock units 585 431 134 Total compensation expense $ 1,274 $ 1,278 $ 816
Schedule of Fair Value Assumptions	The fair value of options was estimated at the date of grant using the Black-Scholes option-pricing model with the following weighted-average assumptions for stock option grants during the years ended December 31, 2015 : 2015 Risk free interest rate 1.16 % Expected market volatility factor for the Company's stock 41.22 % Dividend yield 3.07 % Expected life of the options (years) 6.0 Options granted 125,269 Estimated fair value of options granted $ 6.49
Summary of Stock Option Activity	Stock Options Number of Stock Options Outstanding Weighted Average Exercise Price Aggregate Intrinsic Value Outstanding at January 1, 2017 236,763 $ 17.99 Granted — — Exercised (55,725 ) 15.19 Forfeited (11,117 ) 17.38 Outstanding at December 31, 2017 169,921 $ 18.95 $ 1,370 Ending vested and expected to vest December 31, 2017 169,921 $ 18.95 $ 1,370 Exercisable at December 31, 2017 100,317 $ 18.66 $ 838 Stock Options Number of Stock Options Outstanding Weighted Average Exercise Price Aggregate Intrinsic Value Outstanding at January 1, 2016 344,159 $ 17.56 Granted — — Exercised (85,085 ) 16.10 Forfeited (22,311 ) 18.49 Outstanding at December 31, 2016 236,763 $ 17.99 3,213 Ending vested and expected to vest December 31, 2016 234,709 $ 18.04 3,173 Exercisable at December 31, 2016 90,807 $ 16.08 1,406
Summary of Restricted Stock Awards Activity	Restricted Stock Awards Number of Restricted Stock Awards Outstanding Weighted Average Grant Date Fair Value Outstanding at January 1, 2017 — — Awarded 8,004 $ 29.96 Vested (8,004 ) 29.96 Forfeited — — Outstanding at December 31, 2017 — $ — Restricted Stock Awards Number of Restricted Stock Awards Outstanding Weighted Average Grant Date Fair Value Outstanding at January 1, 2016 — — Awarded 5,190 $ 28.86 Vested (5,190 ) 28.86 Forfeited — — Outstanding at December 31, 2016 — $ —
Performance stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Summary of Stock Units Activity	The following table summarizes performance units at target as of December 31, 2017 and 2016: Performance Stock Units Number of Performance Stock Units Outstanding Weighted Average Grant Date Fair Value Outstanding at January 1, 2017 34,246 $ 21.25 Awarded 17,711 26.74 Vested (15,121 ) 18.84 Forfeited (3,209 ) 21.51 Outstanding at December 31, 2017 33,627 $ 25.21 Performance Stock Units Number of Performance Stock Units Outstanding Weighted Average Grant Date Fair Value Outstanding at January 1, 2016 36,525 $ 18.49 Awarded 20,351 21.02 Vested (20,899 ) 16.09 Forfeited (1,731 ) 22.40 Outstanding at December 31, 2016 34,246 $ 21.25
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Summary of Stock Units Activity	The following table summarizes restricted stock units activity in 2017 and 2016 : Restricted Stock Units Number of Restricted Stock Units Outstanding Weighted Average Grant Date Fair Value Outstanding at January 1, 2017 40,681 $ 22.03 Granted 57,561 28.48 Vested and exercised (12,667 ) 21.49 Forfeited (11,407 ) 25.43 Outstanding at December 31, 2017 74,168 $ 26.60 Restricted Stock Units Number of Restricted Stock Units Outstanding Weighted Average Grant Date Fair Value Outstanding at January 1, 2016 38,098 $ 20.64 Granted 17,500 23.20 Vested and exercised (12,174 ) 19.34 Forfeited (2,743 ) 22.10 Outstanding at December 31, 2016 40,681 $ 22.03

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
	Dec. 31, 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 December 31, 2017 and December 31, 2016 , segregated by the level of the valuation inputs within the fair value hierarchy utilized to measure fair value. December 31, 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 $ — $ 6,972 $ — $ 6,972 Mortgage-backed securities: US Government-sponsored enterprises — 443,003 — 443,003 US Government agency — 95,596 — 95,596 Private label — 674 — 674 Obligations of states and political subdivisions thereof — 140,200 — 140,200 Corporate bonds — 30,797 — 30,797 Derivative assets — 669 — 669 Derivative liabilities — (222 ) (222 ) 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 Derivative liabilities — — — —
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 in 2017 . Assets (Liabilities) Interest Rate Forward (in thousands) Commitments Commitments December 31, 2016 0 0 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 (22 ) (77 ) December 31, 2017 $ (1 ) $ (221 )
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 $ (1 ) Historical trend Closing Ratio 90 % Pricing Model Origination Costs, per loan $ 1.7 Forward Commitments (221 ) Quoted prices for similar loans in active markets. Freddie Mac pricing system Pair-off contract price Total $ (222 ) Quantitative information about the significant unobservable inputs within Level 3 non-recurring assets as of December 31, 2017 and December 31, 2016 is as follows: Fair Value (in thousands, except ratios) December 31, 2017 Valuation Techniques Unobservable Inputs Range (Weighted Average) (a) Assets Impaired loans $ 8,586 Fair value of collateral - appraised value Loss severity 15.7% to 45.28% Appraised value $100 to $7,545 Impaired loans 2,207 Discounted cash flow Discount rate 2.63% to 9.50% Cash flows $6 to $320 Capitalized servicing rights 4,158 Discounted cash flow Constant prepayment rate (CPR) 10.97 % Discount rate 10.10 % Other real estate owned 122 Fair value of collateral Appraised value $122 Total $ 15,073 (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, except ratios) 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 as of December 31, 2017 and December 31, 2016 . There are no liabilities measured at fair value on a non-recurring basis. December 31, 2017 December 31, 2016 December 31, 2017 Fair Value Measurement Date as of December 31, 2017 (in thousands) Level 3 Inputs Level 3 Total Gains (Losses) Level 3 Inputs Assets Impaired loans $ 10,793 $ 6,709 $ (231 ) December 2017 Capitalized servicing rights 4,158 5 — December 2017 Other real estate owned 122 90 — Jan 2017 - Mar 2017 Total $ 15,073 $ 6,804 $ (231 )
Summary of Estimated Fair Values, and Related Carrying Amounts, of Financial Instruments	December 31, 2017 (in thousands) Carrying Amount Fair Value Level 1 Level 2 Level 3 Financial Assets Cash and cash equivalents $ 90,685 $ 90,685 $ 90,685 $ — $ — Securities available for sale 717,242 717,242 — 717,242 — FHLB bank stock 38,105 38,105 — 38,105 — Net loans 2,473,288 2,433,557 — — 2,433,557 Accrued interest receivable 3,347 3,347 — 3,347 — Cash surrender value of bank-owned life insurance policies 57,997 57,997 — 57,997 — Derivative assets 669 669 — 669 — Financial Liabilities Total deposits $ 2,352,085 $ 2,348,574 $ — $ 2,348,574 $ — Securities sold under agreements to repurchase 40,706 40,680 — 40,680 — Federal Home Loan Bank advances 745,982 744,006 — 744,006 — Subordinated borrowings 38,033 38,033 — 38,033 — Junior subordinated borrowings 5,000 3,782 — 3,782 — Derivative liabilities (222 ) (222 ) — — (222 ) 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 — FHLB 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 5,000 3,560 — 3,560 — Derivative liabilities — — — — —

CONDENSED FINANCIAL STATEMENT45

CONDENSED FINANCIAL STATEMENTS OF PARENT COMPANY (Tables)	12 Months Ended
	Dec. 31, 2017
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Condensed Balance Sheet	CONDENSED BALANCE SHEETS December 31, (in thousands) 2017 2016 Assets Cash due from Bar Harbor Bank and Trust $ 2,400 $ 1,302 Investment in subsidiaries 392,073 158,967 Premises and equipment 687 687 Other assets 939 137 Total assets $ 396,099 $ 161,093 Liabilities and Shareholders Equity Subordinated notes $ 38,033 $ — Accrued expenses 3,425 4,353 Shareholders equity 354,641 156,740 Total Liabilities and shareholders equity $ 396,099 $ 161,093
Condensed Income Statement	CONDENSED STATEMENTS OF INCOME Years Ended December 31, (in thousands) 2017 2016 2015 Income: Dividends from subsidiaries $ 13,907 $ 6,473 $ 5,407 Other 25 — — Total income 13,932 6,473 5,407 Interest expense 1,857 — — Non-interest expense 2,979 2,949 2,183 Total expense 4,836 2,949 2,183 Income before taxes and equity in undistributed income of subsidiaries 9,096 3,524 3,224 Income tax benefit (1,210 ) (1,029 ) (657 ) Income before equity in undistributed income of subsidiaries 10,306 4,553 3,881 Equity in undistributed income of subsidiaries 15,687 10,380 11,272 Net income $ 25,993 $ 14,933 $ 15,153
Condensed Cash Flow Statement	CONDENSED STATEMENTS OF CASH FLOWS Years Ended December 31, (in thousands) 2017 2016 2015 Cash flows from operating activities: Net income $ 25,993 $ 14,933 $ 15,153 Adjustments to reconcile net income to net cash (used) provided by operating activities: Equity in undistributed income of subsidiaries (15,687 ) (10,380 ) (11,272 ) Other, net (312 ) 1,336 854 Net cash provided by operating activities 9,994 5,889 4,735 Cash flows from investing activities: Acquisitions, net of cash paid 1,939 — — Purchase of securities — — — Other, net — (1 ) (1 ) Net cash provided by/(used in) investing activities 1,939 (1 ) (1 ) Cash flows from financing activities: Proceed from issuance of short term debt — — — Net proceeds from common stock — — — Net proceeds from reissuance of treasury stock 686 1,073 1,103 Common stock cash dividends paid (11,505 ) (6,577 ) (6,040 ) Other, net (16 ) — — Net cash used in financing activities (10,835 ) (5,504 ) (4,937 ) Net change in cash and cash equivalents 1,098 384 (203 ) Cash and cash equivalents at beginning of year 1,302 918 1,121 Cash and cash equivalents at end of year $ 2,400 $ 1,302 $ 918

QUARTERLY DATA (UNAUDITED) (Tab

QUARTERLY DATA (UNAUDITED) (Tables)	12 Months Ended
	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Information	Quarterly results of operations were as follows during 2017 and 2016 : 2017 (in thousands, except per share data) Fourth Quarter Third Quarter Second Quarter First Quarter Interest and dividend income $ 30,156 $ 30,063 $ 29,665 $ 26,185 Interest expense 6,660 6,585 5,856 4,813 Net interest income 23,496 23,478 23,809 21,372 Non-interest income 6,518 6,960 6,558 5,946 Total revenue 30,014 30,438 30,367 27,318 Provision for loan losses 597 660 736 795 Non-interest expense 14,263 17,586 20,046 20,831 Income before income taxes 15,154 12,192 9,585 5,692 Income tax expense 8,545 3,575 3,029 1,481 Net income $ 6,609 $ 8,617 $ 6,556 $ 4,211 Basic earnings per share $ 0.43 $ 0.56 $ 0.43 $ 0.29 Diluted earnings per share $ 0.43 $ 0.56 $ 0.42 $ 0.29 Weighted average shares outstanding: Basic 15,437 15,420 15,393 14,471 Diluted 15,537 15,511 15,506 14,591 2016 (in thousands, except per share data) Fourth Quarter Third Quarter Second Quarter First Quarter Interest and dividend income $ 14,846 $ 14,123 $ 14,354 $ 14,164 Interest expense 3,189 3,124 2,972 2,828 Net interest income 11,657 10,999 11,382 11,336 Non-interest income 2,035 3,372 3,614 3,328 Total revenue 13,692 14,371 14,996 14,664 Provision for loan losses 225 139 150 465 Non-interest expense 10,457 8,750 8,731 7,997 Income before income taxes 3,010 5,482 6,115 6,202 Income tax expense 426 1,850 1,804 1,796 Net income $ 2,584 $ 3,632 $ 4,311 $ 4,406 Basic earnings per share $ 0.28 $ 0.40 $ 0.48 $ 0.49 Diluted earnings per share $ 0.28 $ 0.40 $ 0.47 $ 0.48 Weighted average shares outstanding: Basic 9,096 9,064 9,032 9,014 Diluted 9,215 9,162 9,129 9,122

SUMMARY OF SIGNIFICANT ACCOUN47

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Reserve requirements of vault cash and/or deposits, included in cash and equivalents		$ 12,700	$ 595
Forecast
Property, Plant and Equipment [Line Items]
Decrease to accumulated comprehensive income after adoption of ASU 2018-02	$ 1,000
Premises | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful live of premises and equipment		25 years
Premises | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful live of premises and equipment		40 years
Furniture and equipment | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful live of premises and equipment		3 years
Furniture and equipment | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful live of premises and equipment		7 years

ACQUISITION - Narrative (Detail

ACQUISITION - Narrative (Details) $ / shares in Units, shares in Thousands, $ in Thousands	Jan. 13, 2017USD ($)banking_officesubsidiary$ / sharesshares	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)
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 offices) | banking_office	33
Common shares outstanding (in shares) | shares	8,380
Shares issued/exchanged in acquisition (in shares) | 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		$ 6,100	$ 2,700

ACQUISITION - Consideration Pai

ACQUISITION - Consideration Paid and Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	Jan. 13, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Recognized amounts of identifiable assets acquired and liabilities assumed, at fair value:
Goodwill		$ 100,085	$ 4,935	$ 4,935
Loans		2,485,613	1,129,064
Fair value adjustment accretable yield		3,509	$ 0	$ 0
Lake Sunapee
Consideration paid:
Bar Harbor Bankshares common stock issued to Lake Sunapee Bank Group stockholders (4,163,853 shares)		181,919
Common stock issued to acquiree (in shares)	4,163,853
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		(8,466)
Other liabilities		(23,999)
Total identifiable net assets		86,796
Goodwill		95,150
Loans		1,200,000
Loans receivable, fair value disclosure		1,188,000
Fair value adjustment accretable yield		$ 1,090
Fair value discount, amortization period		3 years
Loans and leases receivable, deferred income		$ 11,400
Deposits acquired, amortization period		1 year
Borrowings acquired, weighted average contractual life		4 years
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	(19,912)
Total identifiable net assets	$ 136,757
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		10,387
Other liabilities		(4,087)
Total identifiable net assets		$ (49,961)

