Bar Harbor Bankshares (BHB) 10-Q 7 Aug 18 2018 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2018	Aug. 03, 2018
Document and Entity Information
Entity Registrant Name	BAR HARBOR BANKSHARES
Entity Central Index Key	743,367
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Document Type	10-Q
Document Period End Date	Jun. 30, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q2
Amendment Flag	false
Entity Common Stock, Shares Outstanding		15,503,628

CONSOLIDATED BALANCE SHEET

CONSOLIDATED BALANCE SHEET - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Assets
Cash and due from banks	$ 39,327	$ 34,262
Interest-bearing deposit with the Federal Reserve Bank	22,066	56,423
Total cash and cash equivalents	61,393	90,685
Securities available for sale, at fair value	710,147	717,242
Federal Home Loan Bank stock	38,712	38,105
Total securities	748,859	755,347
Commercial real estate	838,546	826,746
Commercial and industrial	400,293	379,423
Residential real estate	1,127,895	1,155,682
Consumer	118,332	123,762
Total loans	2,485,066	2,485,613
Less: Allowance for loan losses	(13,090)	(12,325)
Net loans	2,471,976	2,473,288
Premises and equipment, net	48,038	47,708
Other real estate owned	129	122
Goodwill	100,085	100,085
Other intangible assets	7,921	8,383
Cash surrender value of bank-owned life insurance	58,811	57,997
Deferred tax assets, net	10,309	7,180
Other assets	33,534	24,389
Total assets	3,541,055	3,565,184
Liabilities
Demand and other non-interest bearing deposits	341,773	349,055
NOW deposits	449,715	466,610
Savings deposits	350,339	364,799
Money market deposits	260,642	305,275
Time deposits	972,252	866,346
Total deposits	2,374,721	2,352,085
Senior borrowings	735,924	786,688
Subordinated borrowings	43,003	43,033
Total borrowings	778,927	829,721
Other liabilities	31,444	28,737
Total liabilities	3,185,092	3,210,543
Shareholders’ equity
Capital stock, par value $2.00; authorized 20,000,000 shares; issued 16,428,388 and 16,428,388 shares at June 30, 2018 and December 31, 2017, respectively	32,857	32,857
Additional paid-in capital	187,198	186,702
Retained earnings	156,139	144,977
Accumulated other comprehensive loss	(15,347)	(4,554)
Less: cost of 932,044 and 985,532 shares of treasury stock at June 30, 2018 and December 31, 2017, respectively	(4,884)	(5,341)
Total shareholders’ equity	355,963	354,641
Total liabilities and shareholders’ equity	$ 3,541,055	$ 3,565,184

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Jun. 30, 2018	Dec. 31, 2017
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	16,428,388
Treasury stock (in shares)	932,044	985,532

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Interest and dividend income
Loans	$ 25,934	$ 24,226	$ 51,060	$ 45,420
Securities and other	5,784	5,439	11,435	10,430
Total interest and dividend income	31,718	29,665	62,495	55,850
Interest expense
Deposits	4,405	2,539	8,390	4,749
Borrowings	4,321	3,317	7,955	5,920
Total interest expense	8,726	5,856	16,345	10,669
Net interest income	22,992	23,809	46,150	45,181
Provision for loan losses	770	736	1,565	1,531
Net interest income after provision for loan losses	22,222	23,073	44,585	43,650
Non-interest income
Trust and investment management fee income	3,122	3,324	6,084	6,188
Insurance brokerage service income	0	327	0	691
Customer service fees	2,347	1,991	4,571	3,764
Bank-owned life insurance income	377	386	823	785
Other income	1,275	530	1,881	1,076
Total non-interest income	7,121	6,558	13,359	12,504
Non-interest expense
Salaries and employee benefits	10,375	10,127	21,364	20,448
Occupancy and equipment	2,925	2,829	5,998	5,495
Loss on premises and equipment, net	0	0	0	95
Outside services	581	716	1,141	1,313
Professional services	360	489	793	929
Communication	304	290	484	658
Amortization of intangible assets	207	211	414	391
Acquisition, conversion and other expenses	214	2,459	549	5,571
Other expenses	3,719	2,925	6,794	5,977
Total non-interest expense	18,685	20,046	37,537	40,877
Income before income taxes	10,658	9,585	20,407	15,277
Income tax expense	2,123	3,029	4,060	4,510
Net income	$ 8,535	$ 6,556	$ 16,347	$ 10,767
Earnings per share:
Basic (in dollars per share)	$ 0.55	$ 0.43	$ 1.06	$ 0.72
Diluted (in dollars per share)	$ 0.55	$ 0.42	$ 1.05	$ 0.72
Weighted average common shares outstanding:
Basic (in shares)	15,482,188	15,393,458	15,465,357	14,934,850
Diluted (in shares)	15,571,451	15,506,258	15,559,971	15,049,317

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Statement of Comprehensive Income [Abstract]
Net income	$ 8,535	$ 6,556	$ 16,347	$ 10,767
Other comprehensive (loss) income, before tax:
Changes in unrealized loss on securities available for sale	(3,087)	3,485	(13,789)	4,601
Changes in unrealized loss on derivative hedges	226	(481)	880	(704)
Changes in unrealized loss on pension	0	(15)	41	42
Income taxes related to other comprehensive (loss) income :
Changes in unrealized loss on securities available for sale	731	(1,292)	3,274	(1,640)
Changes in unrealized loss on derivative hedges	(54)	242	(209)	325
Changes in unrealized loss on pension	0	18	(10)	(3)
Total other comprehensive (loss) income	(2,184)	1,957	(9,813)	2,621
Total comprehensive income	$ 6,351	$ 8,513	$ 6,534	$ 13,388

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, 2016	$ 156,740	$ 13,577	$ 23,027	$ 130,489	$ (4,326)	$ (6,027)
Comprehensive income:
Net income	10,767			10,767
Other comprehensive income (loss)	2,621				2,621
Total comprehensive income	13,388			10,767	2,621
Cash dividends declared	(5,744)			(5,744)
Acquisition of Lake Sunapee Bank Group	181,919	8,328	173,591
Treasury stock purchased	(86)					(86)
Net issuance to employee stock plans, including related tax effects	365		(68)	(40)		473
Three-for-two stock split	(16)	10,952	(10,952)	(16)
Recognition of stock based compensation	556		556
Balance at end of period at Jun. 30, 2017	347,122	32,857	186,154	135,456	(1,705)	(5,640)
Balance at beginning of period at Mar. 31, 2017					(3,662)
Comprehensive income:
Net income	6,556
Other comprehensive income (loss)	1,957
Total comprehensive income	8,513
Balance at end of period at Jun. 30, 2017	347,122	32,857	186,154	135,456	(1,705)	(5,640)
Comprehensive income:
Modified retrospective basis adoption of Revenue Recognition Accounting Codification Standard 606 | Accounting Standards Update 2014-09	(184)			(184)
Balance at beginning of period at Dec. 31, 2017	354,641	32,857	186,702	144,977	(4,554)	(5,341)
Comprehensive income:
Net income	16,347			16,347
Other comprehensive income (loss)	(9,813)				(9,813)
Total comprehensive income	6,534			16,347	(9,813)
Cash dividends declared	(5,981)			(5,981)
Treasury stock purchased	(278)					(278)
Net issuance to employee stock plans, including related tax effects	604		(131)			735
Reclassification of the income tax effects of the Tax Cuts and Jobs Act from accumulated other comprehensive income for adoption of ASU 2018-02	0			980	(980)
Recognition of stock based compensation	627		627
Balance at end of period at Jun. 30, 2018	355,963	32,857	187,198	156,139	(15,347)	(4,884)
Balance at beginning of period at Mar. 31, 2018					(13,163)
Comprehensive income:
Net income	8,535
Other comprehensive income (loss)	(2,184)
Total comprehensive income	6,351
Balance at end of period at Jun. 30, 2018	$ 355,963	$ 32,857	$ 187,198	$ 156,139	$ (15,347)	$ (4,884)

CONSOLIDATED STATEMENTS OF CHA7

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (Parenthetical)	6 Months Ended
	Jun. 30, 2018$ / sharesshares	Jun. 30, 2017$ / sharesshares
Statement of Stockholders' Equity [Abstract]
Cash dividends declared (in dollars per share) | $ / shares	$ 0.39	$ 0.37
Treasury stock purchased (in shares)	9,294	2,861
Net shares issued to employee stock plans (in shares)	62,782	49,029
Stock split conversion ratio		1.5

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Cash flows from operating activities:
Net income	$ 16,347,000	$ 10,767,000
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for loan losses	1,565,000	1,531,000
Net amortization of securities	2,089,000	2,760,000
Deferred tax benefit	0	(237,000)
Change in unamortized net loan costs and premiums	214,000	(148,000)
Premises and equipment depreciation and amortization expense	1,676,000	1,827,000
Stock-based compensation expense	627,000	556,000
Accretion of purchase accounting entries, net	(1,240,000)	(1,594,000)
Amortization of other intangibles	414,000	391,000
Income from cash surrender value of bank-owned life insurance policies	(823,000)	(785,000)
Loss on premises and equipment, net	0	95,000
Net change in other assets and liabilities	(5,695,000)	(4,919,000)
Net cash provided by operating activities	15,174,000	10,244,000
Cash flows from investing activities:
Proceeds from maturities, calls and prepayments of securities available for sale	48,942,000	61,299,000
Purchases of securities available for sale	(57,725,000)	(104,833,000)
Net change in loans	10,924,000	(20,056,000)
Purchase of loans	(10,231,000)	(18,621,000)
Purchase of Federal Home Loan Bank stock	(848,000)	(7,388,000)
Proceeds from sale of Federal Home Loan Bank stock	241,000	0
Purchase of premises and equipment, net	(2,002,000)	(2,413,000)
Acquisitions, net of cash (paid) acquired	0	39,537,000
Proceeds from sale of other real estate	94,000	322,000
Net cash used in investing activities	(10,605,000)	(52,153,000)
Cash flows from financing activities:
Net increase in deposits	22,558,000	12,419,000
Net change in short-term advances from the Federal Home Loan Bank	(47,467,000)	228,833,000
Net change in long-term advances from the Federal Home Loan Bank	(3,297,000)	(77,554,000)
Net change in securities sold repurchase agreements	0	(5,754,000)
Exercise of stock options	604,000	263,000
Purchase of treasury stock	(278,000)	0
Common stock cash dividends paid	(5,981,000)	(5,744,000)
Net cash (used in) provided by financing activities	(33,861,000)	152,463,000
Net change in cash and cash equivalents	(29,292,000)	110,554,000
Cash and cash equivalents at beginning of year	90,685,000	8,439,000
Cash and cash equivalents at end of period	61,393,000	118,993,000
Supplemental cash flow information:
Interest paid	17,182,000	10,698,000
Income taxes paid, net	6,218,000	3,084,000
Acquisition of non-cash assets and liabilities:
Assets acquired	0	1,454,076
Liabilities assumed	0	1,406,672
Other non-cash changes:
Real estate owned acquired in settlement of loans	$ 124,000	$ 32,000

BASIS OF PRESENTATION

BASIS OF PRESENTATION	6 Months Ended
	Jun. 30, 2018
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 (“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 GAAP requires otherwise. In addition, these interim financial statements have been prepared in accordance with the instructions to Form 10-Q and Article 10 of Regulation S-X, and accordingly, certain information and footnote disclosures normally included in financial statements prepared according to GAAP have been omitted. The results for any interim period are not necessarily indicative of results for the full year. These consolidated financial statements should be read in conjunction with the audited financial statements and note disclosures for the Company's Annual Report on Form 10-K for the year ended December 31, 2017 previously filed with the Securities and Exchange Commission (the "SEC"). In management's opinion, all adjustments necessary for a fair statement are reflected in the interim periods presented. 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. Tax Cuts and Jobs Act Public law No. 115-97, known as the Tax Cuts and Jobs Act (the "Tax Act"), enacted on December 22, 2017, reduced the U.S. federal corporate tax rate from 35% to 21% effective January 1, 2018. Also on December 22, 2017, the SEC issued Staff Accounting Bulletin No. 118 ("SAB 118"), which provides guidance on accounting for tax effects of the Tax Act. SAB 118 provides a measurement period of up to one year from the enactment date to complete the accounting. Any adjustments during this measurement period will be included in net earnings from continuing operations as an adjustment to income tax expense in the reporting period when such adjustments are determined. Based on the information available and current interpretation of the rules, the Company estimated the impact of the reduction in the corporate tax rate and remeasurement of certain deferred tax assets and liabilities. The provisional amount recorded in the fourth quarter of 2017 related to the remeasurement of the Company's deferred tax balance resulted in additional income tax expense of $4.0 million . The final impact of the Tax Act may differ from these estimates as a result of changes in management's interpretations and assumptions, as well as new guidance issued by the Internal Revenue Service. Recent Accounting Pronouncements The following table provides a brief description of recent accounting standards updates ("ASU") 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 2018 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 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 adopted this ASU as of January 1, 2018, upon completion of 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, one contract resulted in recognition of a $241,000 liability with a $184,000 impact to retained earnings net of tax. The remaining changes had no material impact on the consolidated financial statements. See Note 11 for more detail and transitional disclosures. 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 adopted this ASU as of January 1, 2018, although it did not have any equity securities that would be in scope of this ASU. However, the Company is subject to the exit pricing notion required in fair value disclosures and after calculating the fair value, the Company had no material impact to its consolidated financial statements. ASU-2018-03, Technical Corrections and Improvements to Financial Instruments 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. If it is impractical to apply the guidance retrospectively for an issue, the amendments related to the issue would be applied prospectively. January 1, 2018 The adoption of this ASU did not have a material impact on the Company's consolidated financial statements. 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 the service cost component be disaggregated from other components of net periodic benefit cost in the income statement. January 1, 2018 The adoption of this ASU did not 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 Adopted in 2018 (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 The adoption of this ASU did not 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 The Company adopted this ASU as of March 31, 2018. The effect of the reclassification resulted in an increase to retained earnings and a decrease to accumulated other comprehensive income of $980,000 with zero net effect on total stockholders' equity. ASU 2018-05, Income Taxes (Topic 740) SEC Amendments Early adoption is permitted. ASU 2018-06, Codification Improvements to Topic 942, Financial Services - Depository and Lending Circular 202, issued on July 2, 1985, was rescinded by the Office of the Comptroller of the Currency. The circular limited the net deferred tax debits that could be carried on the bank's balance sheet for regulatory purposes to the amount that would be coverable by the net operating loss carrybacks. The language is no longer relevant and has been removed from the guidance. May 2018 The adoption of this ASU had no impact on the Company's consolidated financial statements. Standard Description Required Date of Adoption Effect on financial statements Standards Not Yet Adopted 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 the Company will need to recognize right-of-use assets and lease liabilities for most of its operating lease commitments. ASU 2018-01, Leases (Topic 842) Land Easement Practical Expedient for Transition to Topic 842 ASU 2018-10, Codification Improvements to Topic 842, Leases 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 Adoption of this ASU is expected to primarily change how the Company estimates credit losses with the application of the expected credit loss model. In addition, the Company expects the ASU to change the presentation of credit losses for AFS debt securities through an allowance method rather than as a direct write-off. The Company is in the process of evaluating loan loss estimation models to comply with the guidance under this ASU, which may result in a higher credit loss estimate. 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 available for sale 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 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 2017-12, 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 2018-07, Share Based Payment Accounting This ASU expands the scope of Topic 718, Compensation- Stock Compensation to include share-based payments issued to nonemployees for goods or services. Consequently, the accounting for share-based payments to nonemployees and employees will be substantially aligned. The ASU supersedes Subtopic 505-50, Equity-Based Payments to Non-Employees. January 1, 2019 The Company is currently evaluating this guidance to determine any impact on the Company's consolidated financial statements. The Company does not participate in these types of arrangements in the normal course of business, except for board director compensation. ASU 2018-09, Codification Improvements This ASU does not prescribe any new accounting guidance, but instead makes minor improvements and clarifications of several different areas based on comments and suggestions by various stakeholders. Topics that may be relevant to the company currently or in the future include (1) comprehensive income, (2) income tax for stock compensation and business combinations, (3) derivatives and hedging, and (4) fair value measurements. January 1, 2019 The Company is currently evaluating this guidance to determine any impact on the Company's consolidated financial statements.