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	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Business Acquisition [Line Items]
Net interest income	$ 93,200	$ 90,539
Non-interest income	26,072	32,484
Net income	$ 33,100	$ 27,084
Pro forma earnings per share, basic (in dollars per share)	$ 2.18	$ 1.77
Pro forma earnings per share, diluted (in dollars per share)	$ 2.16	$ 1.76

SECURITIES AVAILABLE FOR SALE -

SECURITIES AVAILABLE FOR SALE - Summary of Securities Available for Sale (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Available-for-sale Securities, Fair Value to Amortized Cost Basis
Amortized Cost	$ 719,983	$ 532,125
Gross Unrealized Gains	5,036	5,627
Gross Unrealized Losses	7,777	8,896
Fair Value	717,242	528,856
Obligations of US Government sponsored enterprises
Available-for-sale Securities, Fair Value to Amortized Cost Basis
Amortized Cost	6,967
Gross Unrealized Gains	5
Gross Unrealized Losses	0
Fair Value	6,972
US Government-sponsored enterprises
Available-for-sale Securities, Fair Value to Amortized Cost Basis
Amortized Cost	447,081	330,635
Gross Unrealized Gains	1,738	2,682
Gross Unrealized Losses	5,816	4,865
Fair Value	443,003	328,452
US Government agency
Available-for-sale Securities, Fair Value to Amortized Cost Basis
Amortized Cost	96,357	76,722
Gross Unrealized Gains	413	797
Gross Unrealized Losses	1,174	613
Fair Value	95,596	76,906
Private label
Available-for-sale Securities, Fair Value to Amortized Cost Basis
Amortized Cost	529	936
Gross Unrealized Gains	150	207
Gross Unrealized Losses	5	11
Fair Value	674	1,132
Obligations of states and political subdivisions thereof
Available-for-sale Securities, Fair Value to Amortized Cost Basis
Amortized Cost	138,522	123,832
Gross Unrealized Gains	2,407	1,941
Gross Unrealized Losses	729	3,407
Fair Value	140,200	122,366
Corporate bonds
Available-for-sale Securities, Fair Value to Amortized Cost Basis
Amortized Cost	30,527	0
Gross Unrealized Gains	323	0
Gross Unrealized Losses	53	0
Fair Value	$ 30,797	$ 0

SECURITIES AVAILABLE FOR SALE53

SECURITIES AVAILABLE FOR SALE - Schedule of Maturity of Securities (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Available for sale, Amortized Cost
Within 1 year	$ 6,997
Over 1 year to 5 years	11,627
Over 5 years to 10 years	46,942
Over 10 years	110,450
Total bonds and obligations	176,016
Mortgage-backed securities	543,967
Amortized Cost	719,983	$ 532,125
Available for sale, Fair Value
Within 1 year	7,002
Over 1 year to 5 years	11,621
Over 5 years to 10 years	47,776
Over 10 years	111,569
Total bonds and obligations	177,968
Mortgage-backed securities	539,274
Available-for-sale securities, fair value	$ 717,242	$ 528,856

SECURITIES AVAILABLE FOR SALE54

SECURITIES AVAILABLE FOR SALE - Proceeds from the Sale of Securities and Realized Gains and Losses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Investments, Debt and Equity Securities [Abstract]
Proceeds from Sale of Securities Available for Sale	$ 1,599	$ 66,583	$ 22,753
Realized Gains	19	4,498	1,334
Realized Losses	0	0	0
Net	$ 19	$ 4,498	$ 1,334

SECURITIES AVAILABLE FOR SALE55

SECURITIES AVAILABLE FOR SALE - Summary of Securities with Unrealized Losses (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Gross Unrealized Losses
Less Than Twelve Months	$ 2,565	$ 8,093
Over Twelve Months	5,212	803
Total	7,777	8,896
Fair Value
Less Than Twelve Months	251,956	311,765
Over Twelve Months	175,168	18,611
Total	427,124	330,376
US Government-sponsored enterprises
Gross Unrealized Losses
Less Than Twelve Months	1,895	4,369
Over Twelve Months	3,921	496
Total	5,816	4,865
Fair Value
Less Than Twelve Months	189,486	197,914
Over Twelve Months	117,156	10,120
Total	306,642	208,034
US Government agency
Gross Unrealized Losses
Less Than Twelve Months	559	472
Over Twelve Months	615	141
Total	1,174	613
Fair Value
Less Than Twelve Months	45,221	36,941
Over Twelve Months	30,155	4,263
Total	75,376	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	8	107
Over Twelve Months	130	312
Total	138	419
Obligations of states and political subdivisions thereof
Gross Unrealized Losses
Less Than Twelve Months	58	3,252
Over Twelve Months	671	155
Total	729	3,407
Fair Value
Less Than Twelve Months	8,298	76,803
Over Twelve Months	27,727	3,916
Total	36,025	80,719
Corporate bonds
Gross Unrealized Losses
Less Than Twelve Months	53	0
Over Twelve Months	0	0
Total	53	0
Fair Value
Less Than Twelve Months	8,943	0
Over Twelve Months	0	0
Total	$ 8,943	$ 0

SECURITIES AVAILABLE FOR SALE56

SECURITIES AVAILABLE FOR SALE - Securities Pledged for Collateral (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Carrying Amount
Financial Instruments Owned and Pledged as Collateral [Line Items]
Securities pledged for deposits	$ 195,921	$ 92,380
Securities pledged for repurchase agreements	98,407	28,206
Securities pledged for other borrowings	213,379	278,067
Total securities pledged	507,707	398,653
Estimated Fair Value
Financial Instruments Owned and Pledged as Collateral [Line Items]
Securities pledged for deposits	194,681	92,149
Securities pledged for repurchase agreements	98,050	28,130
Securities pledged for other borrowings	212,089	277,261
Total securities pledged	$ 504,820	$ 397,540

SECURITIES AVAILABLE FOR SALE57

SECURITIES AVAILABLE FOR SALE - Securities Impairment (Details) - Available-for-sale Securities - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Other than Temporary Impairment, Credit Losses Recognized in Earnings [Roll Forward]
Estimated credit losses as of period start	$ 1,697	$ 3,180	$ 3,413
Reductions for securities paid off during the period	0	1,483	233
Estimated credit losses at end of the period	$ 1,697	$ 1,697	$ 3,180

SECURITIES AVAILABLE FOR SALE58

SECURITIES AVAILABLE FOR SALE - Narrative (Details)	12 Months Ended
	Dec. 31, 2017USD ($)securityshares
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
US Government-sponsored enterprises
Investment Holdings [Line Items]
Available-for-sale, securities in unrealized loss positions (security)	369
Available for sale securities portfolio, number of securities (security)	787
Available for sale and held to maturity securities, continuous unrealized loss position, aggregate losses percentage	1.90%
US Government agency
Investment Holdings [Line Items]
Available-for-sale, securities in unrealized loss positions (security)	91
Available for sale securities portfolio, number of securities (security)	207
Available for sale and held to maturity securities, continuous unrealized loss position, aggregate losses percentage	1.50%
Private label
Investment Holdings [Line Items]
Available-for-sale, securities in unrealized loss positions (security)	10
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	3.40%
Obligations of states and political subdivisions thereof
Investment Holdings [Line Items]
Available-for-sale, securities in unrealized loss positions (security)	71
Available for sale securities portfolio, number of securities (security)	264
Available for sale and held to maturity securities, continuous unrealized loss position, aggregate losses percentage	2.00%
Corporate bonds
Investment Holdings [Line Items]
Available-for-sale, securities in unrealized loss positions (security)	4
Available for sale securities portfolio, number of securities (security)	14
Available for sale and held to maturity securities, continuous unrealized loss position, aggregate losses percentage	0.60%

LOANS - Summary of Total Loans

LOANS - Summary of Total Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	$ 2,485,613	$ 1,129,064
Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	1,452,630	1,129,064
Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	1,032,983	0
Commercial Real Estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	826,746	418,119
Commercial Real Estate: | Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	534,011	418,119
Commercial Real Estate: | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	292,735	0
Commercial Real Estate: | Construction and land development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	45,673	14,695
Commercial Real Estate: | Construction and land development | Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	28,892	14,695
Commercial Real Estate: | Construction and land development | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	16,781	0
Commercial Real Estate: | Other commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	781,073	403,424
Commercial Real Estate: | Other commercial real estate | Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	505,119	403,424
Commercial Real Estate: | Other commercial real estate | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	275,954	0
Commercial and Industrial:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	379,423	151,240
Commercial and Industrial: | Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	268,004	151,240
Commercial and Industrial: | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	111,419	0
Commercial and Industrial: | Other Commercial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	266,120	103,586
Commercial and Industrial: | Other Commercial | Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	198,051	103,586
Commercial and Industrial: | Other Commercial | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	68,069	0
Commercial and Industrial: | Agricultural and other loans to farmers
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	27,588	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	27,588	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	85,715	15,846
Commercial and Industrial: | Tax exempt | Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	42,365	15,846
Commercial and Industrial: | Tax exempt | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	43,350	0
Total Commercial Loans:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	1,206,169	569,359
Total Commercial Loans: | Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	802,015	569,359
Total Commercial Loans: | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	404,154	0
Residential Real Estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	1,155,682	506,612
Residential Real Estate: | Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	591,411	506,612
Residential Real Estate: | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	564,271	0
Residential Real Estate: | Residential mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	1,155,682	506,612
Residential Real Estate: | Residential mortgages | Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	591,411	506,612
Residential Real Estate: | Residential mortgages | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	564,271	0
Consumer:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	123,762	53,093
Consumer: | Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	59,204	53,093
Consumer: | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	64,558	0
Consumer: | Home equity
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	113,593	46,921
Consumer: | Home equity | Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	51,376	46,921
Consumer: | Home equity | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	62,217	0
Consumer: | Other consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	10,169	6,172
Consumer: | Other consumer | Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	7,828	6,172
Consumer: | Other consumer | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	$ 2,341	$ 0

LOANS - Unamortized Net Costs a

LOANS - Unamortized Net Costs and Premiums (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Receivables [Abstract]
Unamortized net loan origination costs	$ 2,445	$ 1,518
Unamortized net premium on purchased loans	(123)	(129)
Total unamortized net costs and premiums	$ 2,322	$ 1,389

LOANS - Narrative (Details)

LOANS - Narrative (Details)	12 Months Ended
	Dec. 31, 2017USD ($)modification	Dec. 31, 2016USD ($)modification	Dec. 31, 2015USD ($)modification
Accounts, Notes, Loans and Financing Receivable [Line Items]
Collateral value of pledged loans to Federal Reserve Bank of Boston	$ 93,300,000
Collateral value of pledged loans for FHLB borrowings	948,200,000
Loans	$ 2,485,613,000	$ 1,129,064,000
Borrower's sustained repayment performance period	6 months
Modifications that subsequently defaulted, number of contracts | modification	0	0	0
Loan portfolio	$ 2,485,613,000	$ 1,129,064,000
Servicing loans for participants	497,900,000	11,200,000
Contractually specified servicing fees	1,200,000	28,000	$ 33,000
Residential Real Estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Foreclosed property	122,000	90,000
Loan portfolio	1,155,682,000	506,612,000
Total loans held for sale	13,400,000	0
Net gains on sales of loans	222,000	0
Residential Real Estate: | Mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Process of foreclosure	843,000	2,400,000
Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	1,032,983,000
Acquired credit impaired	12,600,000
Certain loans acquired in transfer not accounted for as debt securities, note balance, net	17,400,000
Financing receivable not considered impaired at time of acquisition	1,020,000,000
Loan portfolio	1,032,983,000	0
Acquired Loans | Residential Real Estate:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	564,271,000
Loan portfolio	564,271,000	0
Product Line | Loan concentration | Lodging industry
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan portfolio	$ 234,600,000	$ 128,700,000
Percentage of loan portfolio	9.40%	11.40%
Product Line | Loan concentration | Real estate industry
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan portfolio	$ 409,200,000	$ 166,700,000
Percentage of loan portfolio	16.50%	14.80%

LOANS - Accretable Yield Activi

LOANS - Accretable Yield Activity (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward]
Balance at beginning of period	$ 0	$ 0
Acquisitions	3,398	0
Reclassification from nonaccretable difference for loans with improved cash flows	1,925	0
Accretion	(1,814)	0
Balance at end of period	$ 3,509	$ 0