SECURITIES AVAILABLE FOR SALE

SECURITIES AVAILABLE FOR SALE	6 Months Ended
	Jun. 30, 2018
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 June 30, 2018 Securities available for sale Debt securities: Obligations of US Government-sponsored enterprises $ 3,991 $ — $ 3 $ 3,988 Mortgage-backed securities: US Government-sponsored enterprises 459,957 521 13,628 446,850 US Government agency 88,545 195 2,486 86,254 Private label 446 124 6 564 Obligations of states and political subdivisions thereof 135,374 1,053 2,041 134,386 Corporate bonds 38,364 182 441 38,105 Total securities available for sale $ 726,677 $ 2,075 $ 18,605 $ 710,147 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 The amortized cost and estimated fair value of available for sale (“AFS”) securities segregated by contractual maturity at June 30, 2018 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 (in thousands) Amortized Cost Fair Value Within 1 year $ 4,021 $ 4,018 Over 1 year to 5 years 15,681 15,541 Over 5 years to 10 years 46,469 46,445 Over 10 years 111,558 110,475 Total bonds and obligations 177,729 176,479 Mortgage-backed securities 548,948 533,668 Total securities available for sale $ 726,677 $ 710,147 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 June 30, 2018 Securities available for sale Debt securities: Obligations of US Government-sponsored enterprises $ 3 $ 3,988 $ — $ — $ 3 $ 3,988 Mortgage-backed securities: US Government-sponsored enterprises 7,001 294,523 6,627 115,694 13,628 410,217 US Government agency 1,342 46,242 1,144 29,828 2,486 76,070 Private label 1 115 5 51 6 166 Obligations of states and political subdivisions thereof 476 31,838 1,565 27,847 2,041 59,685 Corporate bonds 441 23,668 — — 441 23,668 Total securities available for sale $ 9,264 $ 400,374 $ 9,341 $ 173,420 $ 18,605 $ 573,794 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 Securities Impairment: As a part of the Company’s ongoing security monitoring process, the Company identifies securities in an unrealized loss position that could potentially be other-than-temporarily impaired. For the three months ended June 30, 2018 and 2017 the Company did not record any other-than-temporary impairment (“OTTI”) losses. Three Months Ended June 30, 2018 2017 Estimated credit losses as of prior year-end $ 1,697 $ 1,697 Reductions for securities paid off during the period — — Estimated credit losses at end of the period $ 1,697 $ 1,697 Six Months Ended June 30, 2018 2017 Estimated credit losses as of prior year-end, $ 1,697 $ 1,697 Reductions for securities paid off during the period — — Estimated credit losses at end of the period $ 1,697 $ 1,697 The Company expects to recover its amortized cost basis on all securities in its AFS portfolio. Furthermore, the Company does not intend to sell nor does it anticipate that it will be required to sell any of its securities in an unrealized loss position as of June 30, 2018 , 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 securities in an unrealized loss position were not other-than-temporarily impaired at June 30, 2018 : Obligations of US Government-sponsored enterprises At June 30, 2018 , the one security in the Company’s portfolio of AFS US Government sponsored enterprises was in an unrealized loss position. Aggregate unrealized losses represented 0.1% 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 security is investment grade rated and there were no material underlying credit downgrades during the quarter. The Security is performing. US Government-sponsored enterprises At June 30, 2018 , 495 out of the total 777 securities in the Company’s portfolios of AFS US Government-sponsored enterprises were in unrealized loss positions. Aggregate unrealized losses represented 3.2% of the amortized cost of securities in unrealized loss positions.The FNMA and FHLMC guarantee the contractual cash flows of all of the Company’s US Government-sponsored enterprises. The securities are investment grade rated and there were no material underlying credit downgrades during the quarter. All securities are performing. US Government agency At June 30, 2018 , 120 out of the total 200 securities in the Company’s portfolios of AFS US Government agency securities were in unrealized loss positions. Aggregate unrealized losses represented 3.2% of the amortized cost of securities in unrealized loss positions. The Government National Mortgage Association (“GNMA”) guarantees the contractual cash flows of all of the Company’s US Government agency securities. The securities are investment grade rated and there were no material underlying credit downgrades during the quarter. All securities are performing. Private label At June 30, 2018 , ten of the total 26 securities in the Company’s portfolio of AFS private-label mortgage-backed securities were in unrealized loss positions. Aggregate unrealized losses represented 3.3% of the amortized cost of securities in unrealized loss positions. Based upon the foregoing considerations, and the expectation that the Company will receive all of the future contractual cash flows related to the amortized cost on these securities, the Company does not consider there to be any additional other-than-temporary impairment with respect to these securities. Obligations of states and political subdivisions thereof At June 30, 2018 , 119 of the total 262 securities in the Company’s portfolio of AFS municipal bonds and obligations were in unrealized loss positions. Aggregate unrealized losses represented 3.3% 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 the risk. There were no material underlying credit downgrades during the quarter. All securities are performing. Corporate bonds At June 30, 2018 , nine out of the total 17 securities in the Company’s portfolio of AFS corporate bonds were in an unrealized loss position. The aggregate unrealized loss represents 1.8% 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 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 June 30, 2018 , the Company owned 11,623 of Visa Class B shares with a then current conversion ratio to Visa Class A shares of 1.6298 (or 18,943 Visa Class A shares). Upon termination of the existing transfer restriction and settlement of the litigation, and to the extent 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	6 Months Ended
	Jun. 30, 2018
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 commercial construction and land development and other commercial real estate loans. Commercial and industrial loans includes loans to commercial businesses, agricultural, and tax exempt loans. Residential real estate loans consists of mortgages for 1 - 4 family housing. Consumer loans include home equity loans 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: June 30, 2018 December 31, 2017 (in thousands) Business Activities Loans Acquired Loans Total Business Activities Loans Acquired Loans Total Commercial Real Estate: Construction and land development $ 27,722 $ 9,542 $ 37,264 $ 28,892 $ 16,781 $ 45,673 Other commercial real estate 540,580 260,702 801,282 505,119 275,954 781,073 Total Commercial Real Estate 568,302 270,244 838,546 534,011 292,735 826,746 Commercial and Industrial: Other Commercial 226,143 62,253 288,396 198,051 68,069 266,120 Agricultural 25,284 — 25,284 27,588 — 27,588 Tax exempt 45,400 41,213 86,613 42,365 43,350 85,715 Total Commercial and Industrial 296,827 103,466 400,293 268,004 111,419 379,423 Total Commercial Loans 865,129 373,710 1,238,839 802,015 404,154 1,206,169 Residential Real Estate: Residential mortgages 606,128 521,767 1,127,895 591,411 564,271 1,155,682 Total Residential Real Estate 606,128 521,767 1,127,895 591,411 564,271 1,155,682 Consumer: Home equity 53,853 54,457 108,310 51,376 62,217 113,593 Other consumer 8,215 1,807 10,022 7,828 2,341 10,169 Total Consumer 62,068 56,264 118,332 59,204 64,558 123,762 Total Loans $ 1,533,325 $ 951,741 $ 2,485,066 $ 1,452,630 $ 1,032,983 $ 2,485,613 The carrying amount of the acquired loans at June 30, 2018 totaled $951.7 million . A subset of these loans was determined to have evidence of credit deterioration at acquisition date, which is accounted for in accordance with ASC 310-30. These purchased credit-impaired loans presently maintain a carrying value of $11.6 million (and total note balances of $15.9 million ). These loans are evaluated for impairment through the periodic reforecasting of expected cash flows. Acquired loans considered not impaired at acquisition date had a carrying amount of $940.1 million as of June 30, 2018 . The following table summarizes activity in the accretable yield for the acquired loan portfolio that falls under the purview of ASC 310-30, Accounting for Certain Loans or Debt Securities Acquired in a Transfer: Three Months Ended June 30, (in thousands) 2018 2017 Balance at beginning of period $ 3,347 $ 3,194 Reclassification from nonaccretable difference for loans with (decreased) improved cash flows (153 ) 1,745 Accretion (387 ) (372 ) Balance at end of period $ 2,807 $ 4,567 Six Months Ended June 30, (in thousands) 2018 2017 Balance at beginning of period $ 3,509 $ — Acquisitions — 3,398 Reclassification from nonaccretable difference for loans with improved cash flows 46 1,745 Accretion (748 ) (576 ) Balance at end of period $ 2,807 $ 4,567 The following is a summary of past due loans at June 30, 2018 and December 31, 2017 : 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 June 30, 2018 Commercial Real Estate: Construction and land development $ — $ — $ 2 $ 2 $ 27,720 $ 27,722 $ — Other commercial real estate 483 954 6,636 8,073 532,507 540,580 — Total Commercial Real Estate 483 954 6,638 8,075 560,227 568,302 — Commercial and Industrial: Other commercial 79 8 604 691 225,452 226,143 — Agricultural — 37 130 167 25,117 25,284 — Tax exempt — — — — 45,400 45,400 — Total Commercial and Industrial 79 45 734 858 295,969 296,827 — Total Commercial Loans 562 999 7,372 8,933 856,196 865,129 — Residential Real Estate: Residential mortgages 1,122 483 3,690 5,295 600,833 606,128 — Total Residential Real Estate 1,122 483 3,690 5,295 600,833 606,128 — Consumer: Home equity 49 85 241 375 53,478 53,853 — Other consumer 4 8 — 12 8,203 8,215 — Total Consumer 53 93 241 387 61,681 62,068 — Total Loans $ 1,737 $ 1,575 $ 11,303 $ 14,615 $ 1,518,710 $ 1,533,325 $ — 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 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 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 June 30, 2018 Commercial Real Estate: Construction and land development $ 35 $ — $ — $ 35 $ 151 $ 9,542 $ — Other commercial real estate 180 — 337 517 7,856 260,702 — Total Commercial Real Estate 215 — 337 552 8,007 270,244 — Commercial and Industrial: Other commercial 28 — 423 451 515 62,253 — Agricultural — — — — — — — Tax exempt — — — — — 41,213 — Total Commercial and Industrial 28 — 423 451 515 103,466 — Total Commercial Loans 243 — 760 1,003 8,522 373,710 — Residential Real Estate: Residential mortgages 1,080 974 979 3,033 3,069 521,767 — Total Residential Real Estate 1,080 974 979 3,033 3,069 521,767 — Consumer: Home equity 106 — 154 260 24 54,457 — Other consumer 3 4 — 7 3 1,807 — Total Consumer 109 4 154 267 27 56,264 — Total Loans $ 1,432 $ 978 $ 1,893 $ 4,303 $ 11,618 $ 951,741 $ — 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 — — — — — — — 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 June 30, 2018 and December 31, 2017 : June 30, 2018 December 31, 2017 (in thousands) Business Activities Loans Acquired Loans Total Business Activities Loans Acquired Loans Total Commercial Real Estate: Construction and land development $ 2 $ — $ 2 $ 637 $ — $ 637 Other commercial real estate 8,398 483 8,881 7,146 560 7,706 Total Commercial Real Estate 8,400 483 8,883 7,783 560 8,343 Commercial and Industrial: Other commercial 1,488 598 2,086 703 463 1,166 Agricultural 325 — 325 43 — 43 Tax exempt — — — — — — Total Commercial and Industrial 1,813 598 2,411 746 463 1,209 Total Commercial Loans 10,213 1,081 11,294 8,529 1,023 9,552 Residential Real Estate: Residential mortgages 7,224 2,721 9,945 3,408 858 4,266 Total Residential Real Estate 7,224 2,721 9,945 3,408 858 4,266 Consumer: Home equity 440 166 606 130 217 347 Other consumer 88 13 101 95 58 153 Total Consumer 528 179 707 225 275 500 Total Loans $ 17,965 $ 3,981 $ 21,946 $ 12,162 $ 2,156 $ 14,318 Loans evaluated for impairment as of June 30, 2018 and December 31, 2017 were as follows: Business Activities Loans (in thousands) Commercial real estate Commercial and industrial Residential real estate Consumer Total June 30, 2018 Loans receivable: Balance at end of period Individually evaluated for impairment $ 9,172 $ 1,506 $ 4,855 $ 182 $ 15,715 Collectively evaluated 559,130 295,321 601,273 61,886 1,517,610 Total $ 568,302 $ 296,827 $ 606,128 $ 62,068 $ 1,533,325 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 Acquired Loans (in thousands) Commercial real estate Commercial and industrial Residential real estate Consumer Total June 30, 2018 Loans receivable: Balance at end of period Individually evaluated for impairment $ 231 $ 423 $ 283 $ — $ 937 Purchased Credit Impaired 8,008 515 3,069 27 11,619 Collectively evaluated 262,005 102,528 518,415 56,237 939,185 Total $ 270,244 $ 103,466 $ 521,767 $ 56,264 $ 951,741 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 June 30, 2018 and December 31, 2017 : Business Activities Loans June 30, 2018 (in thousands) Recorded Investment Unpaid Principal Balance Related Allowance With no related allowance: Construction and land development $ — $ — $ — Commercial real estate other 7,102 7,270 — Other commercial 726 736 — Agricultural — — — Tax exempt loans — — — Residential real estate 4,055 4,077 — Home equity 182 463 — Other consumer — — — With an allowance recorded: Construction and land development $ — $ — $ — Commercial real estate other 2,071 2,140 682 Other commercial 779 786 34 Agricultural — — — Tax exempt loans — — — Residential real estate 800 808 80 Home equity — — — Other consumer — — — Total Commercial real estate $ 9,173 $ 9,410 $ 682 Commercial and industrial 1,505 1,522 34 Residential real estate 4,855 4,885 80 Consumer 182 463 — Total impaired loans $ 15,715 $ 16,280 $ 796 Acquired Loans June 30, 2018 (in thousands) Recorded Investment Unpaid Principal Balance Related Allowance With no related allowance: Construction and land development $ — $ — $ — Commercial real estate other 232 342 — Other commercial 49 49 — Agricultural — — — Tax exempt loans — — — Residential real estate 283 283 — Home equity — — — Other consumer — — — With an allowance recorded: Construction and land development $ — $ — $ — Commercial real estate other — — — Other commercial 373 386 77 Agricultural — — — Tax exempt loans — — — Residential real estate — — — Home equity — — — Other consumer — — — Total Commercial real estate $ 232 $ 342 $ — Commercial and industrial 422 435 77 Residential real estate 283 283 — Consumer — — — Total impaired loans $ 937 $ 1,060 $ 77 Business Activities Loans December 31, 2017 (in thousands) Recorded Investment Unpaid Principal Balance Related Allowance With no related allowance: Construction and land development $ — $ — $ — Commercial real estate other 5,896 5,903 — Other commercial 218 217 — Agricultural — — — Tax exempt loans — — — Residential real estate 1,247 1,260 — Home equity 13 13 — Other consumer — — — With an allowance recorded: Construction and land development $ 637 $ 2,563 $ 59 Commercial real estate other 1,071 1,132 388 Other commercial 408 408 3 Agricultural — — — Tax exempt loans — — — Residential real estate 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 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 — — — 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 — — — 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 June 30, 2018 and 2017 : Business Activities Loans Six Months Ended June 30, 2018 Six Months Ended June 30, 2017 (in thousands) Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized With no related allowance: Construction and land development $ — $ — $ — $ — Commercial real estate other 6,364 15 2,499 68 Other commercial 680 5 349 8 Agricultural — — 70 1 Tax exempt loans — — — — Residential real estate 4,063 19 2,130 24 Home equity 288 — 13 — Other consumer — — 64 2 With an allowance recorded: Construction and land development $ — $ — $ 637 $ — Commercial real estate other 1,073 — 772 — Other commercial 647 — 44 1 Agricultural — — — — Tax exempt loans — — — — Residential real estate 696 5 156 5 Home equity — — — — Other consumer — — — — Total Commercial real estate $ 7,437 $ 15 $ 3,908 $ 68 Commercial and industrial 1,327 5 463 10 Residential real estate 4,759 24 2,286 29 Consumer 288 — 77 2 Total impaired loans $ 13,811 $ 44 $ 6,734 $ 109 Acquired Loans Six Months Ended June 30, 2018 Six Months Ended June 30, 2017 (in thousands) Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized With no related allowance: Construction and land development $ — $ — $ — $ — Commercial real estate other 230 1 — — Other commercial 49 — — — Agricultural — — — — Tax exempt loans — — — — Residential real estate 47 — — — Home equity — — — — Other consumer — — — — With an allowance recorded: Construction and land development $ — $ — $ — $ — Commercial real estate other — — — — Other commercial 383 1 — — Agricultural — — — — Tax exempt loans — — — — Residential real estate — — — — Home equity — — — — Other consumer — — — — Total Commercial real estate $ 230 $ 1 $ — $ — Commercial and industrial 432 1 — — Residential real estate 47 — — — Consumer — — — — Total impaired loans $ 709 $ 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 nonperforming at the time of restructure and may only be returned to performing status after considering the borrower’s sustained repayment performance for a reasonable period, generally six months . TDRs are evaluated individually for impairment and may result in a specific allowance amount allocated to an individual loan. The following tables include the recorded investment and number of modifications identified during the three and six months ended June 30, 2018 and for the three and six months ended June 30, 2017 , respectively. The table includes the recorded investment in the loans prior to a modification and also the recorded investment in the loans after the loans were restructured. The modifications for the three and six months ended June 30, 2018 were attributable to interest rate concessions, maturity date extensions, reamortization or a combination of two concessions. The modifications for the three months ending June 30, 2017 were attributable to interest rate concessions, maturity date extensions, or a combination of both. Three Months Ended June 30, 2018 (in thousands) Number of Modifications Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Troubled Debt Restructurings Commercial installment — $ — $ — Agricultural — — — Commercial real estate 5 1,641 1,390 Residential real estate 7 1,091 1,060 Home equity 1 100 100 Other consumer 1 4 4 Total 14 $ 2,836 $ 2,554 Three Months Ended June 30, 2017 (in thousands) Number of Modifications Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Troubled Debt Restructurings Commercial installment — $ — $ — Agricultural 1 19 18 Commercial real estate 2 245 245 Residential real estate 1 118 117 Home equity 1 13 13 Other consumer — — — Total 5 $ 395 $ 393 Six Months Ended June 30, 2018 (in thousands) Number of Modifications Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Troubled Debt Restructurings Commercial installment 2 $ 452 $ 437 Agricultural 1 167 — Commercial real estate 7 1,674 1,409 Residential real estate 12 2,196 1,646 Home equity 1 100 100 Other consumer 2 5 5 Total 25 $ 4,594 $ 3,597 Six Months Ended June 30, 2017 (in thousands) Number of Modifications Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Troubled Debt Restructurings Commercial installment 1 $ 80 $ 77 Agricultural 1 19 18 Commercial real estate 2 245 245 Residential real estate 3 692 682 Home equity 1 13 13 Other consumer 1 38 37 Total 9 $ 1,087 $ 1,072 For the three and six months ended June 30, 2018 , there were no loans 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. Foreclosure As of June 30, 2018 , the Company maintained foreclosed residential real estate property with a fair value of $129 thousand . Additionally, residential mortgage loans collateralized by real estate property that are in the process of foreclosure as of June 30, 2018 and December 31, 2017 totaled $4.1 million and $843 thousand , respectively. As of December 31, 2017 , foreclosed residential real estate property totaled $122 thousand . Mortgage Banking Total residential loans included held for sale loans of $2.7 million and $13.4 million at June 30, 2018 and December 31, 2017, respectively.

ALLOWANCE FOR LOAN LOSSES

ALLOWANCE FOR LOAN LOSSES	6 Months Ended
	Jun. 30, 2018
Receivables [Abstract]
ALLOWANCE FOR LOAN LOSSES	ALLOWANCE FOR LOAN LOSSES 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 with potential 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 for impairment. Loans are considered impaired when, based on current information and events, it is probable that the Bank will be unable to collect all amounts due according to the contractual terms of the original loan agreement. Substantially all of our impaired loans have historically 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 the loan portfolio into two general business loan pools: substandard (7 risk rated) and pass-rated (0 to 6 rated) by loan type. Substandard rated loans are subject to higher credit loss rates in the allowance for loan loss calculation. The Company utilizes historical loss rates for commercial real estate and commercial and industrial loans assessed by internal risk rating. Historical loss rates on residential real estate and consumer loans are not risk graded. Residential real estate 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 12 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 three and six months ended June 30, 2018 and 2017 was as follows: Business Activities Loans At or for the Three Months Ended June 30, 2018 (in thousands) Commercial real estate Commercial and industrial Residential real estate Consumer Total Balance at beginning of period $ 5,998 $ 2,612 $ 3,304 $ 500 $ 12,414 Charged-off loans (156 ) (27 ) — (216 ) (399 ) Recoveries on charged-off loans 46 4 — 2 52 Provision (releases) for loan losses 479 (80 ) 150 107 656 Balance at end of period $ 6,367 $ 2,509 $ 3,454 $ 393 $ 12,723 Individually evaluated for impairment 682 34 80 — 796 Collectively evaluated 5,685 2,475 3,374 393 11,927 Total $ 6,367 $ 2,509 $ 3,454 $ 393 $ 12,723 Business Activities Loans At or for the Six Months Ended June 30, 2018 (in thousands) Commercial real estate Commercial and industrial Residential real estate Consumer Total Balance at beginning of period $ 6,037 $ 2,373 $ 3,357 $ 386 $ 12,153 Charged-off loans (156 ) (111 ) — (386 ) (653 ) Recoveries on charged-off loans 61 6 1 4 72 Provision (releases) for loan losses 425 241 96 389 1,151 Balance at end of period $ 6,367 $ 2,509 $ 3,454 $ 393 $ 12,723 Individually evaluated for impairment 682 34 80 — 796 Collectively evaluated 5,685 2,475 3,374 393 11,927 Total $ 6,367 $ 2,509 $ 3,454 $ 393 $ 12,723 Business Activities Loans At or for the Three Months Ended June 30, 2017 (in thousands) Commercial real estate Commercial and industrial Residential real estate Consumer Total Balance at beginning of period $ 5,307 $ 2,143 $ 2,806 $ 628 $ 10,884 Charged-off loans (7 ) (170 ) (13 ) (23 ) (213 ) Recoveries on charged-off loans 1 32 — 2 35 Provision (releases) for loan losses 202 105 326 (6 ) 627 Balance at end of period $ 5,503 $ 2,110 $ 3,119 $ 601 $ 11,333 Individually evaluated for impairment 380 4 10 — 394 Collectively evaluated 5,123 2,106 3,109 601 10,939 Total $ 5,503 $ 2,110 $ 3,119 $ 601 $ 11,333 Business Activities Loans At or for the Six Months Ended June 30, 2017 (in thousands) Commercial real estate Commercial and industrial Residential real estate Consumer Total Balance at beginning of period $ 5,145 $ 1,952 $ 2,721 $ 601 $ 10,419 Charged-off loans (112 ) (187 ) (212 ) (46 ) (557 ) Recoveries on charged-off loans 3 32 1 13 49 Provision (releases) for loan losses 467 313 609 33 1,422 Balance at end of period $ 5,503 $ 2,110 $ 3,119 $ 601 $ 11,333 Individually evaluated for impairment 380 4 10 — 394 Collectively evaluated 5,123 2,106 3,109 601 10,939 Total $ 5,503 $ 2,110 $ 3,119 $ 601 $ 11,333 Acquired Loans At or for the Three Months Ended June 30, 2018 (in thousands) Commercial real estate Commercial and industrial Residential real estate Consumer Total Balance at beginning of period $ 83 $ 124 $ 58 $ — $ 265 Charged-off loans — (37 ) (64 ) (17 ) (118 ) Recoveries on charged-off loans 18 6 — 82 106 Provision (releases) for loan losses 99 (11 ) 91 (65 ) 114 Balance at end of period $ 200 $ 82 $ 85 $ — $ 367 Individually evaluated for impairment — 77 — — 77 Collectively evaluated 200 5 85 — 290 Total $ 200 $ 82 $ 85 $ — $ 367 Acquired Loans At or for the Six Months Ended June 30, 2018 (in thousands) Commercial real estate Commercial and industrial Residential real estate Consumer Total Balance at beginning of period $ 97 $ 16 $ 59 $ — $ 172 Charged-off loans (106 ) (95 ) (64 ) (60 ) (325 ) Recoveries on charged-off loans 18 6 — 82 106 Provision (releases) for loan losses 191 155 90 (22 ) 414 Balance at end of period $ 200 $ 82 $ 85 $ — $ 367 Individually evaluated for impairment — 77 — — 77 Collectively evaluated 200 5 85 — 290 Total $ 200 $ 82 $ 85 $ — $ 367 Acquired Loans At or for the Three Months Ended June 30, 2017 (in thousands) Commercial real estate Commercial and industrial Residential real estate Consumer Total Balance at beginning of period $ — $ — $ — $ — $ — Charged-off loans — — — — — Recoveries on charged-off loans — — — — — Provision (releases) for loan losses 51 24 34 — 109 Balance at end of period $ 51 $ 24 $ 34 $ — $ 109 Individually evaluated for impairment 51 24 34 — 109 Collectively evaluated — — — — — Total $ 51 $ 24 $ 34 $ — $ 109 Acquired Loans At or for the Six Months Ended June 30, 2017 (in thousands) Commercial real estate Commercial and industrial Residential real estate Consumer Total Balance at beginning of period $ — $ — $ — $ — $ — Charged-off loans — — — — — Recoveries on charged-off loans — — — — — Provision (releases) for loan losses 51 24 34 — 109 Balance at end of period $ 51 $ 24 $ 34 $ — $ 109 Individually evaluated for impairment 51 24 34 — 109 Collectively evaluated — — — — — Total $ 51 $ 24 $ 34 $ — $ 109 Loan Origination/Risk Management: The Bank has certain lending policies and procedures in place designed to maximize loan income within an acceptable level of risk. The Bank’s Board of Directors reviews and approves these policies and procedures on a regular basis. A reporting system supplements the review process by providing management and the Bank's Board of Directors with frequent reports related to loan production, loan quality, concentrations of credit, loan delinquencies and non-performing loans and potential problem loans. The Bank seeks to diversify the loan portfolio as a means of managing risk associated with fluctuations in economic conditions. Credit Quality Indicators/Classified Loans: In monitoring the credit quality of the portfolio, management applies a credit quality indicator and uses an internal risk rating system to categorize commercial loans. These credit quality indicators range from one through nine , with a higher number correlating to increasing risk of loss. These ratings are used as inputs to the calculation of the allowance for loan losses. Consistent with regulatory guidelines, the Bank provides for the classification of loans which are considered to be of lesser quality as special mention, substandard, doubtful, or loss (i.e. risk rated 6, 7 , 8 and 9 , respectively). The following are the definitions of the Bank’s credit quality indicators: Pass: Loans within all classes of commercial portfolio segments that are not adversely rated, are contractually current as to principal and interest, and are otherwise in compliance with the contractual terms of the loan agreement. Management believes there is a low risk of loss related to these loans considered pass rated. Special mention: Loans that do not expose the Bank to risk sufficient to warrant classification in one of the subsequent categories, but which possess some weaknesses, are designated as special mention. A special mention loan has potential weaknesses that deserve management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the asset or in the institution’s credit position at some future date. This might include loans which the lending officer may be unable to supervise properly because of: (i) lack of expertise, inadequate loan agreement; (ii) the poor condition of or lack of control over collateral; or (iii) failure to obtain proper documentation or any other deviations from prudent lending practices. Economic or market conditions which may, in the future, affect the obligor may warrant special mention of the asset. Loans for which an adverse trend in the borrower's operations or an imbalanced position in the balance sheet which has not reached a point where the liquidation is jeopardized may be included in this classification. Special mention loans are not adversely classified and do not expose the Bank to sufficient risks to warrant classification. Substandard: The Bank considers a loan substandard if it is inadequately protected by the current net worth and paying capacity of the borrower or of the collateral pledged, if any. Substandard loans have a well-defined weakness that jeopardizes liquidation of the debt. Substandard loans include those loans where there is the distinct possibility of some loss of principal, if the deficiencies are not corrected. Doubtful: Loans the Bank classifies as doubtful have all of the weaknesses inherent in those loans that are classified as substandard.These loans have the added characteristic of the weaknesses present make collection or liquidation in full, on the basis of currently existing facts, conditions, and values, highly questionable and improbable. The possibility of loss is high but because of certain important and reasonably specific pending factors which may work to the advantage and strengthening of the loan, its classification as loss is deferred until its more exact status is determined. Pending factors include proposed merger, acquisition, or liquidation procedures, capital injection, perfecting liens on additional collateral and refinancing plans. The entire amount of the loan might not be classified as doubtful when collection of a specific portion appears highly probable. Loans are generally not classified doubtful for an extended period of time (i.e., over a year). Loss: Loans 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 the asset has absolutely no recovery or salvage value, but rather it is not practical or desirable to defer writing off this worthless asset even though partial recovery may be affected in the future. Losses are taken in the period in which they are determined to be uncollectible. The following tables present the Company’s loans by risk rating at June 30, 2018 and December 31, 2017 : 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) Jun 30, 2018 Dec 31, 2017 Jun 30, 2018 Dec 31, 2017 Jun 30, 2018 Dec 31, 2017 Grade: Pass $ 27,647 $ 28,180 $ 517,753 $ 483,711 $ 545,400 $ 511,891 Special mention 73 73 7,139 5,706 7,212 5,779 Substandard 2 639 15,688 15,702 15,690 16,341 Total $ 27,722 $ 28,892 $ 540,580 $ 505,119 $ 568,302 $ 534,011 Commercial and Industrial Credit Risk Profile by Creditworthiness Category Other Commercial Agricultural Tax exempt loans Total commercial and industrial (in thousands) Jun 30, 2018 Dec 31, 2017 Jun 30, 2018 Dec 31, 2017 Jun 30, 2018 Dec 31, 2017 Jun 30, 2018 Dec 31, 2017 Grade: Pass $ 222,898 $ 194,147 $ 24,684 $ 27,046 $ 45,243 $ 42,208 $ 292,825 $ 263,401 Special mention 1,355 1,933 68 63 157 157 1,580 2,153 Substandard 1,890 1,971 532 479 — — 2,422 2,450 Total $ 226,143 $ 198,051 $ 25,284 $ 27,588 $ 45,400 $ 42,365 $ 296,827 $ 268,004 Residential Real Estate and Consumer Loans Credit Risk Profile Based on Payment Activity Residential real estate Home equity Other consumer Total Residential real estate and consumer (in thousands) Jun 30, 2018 Dec 31, 2017 Jun 30, 2018 Dec 31, 2017 Jun 30, 2018 Dec 31, 2017 Jun 30, 2018 Dec 31, 2017 Performing $ 598,904 $ 588,003 $ 53,413 $ 51,246 $ 8,127 $ 7,733 $ 660,444 $ 646,982 Nonperforming 7,224 3,408 440 130 88 95 7,752 3,633 Total $ 606,128 $ 591,411 $ 53,853 $ 51,376 $ 8,215 $ 7,828 $ 668,196 $ 650,615 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) Jun 30, 2018 Dec 31, 2017 Jun 30, 2018 Dec 31, 2017 Jun 30, 2018 Dec 31, 2017 Grade: Pass $ 9,289 $ 16,523 $ 251,388 $ 266,477 $ 260,677 $ 283,000 Special mention — 235 1,596 2,440 1,596 2,675 Substandard 253 23 7,718 7,037 7,971 7,060 Total $ 9,542 $ 16,781 $ 260,702 $ 275,954 $ 270,244 $ 292,735 Commercial and Industrial Credit Risk Profile by Creditworthiness Category Other Commercial Agricultural Tax exempt loans Total commercial and industrial (in thousands) Jun 30, 2018 Dec 31, 2017 Jun 30, 2018 Dec 31, 2017 Jun 30, 2018 Dec 31, 2017 Jun 30, 2018 Dec 31, 2017 Grade: Pass $ 54,605 $ 60,300 $ — $ — $ 41,213 $ 43,350 $ 95,818 $ 103,650 Special mention 5,934 5,753 — — — — 5,934 5,753 Substandard 1,714 2,016 — — — — 1,714 2,016 Total $ 62,253 $ 68,069 $ — $ — $ 41,213 $ 43,350 $ 103,466 $ 111,419 Residential Real Estate and Consumer Loans Credit Risk Profile Based on Payment Activity Residential real estate Home equity Other consumer Total Residential real estate and consumer (in thousands) Jun 30, 2018 Dec 31, 2017 Jun 30, 2018 Dec 31, 2017 Jun 30, 2018 Dec 31, 2017 Jun 30, 2018 Dec 31, 2017 Performing $ 518,067 $ 562,516 $ 54,291 $ 62,000 $ 1,794 $ 2,283 $ 574,152 $ 626,799 Nonperforming 3,700 1,755 166 217 13 58 3,879 2,030 Total $ 521,767 $ 564,271 $ 54,457 $ 62,217 $ 1,807 $ 2,341 $ 578,031 $ 628,829 The following table summarizes information about total classified and criticized loans loans as of June 30, 2018 and December 31, 2017 : June 30, 2018 December 31, 2017 (in thousands) Business Activities Loans Acquired Loans Total Business Activities Loans Acquired Loans Total Non-accrual $ 17,965 $ 3,981 $ 21,946 $ 12,140 $ 2,156 $ 14,296 Substandard accruing 7,901 9,583 17,484 10,284 7,833 18,117 Total classified 25,866 13,564 39,430 22,424 9,989 32,413 Special mention 8,792 7,530 16,322 7,932 8,428 16,360 Total Criticized $ 34,658 $ 21,094 $ 55,752 $ 30,356 $ 18,417 $ 48,773

BORROWED FUNDS

BORROWED FUNDS	6 Months Ended
	Jun. 30, 2018
Debt Disclosure [Abstract]
BORROWED FUNDS	BORROWED FUNDS Borrowed funds at June 30, 2018 and December 31, 2017 are summarized, as follows: June 30, 2018 December 31, 2017 (dollars in thousands) Carrying Value Weighted Average Rate Carrying Value Weighted Average Rate Short-term borrowings Advances from the FHLB $ 566,961 1.95 % $ 608,792 1.49 % Other borrowings 34,740 0.99 40,706 0.59 Total short-term borrowings 601,701 1.89 649,498 1.43 Long-term borrowings Advances from the FHLB 134,223 1.73 137,190 1.72 Subordinated borrowings 38,003 5.48 38,033 4.88 Junior subordinated borrowings 5,000 5.75 5,000 4.89 Total long-term borrowings 177,226 2.65 180,223 2.47 Total $ 778,927 2.06 % $ 829,721 1.66 % Short-term debt includes Federal Home Loan Bank of Boston (“FHLB”) advances with an original maturity of less than one year. 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 June 30, 2018 and December 31, 2017 . The Bank also had capacity to borrow funds on a secured basis utilizing the Borrower in Custody program and the Discount Window at the Federal Reserve Bank of Boston (the “FRB”). At June 30, 2018 , the Bank’s available secured line of credit at the FRB was $135.4 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 June 30, 2018 and December 31, 2017 . Long-term FHLB advances consist of advances with a maturity of more than one year. The advances outstanding at June 30, 2018 include callable advances totaling $16.0 million , and amortizing advances totaling $670 thousand . The advances outstanding at December 31, 2017 include callable advances totaling $27.0 million , and $683 thousand 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 June 30, 2018 is as follows: June 30, 2018 (in thousands, except rates) Carrying Value Weighted Average Rate Fixed rate advances maturing: 2018 $ 506,267 1.96 % 2019 146,668 1.85 2020 29,938 1.64 2021 1,641 0.61 2022 15,000 1.33 2023 and thereafter 1,670 0.01 Total FHLB advances $ 701,184 1.90 % In April 2008, the Bank issued fifteen year junior subordinated notes in the amount of $5.0 million . These debt securities qualify as Tier 2 capital for the Company and the Bank. The subordinated debt securities are callable by the Bank after five years without penalty. The interest rate is three-month LIBOR plus 3.45% . At June 30, 2018 and December 31, 2017 the interest rate was 5.79% and 5.04% , respectively. The Company has $17.0 million of subordinated debt issued on October 29, 2014, in connection with the execution of a Subordinated Note Purchase Agreement with 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. The Company also has $20.6 million in floating Junior Subordinated Deferrable Interest Debentures ("Debentures") issued by NHTB Capital Trust II ("Trust II") and NHTB Capital Trust III ("Trust III"), which are both Connecticut statutory trusts. The Debentures were 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. Trust II and Trust III are considered variable interest entities for which the Company is not the primary beneficiary. Accordingly, Trust II and Trust III are not consolidated into the Company’s financial statements.

DEPOSITS

DEPOSITS	6 Months Ended
	Jun. 30, 2018
Deposits [Abstract]
DEPOSITS	DEPOSITS A summary of time deposits is as follows: (in thousands) June 30, 2018 December 31, 2017 Time less than $100,000 $ 681,187 $ 579,856 Time $100,000 through $250,000 168,427 167,145 Time $250,000 or more 122,638 119,345 Total time deposits $ 972,252 $ 866,346 At June 30, 2018 and December 31, 2017 , the scheduled maturities by year for time deposits were as follows: (in thousands) June 30, 2018 December 31, 2017 Within 1 year $ 449,539 $ 406,295 Over 1 year to 2 years 328,611 305,895 Over 2 years to 3 years 159,749 115,878 Over 3 years to 4 years 15,029 24,459 Over 4 years to 5 years 19,266 13,685 Over 5 years 58 134 Total $ 972,252 $ 866,346 Included in time deposits are brokered deposits of $508.9 million and $378.7 million at June 30, 2018 and December 31, 2017 , respectively. Also included in time deposits are reciprocal deposits of $29.9 million and $49.7 million at June 30, 2018 and December 31, 2017 , respectively.

CAPITAL RATIOS AND SHAREHOLDERS

CAPITAL RATIOS AND SHAREHOLDERS' EQUITY	6 Months Ended
	Jun. 30, 2018
Stockholders' Equity Note [Abstract]
CAPITAL RATIOS AND SHAREHOLDERS' EQUITY	CAPITAL RATIOS AND SHAREHOLDERS’ EQUITY The actual and required capital ratios were as follows: June 30, 2018 Regulatory Minimum to be "Well Capitalized" December 31, 2017 Regulatory Minimum to be "Well Capitalized" Company (consolidated) Total capital to risk weighted assets 13.9 % N/A 13.7 % N/A Common equity tier 1 capital to risk weighted assets 11.5 N/A 11.3 N/A Tier 1 capital to risk weighted assets 12.4 N/A 12.2 N/A Tier 1 capital to average assets 8.3 N/A 8.1 N/A Bank Total capital to risk weighted assets 13.7 % 10.0 % 13.7 % 10.0 % Common equity tier 1 capital to risk weighted assets 12.9 6.5 12.9 6.5 Tier 1 capital to risk weighted assets 12.9 8.0 12.9 8.0 Tier 1 capital to average assets 8.6 5.0 8.6 5.0 At each date shown, the Company and the Bank met the conditions to be classified as “well capitalized” under the relevant regulatory framework. To be categorized as "well capitalized," an institution must maintain minimum total risk-based, Tier 1 risk-based, and Tier 1 leverage ratios as set forth in the table above. Effective January 1, 2015, the Company and the Bank became subject to the Basel III rule that requires the Company and the Bank to assess their Common equity tier 1 capital to risk weighted assets and the Company and the Bank each exceed the minimum to be "well capitalized." In addition, the final capital rules added a requirement to maintain a minimum conservation buffer, composed of common equity tier 1 capital, of 2.5% of risk-weighted assets, to be phased in over three years and applied to the common equity tier 1 risk-based capital ratio, the Tier 1 risk-based capital ratio and the Total risk-based capital ratio. Accordingly, banking organizations, on a fully phased in basis no later than January 1, 2019, must maintain a minimum Common equity tier 1 risk-based capital ratio of 7.0% , a minimum Tier 1 risk-based capital ratio of 8.5% and a minimum Total risk-based capital ratio of 10.5% . The required minimum conservation buffer began to be phased in incrementally, starting at 0.625% on January 1, 2016 and increasing to 1.25% on January 1, 2017. The buffer 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 June 30, 2018 , 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 June 30, 2018 also exceeded the minimum capital requirements including the currently applicable capital conservation buffer of 1.875% . Accumulated other comprehensive loss Components of accumulated other comprehensive (loss) income is as follows: (in thousands) June 30, 2018 December 31, 2017 Other accumulated comprehensive loss, before tax: Net unrealized loss on AFS securities $ (16,530 ) $ (2,741 ) Net unrealized loss on effective cash flow hedging derivatives (2,708 ) (3,588 ) Net unrealized loss on post-retirement plans (905 ) (946 ) Income taxes related to items of accumulated other comprehensive loss: Net unrealized loss on AFS securities 3,937 1,030 Net unrealized loss on effective cash flow hedging derivatives 644 1,338 Net unrealized loss on post-retirement plans 215 353 Accumulated other comprehensive loss $ (15,347 ) $ (4,554 ) The following table presents the components of other comprehensive income (loss) for the three months ended June 30, 2018 and 2017 : (in thousands) Before Tax Tax Effect Net of Tax Three Months Ended June 30, 2018 Net unrealized loss on AFS securities: Net unrealized loss arising during the period $ (3,087 ) $ 731 $ (2,356 ) Less: reclassification adjustment for gains (losses) realized in net income — — — Net unrealized loss on AFS securities (3,087 ) 731 (2,356 ) Net unrealized gain on derivative hedges: Net unrealized gain arising during the period 226 (54 ) 172 Less: reclassification adjustment for gains (losses) realized in net income — — — Net unrealized gain on derivative hedges 226 (54 ) 172 Net unrealized gain on post-retirement plans: Net unrealized gain arising during the period — — — Less: reclassification adjustment for gains (losses) realized in net income — — — Net unrealized gain on post-retirement plans — — — Other comprehensive loss $ (2,861 ) $ 677 $ (2,184 ) Three Months Ended June 30, 2017 Net unrealized gain on AFS securities: Net unrealized gain arising during the period $ 3,485 $ (1,292 ) $ 2,193 Less: reclassification adjustment for gains (losses) realized in net income — — — Net unrealized gain on AFS securities 3,485 (1,292 ) 2,193 Net unrealized loss on derivative hedges: Net unrealized loss arising during the period (481 ) 242 (239 ) Less: reclassification adjustment for gains (losses) realized in net income — — — Net unrealized loss on derivative hedges (481 ) 242 (239 ) Net unrealized (loss) gain on post-retirement plans: Net unrealized (loss) gain arising during the period (15 ) 18 3 Less: reclassification adjustment for gains (losses) realized in net income — — — Net unrealized (loss) gain on post-retirement plans (15 ) 18 3 Other comprehensive income $ 2,989 $ (1,032 ) $ 1,957 (in thousands) Before Tax Tax Effect Net of Tax Six Months Ended June 30, 2018 Net unrealized loss on AFS securities: Net unrealized loss arising during the period $ (13,789 ) $ 3,274 $ (10,515 ) Less: reclassification adjustment for gains (losses) realized in net income — — — Net unrealized loss on AFS securities (13,789 ) 3,274 (10,515 ) Net unrealized gain on derivative hedges: Net unrealized gain arising during the period 880 (209 ) 671 Less: reclassification adjustment for gains (losses) realized in net income — — — Net unrealized gain on derivative hedges 880 (209 ) 671 Net unrealized gain on post-retirement plans: Net unrealized gain arising during the period 41 (10 ) 31 Less: reclassification adjustment for gains (losses) realized in net income — — — Net unrealized gain on post-retirement plans 41 (10 ) 31 Other comprehensive loss $ (12,868 ) $ 3,055 $ (9,813 ) Six Months Ended June 30, 2017 Net unrealized holding gain on AFS securities: Net unrealized gain arising during the period $ 4,601 $ (1,640 ) $ 2,961 Less: reclassification adjustment for gains (losses) realized in net income — — — Net unrealized holding gain on AFS securities 4,601 (1,640 ) 2,961 Net unrealized loss on cash flow hedging derivatives: Net unrealized loss arising during the period (704 ) 325 (379 ) Less: reclassification adjustment for gains (losses) realized in net income — — — Net unrealized loss on cash flow hedging derivatives (704 ) 325 (379 ) Net unrealized holding gain on post-retirement plans: Net unrealized gain arising during the period 42 (3 ) 39 Less: reclassification adjustment for gains (losses) realized in net income — — — Net unrealized holding gain on post-retirement plans 42 (3 ) 39 Other comprehensive income $ 3,939 $ (1,318 ) $ 2,621 The following table presents the changes in each component of accumulated other comprehensive income (loss), for the three months ended June 30, 2018 and 2017 : (in thousands) Net unrealized holding (loss) gain on AFS Securities Net loss on effective cash flow hedging derivatives Net unrealized holding loss on pension plans Total Three Months Ended June 30, 2018 Balance at beginning of period $ (10,239 ) $ (2,236 ) $ (688 ) $ (13,163 ) Other comprehensive (loss) gain before reclassifications (2,356 ) 172 — (2,184 ) Less: amounts reclassified from accumulated other comprehensive income — — — — Total other comprehensive income (loss) (2,356 ) 172 — (2,184 ) Balance at end of period $ (12,595 ) $ (2,064 ) $ (688 ) $ (15,347 ) Three Months Ended June 30, 2017 Balance at beginning of period $ (1,357 ) $ (1,938 ) $ (367 ) $ (3,662 ) Other comprehensive gain (loss) before reclassifications 2,193 (239 ) 3 1,957 Less: amounts reclassified from accumulated other comprehensive income — — — — Total other comprehensive income (loss) 2,193 (239 ) 3 1,957 Balance at end of period $ 836 $ (2,177 ) $ (364 ) $ (1,705 ) Six Months Ended June 30, 2018 Balance at beginning of period $ (1,713 ) $ (2,250 ) $ (591 ) $ (4,554 ) Other comprehensive (loss) gain before reclassifications (10,515 ) 671 31 (9,813 ) Less: amounts reclassified from accumulated other comprehensive income — — — — Total other comprehensive loss (10,515 ) 671 31 (9,813 ) Less: amounts reclassified from accumulated other comprehensive income for ASU 2018-02 (367 ) (485 ) (128 ) (980 ) Balance at end of period $ (12,595 ) $ (2,064 ) $ (688 ) $ (15,347 ) Six Months Ended June 30, 2017 Balance at beginning of period $ (2,125 ) $ (1,798 ) $ (403 ) $ (4,326 ) Other comprehensive gain (loss) before reclassifications 2,961 (379 ) 39 2,621 Less: amounts reclassified from accumulated other comprehensive income — — — — Total other comprehensive income 2,961 (379 ) 39 2,621 Balance at end of period $ 836 $ (2,177 ) $ (364 ) $ (1,705 ) The Company did not have any reclassifications from any component of accumulated other comprehensive income (loss) for the three and six months ended June 30, 2018 and 2017.