LOANS - Summary of Past Due Loa

LOANS - Summary of Past Due Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	$ 2,485,613	$ 1,129,064
Business Activities Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	15,498	8,928
Current	1,437,132	1,120,136
Total loans	1,452,630	1,129,064
Past Due 90 days and Accruing	494	0
Business Activities Loans | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	4,840	5,074
Business Activities Loans | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	2,882	1,029
Business Activities Loans | 90 Days or Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	7,776	2,825
Business Activities Loans | Commercial Real Estate:
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	8,326	2,414
Current	525,685	415,705
Total loans	534,011	418,119
Past Due 90 days and Accruing	119	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	28,255	14,695
Total loans	28,892	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	7,689	2,414
Current	497,430	401,010
Total loans	505,119	403,424
Past Due 90 days and Accruing	119	0
Business Activities Loans | Commercial Real Estate: | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	965	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	965	195
Business Activities Loans | Commercial Real Estate: | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,659	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	1,659	554
Business Activities Loans | Commercial Real Estate: | 90 Days or Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	5,702	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	5,065	1,665
Business Activities Loans | Commercial and Industrial:
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,616	538
Current	266,388	150,702
Total loans	268,004	151,240
Past Due 90 days and Accruing	176	0
Business Activities Loans | Commercial and Industrial: | Other Commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,217	307
Current	196,834	103,279
Total loans	198,051	103,586
Past Due 90 days and Accruing	21	0
Business Activities Loans | Commercial and Industrial: | Agricultural and other loans to farmers
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	399	231
Current	27,189	31,577
Total loans	27,588	31,808
Past Due 90 days and Accruing	155	0
Business Activities Loans | Commercial and Industrial: | Tax exempt
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Current	42,365	15,846
Total loans	42,365	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	228	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	186	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	42	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	488	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	329	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	159	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	900	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	702	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	198	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	9,942	2,952
Current	792,073	566,407
Total loans	802,015	569,359
Past Due 90 days and Accruing	295	0
Business Activities Loans | Total Commercial Loans: | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,193	487
Business Activities Loans | Total Commercial Loans: | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	2,147	599
Business Activities Loans | Total Commercial Loans: | 90 Days or Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	6,602	1,866
Business Activities Loans | Residential Real Estate:
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	4,782	5,851
Current	586,629	500,761
Total loans	591,411	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	4,782	5,851
Current	586,629	500,761
Total loans	591,411	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	3,096	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	3,096	4,484
Business Activities Loans | Residential Real Estate: | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	711	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	711	429
Business Activities Loans | Residential Real Estate: | 90 Days or Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	975	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	975	938
Business Activities Loans | Consumer:
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	774	125
Current	58,430	52,968
Total loans	59,204	53,093
Past Due 90 days and Accruing	199	0
Business Activities Loans | Consumer: | Home equity
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	714	15
Current	50,662	46,906
Total loans	51,376	46,921
Past Due 90 days and Accruing	199	0
Business Activities Loans | Consumer: | Other consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	60	110
Current	7,768	6,062
Total loans	7,828	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	551	103
Business Activities Loans | Consumer: | 30-59 Days Past Due | Home equity
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	515	0
Business Activities Loans | Consumer: | 30-59 Days Past Due | Other consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	36	103
Business Activities Loans | Consumer: | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	24	1
Business Activities Loans | Consumer: | 60-89 Days Past Due | Home equity
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Business Activities Loans | Consumer: | 60-89 Days Past Due | Other consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	24	1
Business Activities Loans | Consumer: | 90 Days or Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	199	21
Business Activities Loans | Consumer: | 90 Days or Greater Past Due | Home equity
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	199	15
Business Activities Loans | Consumer: | 90 Days or Greater Past Due | Other consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	6
Acquired Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	3,088
Acquired Credit Impaired	12,587
Total loans	1,032,983
Past Due 90 days and Accruing	16
Acquired Loans | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,406
Acquired Loans | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	528
Acquired Loans | 90 Days or Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,154
Acquired Loans | Commercial Real Estate:
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	822
Acquired Credit Impaired	8,655
Total loans	292,735	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	133
Acquired Credit Impaired	258
Total loans	16,781	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	689
Acquired Credit Impaired	8,397
Total loans	275,954	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	402
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	124
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	278
Acquired Loans | Commercial Real Estate: | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	9
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	9
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	0
Acquired Loans | Commercial Real Estate: | 90 Days or Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	411
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	411
Acquired Loans | Commercial and Industrial:
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	188
Acquired Credit Impaired	632
Total loans	111,419	0
Past Due 90 days and Accruing	0
Acquired Loans | Commercial and Industrial: | Other Commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	188
Acquired Credit Impaired	632
Total loans	68,069	0
Past Due 90 days and Accruing	0
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	43,350	$ 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	125
Acquired Loans | Commercial and Industrial: | 30-59 Days Past Due | Other Commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	125
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	14
Acquired Loans | Commercial and Industrial: | 60-89 Days Past Due | Other Commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	14
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	49
Acquired Loans | Commercial and Industrial: | 90 Days or Greater Past Due | Other Commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	49
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	1,010
Acquired Credit Impaired	9,287
Total loans	404,154
Past Due 90 days and Accruing	0
Acquired Loans | Total Commercial Loans: | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	527
Acquired Loans | Total Commercial Loans: | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	23
Acquired Loans | Total Commercial Loans: | 90 Days or Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	460
Acquired Loans | Residential Real Estate:
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,754
Acquired Credit Impaired	3,259
Total loans	564,271
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	1,754
Acquired Credit Impaired	3,259
Total loans	564,271
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	752
Acquired Loans | Residential Real Estate: | 30-59 Days Past Due | Residential mortgages
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	752
Acquired Loans | Residential Real Estate: | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	388
Acquired Loans | Residential Real Estate: | 60-89 Days Past Due | Residential mortgages
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	388
Acquired Loans | Residential Real Estate: | 90 Days or Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	614
Acquired Loans | Residential Real Estate: | 90 Days or Greater Past Due | Residential mortgages
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	614
Acquired Loans | Consumer:
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	324
Acquired Credit Impaired	41
Total loans	64,558
Past Due 90 days and Accruing	16
Acquired Loans | Consumer: | Home equity
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	322
Acquired Credit Impaired	38
Total loans	62,217
Past Due 90 days and Accruing	16
Acquired Loans | Consumer: | Other consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	2
Acquired Credit Impaired	3
Total loans	2,341
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	127
Acquired Loans | Consumer: | 30-59 Days Past Due | Home equity
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	125
Acquired Loans | Consumer: | 30-59 Days Past Due | Other consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	2
Acquired Loans | Consumer: | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	117
Acquired Loans | Consumer: | 60-89 Days Past Due | Home equity
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	117
Acquired Loans | Consumer: | 60-89 Days Past Due | Other consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0
Acquired Loans | Consumer: | 90 Days or Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	80
Acquired Loans | Consumer: | 90 Days or Greater Past Due | Home equity
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	80
Acquired Loans | Consumer: | 90 Days or Greater Past Due | Other consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	$ 0

LOANS - Summary Information Per

LOANS - Summary Information Pertaining to Non-accrual Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Non-accrual loans
Non-accrual loans	$ 14,318	$ 6,496
Business Activities Loans
Non-accrual loans
Non-accrual loans	12,162	6,496
Acquired Loans
Non-accrual loans
Non-accrual loans	2,156	0
Commercial Real Estate:
Non-accrual loans
Non-accrual loans	8,343	2,564
Commercial Real Estate: | Business Activities Loans
Non-accrual loans
Non-accrual loans	7,783	2,564
Commercial Real Estate: | Acquired Loans
Non-accrual loans
Non-accrual loans	560	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	7,706	2,564
Commercial Real Estate: | Other commercial real estate | Business Activities Loans
Non-accrual loans
Non-accrual loans	7,146	2,564
Commercial Real Estate: | Other commercial real estate | Acquired Loans
Non-accrual loans
Non-accrual loans	560	0
Commercial and Industrial:
Non-accrual loans
Non-accrual loans	1,209	315
Commercial and Industrial: | Business Activities Loans
Non-accrual loans
Non-accrual loans	746	315
Commercial and Industrial: | Acquired Loans
Non-accrual loans
Non-accrual loans	463	0
Commercial and Industrial: | Other Commercial
Non-accrual loans
Non-accrual loans	1,166	284
Commercial and Industrial: | Other Commercial | Business Activities Loans
Non-accrual loans
Non-accrual loans	703	284
Commercial and Industrial: | Other Commercial | Acquired Loans
Non-accrual loans
Non-accrual loans	463	0
Commercial and Industrial: | Agricultural and other loans to farmers
Non-accrual loans
Non-accrual loans	43	31
Commercial and Industrial: | Agricultural and other loans to farmers | Business Activities Loans
Non-accrual loans
Non-accrual loans	43	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	9,552	2,879
Total Commercial Loans: | Business Activities Loans
Non-accrual loans
Non-accrual loans	8,529	2,879
Total Commercial Loans: | Acquired Loans
Non-accrual loans
Non-accrual loans	1,023	0
Residential Real Estate:
Non-accrual loans
Non-accrual loans	4,266	3,419
Residential Real Estate: | Business Activities Loans
Non-accrual loans
Non-accrual loans	3,408	3,419
Residential Real Estate: | Acquired Loans
Non-accrual loans
Non-accrual loans	858	0
Residential Real Estate: | Residential mortgages
Non-accrual loans
Non-accrual loans	4,266	3,419
Residential Real Estate: | Residential mortgages | Business Activities Loans
Non-accrual loans
Non-accrual loans	3,408	3,419
Residential Real Estate: | Residential mortgages | Acquired Loans
Non-accrual loans
Non-accrual loans	858	0
Consumer:
Non-accrual loans
Non-accrual loans	500	198
Consumer: | Business Activities Loans
Non-accrual loans
Non-accrual loans	225	198
Consumer: | Acquired Loans
Non-accrual loans
Non-accrual loans	275	0
Consumer: | Home equity
Non-accrual loans
Non-accrual loans	347	90
Consumer: | Home equity | Business Activities Loans
Non-accrual loans
Non-accrual loans	130	90
Consumer: | Home equity | Acquired Loans
Non-accrual loans
Non-accrual loans	217	0
Consumer: | Other consumer
Non-accrual loans
Non-accrual loans	153	108
Consumer: | Other consumer | Business Activities Loans
Non-accrual loans
Non-accrual loans	95	108
Consumer: | Other consumer | Acquired Loans
Non-accrual loans
Non-accrual loans	$ 58	$ 0

LOANS - Loans Evaluated for Imp

LOANS - Loans Evaluated for Impairment (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Loans receivable: balance at end of period
Total	$ 2,485,613	$ 1,129,064
Commercial real estate
Loans receivable: balance at end of period
Total	826,746	418,119
Commercial and industrial
Loans receivable: balance at end of period
Total	379,423	151,240
Residential real estate
Loans receivable: balance at end of period
Total	1,155,682	506,612
Consumer
Loans receivable: balance at end of period
Total	123,762	53,093
Business Activities Loans
Loans receivable: balance at end of period
Individually evaluated for impairment	9,647	6,709
Collectively evaluated	1,442,983	1,122,355
Total	1,452,630	1,129,064
Business Activities Loans | Commercial real estate
Loans receivable: balance at end of period
Individually evaluated for impairment	7,604	4,481
Collectively evaluated	526,407	413,638
Total	534,011	418,119
Business Activities Loans | Commercial and industrial
Loans receivable: balance at end of period
Individually evaluated for impairment	626	486
Collectively evaluated	267,378	150,754
Total	268,004	151,240
Business Activities Loans | Residential real estate
Loans receivable: balance at end of period
Individually evaluated for impairment	1,404	1,709
Collectively evaluated	590,007	504,903
Total	591,411	506,612
Business Activities Loans | Consumer
Loans receivable: balance at end of period
Individually evaluated for impairment	13	33
Collectively evaluated	59,191	53,060
Total	59,204	53,093
Acquired Loans
Loans receivable: balance at end of period
Individually evaluated for impairment	1,146
Purchased Credit Impaired	12,587
Collectively evaluated	1,019,250
Total	1,032,983	0
Acquired Loans | Commercial real estate
Loans receivable: balance at end of period
Individually evaluated for impairment	241
Purchased Credit Impaired	8,655
Collectively evaluated	283,839
Total	292,735	0
Acquired Loans | Commercial and industrial
Loans receivable: balance at end of period
Individually evaluated for impairment	571
Purchased Credit Impaired	632
Collectively evaluated	110,216
Total	111,419	0
Acquired Loans | Residential real estate
Loans receivable: balance at end of period
Individually evaluated for impairment	271
Purchased Credit Impaired	3,259
Collectively evaluated	560,741
Total	564,271	0
Acquired Loans | Consumer
Loans receivable: balance at end of period
Individually evaluated for impairment	63
Purchased Credit Impaired	41
Collectively evaluated	64,454
Total	$ 64,558	$ 0

LOANS - Summary of Impaired Loa

LOANS - Summary of Impaired Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Business Activities Loans
Recorded Investment
Total	$ 9,647	$ 6,709
Unpaid Principal Balance
Total	11,653	8,989
Related Allowance
With an allowance recorded:	459	424
Business Activities Loans | Commercial Real Estate:
Recorded Investment
Total	7,604	4,481
Unpaid Principal Balance
Total	9,598	6,494
Related Allowance
With an allowance recorded:	447	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:	5,896	2,831
With an allowance recorded:	1,071	1,650
Unpaid Principal Balance
With no related allowance:	5,903	2,919
With an allowance recorded:	1,132	3,575
Related Allowance
With an allowance recorded:	388	193
Business Activities Loans | Commercial and Industrial:
Recorded Investment
Total	626	486
Unpaid Principal Balance
Total	625	636
Related Allowance
With an allowance recorded:	3	173
Business Activities Loans | Commercial and Industrial: | Other Commercial
Recorded Investment
With no related allowance:	218	130
With an allowance recorded:	408	217
Unpaid Principal Balance
With no related allowance:	217	130
With an allowance recorded:	408	367
Related Allowance
With an allowance recorded:	3	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	1,404	1,709
Unpaid Principal Balance
Total	1,417	1,826
Related Allowance
With an allowance recorded:	9	49
Business Activities Loans | Residential Real Estate: | Residential mortgages
Recorded Investment
With no related allowance:	1,247	1,387
With an allowance recorded:	157	322
Unpaid Principal Balance
With no related allowance:	1,260	1,504
With an allowance recorded:	157	322
Related Allowance
With an allowance recorded:	9	49
Business Activities Loans | Consumer:
Recorded Investment
Total	13	33
Unpaid Principal Balance
Total	13	33
Related Allowance
With an allowance recorded:	0	9
Business Activities Loans | Consumer: | Home equity
Recorded Investment
With no related allowance:	13	16
With an allowance recorded:	0	0
Unpaid Principal Balance
With no related allowance:	13	16
With an allowance recorded:	0	0
Related Allowance
With an allowance recorded:	0	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	1,146
Unpaid Principal Balance
Total	1,370
Related Allowance
With an allowance recorded:	0
Acquired Loans | Commercial Real Estate:
Recorded Investment
Total	241
Unpaid Principal Balance
Total	352
Related Allowance
With an allowance recorded:	0
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:	241
With an allowance recorded:	0
Unpaid Principal Balance
With no related allowance:	352
With an allowance recorded:	0
Related Allowance
With an allowance recorded:	0
Acquired Loans | Commercial and Industrial:
Recorded Investment
Total	571
Unpaid Principal Balance
Total	584
Related Allowance
With an allowance recorded:	0
Acquired Loans | Commercial and Industrial: | Other Commercial
Recorded Investment
With no related allowance:	571
With an allowance recorded:	0
Unpaid Principal Balance
With no related allowance:	584
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	63
Unpaid Principal Balance
Total	156
Related Allowance
With an allowance recorded:	0
Acquired Loans | Consumer: | Home equity
Recorded Investment
With no related allowance:	63
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	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average Recorded Investment	$ 6,924	$ 6,774
Cash Basis Interest Income Recognized	121	246
Business Activities Loans | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average Recorded Investment	3,913	4,387
Cash Basis Interest Income Recognized	66	157
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	0
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	2,541	2,768
Cash basis interest income recognized, with no related allowance	66	157
Recorded investment, with related allowance	735	1,619
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	600	513
Cash Basis Interest Income Recognized	8	13
Business Activities Loans | Commercial and industrial | Other Commercial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment, with no related allowance	382	239
Cash basis interest income recognized, with no related allowance	6	4
Recorded investment, with related allowance	105	118
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	113	156
Cash basis interest income recognized, with no related allowance	1	9
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	2,331	1,839
Cash Basis Interest Income Recognized	44	73
Business Activities Loans | Residential real estate | Residential mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment, with no related allowance	2,174	1,514
Cash basis interest income recognized, with no related allowance	39	73
Recorded investment, with related allowance	157	325
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	80	35
Cash Basis Interest Income Recognized	3	3
Business Activities Loans | Consumer | Home equity
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment, with no related allowance	27	17
Cash basis interest income recognized, with no related allowance	0	1
Recorded investment, with related allowance	0	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	53	2
Cash basis interest income recognized, with no related allowance	3	2
Recorded investment, with related allowance	0	16
Cash basis interest income recognized, with related allowance	0	0
Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average Recorded Investment	598	0
Cash Basis Interest Income Recognized	2	0
Acquired Loans | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average Recorded Investment	136	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	136	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
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average Recorded Investment	264	0
Cash Basis Interest Income Recognized	1	0
Acquired Loans | Commercial and industrial | Other Commercial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment, with no related allowance	264	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 | 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	140	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	140	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	58	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	58	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	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