EARNINGS PER SHARE

EARNINGS PER SHARE	6 Months Ended
	Jun. 30, 2018
Earnings Per Share [Abstract]
EARNINGS PER SHARE	EARNINGS PER SHARE Earnings per share have been computed based on the following (average diluted shares outstanding are calculated using the treasury stock method): Three Months Ended June 30, Six Months Ended June 30, (in thousands, except per share and share data) 2018 2017 2018 2017 Net income $ 8,535 $ 6,556 $ 16,347 $ 10,767 Average number of basic common shares outstanding 15,482,188 15,393,458 15,465,357 14,934,850 Plus: dilutive effect of stock options and awards outstanding 89,263 112,800 94,614 114,467 Average number of diluted common shares outstanding 15,571,451 15,506,258 15,559,971 15,049,317 Anti-dilutive options excluded from earnings calculation 3,173 8,347 19,488 9,045 Earnings per share: Basic $ 0.55 $ 0.43 $ 1.06 $ 0.72 Diluted $ 0.55 $ 0.42 $ 1.05 $ 0.72

DERIVATIVE FINANCIAL INSTRUMENT

DERIVATIVE FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES	6 Months Ended
	Jun. 30, 2018
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 the 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 the derivative is no longer effective in offsetting changes of the hedged risk on the hedged item, or management determines the designation of the derivative as a hedging instrument is no longer appropriate. Information about derivative assets and liabilities at June 30, 2018 and December 31, 2017 , was as follows: June 30, 2018 Notional Amount Weighted Average Maturity Estimated Fair Value Asset (Liability) (in thousands) (in years) (in thousands) Cash flow hedges: Interest rate caps agreements $ 90,000 4.6 $ 1,319 Total cash flow hedges 90,000 1,319 Economic hedges: Forward sale commitments 5,625 0.2 (74 ) Total economic hedges 5,625 (74 ) Non-hedging derivatives: Interest rate lock commitments 3,275 0.2 8 Customer loan derivative liability 34,255 15.2 (625 ) Customer loan derivative asset 34,255 15.2 625 Total non-hedging derivatives 71,785 8 Total $ 167,410 $ 1,253 December 31, 2017 Notional Amount Weighted Average Maturity Estimated Fair Value Asset (Liability) (in thousands) (in years) (in thousands) Cash flow hedges: Interest rate caps agreements $ 90,000 5.1 $ 669 Total cash flow hedges 90,000 669 Economic hedges: Forward sale commitments 20,352 0.2 (221 ) Total economic hedges 20,352 (221 ) Non-hedging derivatives: Interest rate lock commitments 19,853 0.2 (1 ) Total non-hedging derivatives 19,853 (1 ) Total $ 130,205 $ 447 Information about derivative assets and liabilities for the three months ended June 30, 2018 and 2017 , was as follows: Three Months Ended June 30, Six Months Ended June 30, (in thousands) 2018 2017 2018 2017 Cash flow hedges: Interest rate cap agreements Realized (loss) gain in interest expense $ (122 ) $ (55 ) $ (230 ) $ (94 ) Economic hedges: Forward commitments Realized (loss) gain in other non-interest income (23 ) (9 ) 147 (87 ) Non-hedging derivatives: Interest rate lock commitments Realized (loss) gain in other non-interest income 1 (26 ) 9 (24 ) 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 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 Interest Rate Lock Commitments 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 relate to the origination of mortgage loans 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 non-interest 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 when the loan will fund within the terms of the commitment, which is affected primarily by changes in interest rates and the passage of time. Customer Loan Derivatives The Company enters into customer loan derivatives to facilitate the risk management strategies for commercial banking customers. The Company mitigates this risk by entering into equal and offsetting loan swap agreements with highly rated third party financial institutions. The loan swap agreements are free-standing derivatives and are recorded at fair value in the Company's consolidated balance sheet. The Company is party to master netting arrangements with its financial institutional counterparties; however, the Company does not offset assets and liabilities under these arrangements for financial statement presentation purposes. The master netting arrangements provide for a single net settlement of all loan swap agreements, as well as collateral, in the event of default on, or termination of, any one contract. Collateral generally in the form of marketable securities is received or posted by the counterparty with net liability positions, respectively, in accordance with contract thresholds.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	6 Months Ended
	Jun. 30, 2018
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 June 30, 2018 and December 31, 2017 , segregated by the level of the valuation inputs within the fair value hierarchy utilized to measure fair value. June 30, 2018 Level 1 Level 2 Level 3 Total (in thousands) Inputs Inputs Inputs Fair Value Available for sale securities: Obligations of US Government-sponsored enterprises $ — $ 3,988 $ — $ 3,988 Mortgage-backed securities: US Government-sponsored enterprises — 446,850 — 446,850 US Government agency — 86,254 — 86,254 Private label — 564 — 564 Obligations of states and political subdivisions thereof — 134,386 — 134,386 Corporate bonds — 38,105 — 38,105 Derivative assets — 1,944 8 1,952 Derivative liabilities — (625 ) (74 ) (699 ) 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 ) 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 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 of a 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 not considered observable factors. As such, mandatory delivery forward commitments are classified as Level 3 measurements. Customer Loan Derivatives. The valuation of the Company’s customer loan derivatives is obtained from a third-party pricing service and is determined using a discounted cash flow analysis on the expected cash flows of each derivative. The pricing analysis is based on observable inputs for the contractual terms of the derivatives, including the period to maturity and interest rate curves. The Company incorporates credit valuation adjustments to appropriately reflect both its own nonperformance risk and the respective counterparty’s nonperformance risk in the fair value measurements. In adjusting the fair value of its derivative contracts for the effect of nonperformance risk, the Company has considered the impact of master netting arrangements and any applicable credit enhancements, such as collateral postings. Although the Company has determined that the majority of the inputs used to value its customer loan derivatives fall within Level 2 of the fair value hierarchy, the credit valuation adjustments associated with its derivatives utilize Level 3 inputs, such as estimates of current credit spreads to evaluate the likelihood of default by itself and its counterparties. However, as of June 30, 2018, the Company assessed the significance of the impact of the credit valuation adjustments on the overall valuation of its derivative positions and determined that the credit valuation adjustments are not significant to the overall valuation of its derivatives. As a result, the Company determined that its derivative valuations in their entirety are classified in Level 2 of the fair value hierarchy. The table below presents the changes in Level 3 assets and liabilities that were measured at fair value on a recurring basis for the three months ended June 30, 2018 . Assets (Liabilities) Interest Rate Lock Forward (in thousands) Commitments Commitments Three Months Ended June 30, 2018 December 31, 2017 $ 7 $ (51 ) Realized gain recognized in non-interest income 1 (23 ) June 30, 2018 $ 8 $ (74 ) Six Months Ended June 30, 2018 December 31, 2017 $ (1 ) $ (221 ) Realized (loss) recognized in non-interest income 9 147 June 30, 2018 $ 8 $ (74 ) 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 $ 8 Historical trend Closing Ratio 90 % Pricing Model Origination Costs, per loan $ 1.7 Forward Commitments (74 ) Quoted prices for similar loans in active markets. Freddie Mac pricing system Pair-off contract price Total $ (66 ) 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 GAAP. The following is a summary of applicable non-recurring fair value measurements. There are no liabilities measured at fair value on a non-recurring basis. June 30, 2018 December 31, 2017 Three Months Ended June 30, 2018 Six Months Ended June 30, 2018 Fair Value Measurement Date as of June 30, 2018 (in thousands) Level 3 Inputs Level 3 Total Gains (Losses) Total Gains (Losses) Level 3 Inputs Assets Impaired loans $ 16,652 $ 10,793 $ (1,525 ) (5,859 ) June 2018 Capitalized servicing rights 4,978 4,158 June 2018 Other real estate owned 129 122 Mar 2018 - June 2018 Total $ 21,759 $ 15,073 (1,525 ) (5,859 ) Quantitative information about the significant unobservable inputs within Level 3 non-recurring assets is as follows: Fair Value Range (Weighted Average) (a) (in thousands, except ratios) June 30, 2018 Valuation Techniques Unobservable Inputs Assets Impaired loans $ 13,696 Fair value of collateral -appraised value Loss severity 0% to 55% Appraised value $65 to $6,915 Impaired loans 2,956 Discount cash flow Discount rate 2.88% to 9.50% Cash flows $37 to $1,162 Capitalized servicing rights 4,978 Discounted cash flow Constant prepayment rate (CPR) 8.85 % Discount rate 10.09 % Other real estate owned 129 Fair value of collateral less selling costs Appraised value $142 Selling Costs 10 % Total $ 21,759 (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 Range (in thousands, except ratios) December 31, 2017 Valuation Techniques Unobservable Inputs (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 Discount 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 less selling costs Appraised value $136 Selling Costs 10 % 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. There were no Level 1 or Level 2 non-recurring fair value measurements for the periods ended June 30, 2018 and December 31, 2017 . 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, non-recurring fair value measurement adjustments relating to real estate collateral have generally been classified as Level 3. Estimates of fair value for other collateral supporting commercial loans are generally based on assumptions not observable in the marketplace and therefore such valuations have been classified as Level 3. Capitalized loan servicing rights . A loan servicing right asset represents the amount by which the present value of the estimated future net cash flows to be received from servicing loans exceed adequate compensation for performing the servicing. The fair value of servicing rights is estimated using a present value cash flow model. The most important assumptions used in the valuation model are the anticipated rate of the loan prepayments and discount rates. Adjustments are only recorded when the discounted cash flows derived from the valuation model are less than the carrying value of the asset. Although some assumptions in determining fair value are based on standards used by market participants, some are based on unobservable inputs and therefore are classified in Level 3 of the valuation hierarchy. Other real estate owned (“OREO”). OREO results from the foreclosure process on residential or commercial loans issued by the Bank. Upon assuming the real estate, the Company records the property at the fair value of the asset less the estimated sales costs. Thereafter, OREO properties are recorded at the lower of cost or fair value less the estimated sales costs. OREO fair values are primarily determined based on Level 3 data including sales comparables and appraisals. Summary of Estimated Fair Values of Financial Instruments. The estimated fair values, and related carrying amounts, of the Company’s financial instruments follow. Certain financial instruments and all non-financial instruments are excluded from disclosure requirements. Accordingly, the aggregate fair value amounts presented herein may not necessarily represent the underlying fair value of the Company. June 30, 2018 (in thousands) Carrying Amount Fair Value Level 1 Level 2 Level 3 Financial Assets Cash and cash equivalents $ 61,393 $ 61,393 $ 61,393 $ — $ — Securities available for sale 710,147 710,147 — 710,147 — FHLB stock 38,712 38,712 — 38,712 — Net loans 2,471,976 2,406,857 — — 2,406,857 Accrued interest receivable 3,498 3,498 — 3,498 — Cash surrender value of bank-owned life insurance policies 58,811 58,811 — 58,811 — Derivative assets 1,952 1,952 — 1,944 8 Financial Liabilities Total deposits $ 2,374,721 $ 2,291,030 $ — $ 2,291,030 $ — Securities sold under agreements to repurchase 34,740 34,709 — 34,709 — FHLB advances 701,184 698,844 — 698,844 — Subordinated borrowings 5,000 5,000 — 5,000 — Junior subordinated borrowings 38,003 36,781 — 36,781 — Derivative liabilities (699 ) (699 ) — — (699 ) December 31, 2017 (in thousands) Carrying Fair 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 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 — FHLB 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 ) 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 90 days or less. FHLB 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. As of June 30, 2018 , the fair value of loans were calculated on an individual basis with consideration given to the loans' underlying characteristics, including account types, remaining terms, annual interest rates or coupons, interest types, timing of principal and interest payments, current market rates, risk ratings, credit ratings and remaining balances. A discounted cash flow model is used to estimate the fair value of the loans using assumptions for the coupon rates, remaining maturities, prepayment speeds, liquidity premiums, projected default probabilities, losses given defaults, and estimates of prevailing discount rates. As of December 31, 2017, the fair value of loans was 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 90 days. Off-balance-sheet financial instruments. Off-balance-sheet financial instruments include standby letters of credit and other financial guarantees and commitments are considered immaterial to the Company’s financial statements.

NON-INTEREST INCOME

NON-INTEREST INCOME	6 Months Ended
	Jun. 30, 2018
Revenue from Contract with Customer [Abstract]
NON-INTEREST INCOME	NON-INTEREST INCOME Adoption of "ASC 606", Revenue from Contracts with Customers The Company completed its overall assessment of revenue streams and review of related contracts within scope of Accounting Standards Codification ("ASC") 606, including trust and investment management fees, financial services fees, interchange fees, customer deposit fees, and other customer service fees. Based on this assessment, the Company concluded that ASC 606 did not materially change the method in which the Company currently recognizes revenue for these revenue streams. The Company also completed its evaluation of certain costs related to these revenue streams to determine whether such costs should be presented as expenses or contra-revenue (i.e., gross vs. net). Based on its evaluation, the Company determined the classification of certain debit and credit card related costs should change (i.e., costs previously recorded as expense are now recorded as contra-revenue, and vice versa). These classification changes resulted in immaterial changes to both revenue and expense. These changes did not have a material effect to non-interest income or expense. Additionally, the Company reviewed deferred revenue from benefits received under various incentive contracts. The Company noted one contract was significantly impacted by the adoption, which the related financial impact and details are reflected in the tables below. The Company adopted ASC 606 on January 1, 2018, using the modified retrospective method for all contracts not completed as of the date of adoption. The reported results for 2018 reflect the application of ASC 606 guidance while the reported results for 2017 were prepared under the prior guidance of ASC 605, Revenue Recognition . The adoption effected the Company's accounting for deferred revenue related to an upfront incentive received in connection with a co-branding agreement. The incentive, which was previously amortized over the life of the contract is now constrained by a termination penalty based on future customer transaction volume. As a result, the remaining deferred liability was re-established to its original value, which increased deferred tax assets by $57 thousand and reduced retained earnings by $184 thousand . Operating results during 2018 were not effected. Financial Statement Impact The cumulative effect of the changes made to our consolidated January 1, 2018 balance sheet for the adoption were as follows: (in thousands) Balance at December 31, 2017 Adjustments due to Topic 606 Balance at January 1, 2018 Balance Sheet Other Assets $ 24,389 $ 57 $ 24,446 Other Liabilities 28,737 241 28,978 Retained Earnings 144,977 (184 ) 144,793 Transaction Price Allocated to Future Performance Obligations ASC 606 requires the Company to disclose the aggregate amount of transaction price allocated to performance obligations that have not yet been satisfied as of January 1, 2018. The guidance provides certain practical expedients which limit this requirement and, therefore, the Company does not disclose the value of unsatisfied performance obligations for: (1) contracts with an original expected length of one year or less, (2) contracts for which revenue is recognized at the amount to which the Company has the right to invoice for services performed or (3) variable consideration allocated entirely to a wholly unsatisfied performance obligation for which consideration is allocated in accordance with paragraph 606-10-32-40. All revenue accounted for under the scope of ASC 606 meets one of these three criteria. Disaggregation of Revenue The following tables disaggregates the Company’s revenue by major business line and timing of transfer of products or services: (in thousands) Three Months Ended June 30, 2018 Six Months Ended June 30, 2018 Major Products/Service Lines Trust management fees $ 2,807 $ 5,547 Financial services fees 315 536 Interchange fees 1,107 2,131 Customer deposit fees 1,019 1,998 Other customer service fees 221 443 Total $ 5,469 $ 10,655 (in thousands) Three Months Ended June 30, 2018 Six Months Ended June 30, 2018 Timing of Revenue Recognition Products and services transferred at a point in time $ 2,643 $ 4,994 Products and services transferred over time 2,826 5,661 Total $ 5,469 $ 10,655 Trust Management Fees The trust management business generates revenue through a range of fiduciary services including trust and estate administration, wealth advisory, and investment management to individuals, businesses, not-for-profit organizations, and municipalities. Revenue from these services are generally recognized over time and is typically based on a time elapsed measure of progress. Certain fees, such as bill paying fees, distribution fees, real estate sale fees, and supplemental tax service fees, are recorded as revenue at a point in time upon the completion of the service. Financial Services Fees Bar Harbor Financial Services is a branch office of Infinex, an independent registered broker dealer offering securities and insurance products not affiliated with the Company or its subsidiaries. The Company has a revenue sharing agreement with Infinex for any financial service fee income generated. Financial services fees are recognized at a point in time upon the completion of monthly service requirements. Interchange Fees The Company earns interchange fees from transaction fees that merchants pay whenever a customer uses a debit card to make a purchase from their store. The fees are paid to the card-issuing bank to cover handling costs, fraud, bad debt costs and the risk involved in approving the payment. Interchange fees are generally recognized as revenue at a point in time upon the completion of a debit card transaction. Customer Deposit Fees The Customer Deposit business offers a variety of deposit accounts with a range of interest rates, fee schedules and other terms, which are designed to meet the customer's financial needs. Additional depositor related services provided to customers include ATM, bank-by-phone, internet banking, internet bill pay, mobile banking, and other cash management services which include remote deposit capture, ACH origination, and wire transfers. These customer deposit fees are generally recognized by the Company at a point in time upon the completion of the service. Other Customer Service Fees The Company has certain incentive and referral fee arrangements with independent third parties in which fees are earned for new account activity, product sales, or transaction volume generated for the respective third parties. The Company also earns a percentage of the fees generated from third party credit card plans promoted through the Bank. Revenue from these incentive and referral fee arrangements are recognized over time using the right to invoice measure of progress. Contract Balances from Contracts with Customers The following table provides information about receivables, contract assets, and deferred revenues from contracts with customers. (in thousands) Balance at June 30, 2018 Balance at December 31, 2017 Balances from contracts with customers only: Other Assets $ 4,326 $ 972 Other Liabilities 3,868 342 The timing of revenue recognition, billings and cash collections results in receivables, contract assets and contract liabilities on the consolidated balance sheets. For most customer contracts, fees are deducted directly from customer accounts and, therefore, there is no associated impact on the accounts receivable balance. For certain types of service contracts, the Company has an unconditional right to consideration under the service contract and an accounts receivable balance is recorded for services completed. When consideration is received, or such consideration is unconditionally due, from a customer prior to transferring goods or services to the customer under the terms of a contract, a contract liability is recorded. Contract liabilities are recognized as revenue after control of the products or services is transferred to the customer and all revenue recognition criteria have been met. Costs to Obtain and Fulfill a Contract The Company currently expenses contract costs for processing and administrative fees for debit card transactions. The Company also expenses custody fees and transactional costs associated with securities transactions as well as third party tax preparation fees. Due to the period being less than one year, the Company will apply the practical expedient in paragraph 340-40-25-4, whereby the Company recognizes the incremental costs of obtaining contracts as an expense when incurred if the amortization period of the assets the Company otherwise would have recognized is one year or less.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2018
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS There were no significant subsequent events between June 30, 2018 and through the date the financial statements are available to be issued.