LOANS - Recorded Investment and

LOANS - Recorded Investment and Number of Modifications (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)modification	Dec. 31, 2016USD ($)modification	Dec. 31, 2015USD ($)modification
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of Modifications (in modification) | modification	18	13	10
Pre-Modification Outstanding Recorded Investment	$ 1,713	$ 1,537	$ 1,795
Post-Modification Outstanding Recorded Investment	$ 1,504	$ 1,457	$ 1,800
Commercial and Industrial: | Commercial installment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of Modifications (in modification) | modification	6	6	4
Pre-Modification Outstanding Recorded Investment	$ 388	$ 1,459	$ 342
Post-Modification Outstanding Recorded Investment	$ 222	$ 1,354	$ 352
Commercial and Industrial: | Agricultural and other loans to farmers
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of Modifications (in modification) | modification	6	2	0
Pre-Modification Outstanding Recorded Investment	$ 563	$ 38	$ 0
Post-Modification Outstanding Recorded Investment	$ 545	$ 48	$ 0
Commercial Real Estate: | Other commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of Modifications (in modification) | modification	1	3	1
Pre-Modification Outstanding Recorded Investment	$ 19	$ 29	$ 18
Post-Modification Outstanding Recorded Investment	$ 18	$ 44	$ 15
Residential Real Estate: | Residential mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of Modifications (in modification) | modification	3	0	0
Pre-Modification Outstanding Recorded Investment	$ 692	$ 0	$ 0
Post-Modification Outstanding Recorded Investment	$ 670	$ 0	$ 0
Consumer: | Home equity
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of Modifications (in modification) | modification	1	0	0
Pre-Modification Outstanding Recorded Investment	$ 13	$ 0	$ 0
Post-Modification Outstanding Recorded Investment	$ 13	$ 0	$ 0
Consumer: | Other consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of Modifications (in modification) | modification	1	2	5
Pre-Modification Outstanding Recorded Investment	$ 38	$ 11	$ 1,435
Post-Modification Outstanding Recorded Investment	$ 36	$ 11	$ 1,433

LOANS - Loans to Related Partie

LOANS - Loans to Related Parties (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Loans and Leases Receivable, Related Parties [Roll Forward]
Beginning balance	$ 10,620	$ 4,100
Changes in composition	249	7,017
New Loans	1,124	1,127
Less: repayments	(1,506)	(1,624)
Ending balance	$ 10,487	$ 10,620

LOANS - Servicing Rights Activi

LOANS - Servicing Rights Activity (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Servicing Asset at Amortized Cost, Balance [Roll Forward]
Balance at beginning of year	$ 5	$ 8
Acquired from Lake Sunapee Bank Group	3,417	0
Additions	134	0
Amortization	(324)	(3)
Balance at end of year	$ 3,232	$ 5

LOAN LOSS ALLOWANCE - Allowance

LOAN LOSS ALLOWANCE - Allowance Activity (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Activity in the allowance for loan losses
Balance at beginning of period				$ 10,419					$ 10,419
Provision/(releases) for loan losses	$ 597	$ 660	$ 736	795	$ 225	$ 139	$ 150	$ 465	2,788	$ 979	$ 1,785
Balance at end of period	12,325				10,419				12,325	10,419
Allowance For Loan Losses
Total	12,325			10,419	10,419				10,419	10,419		$ 12,325	$ 10,419
Business Activities Loans
Activity in the allowance for loan losses
Balance at beginning of period				10,419				9,439	10,419	9,439	8,969
Charged-off loans									(701)	411	1,619
Recoveries on charged-off loans									143	412	304
Provision/(releases) for loan losses									2,292	979	1,785
Balance at end of period	12,153				10,419				12,153	10,419	9,439
Allowance For Loan Losses
Individually evaluated for impairment												459	424	$ 373
Collectively evaluated												11,694	9,995	9,066
Total	12,153			10,419	10,419			9,439	10,419	9,439	8,969	12,153	10,419	9,439
Business Activities Loans | Commercial real estate
Activity in the allowance for loan losses
Balance at beginning of period				5,145				4,430	5,145	4,430	4,613
Charged-off loans									124	133	667
Recoveries on charged-off loans									49	40	98
Provision/(releases) for loan losses									967	808	386
Balance at end of period	6,037				5,145				6,037	5,145	4,430
Allowance For Loan Losses
Individually evaluated for impairment												447	193	101
Collectively evaluated												5,590	4,952	4,329
Total	6,037			5,145	5,145			4,430	5,145	4,430	4,613	6,037	5,145	4,430
Business Activities Loans | Commercial and industrial
Activity in the allowance for loan losses
Balance at beginning of period				1,952				1,590	1,952	1,590	1,277
Charged-off loans									189	90	395
Recoveries on charged-off loans									11	289	54
Provision/(releases) for loan losses									599	163	654
Balance at end of period	2,373				1,952				2,373	1,952	1,590
Allowance For Loan Losses
Individually evaluated for impairment												3	173	175
Collectively evaluated												2,370	1,779	1,415
Total	2,373			1,952	1,952			1,590	1,952	1,590	1,277	2,373	1,952	1,590
Business Activities Loans | Residential real estate
Activity in the allowance for loan losses
Balance at beginning of period				2,721				2,747	2,721	2,747	2,714
Charged-off loans									226	141	70
Recoveries on charged-off loans									65	44	129
Provision/(releases) for loan losses									797	71	(26)
Balance at end of period	3,357				2,721				3,357	2,721	2,747
Allowance For Loan Losses
Individually evaluated for impairment												9	49	97
Collectively evaluated												3,348	2,672	2,650
Total	3,357			2,721	2,721			2,747	2,721	2,747	2,714	3,357	2,721	2,747
Business Activities Loans | Consumer
Activity in the allowance for loan losses
Balance at beginning of period				601				672	601	672	365
Charged-off loans									162	47	487
Recoveries on charged-off loans									18	39	23
Provision/(releases) for loan losses									(71)	(63)	771
Balance at end of period	386				601				386	601	672
Allowance For Loan Losses
Individually evaluated for impairment												0	9	0
Collectively evaluated												386	592	672
Total	386			601	601			$ 672	601	672	$ 365	386	601	$ 672
Acquired Loans
Activity in the allowance for loan losses
Balance at beginning of period				0					0
Charged-off loans									325
Recoveries on charged-off loans									1
Provision/(releases) for loan losses									496
Balance at end of period	172				0				172	0
Allowance For Loan Losses
Individually evaluated for impairment												0
Collectively evaluated												172
Total	172			0	0				0	0		172	0
Acquired Loans | Commercial real estate
Activity in the allowance for loan losses
Balance at beginning of period				0					0
Charged-off loans									151
Recoveries on charged-off loans									1
Provision/(releases) for loan losses									247
Balance at end of period	97				0				97	0
Allowance For Loan Losses
Individually evaluated for impairment												0
Collectively evaluated												97
Total	97			0	0				0	0		97	0
Acquired Loans | Commercial and industrial
Activity in the allowance for loan losses
Balance at beginning of period				0					0
Charged-off loans									18
Recoveries on charged-off loans									0
Provision/(releases) for loan losses									34
Balance at end of period	16				0				16	0
Allowance For Loan Losses
Individually evaluated for impairment												0
Collectively evaluated												16
Total	16			0	0				0	0		16	0
Acquired Loans | Residential real estate
Activity in the allowance for loan losses
Balance at beginning of period				0					0
Charged-off loans									29
Recoveries on charged-off loans									0
Provision/(releases) for loan losses									88
Balance at end of period	59				0				59	0
Allowance For Loan Losses
Individually evaluated for impairment												0
Collectively evaluated												59
Total	59			0	0				0	0		59	0
Acquired Loans | Consumer
Activity in the allowance for loan losses
Balance at beginning of period				0					0
Charged-off loans									127
Recoveries on charged-off loans									0
Provision/(releases) for loan losses									127
Balance at end of period	0				0				0	0
Allowance For Loan Losses
Individually evaluated for impairment												0
Collectively evaluated												0
Total	$ 0			$ 0	$ 0				$ 0	$ 0		$ 0	$ 0

LOAN LOSS ALLOWANCE - Loans by

LOAN LOSS ALLOWANCE - Loans by Credit Risk Rating (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Credit quality information
Total loans	$ 2,485,613	$ 1,129,064
Special mention
Credit quality information
Total loans	16,342	8,669
Non-accrual
Credit quality information
Total loans	14,318	6,496
Substandard
Credit quality information
Total loans	18,117	20,368
Total classified
Credit quality information
Total loans	32,435	26,864
Total Criticized
Credit quality information
Total loans	48,777	35,533
Business Activities Loans
Credit quality information
Total loans	1,452,630	1,129,064
Business Activities Loans | Special mention
Credit quality information
Total loans	7,913	8,669
Business Activities Loans | Non-accrual
Credit quality information
Total loans	12,162	6,496
Business Activities Loans | Substandard
Credit quality information
Total loans	10,284	20,368
Business Activities Loans | Total classified
Credit quality information
Total loans	22,446	26,864
Business Activities Loans | Total Criticized
Credit quality information
Total loans	30,359	35,533
Business Activities Loans | Commercial real estate
Credit quality information
Total loans	534,011	418,119
Business Activities Loans | Commercial real estate | Pass
Credit quality information
Total loans	511,891	391,663
Business Activities Loans | Commercial real estate | Special mention
Credit quality information
Total loans	5,779	5,868
Business Activities Loans | Commercial real estate | Substandard
Credit quality information
Total loans	16,341	20,588
Business Activities Loans | Commercial real estate | Construction and land development
Credit quality information
Total loans	28,892	14,695
Business Activities Loans | Commercial real estate | Construction and land development | Pass
Credit quality information
Total loans	28,180	14,695
Business Activities Loans | Commercial real estate | Construction and land development | Special mention
Credit quality information
Total loans	73	0
Business Activities Loans | Commercial real estate | Construction and land development | Substandard
Credit quality information
Total loans	639	0
Business Activities Loans | Commercial real estate | Other commercial real estate
Credit quality information
Total loans	505,119	403,424
Business Activities Loans | Commercial real estate | Other commercial real estate | Pass
Credit quality information
Total loans	483,711	376,968
Business Activities Loans | Commercial real estate | Other commercial real estate | Special mention
Credit quality information
Total loans	5,706	5,868
Business Activities Loans | Commercial real estate | Other commercial real estate | Substandard
Credit quality information
Total loans	15,702	20,588
Business Activities Loans | Commercial and industrial
Credit quality information
Total loans	268,004	151,240
Business Activities Loans | Commercial and industrial | Pass
Credit quality information
Total loans	263,401	145,926
Business Activities Loans | Commercial and industrial | Special mention
Credit quality information
Total loans	2,153	2,802
Business Activities Loans | Commercial and industrial | Substandard
Credit quality information
Total loans	2,450	2,512
Business Activities Loans | Commercial and industrial | Other Commercial
Credit quality information
Total loans	198,051	103,586
Business Activities Loans | Commercial and industrial | Other Commercial | Pass
Credit quality information
Total loans	194,147	98,968
Business Activities Loans | Commercial and industrial | Other Commercial | Special mention
Credit quality information
Total loans	1,933	2,384
Business Activities Loans | Commercial and industrial | Other Commercial | Substandard
Credit quality information
Total loans	1,971	2,234
Business Activities Loans | Commercial and industrial | Agricultural and other loans to farmers
Credit quality information
Total loans	27,588	31,808
Business Activities Loans | Commercial and industrial | Agricultural and other loans to farmers | Pass
Credit quality information
Total loans	27,046	31,279
Business Activities Loans | Commercial and industrial | Agricultural and other loans to farmers | Special mention
Credit quality information
Total loans	63	251
Business Activities Loans | Commercial and industrial | Agricultural and other loans to farmers | Substandard
Credit quality information
Total loans	479	278
Business Activities Loans | Commercial and industrial | Tax exempt
Credit quality information
Total loans	42,365	15,846
Business Activities Loans | Commercial and industrial | Tax exempt | Pass
Credit quality information
Total loans	42,208	15,679
Business Activities Loans | Commercial and industrial | Tax exempt | Special mention
Credit quality information
Total loans	157	167
Business Activities Loans | Commercial and industrial | Tax exempt | Substandard
Credit quality information
Total loans	0	0
Acquired Loans
Credit quality information
Total loans	1,032,983
Acquired Loans | Special mention
Credit quality information
Total loans	8,429	0
Acquired Loans | Non-accrual
Credit quality information
Total loans	2,156	0
Acquired Loans | Substandard
Credit quality information
Total loans	7,833	0
Acquired Loans | Total classified
Credit quality information
Total loans	9,989	0
Acquired Loans | Total Criticized
Credit quality information
Total loans	18,418	0
Acquired Loans | Commercial real estate
Credit quality information
Total loans	292,735	0
Acquired Loans | Commercial real estate | Pass
Credit quality information
Total loans	283,000	0
Acquired Loans | Commercial real estate | Special mention
Credit quality information
Total loans	2,675	0
Acquired Loans | Commercial real estate | Substandard
Credit quality information
Total loans	7,060	0
Acquired Loans | Commercial real estate | Construction and land development
Credit quality information
Total loans	16,781	0
Acquired Loans | Commercial real estate | Construction and land development | Pass
Credit quality information
Total loans	16,523	0
Acquired Loans | Commercial real estate | Construction and land development | Special mention
Credit quality information
Total loans	235	0
Acquired Loans | Commercial real estate | Construction and land development | Substandard
Credit quality information
Total loans	23	0
Acquired Loans | Commercial real estate | Other commercial real estate
Credit quality information
Total loans	275,954	0
Acquired Loans | Commercial real estate | Other commercial real estate | Pass
Credit quality information
Total loans	266,477	0
Acquired Loans | Commercial real estate | Other commercial real estate | Special mention
Credit quality information
Total loans	2,440	0
Acquired Loans | Commercial real estate | Other commercial real estate | Substandard
Credit quality information
Total loans	7,037	0
Acquired Loans | Commercial and industrial
Credit quality information
Total loans	111,419	0
Acquired Loans | Commercial and industrial | Pass
Credit quality information
Total loans	103,650	0
Acquired Loans | Commercial and industrial | Special mention
Credit quality information
Total loans	5,753	0
Acquired Loans | Commercial and industrial | Substandard
Credit quality information
Total loans	2,016	0
Acquired Loans | Commercial and industrial | Other Commercial
Credit quality information
Total loans	68,069	0
Acquired Loans | Commercial and industrial | Other Commercial | Pass
Credit quality information
Total loans	60,300	0
Acquired Loans | Commercial and industrial | Other Commercial | Special mention
Credit quality information
Total loans	5,753	0
Acquired Loans | Commercial and industrial | Other Commercial | Substandard
Credit quality information
Total loans	2,016	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	43,350	0
Acquired Loans | Commercial and industrial | Tax exempt | Pass
Credit quality information
Total loans	43,350	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