BASIS OF PRESENTATION (Policies

BASIS OF PRESENTATION (Policies)	6 Months Ended
	Jun. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	The consolidated financial statements (the “financial statements”) of Bar Harbor Bankshares and its subsidiaries (the “Company” or “Bar Harbor”) have been prepared in conformity with accounting principles generally accepted in the United States of America (“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 GAAP requires otherwise. In addition, these interim financial statements have been prepared in accordance with the instructions to Form 10-Q and Article 10 of Regulation S-X, and accordingly, certain information and footnote disclosures normally included in financial statements prepared according to GAAP have been omitted. The results for any interim period are not necessarily indicative of results for the full year. These consolidated financial statements should be read in conjunction with the audited financial statements and note disclosures for the Company's Annual Report on Form 10-K for the year ended December 31, 2017 previously filed with the Securities and Exchange Commission (the "SEC"). In management's opinion, all adjustments necessary for a fair statement are reflected in the interim periods presented.
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.
Tax Cuts and Jobs Act	Tax Cuts and Jobs Act Public law No. 115-97, known as the Tax Cuts and Jobs Act (the "Tax Act"), enacted on December 22, 2017, reduced the U.S. federal corporate tax rate from 35% to 21% effective January 1, 2018. Also on December 22, 2017, the SEC issued Staff Accounting Bulletin No. 118 ("SAB 118"), which provides guidance on accounting for tax effects of the Tax Act. SAB 118 provides a measurement period of up to one year from the enactment date to complete the accounting. Any adjustments during this measurement period will be included in net earnings from continuing operations as an adjustment to income tax expense in the reporting period when such adjustments are determined. Based on the information available and current interpretation of the rules, the Company estimated the impact of the reduction in the corporate tax rate and remeasurement of certain deferred tax assets and liabilities. The provisional amount recorded in the fourth quarter of 2017 related to the remeasurement of the Company's deferred tax balance resulted in additional income tax expense of $4.0 million . The final impact of the Tax Act may differ from these estimates as a result of changes in management's interpretations and assumptions, as well as new guidance issued by the Internal Revenue Service.
Recent Accounting Pronouncements	Recent Accounting Pronouncements The following table provides a brief description of recent accounting standards updates ("ASU") 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 2018 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 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 adopted this ASU as of January 1, 2018, upon completion of 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, one contract resulted in recognition of a $241,000 liability with a $184,000 impact to retained earnings net of tax. The remaining changes had no material impact on the consolidated financial statements. See Note 11 for more detail and transitional disclosures. 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 adopted this ASU as of January 1, 2018, although it did not have any equity securities that would be in scope of this ASU. However, the Company is subject to the exit pricing notion required in fair value disclosures and after calculating the fair value, the Company had no material impact to its consolidated financial statements. ASU-2018-03, Technical Corrections and Improvements to Financial Instruments 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. If it is impractical to apply the guidance retrospectively for an issue, the amendments related to the issue would be applied prospectively. January 1, 2018 The adoption of this ASU did not have a material impact on the Company's consolidated financial statements. 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 the service cost component be disaggregated from other components of net periodic benefit cost in the income statement. January 1, 2018 The adoption of this ASU did not 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 Adopted in 2018 (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 The adoption of this ASU did not 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 The Company adopted this ASU as of March 31, 2018. The effect of the reclassification resulted in an increase to retained earnings and a decrease to accumulated other comprehensive income of $980,000 with zero net effect on total stockholders' equity. ASU 2018-05, Income Taxes (Topic 740) SEC Amendments Early adoption is permitted. ASU 2018-06, Codification Improvements to Topic 942, Financial Services - Depository and Lending Circular 202, issued on July 2, 1985, was rescinded by the Office of the Comptroller of the Currency. The circular limited the net deferred tax debits that could be carried on the bank's balance sheet for regulatory purposes to the amount that would be coverable by the net operating loss carrybacks. The language is no longer relevant and has been removed from the guidance. May 2018 The adoption of this ASU had no impact on the Company's consolidated financial statements. Standard Description Required Date of Adoption Effect on financial statements Standards Not Yet Adopted 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 the Company will need to recognize right-of-use assets and lease liabilities for most of its operating lease commitments. ASU 2018-01, Leases (Topic 842) Land Easement Practical Expedient for Transition to Topic 842 ASU 2018-10, Codification Improvements to Topic 842, Leases 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 Adoption of this ASU is expected to primarily change how the Company estimates credit losses with the application of the expected credit loss model. In addition, the Company expects the ASU to change the presentation of credit losses for AFS debt securities through an allowance method rather than as a direct write-off. The Company is in the process of evaluating loan loss estimation models to comply with the guidance under this ASU, which may result in a higher credit loss estimate. 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 available for sale 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 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 2017-12, 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 2018-07, Share Based Payment Accounting This ASU expands the scope of Topic 718, Compensation- Stock Compensation to include share-based payments issued to nonemployees for goods or services. Consequently, the accounting for share-based payments to nonemployees and employees will be substantially aligned. The ASU supersedes Subtopic 505-50, Equity-Based Payments to Non-Employees. January 1, 2019 The Company is currently evaluating this guidance to determine any impact on the Company's consolidated financial statements. The Company does not participate in these types of arrangements in the normal course of business, except for board director compensation. ASU 2018-09, Codification Improvements This ASU does not prescribe any new accounting guidance, but instead makes minor improvements and clarifications of several different areas based on comments and suggestions by various stakeholders. Topics that may be relevant to the company currently or in the future include (1) comprehensive income, (2) income tax for stock compensation and business combinations, (3) derivatives and hedging, and (4) fair value measurements. January 1, 2019 The Company is currently evaluating this guidance to determine any impact on the Company's consolidated financial statements.
Adoption of ASC 606, Revenue from Contracts with Customers	The timing of revenue recognition, billings and cash collections results in receivables, contract assets and contract liabilities on the consolidated balance sheets. For most customer contracts, fees are deducted directly from customer accounts and, therefore, there is no associated impact on the accounts receivable balance. For certain types of service contracts, the Company has an unconditional right to consideration under the service contract and an accounts receivable balance is recorded for services completed. When consideration is received, or such consideration is unconditionally due, from a customer prior to transferring goods or services to the customer under the terms of a contract, a contract liability is recorded. Contract liabilities are recognized as revenue after control of the products or services is transferred to the customer and all revenue recognition criteria have been met. Costs to Obtain and Fulfill a Contract The Company currently expenses contract costs for processing and administrative fees for debit card transactions. The Company also expenses custody fees and transactional costs associated with securities transactions as well as third party tax preparation fees. Due to the period being less than one year, the Company will apply the practical expedient in paragraph 340-40-25-4, whereby the Company recognizes the incremental costs of obtaining contracts as an expense when incurred if the amortization period of the assets the Company otherwise would have recognized is one year or less. Trust Management Fees The trust management business generates revenue through a range of fiduciary services including trust and estate administration, wealth advisory, and investment management to individuals, businesses, not-for-profit organizations, and municipalities. Revenue from these services are generally recognized over time and is typically based on a time elapsed measure of progress. Certain fees, such as bill paying fees, distribution fees, real estate sale fees, and supplemental tax service fees, are recorded as revenue at a point in time upon the completion of the service. Financial Services Fees Bar Harbor Financial Services is a branch office of Infinex, an independent registered broker dealer offering securities and insurance products not affiliated with the Company or its subsidiaries. The Company has a revenue sharing agreement with Infinex for any financial service fee income generated. Financial services fees are recognized at a point in time upon the completion of monthly service requirements. Interchange Fees The Company earns interchange fees from transaction fees that merchants pay whenever a customer uses a debit card to make a purchase from their store. The fees are paid to the card-issuing bank to cover handling costs, fraud, bad debt costs and the risk involved in approving the payment. Interchange fees are generally recognized as revenue at a point in time upon the completion of a debit card transaction. Customer Deposit Fees The Customer Deposit business offers a variety of deposit accounts with a range of interest rates, fee schedules and other terms, which are designed to meet the customer's financial needs. Additional depositor related services provided to customers include ATM, bank-by-phone, internet banking, internet bill pay, mobile banking, and other cash management services which include remote deposit capture, ACH origination, and wire transfers. These customer deposit fees are generally recognized by the Company at a point in time upon the completion of the service. Other Customer Service Fees The Company has certain incentive and referral fee arrangements with independent third parties in which fees are earned for new account activity, product sales, or transaction volume generated for the respective third parties. The Company also earns a percentage of the fees generated from third party credit card plans promoted through the Bank. Revenue from these incentive and referral fee arrangements are recognized over time using the right to invoice measure of progress. ASC 606 requires the Company to disclose the aggregate amount of transaction price allocated to performance obligations that have not yet been satisfied as of January 1, 2018. The guidance provides certain practical expedients which limit this requirement and, therefore, the Company does not disclose the value of unsatisfied performance obligations for: (1) contracts with an original expected length of one year or less, (2) contracts for which revenue is recognized at the amount to which the Company has the right to invoice for services performed or (3) variable consideration allocated entirely to a wholly unsatisfied performance obligation for which consideration is allocated in accordance with paragraph 606-10-32-40. All revenue accounted for under the scope of ASC 606 meets one of these three criteria. Adoption of "ASC 606", Revenue from Contracts with Customers The Company completed its overall assessment of revenue streams and review of related contracts within scope of Accounting Standards Codification ("ASC") 606, including trust and investment management fees, financial services fees, interchange fees, customer deposit fees, and other customer service fees. Based on this assessment, the Company concluded that ASC 606 did not materially change the method in which the Company currently recognizes revenue for these revenue streams. The Company also completed its evaluation of certain costs related to these revenue streams to determine whether such costs should be presented as expenses or contra-revenue (i.e., gross vs. net). Based on its evaluation, the Company determined the classification of certain debit and credit card related costs should change (i.e., costs previously recorded as expense are now recorded as contra-revenue, and vice versa). These classification changes resulted in immaterial changes to both revenue and expense. These changes did not have a material effect to non-interest income or expense. Additionally, the Company reviewed deferred revenue from benefits received under various incentive contracts. The Company noted one contract was significantly impacted by the adoption, which the related financial impact and details are reflected in the tables below. The Company adopted ASC 606 on January 1, 2018, using the modified retrospective method for all contracts not completed as of the date of adoption. The reported results for 2018 reflect the application of ASC 606 guidance while the reported results for 2017 were prepared under the prior guidance of ASC 605, Revenue Recognition . The adoption effected the Company's accounting for deferred revenue related to an upfront incentive received in connection with a co-branding agreement. The incentive, which was previously amortized over the life of the contract is now constrained by a termination penalty based on future customer transaction volume. As a result, the remaining deferred liability was re-established to its original value, which increased deferred tax assets by $57 thousand and reduced retained earnings by $184 thousand . Operating results during 2018 were not effected.

BASIS OF PRESENTATION (Tables)

BASIS OF PRESENTATION (Tables)	6 Months Ended
	Jun. 30, 2018
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 recent accounting standards updates ("ASU") 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 2018 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 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 adopted this ASU as of January 1, 2018, upon completion of 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, one contract resulted in recognition of a $241,000 liability with a $184,000 impact to retained earnings net of tax. The remaining changes had no material impact on the consolidated financial statements. See Note 11 for more detail and transitional disclosures. 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 adopted this ASU as of January 1, 2018, although it did not have any equity securities that would be in scope of this ASU. However, the Company is subject to the exit pricing notion required in fair value disclosures and after calculating the fair value, the Company had no material impact to its consolidated financial statements. ASU-2018-03, Technical Corrections and Improvements to Financial Instruments 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. If it is impractical to apply the guidance retrospectively for an issue, the amendments related to the issue would be applied prospectively. January 1, 2018 The adoption of this ASU did not have a material impact on the Company's consolidated financial statements. 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 the service cost component be disaggregated from other components of net periodic benefit cost in the income statement. January 1, 2018 The adoption of this ASU did not 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 Adopted in 2018 (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 The adoption of this ASU did not 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 The Company adopted this ASU as of March 31, 2018. The effect of the reclassification resulted in an increase to retained earnings and a decrease to accumulated other comprehensive income of $980,000 with zero net effect on total stockholders' equity. ASU 2018-05, Income Taxes (Topic 740) SEC Amendments Early adoption is permitted. ASU 2018-06, Codification Improvements to Topic 942, Financial Services - Depository and Lending Circular 202, issued on July 2, 1985, was rescinded by the Office of the Comptroller of the Currency. The circular limited the net deferred tax debits that could be carried on the bank's balance sheet for regulatory purposes to the amount that would be coverable by the net operating loss carrybacks. The language is no longer relevant and has been removed from the guidance. May 2018 The adoption of this ASU had no impact on the Company's consolidated financial statements. Standard Description Required Date of Adoption Effect on financial statements Standards Not Yet Adopted 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 the Company will need to recognize right-of-use assets and lease liabilities for most of its operating lease commitments. ASU 2018-01, Leases (Topic 842) Land Easement Practical Expedient for Transition to Topic 842 ASU 2018-10, Codification Improvements to Topic 842, Leases 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 Adoption of this ASU is expected to primarily change how the Company estimates credit losses with the application of the expected credit loss model. In addition, the Company expects the ASU to change the presentation of credit losses for AFS debt securities through an allowance method rather than as a direct write-off. The Company is in the process of evaluating loan loss estimation models to comply with the guidance under this ASU, which may result in a higher credit loss estimate. 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 available for sale 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 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 2017-12, 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 2018-07, Share Based Payment Accounting This ASU expands the scope of Topic 718, Compensation- Stock Compensation to include share-based payments issued to nonemployees for goods or services. Consequently, the accounting for share-based payments to nonemployees and employees will be substantially aligned. The ASU supersedes Subtopic 505-50, Equity-Based Payments to Non-Employees. January 1, 2019 The Company is currently evaluating this guidance to determine any impact on the Company's consolidated financial statements. The Company does not participate in these types of arrangements in the normal course of business, except for board director compensation. ASU 2018-09, Codification Improvements This ASU does not prescribe any new accounting guidance, but instead makes minor improvements and clarifications of several different areas based on comments and suggestions by various stakeholders. Topics that may be relevant to the company currently or in the future include (1) comprehensive income, (2) income tax for stock compensation and business combinations, (3) derivatives and hedging, and (4) fair value measurements. January 1, 2019 The Company is currently evaluating this guidance to determine any impact on the Company's consolidated financial statements. The cumulative effect of the changes made to our consolidated January 1, 2018 balance sheet for the adoption were as follows: (in thousands) Balance at December 31, 2017 Adjustments due to Topic 606 Balance at January 1, 2018 Balance Sheet Other Assets $ 24,389 $ 57 $ 24,446 Other Liabilities 28,737 241 28,978 Retained Earnings 144,977 (184 ) 144,793

SECURITIES AVAILABLE FOR SALE (

SECURITIES AVAILABLE FOR SALE (Tables)	6 Months Ended
	Jun. 30, 2018
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 June 30, 2018 Securities available for sale Debt securities: Obligations of US Government-sponsored enterprises $ 3,991 $ — $ 3 $ 3,988 Mortgage-backed securities: US Government-sponsored enterprises 459,957 521 13,628 446,850 US Government agency 88,545 195 2,486 86,254 Private label 446 124 6 564 Obligations of states and political subdivisions thereof 135,374 1,053 2,041 134,386 Corporate bonds 38,364 182 441 38,105 Total securities available for sale $ 726,677 $ 2,075 $ 18,605 $ 710,147 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
Schedule of amortized cost and estimated fair value of available for sale (AFS) securities, segregated by contractual maturity	The amortized cost and estimated fair value of available for sale (“AFS”) securities segregated by contractual maturity at June 30, 2018 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 (in thousands) Amortized Cost Fair Value Within 1 year $ 4,021 $ 4,018 Over 1 year to 5 years 15,681 15,541 Over 5 years to 10 years 46,469 46,445 Over 10 years 111,558 110,475 Total bonds and obligations 177,729 176,479 Mortgage-backed securities 548,948 533,668 Total securities available for sale $ 726,677 $ 710,147
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 June 30, 2018 Securities available for sale Debt securities: Obligations of US Government-sponsored enterprises $ 3 $ 3,988 $ — $ — $ 3 $ 3,988 Mortgage-backed securities: US Government-sponsored enterprises 7,001 294,523 6,627 115,694 13,628 410,217 US Government agency 1,342 46,242 1,144 29,828 2,486 76,070 Private label 1 115 5 51 6 166 Obligations of states and political subdivisions thereof 476 31,838 1,565 27,847 2,041 59,685 Corporate bonds 441 23,668 — — 441 23,668 Total securities available for sale $ 9,264 $ 400,374 $ 9,341 $ 173,420 $ 18,605 $ 573,794 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
Schedule of other than temporary impairment losses	Three Months Ended June 30, 2018 2017 Estimated credit losses as of prior year-end $ 1,697 $ 1,697 Reductions for securities paid off during the period — — Estimated credit losses at end of the period $ 1,697 $ 1,697 Six Months Ended June 30, 2018 2017 Estimated credit losses as of prior year-end, $ 1,697 $ 1,697 Reductions for securities paid off during the period — — Estimated credit losses at end of the period $ 1,697 $ 1,697

LOANS (Tables)

LOANS (Tables)	6 Months Ended
	Jun. 30, 2018
Receivables [Abstract]
Schedule of Loans	The following is a summary of total loans: June 30, 2018 December 31, 2017 (in thousands) Business Activities Loans Acquired Loans Total Business Activities Loans Acquired Loans Total Commercial Real Estate: Construction and land development $ 27,722 $ 9,542 $ 37,264 $ 28,892 $ 16,781 $ 45,673 Other commercial real estate 540,580 260,702 801,282 505,119 275,954 781,073 Total Commercial Real Estate 568,302 270,244 838,546 534,011 292,735 826,746 Commercial and Industrial: Other Commercial 226,143 62,253 288,396 198,051 68,069 266,120 Agricultural 25,284 — 25,284 27,588 — 27,588 Tax exempt 45,400 41,213 86,613 42,365 43,350 85,715 Total Commercial and Industrial 296,827 103,466 400,293 268,004 111,419 379,423 Total Commercial Loans 865,129 373,710 1,238,839 802,015 404,154 1,206,169 Residential Real Estate: Residential mortgages 606,128 521,767 1,127,895 591,411 564,271 1,155,682 Total Residential Real Estate 606,128 521,767 1,127,895 591,411 564,271 1,155,682 Consumer: Home equity 53,853 54,457 108,310 51,376 62,217 113,593 Other consumer 8,215 1,807 10,022 7,828 2,341 10,169 Total Consumer 62,068 56,264 118,332 59,204 64,558 123,762 Total Loans $ 1,533,325 $ 951,741 $ 2,485,066 $ 1,452,630 $ 1,032,983 $ 2,485,613
Schedule of Activity in the Accretable Yield for the Acquired Loan Portfolio that Falls Under the Review of ASC 310-30, Accounting for Certain Loans or Debt Securities Acquired in a Transfer	The following table summarizes activity in the accretable yield for the acquired loan portfolio that falls under the purview of ASC 310-30, Accounting for Certain Loans or Debt Securities Acquired in a Transfer: Three Months Ended June 30, (in thousands) 2018 2017 Balance at beginning of period $ 3,347 $ 3,194 Reclassification from nonaccretable difference for loans with (decreased) improved cash flows (153 ) 1,745 Accretion (387 ) (372 ) Balance at end of period $ 2,807 $ 4,567 Six Months Ended June 30, (in thousands) 2018 2017 Balance at beginning of period $ 3,509 $ — Acquisitions — 3,398 Reclassification from nonaccretable difference for loans with improved cash flows 46 1,745 Accretion (748 ) (576 ) Balance at end of period $ 2,807 $ 4,567
Summary of Past Due Loans	The following is a summary of past due loans at June 30, 2018 and December 31, 2017 : 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 June 30, 2018 Commercial Real Estate: Construction and land development $ — $ — $ 2 $ 2 $ 27,720 $ 27,722 $ — Other commercial real estate 483 954 6,636 8,073 532,507 540,580 — Total Commercial Real Estate 483 954 6,638 8,075 560,227 568,302 — Commercial and Industrial: Other commercial 79 8 604 691 225,452 226,143 — Agricultural — 37 130 167 25,117 25,284 — Tax exempt — — — — 45,400 45,400 — Total Commercial and Industrial 79 45 734 858 295,969 296,827 — Total Commercial Loans 562 999 7,372 8,933 856,196 865,129 — Residential Real Estate: Residential mortgages 1,122 483 3,690 5,295 600,833 606,128 — Total Residential Real Estate 1,122 483 3,690 5,295 600,833 606,128 — Consumer: Home equity 49 85 241 375 53,478 53,853 — Other consumer 4 8 — 12 8,203 8,215 — Total Consumer 53 93 241 387 61,681 62,068 — Total Loans $ 1,737 $ 1,575 $ 11,303 $ 14,615 $ 1,518,710 $ 1,533,325 $ — 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 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 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 June 30, 2018 Commercial Real Estate: Construction and land development $ 35 $ — $ — $ 35 $ 151 $ 9,542 $ — Other commercial real estate 180 — 337 517 7,856 260,702 — Total Commercial Real Estate 215 — 337 552 8,007 270,244 — Commercial and Industrial: Other commercial 28 — 423 451 515 62,253 — Agricultural — — — — — — — Tax exempt — — — — — 41,213 — Total Commercial and Industrial 28 — 423 451 515 103,466 — Total Commercial Loans 243 — 760 1,003 8,522 373,710 — Residential Real Estate: Residential mortgages 1,080 974 979 3,033 3,069 521,767 — Total Residential Real Estate 1,080 974 979 3,033 3,069 521,767 — Consumer: Home equity 106 — 154 260 24 54,457 — Other consumer 3 4 — 7 3 1,807 — Total Consumer 109 4 154 267 27 56,264 — Total Loans $ 1,432 $ 978 $ 1,893 $ 4,303 $ 11,618 $ 951,741 $ — 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 — — — — — — — 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 June 30, 2018 and December 31, 2017 : June 30, 2018 December 31, 2017 (in thousands) Business Activities Loans Acquired Loans Total Business Activities Loans Acquired Loans Total Commercial Real Estate: Construction and land development $ 2 $ — $ 2 $ 637 $ — $ 637 Other commercial real estate 8,398 483 8,881 7,146 560 7,706 Total Commercial Real Estate 8,400 483 8,883 7,783 560 8,343 Commercial and Industrial: Other commercial 1,488 598 2,086 703 463 1,166 Agricultural 325 — 325 43 — 43 Tax exempt — — — — — — Total Commercial and Industrial 1,813 598 2,411 746 463 1,209 Total Commercial Loans 10,213 1,081 11,294 8,529 1,023 9,552 Residential Real Estate: Residential mortgages 7,224 2,721 9,945 3,408 858 4,266 Total Residential Real Estate 7,224 2,721 9,945 3,408 858 4,266 Consumer: Home equity 440 166 606 130 217 347 Other consumer 88 13 101 95 58 153 Total Consumer 528 179 707 225 275 500 Total Loans $ 17,965 $ 3,981 $ 21,946 $ 12,162 $ 2,156 $ 14,318
Schedule of Loans Evaluated for Impairment	Loans evaluated for impairment as of June 30, 2018 and December 31, 2017 were as follows: Business Activities Loans (in thousands) Commercial real estate Commercial and industrial Residential real estate Consumer Total June 30, 2018 Loans receivable: Balance at end of period Individually evaluated for impairment $ 9,172 $ 1,506 $ 4,855 $ 182 $ 15,715 Collectively evaluated 559,130 295,321 601,273 61,886 1,517,610 Total $ 568,302 $ 296,827 $ 606,128 $ 62,068 $ 1,533,325 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 Acquired Loans (in thousands) Commercial real estate Commercial and industrial Residential real estate Consumer Total June 30, 2018 Loans receivable: Balance at end of period Individually evaluated for impairment $ 231 $ 423 $ 283 $ — $ 937 Purchased Credit Impaired 8,008 515 3,069 27 11,619 Collectively evaluated 262,005 102,528 518,415 56,237 939,185 Total $ 270,244 $ 103,466 $ 521,767 $ 56,264 $ 951,741 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 June 30, 2018 and December 31, 2017 : Business Activities Loans June 30, 2018 (in thousands) Recorded Investment Unpaid Principal Balance Related Allowance With no related allowance: Construction and land development $ — $ — $ — Commercial real estate other 7,102 7,270 — Other commercial 726 736 — Agricultural — — — Tax exempt loans — — — Residential real estate 4,055 4,077 — Home equity 182 463 — Other consumer — — — With an allowance recorded: Construction and land development $ — $ — $ — Commercial real estate other 2,071 2,140 682 Other commercial 779 786 34 Agricultural — — — Tax exempt loans — — — Residential real estate 800 808 80 Home equity — — — Other consumer — — — Total Commercial real estate $ 9,173 $ 9,410 $ 682 Commercial and industrial 1,505 1,522 34 Residential real estate 4,855 4,885 80 Consumer 182 463 — Total impaired loans $ 15,715 $ 16,280 $ 796 Acquired Loans June 30, 2018 (in thousands) Recorded Investment Unpaid Principal Balance Related Allowance With no related allowance: Construction and land development $ — $ — $ — Commercial real estate other 232 342 — Other commercial 49 49 — Agricultural — — — Tax exempt loans — — — Residential real estate 283 283 — Home equity — — — Other consumer — — — With an allowance recorded: Construction and land development $ — $ — $ — Commercial real estate other — — — Other commercial 373 386 77 Agricultural — — — Tax exempt loans — — — Residential real estate — — — Home equity — — — Other consumer — — — Total Commercial real estate $ 232 $ 342 $ — Commercial and industrial 422 435 77 Residential real estate 283 283 — Consumer — — — Total impaired loans $ 937 $ 1,060 $ 77 Business Activities Loans December 31, 2017 (in thousands) Recorded Investment Unpaid Principal Balance Related Allowance With no related allowance: Construction and land development $ — $ — $ — Commercial real estate other 5,896 5,903 — Other commercial 218 217 — Agricultural — — — Tax exempt loans — — — Residential real estate 1,247 1,260 — Home equity 13 13 — Other consumer — — — With an allowance recorded: Construction and land development $ 637 $ 2,563 $ 59 Commercial real estate other 1,071 1,132 388 Other commercial 408 408 3 Agricultural — — — Tax exempt loans — — — Residential real estate 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 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 — — — 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 — — — 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 June 30, 2018 and 2017 : Business Activities Loans Six Months Ended June 30, 2018 Six Months Ended June 30, 2017 (in thousands) Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized With no related allowance: Construction and land development $ — $ — $ — $ — Commercial real estate other 6,364 15 2,499 68 Other commercial 680 5 349 8 Agricultural — — 70 1 Tax exempt loans — — — — Residential real estate 4,063 19 2,130 24 Home equity 288 — 13 — Other consumer — — 64 2 With an allowance recorded: Construction and land development $ — $ — $ 637 $ — Commercial real estate other 1,073 — 772 — Other commercial 647 — 44 1 Agricultural — — — — Tax exempt loans — — — — Residential real estate 696 5 156 5 Home equity — — — — Other consumer — — — — Total Commercial real estate $ 7,437 $ 15 $ 3,908 $ 68 Commercial and industrial 1,327 5 463 10 Residential real estate 4,759 24 2,286 29 Consumer 288 — 77 2 Total impaired loans $ 13,811 $ 44 $ 6,734 $ 109 Acquired Loans Six Months Ended June 30, 2018 Six Months Ended June 30, 2017 (in thousands) Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized With no related allowance: Construction and land development $ — $ — $ — $ — Commercial real estate other 230 1 — — Other commercial 49 — — — Agricultural — — — — Tax exempt loans — — — — Residential real estate 47 — — — Home equity — — — — Other consumer — — — — With an allowance recorded: Construction and land development $ — $ — $ — $ — Commercial real estate other — — — — Other commercial 383 1 — — Agricultural — — — — Tax exempt loans — — — — Residential real estate — — — — Home equity — — — — Other consumer — — — — Total Commercial real estate $ 230 $ 1 $ — $ — Commercial and industrial 432 1 — — Residential real estate 47 — — — Consumer — — — — Total impaired loans $ 709 $ 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 three and six months ended June 30, 2018 and for the three and six months ended June 30, 2017 , respectively. The table includes the recorded investment in the loans prior to a modification and also the recorded investment in the loans after the loans were restructured. The modifications for the three and six months ended June 30, 2018 were attributable to interest rate concessions, maturity date extensions, reamortization or a combination of two concessions. The modifications for the three months ending June 30, 2017 were attributable to interest rate concessions, maturity date extensions, or a combination of both. Three Months Ended June 30, 2018 (in thousands) Number of Modifications Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Troubled Debt Restructurings Commercial installment — $ — $ — Agricultural — — — Commercial real estate 5 1,641 1,390 Residential real estate 7 1,091 1,060 Home equity 1 100 100 Other consumer 1 4 4 Total 14 $ 2,836 $ 2,554 Three Months Ended June 30, 2017 (in thousands) Number of Modifications Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Troubled Debt Restructurings Commercial installment — $ — $ — Agricultural 1 19 18 Commercial real estate 2 245 245 Residential real estate 1 118 117 Home equity 1 13 13 Other consumer — — — Total 5 $ 395 $ 393 Six Months Ended June 30, 2018 (in thousands) Number of Modifications Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Troubled Debt Restructurings Commercial installment 2 $ 452 $ 437 Agricultural 1 167 — Commercial real estate 7 1,674 1,409 Residential real estate 12 2,196 1,646 Home equity 1 100 100 Other consumer 2 5 5 Total 25 $ 4,594 $ 3,597 Six Months Ended June 30, 2017 (in thousands) Number of Modifications Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Troubled Debt Restructurings Commercial installment 1 $ 80 $ 77 Agricultural 1 19 18 Commercial real estate 2 245 245 Residential real estate 3 692 682 Home equity 1 13 13 Other consumer 1 38 37 Total 9 $ 1,087 $ 1,072