PREMISES AND EQUIPMENT (Details

PREMISES AND EQUIPMENT (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	$ 60,773	$ 38,660
Accumulated depreciation and amortization	(13,065)	(15,241)
Premises and equipment, net	47,708	23,419
Depreciation expense	3,500	1,500	$ 1,700
Land
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	4,849	2,474
Buildings and improvements
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	$ 48,952	27,448
Buildings and improvements | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful live of premises and equipment	5 years
Buildings and improvements | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful live of premises and equipment	39 years
Furniture and equipment
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	$ 6,972	$ 8,738
Furniture and equipment | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful live of premises and equipment	3 years
Furniture and equipment | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful live of premises and equipment	7 years

GOODWILL AND OTHER INTANGIBLE74

GOODWILL AND OTHER INTANGIBLES - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill, Impairment Loss	$ 0	$ 0
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets	812,000	$ 92,000	$ 92,000
Amortization expense, 2018	827,000
Amortization expense, 2019	827,000
Amortization expense, 2020	827,000
Amortization expense, 2021	742,000
Amortization expense, 2022	734,000
Amortization expense, thereafter	4,400,000
Impairment of intangible assets	$ 0
Maximum
Finite-Lived Intangible Assets [Line Items]
Useful life	12 years

GOODWILL AND OTHER INTANGIBLE75

GOODWILL AND OTHER INTANGIBLES - Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Balance at beginning of year	$ 4,935	$ 4,935
Lake Sunapee Bank Group acquisition	95,150	0
Balance at end of year	$ 100,085	$ 4,935

GOODWILL AND OTHER INTANGIBLE76

GOODWILL AND OTHER INTANGIBLES - Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Finite-Lived Intangible Assets [Line Items]
Gross Intangible Assets	$ 9,601	$ 783
Accumulated Amortization	(1,218)	(406)
Net Intangible Assets	8,383	377
Core deposit intangible (non-maturity deposits)
Finite-Lived Intangible Assets [Line Items]
Gross Intangible Assets	8,585	783
Accumulated Amortization	(1,136)	(406)
Net Intangible Assets	7,449	$ 377
Customer list and other intangibles
Finite-Lived Intangible Assets [Line Items]
Gross Intangible Assets	1,016
Accumulated Amortization	(82)
Net Intangible Assets	$ 934

DEPOSITS - Schedule of Time Dep

DEPOSITS - Schedule of Time Deposits (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Deposits [Abstract]
Time less than $100,000	$ 579,856	$ 304,393
Time $100,000 or more	286,490	112,044
Total time deposits	866,346	416,437
Brokered time deposits	428,300	237,900
Reciprocal deposits	$ 49,700	$ 43,100

DEPOSITS - Maturities by Year (

DEPOSITS - Maturities by Year (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Deposits [Abstract]
Over 1 year to 2 years	$ 406,295	$ 165,296
Over 1 year to 2 years	305,895	95,728
Over 2 years to 3 years	115,878	79,306
Over 3 years to 4 years	24,459	56,717
Over 4 years to 5 years	13,685	18,145
Over 5 years	134	1,245
Total time deposits	$ 866,346	$ 416,437

BORROWED FUNDS - Narrative (Det

BORROWED FUNDS - Narrative (Details) - USD ($)	Jan. 13, 2017	Apr. 30, 2008	Dec. 31, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Average balance outstanding			$ 590,100,000	$ 368,400,000
Average interest rate for year			1.21%	0.80%
Short-term debt			$ 649,498,000	$ 394,480,000
Amount			180,223,000	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 FHLB
Debt Instrument [Line Items]
Secured line of credit maintained			1,000,000
Short-term line of credit outstanding			0	0
Short-term debt			608,792,000	372,700,000
Amount			137,190,000	137,116,000
Federal Reserve Bank Advances
Debt Instrument [Line Items]
Secured line of credit maintained			117,100,000
Short-term debt			0	0
Federal Home Loan Bank Certificates and Obligations FHLB Callable Advances
Debt Instrument [Line Items]
Amount			27,000,000	17,000,000
Federal Home Loan Bank Certificates and Obligations FHLB Amortizing Advances
Debt Instrument [Line Items]
Amount			683,000	0
Subordinated borrowings
Debt Instrument [Line Items]
Amount			$ 38,033,000	$ 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			5.04%	4.41%
Subordinated borrowings | LIBOR
Debt Instrument [Line Items]
Interest rate margin		3.45%
Federal Home Loan Bank of Boston
Debt Instrument [Line Items]
Maximum outstanding at any month end			$ 720,900,000	$ 427,100,000

BORROWED FUNDS - Summary of Bor

BORROWED FUNDS - Summary of Borrowed Funds (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Short-term borrowings
Amount	$ 649,498	$ 394,480
Weighted Average Rate	1.43%	0.93%
Long-term borrowings
Amount	$ 180,223	$ 142,116
Weighted Average Rate	2.47%	1.69%
Total borrowings	$ 829,721	$ 536,596
Weighted Average Rate	1.66%	1.13%
Advances from the FHLB
Short-term borrowings
Amount	$ 608,792	$ 372,700
Weighted Average Rate	1.49%	0.97%
Long-term borrowings
Amount	$ 137,190	$ 137,116
Weighted Average Rate	1.72%	1.59%
Other borrowings
Short-term borrowings
Amount	$ 40,706	$ 21,780
Weighted Average Rate	0.59%	0.29%
Subordinated borrowings
Long-term borrowings
Amount	$ 38,033	$ 0
Weighted Average Rate	4.88%	0.00%
Junior subordinated borrowings
Long-term borrowings
Amount	$ 5,000	$ 5,000
Weighted Average Rate	4.89%	4.41%

BORROWED FUNDS - Summary of Mat

BORROWED FUNDS - Summary of Maturities of FHLBB (Details) - Fixed rate advances $ in Thousands	Dec. 31, 2017USD ($)
Amount
2,018	$ 608,792
2,019	104,954
2,020	29,920
2,021	1,633
2,022	0
2023 and thereafter	683
Total FHLB advances	$ 745,982
Weighted Average Rate
2,018	1.49%
2,019	1.66%
2,020	1.87%
2,021	2.32%
2,022	0.00%
2023 and thereafter	2.80%
Total FHLB advances	1.53%

EMPLOYEE BENEFIT PLANS - Narrat

EMPLOYEE BENEFIT PLANS - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Jan. 13, 2017
Defined Benefit Plan Disclosure [Line Items]
Total 401(k) expense	$ 970,000	$ 439,000	$ 411,000
Split-dollar life insurance agreement
Defined Benefit Plan Disclosure [Line Items]
Accrued liability	687,000			$ 697,000
Certain prior executives and senior officers | Salary continuation agreement
Defined Benefit Plan Disclosure [Line Items]
Accrued liability	8,100,000			$ 7,700,000
Salary continuation agreement expense	581,000
Pension Plans
Defined Benefit Plan Disclosure [Line Items]
After tax components of accumulated other comprehensive loss, not yet recognized in net periodic pension cost	208,000
Expected cash contributions	0
Expected amortization from accumulated other comprehensive loss into net periodic pension cost	$ 0
Pension Plans | Equity securities
Defined Benefit Plan Disclosure [Line Items]
Target asset allocation	48.00%
Pension Plans | Fixed-income securities
Defined Benefit Plan Disclosure [Line Items]
Target asset allocation	52.00%
Non-qualified Supplemental Executive Retirement Plan
Defined Benefit Plan Disclosure [Line Items]
After tax components of accumulated other comprehensive loss, not yet recognized in net periodic pension cost	$ 348,000
Expected amortization from accumulated other comprehensive loss into net periodic pension cost	$ 29,000

EMPLOYEE BENEFIT PLANS - Change

EMPLOYEE BENEFIT PLANS - Changes in Projected Benefit Obligations, Fair Value of Plan Assets, and Funded Status of Plan (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Change in fair value of plan assets:
Fair value of plan assets on acquisition date	$ 10,622
Fair value of plan assets at end of year		$ 10,622
Pension Plans
Change in projected benefit obligation:
Projected benefit obligation on acquisition date	8,642
Service cost	0
Interest cost	334
Actuarial gain	662
Benefits paid	(269)
Settlements	(349)
Projected benefit obligation at end of year	9,020	8,642
Accumulated benefit obligation	9,020
Change in fair value of plan assets:
Expected return on plan assets	1,022
Contributions by employer	0
Benefits paid	(269)
Settlements	(349)
Fair value of plan assets at end of year	11,026
Overfunded status	(2,006)
Amounts recognized in consolidated balance sheet assets (liabilities)	2,006
Non-qualified Supplemental Executive Retirement Plan
Change in projected benefit obligation:
Projected benefit obligation on acquisition date	3,670	3,811
Service cost	0	72
Interest cost	116	128
Actuarial gain	16	(50)
Benefits paid	(351)	(291)
Projected benefit obligation at end of year	3,451	3,670
Accumulated benefit obligation	3,451	3,670
Change in fair value of plan assets:
Fair value of plan assets on acquisition date	0	0
Expected return on plan assets	0	0
Contributions by employer	351	291
Benefits paid	(351)	(291)
Fair value of plan assets at end of year	0	0
Overfunded status	3,451	3,670
Amounts recognized in consolidated balance sheet assets (liabilities)	$ (3,451)	$ (3,720)

EMPLOYEE BENEFIT PLANS - Schedu

EMPLOYEE BENEFIT PLANS - Schedule of Net Benefit Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Pension Plans
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 0
Interest cost	334
Expected return on plan assets	(706)
Settlement Charge	13
Net periodic pension benefit	(359)
Non-qualified Supplemental Executive Retirement Plan
Defined Benefit Plan Disclosure [Line Items]
Service cost	0	$ 72
Interest cost	116	128
Expected return on plan assets	0	0
Amortization of unrecognized actuarial loss	21	28
Net periodic pension benefit	$ 137	$ 228

EMPLOYEE BENEFIT PLANS - Sche85

EMPLOYEE BENEFIT PLANS - Schedule of Defined Benefit Plan Amounts Recognized in Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Defined Benefit Plan Disclosure [Line Items]
Total recognized in accumulated other comprehensive income (pre-tax)	$ 328	$ (90)	$ (27)
Pension Plans
Defined Benefit Plan Disclosure [Line Items]
Actuarial loss (gain)	346
Settlement charge	(13)
Total recognized in accumulated other comprehensive income (pre-tax)	333
Total recognized in net periodic pension cost and other comprehensive income (pre-tax)	(26)
Non-qualified Supplemental Executive Retirement Plan
Defined Benefit Plan Disclosure [Line Items]
Amortization of actuarial loss	21	28
Amortization of prior service credit	0	0
Actuarial loss (gain)	16	(50)
Total recognized in accumulated other comprehensive income (pre-tax)	(5)	(78)
Total recognized in net periodic pension cost and other comprehensive income (pre-tax)	$ 132	$ 150

EMPLOYEE BENEFIT PLANS - Sche86

EMPLOYEE BENEFIT PLANS - Schedule of Assumptions Used (Details)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Pension Plans
Projected benefit obligation
Discount rate beginning of year	3.56%
Net periodic pension cost
Discount rate	4.09%
Long term rate of return on plan assets	7.00%
Non-qualified Supplemental Executive Retirement Plan
Projected benefit obligation
Discount rate beginning of year	3.13%	3.31%	3.48%

EMPLOYEE BENEFIT PLANS - Sche87

EMPLOYEE BENEFIT PLANS - Schedule of Allocation of Plan Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Defined Benefit Plan Disclosure [Line Items]
Plan assets		$ 10,622
Pension Plans
Defined Benefit Plan Disclosure [Line Items]
Plan assets	$ 11,026
Pension Plans | Recurring
Defined Benefit Plan Disclosure [Line Items]
Plan assets	11,025
Pension Plans | Recurring | Large-cap
Defined Benefit Plan Disclosure [Line Items]
Plan assets	2,143
Pension Plans | Recurring | Mid-cap
Defined Benefit Plan Disclosure [Line Items]
Plan assets	612
Pension Plans | Recurring | Small-cap
Defined Benefit Plan Disclosure [Line Items]
Plan assets	613
Pension Plans | Recurring | International
Defined Benefit Plan Disclosure [Line Items]
Plan assets	1,150
Pension Plans | Recurring | Fixed-income - core plus
Defined Benefit Plan Disclosure [Line Items]
Plan assets	3,896
Pension Plans | Recurring | Intermediate duration
Defined Benefit Plan Disclosure [Line Items]
Plan assets	1,316
Pension Plans | Recurring | Common stock
Defined Benefit Plan Disclosure [Line Items]
Plan assets	610
Pension Plans | Recurring | Common/collective trusts - large-cap
Defined Benefit Plan Disclosure [Line Items]
Plan assets	555
Pension Plans | Recurring | Cash equivalents - money market
Defined Benefit Plan Disclosure [Line Items]
Plan assets	130
Pension Plans | Level 1 | Recurring
Defined Benefit Plan Disclosure [Line Items]
Plan assets	10,470
Pension Plans | Level 1 | Recurring | Large-cap
Defined Benefit Plan Disclosure [Line Items]
Plan assets	2,143
Pension Plans | Level 1 | Recurring | Mid-cap
Defined Benefit Plan Disclosure [Line Items]
Plan assets	612
Pension Plans | Level 1 | Recurring | Small-cap
Defined Benefit Plan Disclosure [Line Items]
Plan assets	613
Pension Plans | Level 1 | Recurring | International
Defined Benefit Plan Disclosure [Line Items]
Plan assets	1,150
Pension Plans | Level 1 | Recurring | Fixed-income - core plus
Defined Benefit Plan Disclosure [Line Items]
Plan assets	3,896
Pension Plans | Level 1 | Recurring | Intermediate duration
Defined Benefit Plan Disclosure [Line Items]
Plan assets	1,316
Pension Plans | Level 1 | Recurring | Common stock
Defined Benefit Plan Disclosure [Line Items]
Plan assets	610
Pension Plans | Level 1 | Recurring | Common/collective trusts - large-cap
Defined Benefit Plan Disclosure [Line Items]
Plan assets	0
Pension Plans | Level 1 | Recurring | Cash equivalents - money market
Defined Benefit Plan Disclosure [Line Items]
Plan assets	130
Pension Plans | Level 2 | Recurring
Defined Benefit Plan Disclosure [Line Items]
Plan assets	555
Pension Plans | Level 2 | Recurring | Large-cap
Defined Benefit Plan Disclosure [Line Items]
Plan assets	0
Pension Plans | Level 2 | Recurring | Mid-cap
Defined Benefit Plan Disclosure [Line Items]
Plan assets	0
Pension Plans | Level 2 | Recurring | Small-cap
Defined Benefit Plan Disclosure [Line Items]
Plan assets	0
Pension Plans | Level 2 | Recurring | Fixed-income - core plus
Defined Benefit Plan Disclosure [Line Items]
Plan assets	0
Pension Plans | Level 2 | Recurring | Intermediate duration
Defined Benefit Plan Disclosure [Line Items]
Plan assets	0
Pension Plans | Level 2 | Recurring | Common stock
Defined Benefit Plan Disclosure [Line Items]
Plan assets	0
Pension Plans | Level 2 | Recurring | Common/collective trusts - large-cap
Defined Benefit Plan Disclosure [Line Items]
Plan assets	555
Pension Plans | Level 2 | Recurring | Cash equivalents - money market
Defined Benefit Plan Disclosure [Line Items]
Plan assets	$ 0

EMPLOYEE BENEFIT PLANS - Sche88

EMPLOYEE BENEFIT PLANS - Schedule of Expected Benefit Payments (Details) $ in Thousands	Dec. 31, 2017USD ($)
Pension Plans
Defined Benefit Plan Disclosure [Line Items]
2,018	$ 342
2,019	368
2,020	392
2,021	422
2,022	439
2023-2036	2,316
Non-qualified Supplemental Executive Retirement Plan
Defined Benefit Plan Disclosure [Line Items]
2,018	378
2,019	378
2,020	293
2,021	260
2,022	260
2023-2036	$ 2,778

INCOME TAXES - Narrative (Detai

INCOME TAXES - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Deferred tax assets, net	$ 7,180	$ 5,990
Remeasurement of net deferred tax asset resulting in additional income tax expense	4,000
Deferred tax liability for temporary differences recorded as provisional amount	$ 1,400

INCOME TAXES - Components of In

INCOME TAXES - Components of Income Tax Expense (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Current:
Federal Tax Expense									$ 8,705,000	$ 5,189,000	$ 5,607,000
State Tax Expense									1,039,000	217,000	218,000
Total Current Expense									9,744,000	5,406,000	5,825,000
Deferred									2,898,000	470,000	142,000
Impact of federal tax reform enactment									3,988,000	0	0
Income Tax Expense (Benefit)	$ 8,545,000	$ 3,575,000	$ 3,029,000	$ 1,481,000	$ 426,000	$ 1,850,000	$ 1,804,000	$ 1,796,000	$ 16,630,000	$ 5,876,000	$ 5,967,000

INCOME TAXES - Effective Income

INCOME TAXES - Effective Income Tax Reconciliation (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Amount
Statutory Tax Rate									$ 14,918,000	$ 7,283,000	$ 7,392,000
State taxes, net of federal benefit									986,000	141,000	142,000
Tax exempt interest									(2,074,000)	(1,388,000)	(1,303,000)
Federal tax credits									(130,000)	0	0
Officers' life insurance									(538,000)	(244,000)	(209,000)
Acquisition Costs									89,000	289,000	0
Stock-based compensation plans									(241,000)	0	0
Impact of federal tax reform enactment									3,988,000	0	0
Other									(368,000)	(205,000)	(55,000)
Income Tax Expense (Benefit)	$ 8,545,000	$ 3,575,000	$ 3,029,000	$ 1,481,000	$ 426,000	$ 1,850,000	$ 1,804,000	$ 1,796,000	$ 16,630,000	$ 5,876,000	$ 5,967,000
Rate
Statutory Tax Rate									35.00%	35.00%	35.00%
State taxes, net of federal benefit									2.31%	0.68%	0.67%
Tax exempt interest									(4.87%)	(6.67%)	(6.17%)
Federal tax credits									(0.30%)	0.00%	0.00%
Officers' life insurance									(1.26%)	(1.17%)	(0.99%)
Acquisition Costs									0.21%	1.39%	0.00%
Stock-based compensation plans									(0.57%)	0.00%	0.00%
Impact of federal tax reform enactment									9.36%	0.00%	0.00%
Other									(0.86%)	(0.99%)	(0.26%)
Effective Tax Rate									39.02%	28.24%	28.25%

INCOME TAXES - Deferred Tax Ass

INCOME TAXES - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Deferred Tax Assets, Gross [Abstract]
Allowance for loan losses	$ 2,729	$ 3,733
Equity compensation	3,333	1,018
Unrealized gain or loss on securities available for sale	649	1,144
Unrealized gain or loss on derivatives	853	968
Unfunded post-retirement benefits		219
Other real estate owned	8	12
Non-accrual interest	273	215
Write down of impaired investments		626
Core deposit intangible		82
Acquisition fair value adjustments	4,000
Equity compensation	297	310
Contract incentives	594
Other	409	110
Total	13,145	8,437
Deferred Tax Liabilities, Gross [Abstract]
Depreciation	1,356	537
Deferred loan origination costs	655	517
Branch acquisition costs and goodwill	737	760
Core deposit intangible	1,525
Prepaid expenses	302	275
Interest rate cap premium amortization	276	352
Mortgage servicing rights	769	5
Prepaid pension	345
Other		1
Total	$ 5,965	$ 2,447

DERIVATIVE FINANCIAL INSTRUME93

DERIVATIVE FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2014
Derivative [Line Items]
Notional amount	$ 130,205
Derivative asset (liability), fair value	447
Interest rate caps agreements
Derivative [Line Items]
Premiums paid			$ 4,600
Cap interest rate			3.00%
Effective percentage interest rate, maximum			3.00%
Derivative, unamortized premium	4,300	$ 4,500
Cash Flow Hedges | Designated as Hedging Instrument
Derivative [Line Items]
Notional amount	$ 90,000
Remaining weighted average maturity	5 years 1 month 6 days
Derivative asset (liability), fair value	$ 669
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 1 month 6 days	6 years 1 month 6 days
Derivative asset (liability), fair value	$ 669	$ 1,700

DERIVATIVE FINANCIAL INSTRUME94

DERIVATIVE FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES - Derivative Instruments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional Amount	$ 130,205
Estimated Fair Value Asset (Liability)	447
Designated as Hedging Instrument | Cash flow hedges:
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional Amount	$ 90,000
Weighted Average Maturity	5 years 1 month 6 days
Estimated Fair Value Asset (Liability)	$ 669
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
Weighted Average Maturity	5 years 1 month 6 days	6 years 1 month 6 days
Estimated Fair Value Asset (Liability)	$ 669	$ 1,700
Realized gain (loss)	(257)	(50)
Designated as Hedging Instrument | Economic hedges:
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional Amount	$ 20,352
Weighted Average Maturity	2 months 12 days
Estimated Fair Value Asset (Liability)	$ (221)
Designated as Hedging Instrument | Economic hedges: | Forward sale commitments
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional Amount	$ 20,352
Weighted Average Maturity	2 months 12 days
Estimated Fair Value Asset (Liability)	$ (221)
Realized gain (loss)	(77)	0
Not Designated as Hedging Instrument
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional Amount	$ 19,853
Weighted Average Maturity	2 months 12 days
Estimated Fair Value Asset (Liability)	$ (1)
Not Designated as Hedging Instrument | Interest rate lock commitments
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional Amount	$ 19,853
Weighted Average Maturity	2 months 12 days
Estimated Fair Value Asset (Liability)	$ (1)
Realized gain (loss)	$ (22)	$ 0

OTHER COMMITMENTS, CONTINGENC95

OTHER COMMITMENTS, CONTINGENCIES, AND OFF-BALANCE SHEET ACTIVITIES - Schedule of Contractual Amounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Loss Contingencies [Line Items]
Contractual amounts of commitments and contingent liabilities	$ 383,992	$ 161,269
Commitments to originate new loans
Loss Contingencies [Line Items]
Contractual amounts of commitments and contingent liabilities	52,438	41,731
Unused funds on commercial and other lines of credit
Loss Contingencies [Line Items]
Contractual amounts of commitments and contingent liabilities	243,153	98,823
Unadvanced funds on construction and real estate loans
Loss Contingencies [Line Items]
Contractual amounts of commitments and contingent liabilities	$ 87,915	20,330
Standby letters of credit
Loss Contingencies [Line Items]
Maturity period (in years)	5 years
Contractual amounts of commitments and contingent liabilities	$ 486	$ 385

OTHER COMMITMENTS, CONTINGENC96

OTHER COMMITMENTS, CONTINGENCIES, AND OFF-BALANCE SHEET ACTIVITIES - Operating Lease Obligations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
2,018	$ 841
2,019	764
2,020	551
2,021	378
2,022	349
2023 and thereafter	577
Total	3,460
Rent expense	$ 872	$ 352	$ 394

SHAREHOLDERS_ EQUITY AND EARN97

SHAREHOLDERS’ EQUITY AND EARNINGS PER COMMON SHARE - Actual and Required Capital Ratios (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Tier 1 capital to risk-weighted assets
Capital	$ 307,305	$ 171,558
Actual
Total capital to risk weighted assets	13.73%	16.50%
Common equity tier 1 capital to risk weighted assets	11.26%	15.00%
Tier 1 capital to risk weighted assets	12.19%	15.00%
Tier 1 capital to average assets	8.10%	8.90%
Leverage Capital Ratio Risk Based Capital Required For Capital Adequacy	$ 134,758	$ 69,722
Tier One Risk Based Capital Required for Capital Adequacy	134,286	62,323
Common Equity Tier One Risk Based Capital Required For Capital Adequacy	100,714	46,742
Capital Required for Capital Adequacy	$ 179,047	$ 83,097
Minimum Capital Requirement
Total capital to risk weighted assets	8.00%	8.00%
Common equity tier 1 capital to risk weighted assets	4.50%	4.50%
Tier 1 capital to average assets	6.00%	6.00%
Tier 1 capital to risk weighted assets	4.00%	4.00%
Leverage Capital Ratio Risk Based Capital Required To Be Well Capitalized	$ 168,447	$ 87,152
Tier One Risk Based Capital Required to be Well Capitalized	179,047	83,097
Common Equity Tier One Risk Based Capital Required To Be Well Capitalized	145,476	67,516
Capital Required to be Well Capitalized	$ 234,999	$ 109,065
Minimum to be Well Capitalized Under Prompt Corrective Action Provisions
Total capital to risk weighted assets	10.50%	10.50%
Common equity tier 1 capital to risk weighted assets	6.50%	6.50%
Tier 1 capital to risk weighted assets	8.00%	8.00%
Tier 1 capital to average assets	5.00%	5.00%
Leverage Capital Ratio Risk Based Total Assets	$ 272,716	$ 155,905
Tier One Risk Based Capital	272,716	155,905
Common Equity Tier One	252,096	155,905
Bank
Tier 1 capital to risk-weighted assets
Capital	$ 306,495	$ 173,458
Actual
Total capital to risk weighted assets	13.71%	16.70%
Common equity tier 1 capital to risk weighted assets	12.92%	15.20%
Tier 1 capital to risk weighted assets	12.92%	15.20%
Tier 1 capital to average assets	8.58%	9.10%
Leverage Capital Ratio Risk Based Capital Required For Capital Adequacy	$ 134,702	$ 69,683
Tier One Risk Based Capital Required for Capital Adequacy	134,151	62,273
Common Equity Tier One Risk Based Capital Required For Capital Adequacy	100,613	46,705
Capital Required for Capital Adequacy	$ 178,868	$ 83,031
Minimum Capital Requirement
Total capital to risk weighted assets	8.00%	8.00%
Common equity tier 1 capital to risk weighted assets	4.50%	4.50%
Tier 1 capital to average assets	6.00%	6.00%
Tier 1 capital to risk weighted assets	4.00%	4.00%
Leverage Capital Ratio Risk Based Capital Required To Be Well Capitalized	$ 168,378	$ 87,104
Tier One Risk Based Capital Required to be Well Capitalized	178,868	83,031
Common Equity Tier One Risk Based Capital Required To Be Well Capitalized	145,331	67,463
Capital Required to be Well Capitalized	$ 234,764	$ 108,978
Minimum to be Well Capitalized Under Prompt Corrective Action Provisions
Total capital to risk weighted assets	10.50%	10.50%
Common equity tier 1 capital to risk weighted assets	6.50%	6.50%
Tier 1 capital to risk weighted assets	8.00%	8.00%
Tier 1 capital to average assets	5.00%	5.00%
Leverage Capital Ratio Risk Based Total Assets	$ 288,906	$ 157,805
Tier One Risk Based Capital	288,906	157,805
Common Equity Tier One	$ 288,906	$ 157,805