ALLOWANCE FOR LOAN LOSSES (Tabl

ALLOWANCE FOR LOAN LOSSES (Tables)	6 Months Ended
	Jun. 30, 2018
Receivables [Abstract]
Schedule of Activity in the Allowance for Loan Losses	Activity in the allowance for loan losses for the three and six months ended June 30, 2018 and 2017 was as follows: Business Activities Loans At or for the Three Months Ended June 30, 2018 (in thousands) Commercial real estate Commercial and industrial Residential real estate Consumer Total Balance at beginning of period $ 5,998 $ 2,612 $ 3,304 $ 500 $ 12,414 Charged-off loans (156 ) (27 ) — (216 ) (399 ) Recoveries on charged-off loans 46 4 — 2 52 Provision (releases) for loan losses 479 (80 ) 150 107 656 Balance at end of period $ 6,367 $ 2,509 $ 3,454 $ 393 $ 12,723 Individually evaluated for impairment 682 34 80 — 796 Collectively evaluated 5,685 2,475 3,374 393 11,927 Total $ 6,367 $ 2,509 $ 3,454 $ 393 $ 12,723 Business Activities Loans At or for the Six Months Ended June 30, 2018 (in thousands) Commercial real estate Commercial and industrial Residential real estate Consumer Total Balance at beginning of period $ 6,037 $ 2,373 $ 3,357 $ 386 $ 12,153 Charged-off loans (156 ) (111 ) — (386 ) (653 ) Recoveries on charged-off loans 61 6 1 4 72 Provision (releases) for loan losses 425 241 96 389 1,151 Balance at end of period $ 6,367 $ 2,509 $ 3,454 $ 393 $ 12,723 Individually evaluated for impairment 682 34 80 — 796 Collectively evaluated 5,685 2,475 3,374 393 11,927 Total $ 6,367 $ 2,509 $ 3,454 $ 393 $ 12,723 Business Activities Loans At or for the Three Months Ended June 30, 2017 (in thousands) Commercial real estate Commercial and industrial Residential real estate Consumer Total Balance at beginning of period $ 5,307 $ 2,143 $ 2,806 $ 628 $ 10,884 Charged-off loans (7 ) (170 ) (13 ) (23 ) (213 ) Recoveries on charged-off loans 1 32 — 2 35 Provision (releases) for loan losses 202 105 326 (6 ) 627 Balance at end of period $ 5,503 $ 2,110 $ 3,119 $ 601 $ 11,333 Individually evaluated for impairment 380 4 10 — 394 Collectively evaluated 5,123 2,106 3,109 601 10,939 Total $ 5,503 $ 2,110 $ 3,119 $ 601 $ 11,333 Business Activities Loans At or for the Six Months Ended June 30, 2017 (in thousands) Commercial real estate Commercial and industrial Residential real estate Consumer Total Balance at beginning of period $ 5,145 $ 1,952 $ 2,721 $ 601 $ 10,419 Charged-off loans (112 ) (187 ) (212 ) (46 ) (557 ) Recoveries on charged-off loans 3 32 1 13 49 Provision (releases) for loan losses 467 313 609 33 1,422 Balance at end of period $ 5,503 $ 2,110 $ 3,119 $ 601 $ 11,333 Individually evaluated for impairment 380 4 10 — 394 Collectively evaluated 5,123 2,106 3,109 601 10,939 Total $ 5,503 $ 2,110 $ 3,119 $ 601 $ 11,333 Acquired Loans At or for the Three Months Ended June 30, 2018 (in thousands) Commercial real estate Commercial and industrial Residential real estate Consumer Total Balance at beginning of period $ 83 $ 124 $ 58 $ — $ 265 Charged-off loans — (37 ) (64 ) (17 ) (118 ) Recoveries on charged-off loans 18 6 — 82 106 Provision (releases) for loan losses 99 (11 ) 91 (65 ) 114 Balance at end of period $ 200 $ 82 $ 85 $ — $ 367 Individually evaluated for impairment — 77 — — 77 Collectively evaluated 200 5 85 — 290 Total $ 200 $ 82 $ 85 $ — $ 367 Acquired Loans At or for the Six Months Ended June 30, 2018 (in thousands) Commercial real estate Commercial and industrial Residential real estate Consumer Total Balance at beginning of period $ 97 $ 16 $ 59 $ — $ 172 Charged-off loans (106 ) (95 ) (64 ) (60 ) (325 ) Recoveries on charged-off loans 18 6 — 82 106 Provision (releases) for loan losses 191 155 90 (22 ) 414 Balance at end of period $ 200 $ 82 $ 85 $ — $ 367 Individually evaluated for impairment — 77 — — 77 Collectively evaluated 200 5 85 — 290 Total $ 200 $ 82 $ 85 $ — $ 367 Acquired Loans At or for the Three Months Ended June 30, 2017 (in thousands) Commercial real estate Commercial and industrial Residential real estate Consumer Total Balance at beginning of period $ — $ — $ — $ — $ — Charged-off loans — — — — — Recoveries on charged-off loans — — — — — Provision (releases) for loan losses 51 24 34 — 109 Balance at end of period $ 51 $ 24 $ 34 $ — $ 109 Individually evaluated for impairment 51 24 34 — 109 Collectively evaluated — — — — — Total $ 51 $ 24 $ 34 $ — $ 109 Acquired Loans At or for the Six Months Ended June 30, 2017 (in thousands) Commercial real estate Commercial and industrial Residential real estate Consumer Total Balance at beginning of period $ — $ — $ — $ — $ — Charged-off loans — — — — — Recoveries on charged-off loans — — — — — Provision (releases) for loan losses 51 24 34 — 109 Balance at end of period $ 51 $ 24 $ 34 $ — $ 109 Individually evaluated for impairment 51 24 34 — 109 Collectively evaluated — — — — — Total $ 51 $ 24 $ 34 $ — $ 109
Schedule of Loans by Risk Rating	The following tables present the Company’s loans by risk rating at June 30, 2018 and December 31, 2017 : 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) Jun 30, 2018 Dec 31, 2017 Jun 30, 2018 Dec 31, 2017 Jun 30, 2018 Dec 31, 2017 Grade: Pass $ 27,647 $ 28,180 $ 517,753 $ 483,711 $ 545,400 $ 511,891 Special mention 73 73 7,139 5,706 7,212 5,779 Substandard 2 639 15,688 15,702 15,690 16,341 Total $ 27,722 $ 28,892 $ 540,580 $ 505,119 $ 568,302 $ 534,011 Commercial and Industrial Credit Risk Profile by Creditworthiness Category Other Commercial Agricultural Tax exempt loans Total commercial and industrial (in thousands) Jun 30, 2018 Dec 31, 2017 Jun 30, 2018 Dec 31, 2017 Jun 30, 2018 Dec 31, 2017 Jun 30, 2018 Dec 31, 2017 Grade: Pass $ 222,898 $ 194,147 $ 24,684 $ 27,046 $ 45,243 $ 42,208 $ 292,825 $ 263,401 Special mention 1,355 1,933 68 63 157 157 1,580 2,153 Substandard 1,890 1,971 532 479 — — 2,422 2,450 Total $ 226,143 $ 198,051 $ 25,284 $ 27,588 $ 45,400 $ 42,365 $ 296,827 $ 268,004 Residential Real Estate and Consumer Loans Credit Risk Profile Based on Payment Activity Residential real estate Home equity Other consumer Total Residential real estate and consumer (in thousands) Jun 30, 2018 Dec 31, 2017 Jun 30, 2018 Dec 31, 2017 Jun 30, 2018 Dec 31, 2017 Jun 30, 2018 Dec 31, 2017 Performing $ 598,904 $ 588,003 $ 53,413 $ 51,246 $ 8,127 $ 7,733 $ 660,444 $ 646,982 Nonperforming 7,224 3,408 440 130 88 95 7,752 3,633 Total $ 606,128 $ 591,411 $ 53,853 $ 51,376 $ 8,215 $ 7,828 $ 668,196 $ 650,615 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) Jun 30, 2018 Dec 31, 2017 Jun 30, 2018 Dec 31, 2017 Jun 30, 2018 Dec 31, 2017 Grade: Pass $ 9,289 $ 16,523 $ 251,388 $ 266,477 $ 260,677 $ 283,000 Special mention — 235 1,596 2,440 1,596 2,675 Substandard 253 23 7,718 7,037 7,971 7,060 Total $ 9,542 $ 16,781 $ 260,702 $ 275,954 $ 270,244 $ 292,735 Commercial and Industrial Credit Risk Profile by Creditworthiness Category Other Commercial Agricultural Tax exempt loans Total commercial and industrial (in thousands) Jun 30, 2018 Dec 31, 2017 Jun 30, 2018 Dec 31, 2017 Jun 30, 2018 Dec 31, 2017 Jun 30, 2018 Dec 31, 2017 Grade: Pass $ 54,605 $ 60,300 $ — $ — $ 41,213 $ 43,350 $ 95,818 $ 103,650 Special mention 5,934 5,753 — — — — 5,934 5,753 Substandard 1,714 2,016 — — — — 1,714 2,016 Total $ 62,253 $ 68,069 $ — $ — $ 41,213 $ 43,350 $ 103,466 $ 111,419 Residential Real Estate and Consumer Loans Credit Risk Profile Based on Payment Activity Residential real estate Home equity Other consumer Total Residential real estate and consumer (in thousands) Jun 30, 2018 Dec 31, 2017 Jun 30, 2018 Dec 31, 2017 Jun 30, 2018 Dec 31, 2017 Jun 30, 2018 Dec 31, 2017 Performing $ 518,067 $ 562,516 $ 54,291 $ 62,000 $ 1,794 $ 2,283 $ 574,152 $ 626,799 Nonperforming 3,700 1,755 166 217 13 58 3,879 2,030 Total $ 521,767 $ 564,271 $ 54,457 $ 62,217 $ 1,807 $ 2,341 $ 578,031 $ 628,829
Summary of Information About Total Loans Rated Special Mention or Lower	The following table summarizes information about total classified and criticized loans loans as of June 30, 2018 and December 31, 2017 : June 30, 2018 December 31, 2017 (in thousands) Business Activities Loans Acquired Loans Total Business Activities Loans Acquired Loans Total Non-accrual $ 17,965 $ 3,981 $ 21,946 $ 12,140 $ 2,156 $ 14,296 Substandard accruing 7,901 9,583 17,484 10,284 7,833 18,117 Total classified 25,866 13,564 39,430 22,424 9,989 32,413 Special mention 8,792 7,530 16,322 7,932 8,428 16,360 Total Criticized $ 34,658 $ 21,094 $ 55,752 $ 30,356 $ 18,417 $ 48,773

BORROWED FUNDS (Tables)

BORROWED FUNDS (Tables)	6 Months Ended
	Jun. 30, 2018
Debt Disclosure [Abstract]
Schedule of Borrowed Funds	Borrowed funds at June 30, 2018 and December 31, 2017 are summarized, as follows: June 30, 2018 December 31, 2017 (dollars in thousands) Carrying Value Weighted Average Rate Carrying Value Weighted Average Rate Short-term borrowings Advances from the FHLB $ 566,961 1.95 % $ 608,792 1.49 % Other borrowings 34,740 0.99 40,706 0.59 Total short-term borrowings 601,701 1.89 649,498 1.43 Long-term borrowings Advances from the FHLB 134,223 1.73 137,190 1.72 Subordinated borrowings 38,003 5.48 38,033 4.88 Junior subordinated borrowings 5,000 5.75 5,000 4.89 Total long-term borrowings 177,226 2.65 180,223 2.47 Total $ 778,927 2.06 % $ 829,721 1.66 %
Summary of Maturities of FHLBB Advances	A summary of maturities of FHLB advances as of June 30, 2018 is as follows: June 30, 2018 (in thousands, except rates) Carrying Value Weighted Average Rate Fixed rate advances maturing: 2018 $ 506,267 1.96 % 2019 146,668 1.85 2020 29,938 1.64 2021 1,641 0.61 2022 15,000 1.33 2023 and thereafter 1,670 0.01 Total FHLB advances $ 701,184 1.90 %

DEPOSITS (Tables)

DEPOSITS (Tables)	6 Months Ended
	Jun. 30, 2018
Deposits [Abstract]
Summary of Time Deposits	A summary of time deposits is as follows: (in thousands) June 30, 2018 December 31, 2017 Time less than $100,000 $ 681,187 $ 579,856 Time $100,000 through $250,000 168,427 167,145 Time $250,000 or more 122,638 119,345 Total time deposits $ 972,252 $ 866,346
Time Deposit Maturities	At June 30, 2018 and December 31, 2017 , the scheduled maturities by year for time deposits were as follows: (in thousands) June 30, 2018 December 31, 2017 Within 1 year $ 449,539 $ 406,295 Over 1 year to 2 years 328,611 305,895 Over 2 years to 3 years 159,749 115,878 Over 3 years to 4 years 15,029 24,459 Over 4 years to 5 years 19,266 13,685 Over 5 years 58 134 Total $ 972,252 $ 866,346

CAPITAL RATIOS AND SHAREHOLDE28

CAPITAL RATIOS AND SHAREHOLDERS' EQUITY (Tables)	6 Months Ended
	Jun. 30, 2018
Stockholders' Equity Note [Abstract]
Schedule of Actual and Required Capital Ratios	The actual and required capital ratios were as follows: June 30, 2018 Regulatory Minimum to be "Well Capitalized" December 31, 2017 Regulatory Minimum to be "Well Capitalized" Company (consolidated) Total capital to risk weighted assets 13.9 % N/A 13.7 % N/A Common equity tier 1 capital to risk weighted assets 11.5 N/A 11.3 N/A Tier 1 capital to risk weighted assets 12.4 N/A 12.2 N/A Tier 1 capital to average assets 8.3 N/A 8.1 N/A Bank Total capital to risk weighted assets 13.7 % 10.0 % 13.7 % 10.0 % Common equity tier 1 capital to risk weighted assets 12.9 6.5 12.9 6.5 Tier 1 capital to risk weighted assets 12.9 8.0 12.9 8.0 Tier 1 capital to average assets 8.6 5.0 8.6 5.0
Schedule of Components of Accumulated Other Comprehensive Income	Components of accumulated other comprehensive (loss) income is as follows: (in thousands) June 30, 2018 December 31, 2017 Other accumulated comprehensive loss, before tax: Net unrealized loss on AFS securities $ (16,530 ) $ (2,741 ) Net unrealized loss on effective cash flow hedging derivatives (2,708 ) (3,588 ) Net unrealized loss on post-retirement plans (905 ) (946 ) Income taxes related to items of accumulated other comprehensive loss: Net unrealized loss on AFS securities 3,937 1,030 Net unrealized loss on effective cash flow hedging derivatives 644 1,338 Net unrealized loss on post-retirement plans 215 353 Accumulated other comprehensive loss $ (15,347 ) $ (4,554 )
Schedule of Components of Other Comprehensive Income	The following table presents the components of other comprehensive income (loss) for the three months ended June 30, 2018 and 2017 : (in thousands) Before Tax Tax Effect Net of Tax Three Months Ended June 30, 2018 Net unrealized loss on AFS securities: Net unrealized loss arising during the period $ (3,087 ) $ 731 $ (2,356 ) Less: reclassification adjustment for gains (losses) realized in net income — — — Net unrealized loss on AFS securities (3,087 ) 731 (2,356 ) Net unrealized gain on derivative hedges: Net unrealized gain arising during the period 226 (54 ) 172 Less: reclassification adjustment for gains (losses) realized in net income — — — Net unrealized gain on derivative hedges 226 (54 ) 172 Net unrealized gain on post-retirement plans: Net unrealized gain arising during the period — — — Less: reclassification adjustment for gains (losses) realized in net income — — — Net unrealized gain on post-retirement plans — — — Other comprehensive loss $ (2,861 ) $ 677 $ (2,184 ) Three Months Ended June 30, 2017 Net unrealized gain on AFS securities: Net unrealized gain arising during the period $ 3,485 $ (1,292 ) $ 2,193 Less: reclassification adjustment for gains (losses) realized in net income — — — Net unrealized gain on AFS securities 3,485 (1,292 ) 2,193 Net unrealized loss on derivative hedges: Net unrealized loss arising during the period (481 ) 242 (239 ) Less: reclassification adjustment for gains (losses) realized in net income — — — Net unrealized loss on derivative hedges (481 ) 242 (239 ) Net unrealized (loss) gain on post-retirement plans: Net unrealized (loss) gain arising during the period (15 ) 18 3 Less: reclassification adjustment for gains (losses) realized in net income — — — Net unrealized (loss) gain on post-retirement plans (15 ) 18 3 Other comprehensive income $ 2,989 $ (1,032 ) $ 1,957 (in thousands) Before Tax Tax Effect Net of Tax Six Months Ended June 30, 2018 Net unrealized loss on AFS securities: Net unrealized loss arising during the period $ (13,789 ) $ 3,274 $ (10,515 ) Less: reclassification adjustment for gains (losses) realized in net income — — — Net unrealized loss on AFS securities (13,789 ) 3,274 (10,515 ) Net unrealized gain on derivative hedges: Net unrealized gain arising during the period 880 (209 ) 671 Less: reclassification adjustment for gains (losses) realized in net income — — — Net unrealized gain on derivative hedges 880 (209 ) 671 Net unrealized gain on post-retirement plans: Net unrealized gain arising during the period 41 (10 ) 31 Less: reclassification adjustment for gains (losses) realized in net income — — — Net unrealized gain on post-retirement plans 41 (10 ) 31 Other comprehensive loss $ (12,868 ) $ 3,055 $ (9,813 ) Six Months Ended June 30, 2017 Net unrealized holding gain on AFS securities: Net unrealized gain arising during the period $ 4,601 $ (1,640 ) $ 2,961 Less: reclassification adjustment for gains (losses) realized in net income — — — Net unrealized holding gain on AFS securities 4,601 (1,640 ) 2,961 Net unrealized loss on cash flow hedging derivatives: Net unrealized loss arising during the period (704 ) 325 (379 ) Less: reclassification adjustment for gains (losses) realized in net income — — — Net unrealized loss on cash flow hedging derivatives (704 ) 325 (379 ) Net unrealized holding gain on post-retirement plans: Net unrealized gain arising during the period 42 (3 ) 39 Less: reclassification adjustment for gains (losses) realized in net income — — — Net unrealized holding gain on post-retirement plans 42 (3 ) 39 Other comprehensive income $ 3,939 $ (1,318 ) $ 2,621
Schedule of Gross Changes in Each Component of Accumulated Other Comprehensive Income	The following table presents the changes in each component of accumulated other comprehensive income (loss), for the three months ended June 30, 2018 and 2017 : (in thousands) Net unrealized holding (loss) gain on AFS Securities Net loss on effective cash flow hedging derivatives Net unrealized holding loss on pension plans Total Three Months Ended June 30, 2018 Balance at beginning of period $ (10,239 ) $ (2,236 ) $ (688 ) $ (13,163 ) Other comprehensive (loss) gain before reclassifications (2,356 ) 172 — (2,184 ) Less: amounts reclassified from accumulated other comprehensive income — — — — Total other comprehensive income (loss) (2,356 ) 172 — (2,184 ) Balance at end of period $ (12,595 ) $ (2,064 ) $ (688 ) $ (15,347 ) Three Months Ended June 30, 2017 Balance at beginning of period $ (1,357 ) $ (1,938 ) $ (367 ) $ (3,662 ) Other comprehensive gain (loss) before reclassifications 2,193 (239 ) 3 1,957 Less: amounts reclassified from accumulated other comprehensive income — — — — Total other comprehensive income (loss) 2,193 (239 ) 3 1,957 Balance at end of period $ 836 $ (2,177 ) $ (364 ) $ (1,705 ) Six Months Ended June 30, 2018 Balance at beginning of period $ (1,713 ) $ (2,250 ) $ (591 ) $ (4,554 ) Other comprehensive (loss) gain before reclassifications (10,515 ) 671 31 (9,813 ) Less: amounts reclassified from accumulated other comprehensive income — — — — Total other comprehensive loss (10,515 ) 671 31 (9,813 ) Less: amounts reclassified from accumulated other comprehensive income for ASU 2018-02 (367 ) (485 ) (128 ) (980 ) Balance at end of period $ (12,595 ) $ (2,064 ) $ (688 ) $ (15,347 ) Six Months Ended June 30, 2017 Balance at beginning of period $ (2,125 ) $ (1,798 ) $ (403 ) $ (4,326 ) Other comprehensive gain (loss) before reclassifications 2,961 (379 ) 39 2,621 Less: amounts reclassified from accumulated other comprehensive income — — — — Total other comprehensive income 2,961 (379 ) 39 2,621 Balance at end of period $ 836 $ (2,177 ) $ (364 ) $ (1,705 )

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	6 Months Ended
	Jun. 30, 2018
Earnings Per Share [Abstract]
Schedule of Earnings Per Share	Earnings per share have been computed based on the following (average diluted shares outstanding are calculated using the treasury stock method): Three Months Ended June 30, Six Months Ended June 30, (in thousands, except per share and share data) 2018 2017 2018 2017 Net income $ 8,535 $ 6,556 $ 16,347 $ 10,767 Average number of basic common shares outstanding 15,482,188 15,393,458 15,465,357 14,934,850 Plus: dilutive effect of stock options and awards outstanding 89,263 112,800 94,614 114,467 Average number of diluted common shares outstanding 15,571,451 15,506,258 15,559,971 15,049,317 Anti-dilutive options excluded from earnings calculation 3,173 8,347 19,488 9,045 Earnings per share: Basic $ 0.55 $ 0.43 $ 1.06 $ 0.72 Diluted $ 0.55 $ 0.42 $ 1.05 $ 0.72

DERIVATIVE FINANCIAL INSTRUME30

DERIVATIVE FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES (Tables)	6 Months Ended
	Jun. 30, 2018
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of information about derivative assets and liabilities	Information about derivative assets and liabilities at June 30, 2018 and December 31, 2017 , was as follows: June 30, 2018 Notional Amount Weighted Average Maturity Estimated Fair Value Asset (Liability) (in thousands) (in years) (in thousands) Cash flow hedges: Interest rate caps agreements $ 90,000 4.6 $ 1,319 Total cash flow hedges 90,000 1,319 Economic hedges: Forward sale commitments 5,625 0.2 (74 ) Total economic hedges 5,625 (74 ) Non-hedging derivatives: Interest rate lock commitments 3,275 0.2 8 Customer loan derivative liability 34,255 15.2 (625 ) Customer loan derivative asset 34,255 15.2 625 Total non-hedging derivatives 71,785 8 Total $ 167,410 $ 1,253 December 31, 2017 Notional Amount Weighted Average Maturity Estimated Fair Value Asset (Liability) (in thousands) (in years) (in thousands) Cash flow hedges: Interest rate caps agreements $ 90,000 5.1 $ 669 Total cash flow hedges 90,000 669 Economic hedges: Forward sale commitments 20,352 0.2 (221 ) Total economic hedges 20,352 (221 ) Non-hedging derivatives: Interest rate lock commitments 19,853 0.2 (1 ) Total non-hedging derivatives 19,853 (1 ) Total $ 130,205 $ 447 Information about derivative assets and liabilities for the three months ended June 30, 2018 and 2017 , was as follows: Three Months Ended June 30, Six Months Ended June 30, (in thousands) 2018 2017 2018 2017 Cash flow hedges: Interest rate cap agreements Realized (loss) gain in interest expense $ (122 ) $ (55 ) $ (230 ) $ (94 ) Economic hedges: Forward commitments Realized (loss) gain in other non-interest income (23 ) (9 ) 147 (87 ) Non-hedging derivatives: Interest rate lock commitments Realized (loss) gain in other non-interest income 1 (26 ) 9 (24 )

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	6 Months Ended
	Jun. 30, 2018
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 June 30, 2018 and December 31, 2017 , segregated by the level of the valuation inputs within the fair value hierarchy utilized to measure fair value. June 30, 2018 Level 1 Level 2 Level 3 Total (in thousands) Inputs Inputs Inputs Fair Value Available for sale securities: Obligations of US Government-sponsored enterprises $ — $ 3,988 $ — $ 3,988 Mortgage-backed securities: US Government-sponsored enterprises — 446,850 — 446,850 US Government agency — 86,254 — 86,254 Private label — 564 — 564 Obligations of states and political subdivisions thereof — 134,386 — 134,386 Corporate bonds — 38,105 — 38,105 Derivative assets — 1,944 8 1,952 Derivative liabilities — (625 ) (74 ) (699 ) 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 )
Schedule of Changes in Level 3 Assets and Liabilities That Were Measured at Fair Value on a Recurring Basis	The table below presents the changes in Level 3 assets and liabilities that were measured at fair value on a recurring basis for the three months ended June 30, 2018 . Assets (Liabilities) Interest Rate Lock Forward (in thousands) Commitments Commitments Three Months Ended June 30, 2018 December 31, 2017 $ 7 $ (51 ) Realized gain recognized in non-interest income 1 (23 ) June 30, 2018 $ 8 $ (74 ) Six Months Ended June 30, 2018 December 31, 2017 $ (1 ) $ (221 ) Realized (loss) recognized in non-interest income 9 147 June 30, 2018 $ 8 $ (74 )
Summary of Applicable Non-Recurring Fair Value Measurements	The following is a summary of applicable non-recurring fair value measurements. There are no liabilities measured at fair value on a non-recurring basis. June 30, 2018 December 31, 2017 Three Months Ended June 30, 2018 Six Months Ended June 30, 2018 Fair Value Measurement Date as of June 30, 2018 (in thousands) Level 3 Inputs Level 3 Total Gains (Losses) Total Gains (Losses) Level 3 Inputs Assets Impaired loans $ 16,652 $ 10,793 $ (1,525 ) (5,859 ) June 2018 Capitalized servicing rights 4,978 4,158 June 2018 Other real estate owned 129 122 Mar 2018 - June 2018 Total $ 21,759 $ 15,073 (1,525 ) (5,859 )
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 $ 8 Historical trend Closing Ratio 90 % Pricing Model Origination Costs, per loan $ 1.7 Forward Commitments (74 ) Quoted prices for similar loans in active markets. Freddie Mac pricing system Pair-off contract price Total $ (66 ) Quantitative information about the significant unobservable inputs within Level 3 non-recurring assets is as follows: Fair Value Range (Weighted Average) (a) (in thousands, except ratios) June 30, 2018 Valuation Techniques Unobservable Inputs Assets Impaired loans $ 13,696 Fair value of collateral -appraised value Loss severity 0% to 55% Appraised value $65 to $6,915 Impaired loans 2,956 Discount cash flow Discount rate 2.88% to 9.50% Cash flows $37 to $1,162 Capitalized servicing rights 4,978 Discounted cash flow Constant prepayment rate (CPR) 8.85 % Discount rate 10.09 % Other real estate owned 129 Fair value of collateral less selling costs Appraised value $142 Selling Costs 10 % Total $ 21,759 (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 Range (in thousands, except ratios) December 31, 2017 Valuation Techniques Unobservable Inputs (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 Discount 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 less selling costs Appraised value $136 Selling Costs 10 % 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.
Summary of Estimated Fair Values, and Related Carrying Amounts, of Financial Instruments	The estimated fair values, and related carrying amounts, of the Company’s financial instruments follow. Certain financial instruments and all non-financial instruments are excluded from disclosure requirements. Accordingly, the aggregate fair value amounts presented herein may not necessarily represent the underlying fair value of the Company. June 30, 2018 (in thousands) Carrying Amount Fair Value Level 1 Level 2 Level 3 Financial Assets Cash and cash equivalents $ 61,393 $ 61,393 $ 61,393 $ — $ — Securities available for sale 710,147 710,147 — 710,147 — FHLB stock 38,712 38,712 — 38,712 — Net loans 2,471,976 2,406,857 — — 2,406,857 Accrued interest receivable 3,498 3,498 — 3,498 — Cash surrender value of bank-owned life insurance policies 58,811 58,811 — 58,811 — Derivative assets 1,952 1,952 — 1,944 8 Financial Liabilities Total deposits $ 2,374,721 $ 2,291,030 $ — $ 2,291,030 $ — Securities sold under agreements to repurchase 34,740 34,709 — 34,709 — FHLB advances 701,184 698,844 — 698,844 — Subordinated borrowings 5,000 5,000 — 5,000 — Junior subordinated borrowings 38,003 36,781 — 36,781 — Derivative liabilities (699 ) (699 ) — — (699 ) December 31, 2017 (in thousands) Carrying Fair 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 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 — FHLB 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 )

NON-INTEREST INCOME (Tables)

NON-INTEREST INCOME (Tables)	6 Months Ended
	Jun. 30, 2018
Revenue from Contract with Customer [Abstract]
Cumulative Effect of Changes Made for Adoption	The following table provides a brief description of recent accounting standards updates ("ASU") 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 2018 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 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 adopted this ASU as of January 1, 2018, upon completion of 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, one contract resulted in recognition of a $241,000 liability with a $184,000 impact to retained earnings net of tax. The remaining changes had no material impact on the consolidated financial statements. See Note 11 for more detail and transitional disclosures. 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 adopted this ASU as of January 1, 2018, although it did not have any equity securities that would be in scope of this ASU. However, the Company is subject to the exit pricing notion required in fair value disclosures and after calculating the fair value, the Company had no material impact to its consolidated financial statements. ASU-2018-03, Technical Corrections and Improvements to Financial Instruments 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. If it is impractical to apply the guidance retrospectively for an issue, the amendments related to the issue would be applied prospectively. January 1, 2018 The adoption of this ASU did not have a material impact on the Company's consolidated financial statements. 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 the service cost component be disaggregated from other components of net periodic benefit cost in the income statement. January 1, 2018 The adoption of this ASU did not 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 Adopted in 2018 (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 The adoption of this ASU did not 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 The Company adopted this ASU as of March 31, 2018. The effect of the reclassification resulted in an increase to retained earnings and a decrease to accumulated other comprehensive income of $980,000 with zero net effect on total stockholders' equity. ASU 2018-05, Income Taxes (Topic 740) SEC Amendments Early adoption is permitted. ASU 2018-06, Codification Improvements to Topic 942, Financial Services - Depository and Lending Circular 202, issued on July 2, 1985, was rescinded by the Office of the Comptroller of the Currency. The circular limited the net deferred tax debits that could be carried on the bank's balance sheet for regulatory purposes to the amount that would be coverable by the net operating loss carrybacks. The language is no longer relevant and has been removed from the guidance. May 2018 The adoption of this ASU had no impact on the Company's consolidated financial statements. Standard Description Required Date of Adoption Effect on financial statements Standards Not Yet Adopted 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 the Company will need to recognize right-of-use assets and lease liabilities for most of its operating lease commitments. ASU 2018-01, Leases (Topic 842) Land Easement Practical Expedient for Transition to Topic 842 ASU 2018-10, Codification Improvements to Topic 842, Leases 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 Adoption of this ASU is expected to primarily change how the Company estimates credit losses with the application of the expected credit loss model. In addition, the Company expects the ASU to change the presentation of credit losses for AFS debt securities through an allowance method rather than as a direct write-off. The Company is in the process of evaluating loan loss estimation models to comply with the guidance under this ASU, which may result in a higher credit loss estimate. 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 available for sale 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 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 2017-12, 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 2018-07, Share Based Payment Accounting This ASU expands the scope of Topic 718, Compensation- Stock Compensation to include share-based payments issued to nonemployees for goods or services. Consequently, the accounting for share-based payments to nonemployees and employees will be substantially aligned. The ASU supersedes Subtopic 505-50, Equity-Based Payments to Non-Employees. January 1, 2019 The Company is currently evaluating this guidance to determine any impact on the Company's consolidated financial statements. The Company does not participate in these types of arrangements in the normal course of business, except for board director compensation. ASU 2018-09, Codification Improvements This ASU does not prescribe any new accounting guidance, but instead makes minor improvements and clarifications of several different areas based on comments and suggestions by various stakeholders. Topics that may be relevant to the company currently or in the future include (1) comprehensive income, (2) income tax for stock compensation and business combinations, (3) derivatives and hedging, and (4) fair value measurements. January 1, 2019 The Company is currently evaluating this guidance to determine any impact on the Company's consolidated financial statements. The cumulative effect of the changes made to our consolidated January 1, 2018 balance sheet for the adoption were as follows: (in thousands) Balance at December 31, 2017 Adjustments due to Topic 606 Balance at January 1, 2018 Balance Sheet Other Assets $ 24,389 $ 57 $ 24,446 Other Liabilities 28,737 241 28,978 Retained Earnings 144,977 (184 ) 144,793
Disaggregation of Revenue	The following tables disaggregates the Company’s revenue by major business line and timing of transfer of products or services: (in thousands) Three Months Ended June 30, 2018 Six Months Ended June 30, 2018 Major Products/Service Lines Trust management fees $ 2,807 $ 5,547 Financial services fees 315 536 Interchange fees 1,107 2,131 Customer deposit fees 1,019 1,998 Other customer service fees 221 443 Total $ 5,469 $ 10,655 (in thousands) Three Months Ended June 30, 2018 Six Months Ended June 30, 2018 Timing of Revenue Recognition Products and services transferred at a point in time $ 2,643 $ 4,994 Products and services transferred over time 2,826 5,661 Total $ 5,469 $ 10,655
Contract Balances from Contracts with Customers	The following table provides information about receivables, contract assets, and deferred revenues from contracts with customers. (in thousands) Balance at June 30, 2018 Balance at December 31, 2017 Balances from contracts with customers only: Other Assets $ 4,326 $ 972 Other Liabilities 3,868 342

BASIS OF PRESENTATION - Tax Cut

BASIS OF PRESENTATION - Tax Cuts and Jobs Act (Details) $ in Millions	3 Months Ended
	Dec. 31, 2017USD ($)
Revenue from Contract with Customer [Abstract]
Remeasurement of net deferred tax asset resulting in additional income tax expense	$ 4

BASIS OF PRESENTATION - Recent

BASIS OF PRESENTATION - Recent Accounting Pronouncements (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2018	Jan. 01, 2018	Dec. 31, 2017
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Contract liability recognition	$ 241
Reclassification of the income tax effects of the Tax Cuts and Jobs Act from accumulated other comprehensive income for adoption of ASU 2018-02	0
Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Modified retrospective basis adoption of Revenue Recognition Accounting Codification Standard 606			$ (184)
Retained earnings
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Reclassification of the income tax effects of the Tax Cuts and Jobs Act from accumulated other comprehensive income for adoption of ASU 2018-02	$ 980
Retained earnings | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Modified retrospective basis adoption of Revenue Recognition Accounting Codification Standard 606		$ (184)	$ (184)

SECURITIES AVAILABLE FOR SALE -

SECURITIES AVAILABLE FOR SALE - Summary of Securities Available for Sale (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Available-for-sale Securities, Fair Value to Amortized Cost Basis
Amortized Cost	$ 726,677	$ 719,983
Gross Unrealized Gains	2,075	5,036
Gross Unrealized Losses	18,605	7,777
Fair Value	710,147	717,242
Obligations of US Government-sponsored enterprises
Available-for-sale Securities, Fair Value to Amortized Cost Basis
Amortized Cost	3,991	6,967
Gross Unrealized Gains	0	5
Gross Unrealized Losses	3	0
Fair Value	3,988	6,972
US Government-sponsored enterprises
Available-for-sale Securities, Fair Value to Amortized Cost Basis
Amortized Cost	459,957	447,081
Gross Unrealized Gains	521	1,738
Gross Unrealized Losses	13,628	5,816
Fair Value	446,850	443,003
US Government agency
Available-for-sale Securities, Fair Value to Amortized Cost Basis
Amortized Cost	88,545	96,357
Gross Unrealized Gains	195	413
Gross Unrealized Losses	2,486	1,174
Fair Value	86,254	95,596
Private label
Available-for-sale Securities, Fair Value to Amortized Cost Basis
Amortized Cost	446	529
Gross Unrealized Gains	124	150
Gross Unrealized Losses	6	5
Fair Value	564	674
Obligations of states and political subdivisions thereof
Available-for-sale Securities, Fair Value to Amortized Cost Basis
Amortized Cost	135,374	138,522
Gross Unrealized Gains	1,053	2,407
Gross Unrealized Losses	2,041	729
Fair Value	134,386	140,200
Corporate bonds
Available-for-sale Securities, Fair Value to Amortized Cost Basis
Amortized Cost	38,364	30,527
Gross Unrealized Gains	182	323
Gross Unrealized Losses	441	53
Fair Value	$ 38,105	$ 30,797

SECURITIES AVAILABLE FOR SALE36

SECURITIES AVAILABLE FOR SALE - Schedule of Maturity of Securities (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Available for sale, Amortized Cost
Within 1 year	$ 4,021
Over 1 year to 5 years	15,681
Over 5 years to 10 years	46,469
Over 10 years	111,558
Total bonds and obligations	177,729
Mortgage-backed securities	548,948
Amortized Cost	726,677	$ 719,983
Available for sale, Fair Value
Within 1 year	4,018
Over 1 year to 5 years	15,541
Over 5 years to 10 years	46,445
Over 10 years	110,475
Total bonds and obligations	176,479
Mortgage-backed securities	533,668
Total securities available for sale	$ 710,147	$ 717,242

SECURITIES AVAILABLE FOR SALE37

SECURITIES AVAILABLE FOR SALE - Summary of Securities with Unrealized Losses (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Gross Unrealized Losses
Less Than Twelve Months	$ 9,264	$ 2,565
Over Twelve Months	9,341	5,212
Total	18,605	7,777
Fair Value
Less Than Twelve Months	400,374	251,956
Over Twelve Months	173,420	175,168
Total	573,794	427,124
Obligations of US Government-sponsored enterprises
Gross Unrealized Losses
Less Than Twelve Months	3
Over Twelve Months	0
Total	3
Fair Value
Less Than Twelve Months	3,988
Over Twelve Months	0
Total	3,988
US Government-sponsored enterprises
Gross Unrealized Losses
Less Than Twelve Months	7,001	1,895
Over Twelve Months	6,627	3,921
Total	13,628	5,816
Fair Value
Less Than Twelve Months	294,523	189,486
Over Twelve Months	115,694	117,156
Total	410,217	306,642
US Government agency
Gross Unrealized Losses
Less Than Twelve Months	1,342	559
Over Twelve Months	1,144	615
Total	2,486	1,174
Fair Value
Less Than Twelve Months	46,242	45,221
Over Twelve Months	29,828	30,155
Total	76,070	75,376
Private label
Gross Unrealized Losses
Less Than Twelve Months	1	0
Over Twelve Months	5	5
Total	6	5
Fair Value
Less Than Twelve Months	115	8
Over Twelve Months	51	130
Total	166	138
Obligations of states and political subdivisions thereof
Gross Unrealized Losses
Less Than Twelve Months	476	58
Over Twelve Months	1,565	671
Total	2,041	729
Fair Value
Less Than Twelve Months	31,838	8,298
Over Twelve Months	27,847	27,727
Total	59,685	36,025
Corporate bonds
Gross Unrealized Losses
Less Than Twelve Months	441	53
Over Twelve Months	0	0
Total	441	53
Fair Value
Less Than Twelve Months	23,668	8,943
Over Twelve Months	0	0
Total	$ 23,668	$ 8,943