SHAREHOLDERS_ EQUITY AND EARN98

SHAREHOLDERS’ EQUITY AND EARNINGS PER COMMON SHARE - Components of AOCI (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive loss	$ (4,554)	$ (4,326)
Net unrealized loss on AFS securities
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other accumulated comprehensive income (loss), before tax:	(2,741)	(3,269)
Income taxes related to items of accumulated other comprehensive loss:	(1,030)	(1,144)
Net unrealized loss on derivative hedges
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other accumulated comprehensive income (loss), before tax:	(3,604)	(2,766)
Income taxes related to items of accumulated other comprehensive loss:	(1,354)	(968)
Net unrealized loss on post-retirement plans
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other accumulated comprehensive income (loss), before tax:	(950)	(622)
Income taxes related to items of accumulated other comprehensive loss:	$ (357)	$ (219)

SHAREHOLDERS_ EQUITY AND EARN99

SHAREHOLDERS’ EQUITY AND EARNINGS PER COMMON SHARE - Components of OCI (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Net unrealized gain (loss) arising during the period
Net of Tax	$ (229)	$ (5,049)	$ (2,220)
Less: reclassification adjustment for gains (losses) realized in net income
Net of Tax	(1)	2,906	842
Other comprehensive income (loss)
Before Tax	(638)	(12,241)	(4,721)
Tax Effect	410	4,286	1,659
Total other comprehensive loss	(228)	(7,955)	(3,062)
Net unrealized loss on AFS securities
Net unrealized gain (loss) arising during the period
Before Tax	547	(7,561)	(2,031)
Tax Effect	(121)	2,647	710
Net of Tax	426	(4,914)	(1,321)
Less: reclassification adjustment for gains (losses) realized in net income
Before Tax	19	4,498	1,334
Tax Effect	(7)	(1,574)	(467)
Net of Tax	12	2,924	867
Other comprehensive income (loss)
Before Tax	528	(12,059)	(3,365)
Tax Effect	(114)	4,221	1,177
Total other comprehensive loss	414	(7,838)	(2,188)
Net unrealized loss on derivative hedges
Net unrealized gain (loss) arising during the period
Before Tax	(838)	(272)	(1,383)
Tax Effect	386	95	484
Net of Tax	(452)	(177)	(899)
Less: reclassification adjustment for gains (losses) realized in net income
Before Tax	0	0	0
Tax Effect	0	0	0
Net of Tax	0	0	0
Other comprehensive income (loss)
Before Tax	(838)	(272)	(1,383)
Tax Effect	386	95	484
Total other comprehensive loss	(452)	(177)	(899)
Net unrealized loss on post-retirement plans
Net unrealized gain (loss) arising during the period
Before Tax	(349)	62	(11)
Tax Effect	146	(20)	11
Net of Tax	(203)	42	0
Less: reclassification adjustment for gains (losses) realized in net income
Before Tax	(21)	(28)	(38)
Tax Effect	8	10	13
Net of Tax	(13)	(18)	(25)
Other comprehensive income (loss)
Before Tax	(328)	90	27
Tax Effect	138	(30)	(2)
Total other comprehensive loss	$ (190)	$ 60	$ 25

SHAREHOLDERS_ EQUITY AND EAR100

SHAREHOLDERS’ EQUITY AND EARNINGS PER COMMON SHARE - Changes in AOCI (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Balance at beginning of period	$ 156,740	$ 154,152	$ 146,287
Other comprehensive gain (loss) before reclassifications	(229)	(5,049)	(2,220)
Less: amounts reclassified from accumulated other comprehensive income	1	(2,906)	(842)
Total other comprehensive loss	(228)	(7,955)	(3,062)
Balance at end of period	354,641	156,740	154,152
Net unrealized loss on AFS securities
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Balance at beginning of period	(2,125)	5,713	7,901
Other comprehensive gain (loss) before reclassifications	426	(4,914)	(1,321)
Less: amounts reclassified from accumulated other comprehensive income	(12)	(2,924)	(867)
Total other comprehensive loss	414	(7,838)	(2,188)
Balance at end of period	(1,711)	(2,125)	5,713
Net unrealized loss on derivative hedges
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Balance at beginning of period	(1,798)	(1,621)	(722)
Other comprehensive gain (loss) before reclassifications	(452)	(177)	(899)
Less: amounts reclassified from accumulated other comprehensive income	0	0	0
Total other comprehensive loss	(452)	(177)	(899)
Balance at end of period	(2,250)	(1,798)	(1,621)
Net unrealized loss on post-retirement plans
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Balance at beginning of period	(403)	(463)	(488)
Other comprehensive gain (loss) before reclassifications	(203)	42	0
Less: amounts reclassified from accumulated other comprehensive income	13	18	25
Total other comprehensive loss	(190)	60	25
Balance at end of period	(593)	(403)	(463)
Accumulated other comprehensive (loss) income
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Balance at beginning of period	(4,326)	3,629	6,691
Total other comprehensive loss	(228)	(7,955)	(3,062)
Balance at end of period	$ (4,554)	$ (4,326)	$ 3,629

SHAREHOLDERS_ EQUITY AND EAR101

SHAREHOLDERS’ EQUITY AND EARNINGS PER COMMON SHARE - Amounts Reclassified Out of AOCI (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Amounts reclassified out of each component of accumulated other comprehensive income
Non-interest income	$ 6,518	$ 6,960	$ 6,558	$ 5,946	$ 2,035	$ 3,372	$ 3,614	$ 3,328	$ 25,982	$ 12,349	$ 8,979
Tax expense	$ (8,545)	$ (3,575)	$ (3,029)	$ (1,481)	$ (426)	$ (1,850)	$ (1,804)	$ (1,796)	(16,630)	(5,876)	(5,967)
Net unrealized loss on AFS securities
Amounts reclassified out of each component of accumulated other comprehensive income
Tax effect									(7)	(1,574)	(467)
Net unrealized 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	4,498	1,334
Tax expense									(7)	(1,574)	(467)
Net of tax									12	2,924	867
Net unrealized loss on post-retirement plans
Amounts reclassified out of each component of accumulated other comprehensive income
Before tax									(21)	(28)	(38)
Tax effect									8	10	13
Total reclassifications for the period									$ (13)	$ (18)	$ (25)

SHAREHOLDERS_ EQUITY AND EAR102

SHAREHOLDERS’ EQUITY AND EARNINGS PER COMMON SHARE - Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Equity [Abstract]
Net income	$ 6,609	$ 8,617	$ 6,556	$ 4,211	$ 2,584	$ 3,632	$ 4,311	$ 4,406	$ 25,993	$ 14,933	$ 15,153
Average number of basic common shares outstanding	15,437,000	15,420,000	15,393,000	14,471,000	9,096,000	9,064,000	9,032,000	9,014,000	15,183,615	9,068,624	8,970,368
Plus: dilutive effect of stock options and awards outstanding									106,795	74,029	120,018
Average number of diluted common shares outstanding	15,537,000	15,511,000	15,506,000	14,591,000	9,215,000	9,162,000	9,129,000	9,122,000	15,290,410	9,142,653	9,090,386
Anti-dilutive options excluded from earnings calculation									8,659	90,249	129,198
Earnings Per Share, Basic and Diluted [Abstract]
Basic (in dollars per share)	$ 0.43	$ 0.56	$ 0.43	$ 0.29	$ 0.28	$ 0.40	$ 0.48	$ 0.49	$ 1.71	$ 1.65	$ 1.69
Diluted (in dollars per share)	$ 0.43	$ 0.56	$ 0.42	$ 0.29	$ 0.28	$ 0.40	$ 0.47	$ 0.48	$ 1.70	$ 1.63	$ 1.67

STOCK-BASED COMPENSATION PLA103

STOCK-BASED COMPENSATION PLANS - Narrative (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Intrinsic value of options exercised	$ 748	$ 760	$ 708
Unrecognized compensation cost	$ 1,700
Unrecognized compensation cost, expense recognition period	2 years 1 month 6 days
ISOP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized for issuance	1,012,500
Term of plan	10 years
ISOP | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years
ISOP | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	7 years
2009 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized for issuance	393,750
Term of plan	10 years
Number of common stock shares awarded as RSA's, maximum	168,750
Stock award granted to one individual, maximum	45,000
2015 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized for issuance	420,000
Term of plan	10 years
Stock award granted to one individual, maximum	30,000
Shares available for grant under this plan	185,223
Long Term Incentive Program
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Term of plan	3 years
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost	$ 64
Unrecognized compensation cost, expense recognition period	1 year 22 days
Stock options | Weighted Average
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost, expense recognition period	6 years
Stock options and restricted stock awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Tax benefit recognized from compensation expense	$ 308	274	135
Restricted stock units and performance stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Tax benefit recognized from compensation expense	$ 423	$ 320	$ 214
Performance stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair market value on granted shares (usd per share)	$ 26.74	$ 21.02
Performance period required	3 years	3 years
Current assumption based shares earned, percentage	20.71%	129.86%
Current assumptions base shares earned, target shares	13,318	13,969
Current assumptions base shares earned, shares	2,758	18,140
Performance stock units | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized for issuance	0	0
Performance stock units | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized for issuance	19,973	20,949
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years
Fair market value on granted shares (usd per share)	$ 28.48	$ 23.20
Restricted stock units | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair market value on granted shares (usd per share)	26.86	22.95
Restricted stock units | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair market value on granted shares (usd per share)	$ 30.93	$ 24.57

STOCK-BASED COMPENSATION PLA104

STOCK-BASED COMPENSATION PLANS - Allocation of Recognized Compensation Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total compensation expense	$ 1,274	$ 1,278	$ 816
Stock options and restricted stock awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total compensation expense	399	543	306
Performance stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total compensation expense	290	304	376
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total compensation expense	$ 585	$ 431	$ 134

STOCK-BASED COMPENSATION PLA105

STOCK-BASED COMPENSATION PLANS - Schedule of Fair Value Assumptions (Details)	12 Months Ended
	Dec. 31, 2015$ / sharesshares
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Risk free interest rate	1.16%
Expected market volatility factor for the Company's stock	41.22%
Dividend yield	3.07%
Expected life of the options (years)	6 years
Options granted | shares	125,269
Estimated fair value of options granted | $ / shares	$ 6.49

STOCK-BASED COMPENSATION PLA106

STOCK-BASED COMPENSATION PLANS - Summary of Stock Options Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Number of Stock Options Outstanding
Beginning balance (in shares)	236,763	344,159
Granted (in shares)	0	0
Exercised (in shares)	(55,725)	(85,085)
Forfeited (in shares)	(11,117)	(22,311)
Ending balance (in shares)	169,921	236,763
Ending vested and expected to vest (in shares)	169,921	234,709
Exercisable, outstanding (in shares)	100,317	90,807
Weighted Average Exercise Price
Beginning balance (usd per share)	$ 17.99	$ 17.56
Granted (usd per share)	0	0
Exercised (usd per share)	15.19	16.10
Forfeited (usd per share)	17.38	18.49
Ending balance (usd per share)	18.95	17.99
Ending vested and expected to vest (usd per share)	18.95	18.04
Exercisable (usd per share)	$ 18.66	$ 16.08
Aggregate Intrinsic Value
Value of ending outstanding balance	$ 1,370	$ 3,213
Ending vested and expected to vest	1,370	3,173
Exercisable, aggregate intrinsic value	$ 838	$ 1,406

STOCK-BASED COMPENSATION PLA107

STOCK-BASED COMPENSATION PLANS - Summary of Restricted Stock Award Activity (Details) - Restricted Stock Awards - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Number of Awards Outstanding
Beginning balance (in shares)	0	0
Awarded (in shares)	8,004	5,190
Vested (in shares)	(8,004)	(5,190)
Forfeited (in shares)	0	0
Ending balance (in shares)	0	0
Weighted Average Grant Date Fair Value
Beginning balance (usd per share)	$ 0	$ 0
Granted (usd per share)	29.96	28.86
Vested (usd per share)	29.96	28.86
Forfeited (usd per share)	0	0
Ending balance (usd per share)	$ 0	$ 0

STOCK-BASED COMPENSATION PLA108

STOCK-BASED COMPENSATION PLANS - Summary of Stock Units Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Performance Stock Units
Number of Units Outstanding
Beginning balance (in shares)	34,246	36,525
Awarded (in shares)	17,711	20,351
Forfeited (in shares)	(3,209)	(1,731)
Vested (in shares)	(15,121)	(20,899)
Ending balance (in shares)	33,627	34,246
Weighted Average Grant Date Fair Value
Beginning balance (usd per share)	$ 21.25	$ 18.49
Granted (usd per share)	26.74	21.02
Vested (usd per share)	18.84	16.09
Forfeited (usd per share)	21.51	22.40
Ending balance (usd per share)	$ 25.21	$ 21.25
Restricted Stock Units
Number of Units Outstanding
Beginning balance (in shares)	40,681	38,098
Awarded (in shares)	57,561	17,500
Forfeited (in shares)	(11,407)	(2,743)
Vested (in shares)	(12,667)	(12,174)
Ending balance (in shares)	74,168	40,681
Weighted Average Grant Date Fair Value
Beginning balance (usd per share)	$ 22.03	$ 20.64
Granted (usd per share)	28.48	23.20
Vested (usd per share)	21.49	19.34
Forfeited (usd per share)	25.43	22.10
Ending balance (usd per share)	$ 26.60	$ 22.03

FAIR VALUE MEASUREMENTS - Measu

FAIR VALUE MEASUREMENTS - Measured on Recurring Basis (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	$ 717,242	$ 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	6,972
US Government-sponsored enterprises
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	443,003	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	95,596	76,906
Private label
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	674	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	140,200	122,366
Corporate bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	30,797	0
Total Fair Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	717,242	528,856
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	0	0
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	717,242	528,856
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	0	0
Recurring | Total Fair Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	669	1,748
Derivative liabilities	(222)	0
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	6,972	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	443,003	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	95,596	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	674	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	140,200	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	30,797	0
Recurring | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	0	0
Derivative liabilities	0	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	669	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	443,003	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	95,596	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	674	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	140,200	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	30,797	0
Recurring | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	0	0
Derivative liabilities	(222)	0
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)	12 Months Ended
	Dec. 31, 2017USD ($)
Interest Rate Lock Commitment
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Roll Forward]
Beginning balance	$ 0
Acquisition of Lake Sunapee Bank, January 13, 2017	96,000
Goodwill adjustment Lake Sunapee Bank Merger	(75,000)
Realized (loss) recognized in non-interest income	(22,000)
Ending balance	(1,000)
Forward Commitments
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Roll Forward]
Beginning balance	0
Acquisition of Lake Sunapee Bank, January 13, 2017	23,000
Goodwill adjustment Lake Sunapee Bank Merger	(167,000)
Realized (loss) recognized in non-interest income	(77,000)
Ending balance	$ (221,000)

FAIR VALUE MEASUREMENTS - Unobs

FAIR VALUE MEASUREMENTS - Unobservable Inputs Recurring (Details)	12 Months Ended
	Dec. 31, 2017USD ($)
Quantitative information about the significant unobservable inputs within Level 3
Derivative asset (liability), fair value	$ 447,000
Level 3 | Recurring
Quantitative information about the significant unobservable inputs within Level 3
Total	(222,000)
Level 3 | Recurring | Interest Rate Lock Commitment
Quantitative information about the significant unobservable inputs within Level 3
Derivative asset (liability), fair value	$ (1,000)
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	$ (221,000)

FAIR VALUE MEASUREMENTS - Me112

FAIR VALUE MEASUREMENTS - Measured on Non-recurring Basis (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Assets
Other real estate owned	$ 122	$ 90
Non-recurring | Level 3
Assets
Total	15,073	6,804
Total Gains (Losses)	(231)
Non-recurring | Level 3 | Impaired loans
Assets
Impaired loans	10,793	6,709
Total Gains (Losses)	(231)
Non-recurring | Level 3 | Capitalized servicing rights
Assets
Capitalized servicing rights	4,158	5
Total Gains (Losses)	0
Non-recurring | Level 3 | Other real estate owned
Assets
Other real estate owned	122	$ 90
Total Gains (Losses)	$ 0

FAIR VALUE MEASUREMENTS - Un113

FAIR VALUE MEASUREMENTS - Unobservable Inputs Non-recurring (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Quantitative information about the significant unobservable inputs within Level 3
Other real estate owned	$ 122,000	$ 90,000
Non-recurring | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Total	15,073,000	6,804,000
Non-recurring | Fair value of collateral - appraised value | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Impaired loans	8,586,000	3,268,000
Other real estate owned	122,000	90,000
Non-recurring | Discounted cash flow | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Impaired loans	2,207,000	3,441,000
Capitalized servicing rights	4,158,000	5,000
Non-recurring | Impaired loans | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Impaired loans	$ 10,793,000	$ 6,709,000
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	15.70%	0.00%
Appraised value	$ 100,000	$ 0
Non-recurring | Impaired loans | Minimum | Discounted cash flow | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Discount rate	2.63%	3.25%
Cash flows	$ 6,000	$ 6,000
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	45.28%	51.00%
Appraised value	$ 7,545,000	$ 1,732,000
Non-recurring | Impaired loans | Maximum | Discounted cash flow | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Discount rate	9.50%	18.25%
Cash flows	$ 320,000	$ 861,000
Non-recurring | Capitalized servicing rights | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Capitalized servicing rights	$ 4,158,000	$ 5,000
Non-recurring | Capitalized servicing rights | Discounted cash flow | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Discount rate	10.10%	7.55%
Constant prepayment rate (CPR)	10.97%	17.09%
Non-recurring | Other real estate owned | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Other real estate owned	$ 122,000	$ 90,000
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	Dec. 31, 2017	Dec. 31, 2016
Financial Assets
Securities available for sale	$ 717,242	$ 528,856
Level 1
Financial Assets
Cash and cash equivalents	90,685	8,439
Securities available for sale	0	0
FHLB 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	717,242	528,856
FHLB bank stock	38,105	25,331
Net loans	0	0
Accrued interest receivable	3,347	6,051
Cash surrender value of bank-owned life insurance policies	57,997	24,450
Derivative assets	669	1,748
Financial Liabilities
Total deposits	2,348,574	1,048,932
Securities sold under agreements to repurchase	40,680	21,773
Federal Home Loan Bank advances	744,006	509,793
Derivative liabilities	0
Level 2 | Senior subordinated
Financial Liabilities
Subordinated borrowings	38,033	0
Level 2 | Junior subordinated
Financial Liabilities
Subordinated borrowings	3,782	3,560
Level 3
Financial Assets
Cash and cash equivalents	0	0
Securities available for sale	0	0
FHLB bank stock	0	0
Net loans	2,433,557	1,100,601
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	222
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	90,685	8,439
Securities available for sale	717,242	528,856
FHLB bank stock	38,105	25,331
Net loans	2,473,288	1,118,645
Accrued interest receivable	3,347	6,051
Cash surrender value of bank-owned life insurance policies	57,997	24,450
Derivative assets	669	1,748
Financial Liabilities
Total deposits	2,352,085	1,050,300
Securities sold under agreements to repurchase	40,706	21,780
Federal Home Loan Bank advances	745,982	509,816
Derivative liabilities	222
Carrying Amount | Senior subordinated
Financial Liabilities
Subordinated borrowings	38,033	0
Carrying Amount | Junior subordinated
Financial Liabilities
Subordinated borrowings	5,000	5,000
Total Fair Value
Financial Assets
Cash and cash equivalents	90,685	8,439
Securities available for sale	717,242	528,856
FHLB bank stock	38,105	25,331
Net loans	2,433,557	1,100,601
Accrued interest receivable	3,347	6,051
Cash surrender value of bank-owned life insurance policies	57,997	24,450
Derivative assets	669	1,748
Financial Liabilities
Total deposits	2,348,574	1,048,932
Securities sold under agreements to repurchase	40,680	21,773
Federal Home Loan Bank advances	744,006	509,793
Derivative liabilities	222
Total Fair Value | Senior subordinated
Financial Liabilities
Subordinated borrowings	38,033	0
Total Fair Value | Junior subordinated
Financial Liabilities
Subordinated borrowings	$ 3,782	$ 3,560

CONDENSED FINANCIAL STATEMEN115

CONDENSED FINANCIAL STATEMENTS OF PARENT COMPANY - Balance Sheets (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Assets
Cash due from Bar Harbor Bank and Trust	$ 34,262	$ 8,219
Premises and equipment	47,708	23,419
Other assets	24,389	14,817
Total assets	3,565,184	1,755,349
Liabilities and Shareholders Equity
Subordinated notes	43,033	5,000
Shareholders equity	354,641	156,740	$ 154,152	$ 146,287
Total liabilities and shareholders’ equity	3,565,184	1,755,349
Parent Company
Assets
Cash due from Bar Harbor Bank and Trust	2,400	1,302
Investment in subsidiaries	392,073	158,967
Premises and equipment	687	687
Other assets	939	137
Total assets	396,099	161,093
Liabilities and Shareholders Equity
Subordinated notes	38,033	0
Accrued expenses	3,425	4,353
Shareholders equity	354,641	156,740
Total liabilities and shareholders’ equity	$ 396,099	$ 161,093

CONDENSED FINANCIAL STATEMEN116

CONDENSED FINANCIAL STATEMENTS OF PARENT COMPANY - Statements of Income (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Condensed Financial Statements, Captions [Line Items]
Total revenue	$ 30,014	$ 30,438	$ 30,367	$ 27,318	$ 13,692	$ 14,371	$ 14,996	$ 14,664
Interest expense	6,660	6,585	5,856	4,813	3,189	3,124	2,972	2,828	$ 23,914	$ 12,113	$ 10,390
Non-interest expense	14,263	17,586	20,046	20,831	10,457	8,750	8,731	7,997	72,726	35,935	30,908
Income before income taxes	15,154	12,192	9,585	5,692	3,010	5,482	6,115	6,202	42,623	20,809	21,120
Income tax benefit	8,545	3,575	3,029	1,481	426	1,850	1,804	1,796	16,630	5,876	5,967
Net income	$ 6,609	$ 8,617	$ 6,556	$ 4,211	$ 2,584	$ 3,632	$ 4,311	$ 4,406	25,993	14,933	15,153
Parent Company
Condensed Financial Statements, Captions [Line Items]
Dividends from subsidiaries									13,907	6,473	5,407
Other									25	0	0
Total revenue									13,932	6,473	5,407
Interest expense									1,857	0	0
Non-interest expense									2,979	2,949	2,183
Total expense									4,836	2,949	2,183
Income before income taxes									9,096	3,524	3,224
Income tax benefit									(1,210)	(1,029)	(657)
Income before equity in undistributed income of subsidiaries									10,306	4,553	3,881
Equity in undistributed income of subsidiaries									15,687	10,380	11,272
Net income									$ 25,993	$ 14,933	$ 15,153

CONDENSED FINANCIAL STATEMEN117

CONDENSED FINANCIAL STATEMENTS OF PARENT COMPANY - Cash Flows (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Cash flows from operating activities:
Net income	$ 6,609	$ 8,617	$ 6,556	$ 4,211	$ 2,584	$ 3,632	$ 4,311	$ 4,406	$ 25,993	$ 14,933	$ 15,153
Adjustments to reconcile net income to net cash (used) provided by operating activities:
Net cash provided by operating activities									40,132	16,791	20,331
Cash flows from investing activities:
Acquisitions, net of cash paid									39,537	0	0
Net cash used in investing activities									(159,006)	(181,886)	(127,983)
Cash flows from financing activities:
Net cash provided by financing activities									201,120	163,814	107,572
Net change in cash and cash equivalents									82,246	(1,281)	(80)
Cash and cash equivalents at beginning of year				8,439				9,720	8,439	9,720	9,800
Cash and cash equivalents at end of year	90,685				8,439				90,685	8,439	9,720
Parent Company
Cash flows from operating activities:
Net income									25,993	14,933	15,153
Adjustments to reconcile net income to net cash (used) provided by operating activities:
Equity in undistributed income of subsidiaries									(15,687)	(10,380)	(11,272)
Other, net									(312)	1,336	854
Net cash provided by operating activities									9,994	5,889	4,735
Cash flows from investing activities:
Acquisitions, net of cash paid									1,939	0	0
Purchase of securities									0	0	0
Other, net									0	(1)	(1)
Net cash used in investing activities									1,939	(1)	(1)
Cash flows from financing activities:
Proceed from issuance of short term debt									0	0	0
Net proceeds from common stock									0	0	0
Net proceeds from reissuance of treasury stock									686	1,073	1,103
Common stock cash dividends paid									(11,505)	(6,577)	(6,040)
Other, net									(16)	0	0
Net cash provided by financing activities									(10,835)	(5,504)	(4,937)
Net change in cash and cash equivalents									1,098	384	(203)
Cash and cash equivalents at beginning of year				$ 1,302				$ 918	1,302	918	1,121
Cash and cash equivalents at end of year	$ 2,400				$ 1,302				$ 2,400	$ 1,302	$ 918

QUARTERLY DATA (UNAUDITED) (Det

QUARTERLY DATA (UNAUDITED) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
Interest and dividend income	$ 30,156	$ 30,063	$ 29,665	$ 26,185	$ 14,846	$ 14,123	$ 14,354	$ 14,164	$ 116,069	$ 57,487	$ 55,224
Interest expense	6,660	6,585	5,856	4,813	3,189	3,124	2,972	2,828	23,914	12,113	10,390
Net interest income	23,496	23,478	23,809	21,372	11,657	10,999	11,382	11,336	92,155	45,374	44,834
Non-interest income	6,518	6,960	6,558	5,946	2,035	3,372	3,614	3,328	25,982	12,349	8,979
Total revenue	30,014	30,438	30,367	27,318	13,692	14,371	14,996	14,664
Provision for loan losses	597	660	736	795	225	139	150	465	2,788	979	1,785
Non-interest expense	14,263	17,586	20,046	20,831	10,457	8,750	8,731	7,997	72,726	35,935	30,908
Income before income taxes	15,154	12,192	9,585	5,692	3,010	5,482	6,115	6,202	42,623	20,809	21,120
Income tax expense	8,545	3,575	3,029	1,481	426	1,850	1,804	1,796	16,630	5,876	5,967
Net income	$ 6,609	$ 8,617	$ 6,556	$ 4,211	$ 2,584	$ 3,632	$ 4,311	$ 4,406	$ 25,993	$ 14,933	$ 15,153
Basic (in dollars per share)	$ 0.43	$ 0.56	$ 0.43	$ 0.29	$ 0.28	$ 0.40	$ 0.48	$ 0.49	$ 1.71	$ 1.65	$ 1.69
Diluted (in dollars per share)	$ 0.43	$ 0.56	$ 0.42	$ 0.29	$ 0.28	$ 0.40	$ 0.47	$ 0.48	$ 1.70	$ 1.63	$ 1.67
Weighted average shares outstanding:
Basic (in shares)	15,437,000	15,420,000	15,393,000	14,471,000	9,096,000	9,064,000	9,032,000	9,014,000	15,183,615	9,068,624	8,970,368
Diluted (in shares)	15,537,000	15,511,000	15,506,000	14,591,000	9,215,000	9,162,000	9,129,000	9,122,000	15,290,410	9,142,653	9,090,386