SECURITIES AVAILABLE FOR SALE38

SECURITIES AVAILABLE FOR SALE - Securities Impairment (Details) - Available-for-sale Securities - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Other than Temporary Impairment, Credit Losses Recognized in Earnings [Roll Forward]
Estimated credit losses as of prior year-end	$ 1,697	$ 1,697	$ 1,697	$ 1,697
Reductions for securities paid off during the period	0	0	0	0
Estimated credit losses at end of the period	$ 1,697	$ 1,697	$ 1,697	$ 1,697

SECURITIES AVAILABLE FOR SALE39

SECURITIES AVAILABLE FOR SALE - Narrative (Details)	6 Months Ended
	Jun. 30, 2018USD ($)securityshares
Bar Harbor Bank & Trust | Visa Class B
Investment Holdings [Line Items]
Carrying value of investment | $	$ 0
Number of Visa Class shares owned (in shares) | shares	11,623
Bar Harbor Bank & Trust | Visa Class A
Investment Holdings [Line Items]
Number of Visa Class shares owned (in shares) | shares	18,943
Conversion ratio, Visa Class	1.6298
Obligations of US Government-sponsored enterprises
Investment Holdings [Line Items]
Available for sale securities portfolio, number of securities (security)	1
Available for sale and held to maturity securities, continuous unrealized loss position, aggregate losses percentage	0.10%
US Government-sponsored enterprises
Investment Holdings [Line Items]
Available for sale securities portfolio, number of securities (security)	777
Available-for-sale, securities in unrealized loss positions (security)	495
Available for sale and held to maturity securities, continuous unrealized loss position, aggregate losses percentage	3.20%
US Government agency
Investment Holdings [Line Items]
Available for sale securities portfolio, number of securities (security)	200
Available-for-sale, securities in unrealized loss positions (security)	120
Available for sale and held to maturity securities, continuous unrealized loss position, aggregate losses percentage	3.20%
Private label
Investment Holdings [Line Items]
Available for sale securities portfolio, number of securities (security)	26
Available-for-sale, securities in unrealized loss positions (security)	10
Available for sale and held to maturity securities, continuous unrealized loss position, aggregate losses percentage	3.30%
Obligations of states and political subdivisions thereof
Investment Holdings [Line Items]
Available for sale securities portfolio, number of securities (security)	262
Available-for-sale, securities in unrealized loss positions (security)	119
Available for sale and held to maturity securities, continuous unrealized loss position, aggregate losses percentage	3.30%
Corporate bonds
Investment Holdings [Line Items]
Available for sale securities portfolio, number of securities (security)	17
Available-for-sale, securities in unrealized loss positions (security)	9
Available for sale and held to maturity securities, continuous unrealized loss position, aggregate losses percentage	1.80%

LOANS - Summary of Total Loans

LOANS - Summary of Total Loans (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	$ 2,485,066	$ 2,485,613
Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	1,533,325	1,452,630
Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	951,741	1,032,983
Total Commercial Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	838,546	826,746
Total Commercial Real Estate | Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	568,302	534,011
Total Commercial Real Estate | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	270,244	292,735
Total Commercial Real Estate | Construction and land development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	37,264	45,673
Total Commercial Real Estate | Construction and land development | Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	27,722	28,892
Total Commercial Real Estate | Construction and land development | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	9,542	16,781
Total Commercial Real Estate | Other commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	801,282	781,073
Total Commercial Real Estate | Other commercial real estate | Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	540,580	505,119
Total Commercial Real Estate | Other commercial real estate | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	260,702	275,954
Total Commercial and Industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	400,293	379,423
Total Commercial and Industrial | Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	296,827	268,004
Total Commercial and Industrial | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	103,466	111,419
Total Commercial and Industrial | Other Commercial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	288,396	266,120
Total Commercial and Industrial | Other Commercial | Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	226,143	198,051
Total Commercial and Industrial | Other Commercial | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	62,253	68,069
Total Commercial and Industrial | Agricultural
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	25,284	27,588
Total Commercial and Industrial | Agricultural | Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	25,284	27,588
Total Commercial and Industrial | Agricultural | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	0	0
Total Commercial and Industrial | Tax exempt
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	86,613	85,715
Total Commercial and Industrial | Tax exempt | Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	45,400	42,365
Total Commercial and Industrial | Tax exempt | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	41,213	43,350
Total Commercial Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	1,238,839	1,206,169
Total Commercial Loans | Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	865,129	802,015
Total Commercial Loans | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	373,710	404,154
Total Residential Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	1,127,895	1,155,682
Total Residential Real Estate | Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	606,128	591,411
Total Residential Real Estate | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	521,767	564,271
Total Residential Real Estate | Residential mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	1,127,895	1,155,682
Total Residential Real Estate | Residential mortgages | Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	606,128	591,411
Total Residential Real Estate | Residential mortgages | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	521,767	564,271
Total Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	118,332	123,762
Total Consumer | Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	62,068	59,204
Total Consumer | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	56,264	64,558
Total Consumer | Home equity
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	108,310	113,593
Total Consumer | Home equity | Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	53,853	51,376
Total Consumer | Home equity | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	54,457	62,217
Total Consumer | Other consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	10,022	10,169
Total Consumer | Other consumer | Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	8,215	7,828
Total Consumer | Other consumer | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans, gross	$ 1,807	$ 2,341

LOANS - Narrative (Details)

LOANS - Narrative (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 2,485,066	$ 2,485,613
Borrower's sustained repayment performance period	6 months
Residential Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Foreclosed property	$ 129	122
Total residential loans included in held for sale loans	2,700	13,400
Residential Real Estate | Mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Process of foreclosure	4,100	843
Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	951,741	1,032,983
Acquired credit impaired	11,600
Certain loans acquired in transfer not accounted for as debt securities, note balance, net	15,900
Financing receivable not considered impaired at time of acquisition	940,100
Acquired Loans | Residential Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 521,767	$ 564,271

LOANS - Accretable Yield Activi

LOANS - Accretable Yield Activity (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward]
Balance at beginning of period	$ 3,347	$ 3,194	$ 3,509	$ 0
Acquisitions			0	3,398
Reclassification from nonaccretable difference for loans with (decreased) improved cash flows	(153)	1,745	46	1,745
Accretion	(387)	(372)	(748)	(576)
Balance at end of period	$ 2,807	$ 4,567	$ 2,807	$ 4,567

LOANS - Summary of Past Due Loa

LOANS - Summary of Past Due Loans (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	$ 2,485,066	$ 2,485,613
Business Activities Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	14,615	15,498
Current	1,518,710	1,437,132
Total loans	1,533,325	1,452,630
Past Due 90 days and Accruing	0	494
Business Activities Loans | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,737	4,840
Business Activities Loans | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,575	2,882
Business Activities Loans | 90 Days or Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	11,303	7,776
Business Activities Loans | Total Commercial Real Estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	8,075	8,326
Current	560,227	525,685
Total loans	568,302	534,011
Past Due 90 days and Accruing	0	119
Business Activities Loans | Total Commercial Real Estate | Construction and land development
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	2	637
Current	27,720	28,255
Total loans	27,722	28,892
Past Due 90 days and Accruing	0	0
Business Activities Loans | Total Commercial Real Estate | Other commercial real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	8,073	7,689
Current	532,507	497,430
Total loans	540,580	505,119
Past Due 90 days and Accruing	0	119
Business Activities Loans | Total Commercial Real Estate | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	483	965
Business Activities Loans | Total 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 | Total Commercial Real Estate | 30-59 Days Past Due | Other commercial real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	483	965
Business Activities Loans | Total Commercial Real Estate | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	954	1,659
Business Activities Loans | Total 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 | Total Commercial Real Estate | 60-89 Days Past Due | Other commercial real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	954	1,659
Business Activities Loans | Total Commercial Real Estate | 90 Days or Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	6,638	5,702
Business Activities Loans | Total Commercial Real Estate | 90 Days or Greater Past Due | Construction and land development
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	2	637
Business Activities Loans | Total Commercial Real Estate | 90 Days or Greater Past Due | Other commercial real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	6,636	5,065
Business Activities Loans | Commercial and industrial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	858	1,616
Current	295,969	266,388
Total loans	296,827	268,004
Past Due 90 days and Accruing	0	176
Business Activities Loans | Commercial and industrial | Other Commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	691	1,217
Current	225,452	196,834
Total loans	226,143	198,051
Past Due 90 days and Accruing	0	21
Business Activities Loans | Commercial and industrial | Agricultural
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	167	399
Current	25,117	27,189
Total loans	25,284	27,588
Past Due 90 days and Accruing	0	155
Business Activities Loans | Commercial and industrial | Tax exempt
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Current	45,400	42,365
Total loans	45,400	42,365
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	79	228
Business Activities Loans | Commercial and industrial | 30-59 Days Past Due | Other Commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	79	186
Business Activities Loans | Commercial and industrial | 30-59 Days Past Due | Agricultural
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	42
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	45	488
Business Activities Loans | Commercial and industrial | 60-89 Days Past Due | Other Commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	8	329
Business Activities Loans | Commercial and industrial | 60-89 Days Past Due | Agricultural
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	37	159
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	734	900
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	604	702
Business Activities Loans | Commercial and industrial | 90 Days or Greater Past Due | Agricultural
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	130	198
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	8,933	9,942
Current	856,196	792,073
Total loans	865,129	802,015
Past Due 90 days and Accruing	0	295
Business Activities Loans | Total Commercial Loans | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	562	1,193
Business Activities Loans | Total Commercial Loans | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	999	2,147
Business Activities Loans | Total Commercial Loans | 90 Days or Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	7,372	6,602
Business Activities Loans | Residential Real Estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	5,295	4,782
Current	600,833	586,629
Total loans	606,128	591,411
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	5,295	4,782
Current	600,833	586,629
Total loans	606,128	591,411
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	1,122	3,096
Business Activities Loans | Residential Real Estate | 30-59 Days Past Due | Residential mortgages
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,122	3,096
Business Activities Loans | Residential Real Estate | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	483	711
Business Activities Loans | Residential Real Estate | 60-89 Days Past Due | Residential mortgages
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	483	711
Business Activities Loans | Residential Real Estate | 90 Days or Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	3,690	975
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	3,690	975
Business Activities Loans | Consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	387	774
Current	61,681	58,430
Total loans	62,068	59,204
Past Due 90 days and Accruing	0	199
Business Activities Loans | Consumer | Home equity
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	375	714
Current	53,478	50,662
Total loans	53,853	51,376
Past Due 90 days and Accruing	0	199
Business Activities Loans | Consumer | Other consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	12	60
Current	8,203	7,768
Total loans	8,215	7,828
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	53	551
Business Activities Loans | Consumer | 30-59 Days Past Due | Home equity
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	49	515
Business Activities Loans | Consumer | 30-59 Days Past Due | Other consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	4	36
Business Activities Loans | Consumer | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	93	24
Business Activities Loans | Consumer | 60-89 Days Past Due | Home equity
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	85	0
Business Activities Loans | Consumer | 60-89 Days Past Due | Other consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	8	24
Business Activities Loans | Consumer | 90 Days or Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	241	199
Business Activities Loans | Consumer | 90 Days or Greater Past Due | Home equity
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	241	199
Business Activities Loans | Consumer | 90 Days or Greater Past Due | Other consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Acquired Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	4,303	3,088
Acquired Credit Impaired	11,618	12,587
Total loans	951,741	1,032,983
Past Due 90 days and Accruing	0	16
Acquired Loans | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,432	1,406
Acquired Loans | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	978	528
Acquired Loans | 90 Days or Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,893	1,154
Acquired Loans | Total Commercial Real Estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	552	822
Acquired Credit Impaired	8,007	8,655
Total loans	270,244	292,735
Past Due 90 days and Accruing	0	0
Acquired Loans | Total Commercial Real Estate | Construction and land development
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	35	133
Acquired Credit Impaired	151	258
Total loans	9,542	16,781
Past Due 90 days and Accruing	0	0
Acquired Loans | Total Commercial Real Estate | Other commercial real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	517	689
Acquired Credit Impaired	7,856	8,397
Total loans	260,702	275,954
Past Due 90 days and Accruing	0	0
Acquired Loans | Total Commercial Real Estate | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	215	402
Acquired Loans | Total Commercial Real Estate | 30-59 Days Past Due | Construction and land development
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	35	124
Acquired Loans | Total Commercial Real Estate | 30-59 Days Past Due | Other commercial real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	180	278
Acquired Loans | Total Commercial Real Estate | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	9
Acquired Loans | Total Commercial Real Estate | 60-89 Days Past Due | Construction and land development
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	9
Acquired Loans | Total Commercial Real Estate | 60-89 Days Past Due | Other commercial real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Acquired Loans | Total Commercial Real Estate | 90 Days or Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	337	411
Acquired Loans | Total 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	0
Acquired Loans | Total Commercial Real Estate | 90 Days or Greater Past Due | Other commercial real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	337	411
Acquired Loans | Commercial and industrial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	451	188
Acquired Credit Impaired	515	632
Total loans	103,466	111,419
Past Due 90 days and Accruing	0	0
Acquired Loans | Commercial and industrial | Other Commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	451	188
Acquired Credit Impaired	515	632
Total loans	62,253	68,069
Past Due 90 days and Accruing	0	0
Acquired Loans | Commercial and industrial | Agricultural
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Acquired Credit Impaired	0	0
Total loans	0	0
Past Due 90 days and Accruing	0	0
Acquired Loans | Commercial and industrial | Tax exempt
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Acquired Credit Impaired	0	0
Total loans	41,213	43,350
Past Due 90 days and Accruing	0	0
Acquired Loans | Commercial and industrial | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	28	125
Acquired Loans | Commercial and industrial | 30-59 Days Past Due | Other Commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	28	125
Acquired Loans | Commercial and industrial | 30-59 Days Past Due | Agricultural
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	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	0
Acquired Loans | Commercial and industrial | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	14
Acquired Loans | Commercial and industrial | 60-89 Days Past Due | Other Commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	14
Acquired Loans | Commercial and industrial | 60-89 Days Past Due | Agricultural
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	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	0
Acquired Loans | Commercial and industrial | 90 Days or Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	423	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	423	49
Acquired Loans | Commercial and industrial | 90 Days or Greater Past Due | Agricultural
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	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	0
Acquired Loans | Total Commercial Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,003	1,010
Acquired Credit Impaired	8,522	9,287
Total loans	373,710	404,154
Past Due 90 days and Accruing	0	0
Acquired Loans | Total Commercial Loans | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	243	527
Acquired Loans | Total Commercial Loans | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	23
Acquired Loans | Total Commercial Loans | 90 Days or Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	760	460
Acquired Loans | Residential Real Estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	3,033	1,754
Acquired Credit Impaired	3,069	3,259
Total loans	521,767	564,271
Past Due 90 days and Accruing	0	0
Acquired Loans | Residential Real Estate | Residential mortgages
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	3,033	1,754
Acquired Credit Impaired	3,069	3,259
Total loans	521,767	564,271
Past Due 90 days and Accruing	0	0
Acquired Loans | Residential Real Estate | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,080	752
Acquired Loans | Residential Real Estate | 30-59 Days Past Due | Residential mortgages
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,080	752
Acquired Loans | Residential Real Estate | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	974	388
Acquired Loans | Residential Real Estate | 60-89 Days Past Due | Residential mortgages
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	974	388
Acquired Loans | Residential Real Estate | 90 Days or Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	979	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	979	614
Acquired Loans | Consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	267	324
Acquired Credit Impaired	27	41
Total loans	56,264	64,558
Past Due 90 days and Accruing	0	16
Acquired Loans | Consumer | Home equity
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	260	322
Acquired Credit Impaired	24	38
Total loans	54,457	62,217
Past Due 90 days and Accruing	0	16
Acquired Loans | Consumer | Other consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	7	2
Acquired Credit Impaired	3	3
Total loans	1,807	2,341
Past Due 90 days and Accruing	0	0
Acquired Loans | Consumer | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	109	127
Acquired Loans | Consumer | 30-59 Days Past Due | Home equity
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	106	125
Acquired Loans | Consumer | 30-59 Days Past Due | Other consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	3	2
Acquired Loans | Consumer | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	4	117
Acquired Loans | Consumer | 60-89 Days Past Due | Home equity
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	117
Acquired Loans | Consumer | 60-89 Days Past Due | Other consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	4	0
Acquired Loans | Consumer | 90 Days or Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	154	80
Acquired Loans | Consumer | 90 Days or Greater Past Due | Home equity
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	154	80
Acquired Loans | Consumer | 90 Days or Greater Past Due | Other consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	$ 0	$ 0

LOANS - Summary Information Per

LOANS - Summary Information Pertaining to Non-accrual Loans (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Non-accrual loans
Non-accrual loans	$ 21,946	$ 14,318
Business Activities Loans
Non-accrual loans
Non-accrual loans	17,965	12,162
Acquired Loans
Non-accrual loans
Non-accrual loans	3,981	2,156
Total Commercial Real Estate
Non-accrual loans
Non-accrual loans	8,883	8,343
Total Commercial Real Estate | Business Activities Loans
Non-accrual loans
Non-accrual loans	8,400	7,783
Total Commercial Real Estate | Acquired Loans
Non-accrual loans
Non-accrual loans	483	560
Total Commercial Real Estate | Construction and land development
Non-accrual loans
Non-accrual loans	2	637
Total Commercial Real Estate | Construction and land development | Business Activities Loans
Non-accrual loans
Non-accrual loans	2	637
Total Commercial Real Estate | Construction and land development | Acquired Loans
Non-accrual loans
Non-accrual loans	0	0
Total Commercial Real Estate | Other commercial real estate
Non-accrual loans
Non-accrual loans	8,881	7,706
Total Commercial Real Estate | Other commercial real estate | Business Activities Loans
Non-accrual loans
Non-accrual loans	8,398	7,146
Total Commercial Real Estate | Other commercial real estate | Acquired Loans
Non-accrual loans
Non-accrual loans	483	560
Commercial and industrial
Non-accrual loans
Non-accrual loans	2,411	1,209
Commercial and industrial | Business Activities Loans
Non-accrual loans
Non-accrual loans	1,813	746
Commercial and industrial | Acquired Loans
Non-accrual loans
Non-accrual loans	598	463
Commercial and industrial | Other Commercial
Non-accrual loans
Non-accrual loans	2,086	1,166
Commercial and industrial | Other Commercial | Business Activities Loans
Non-accrual loans
Non-accrual loans	1,488	703
Commercial and industrial | Other Commercial | Acquired Loans
Non-accrual loans
Non-accrual loans	598	463
Commercial and industrial | Agricultural
Non-accrual loans
Non-accrual loans	325	43
Commercial and industrial | Agricultural | Business Activities Loans
Non-accrual loans
Non-accrual loans	325	43
Commercial and industrial | Agricultural | 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	11,294	9,552
Total Commercial Loans | Business Activities Loans
Non-accrual loans
Non-accrual loans	10,213	8,529
Total Commercial Loans | Acquired Loans
Non-accrual loans
Non-accrual loans	1,081	1,023
Residential Real Estate
Non-accrual loans
Non-accrual loans	9,945	4,266
Residential Real Estate | Business Activities Loans
Non-accrual loans
Non-accrual loans	7,224	3,408
Residential Real Estate | Acquired Loans
Non-accrual loans
Non-accrual loans	2,721	858
Residential Real Estate | Residential mortgages
Non-accrual loans
Non-accrual loans	9,945	4,266
Residential Real Estate | Residential mortgages | Business Activities Loans
Non-accrual loans
Non-accrual loans	7,224	3,408
Residential Real Estate | Residential mortgages | Acquired Loans
Non-accrual loans
Non-accrual loans	2,721	858
Consumer
Non-accrual loans
Non-accrual loans	707	500
Consumer | Business Activities Loans
Non-accrual loans
Non-accrual loans	528	225
Consumer | Acquired Loans
Non-accrual loans
Non-accrual loans	179	275
Consumer | Home equity
Non-accrual loans
Non-accrual loans	606	347
Consumer | Home equity | Business Activities Loans
Non-accrual loans
Non-accrual loans	440	130
Consumer | Home equity | Acquired Loans
Non-accrual loans
Non-accrual loans	166	217
Consumer | Other consumer
Non-accrual loans
Non-accrual loans	101	153
Consumer | Other consumer | Business Activities Loans
Non-accrual loans
Non-accrual loans	88	95
Consumer | Other consumer | Acquired Loans
Non-accrual loans
Non-accrual loans	$ 13	$ 58

LOANS - Loans Evaluated for Imp

LOANS - Loans Evaluated for Impairment (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Loans receivable: balance at end of period
Total	$ 2,485,066	$ 2,485,613
Commercial real estate
Loans receivable: balance at end of period
Total	838,546	826,746
Commercial and industrial
Loans receivable: balance at end of period
Total	400,293	379,423
Residential real estate
Loans receivable: balance at end of period
Total	1,127,895	1,155,682
Consumer
Loans receivable: balance at end of period
Total	118,332	123,762
Business Activities Loans
Loans receivable: balance at end of period
Individually evaluated for impairment	15,715	9,647
Collectively evaluated	1,517,610	1,442,983
Total	1,533,325	1,452,630
Business Activities Loans | Commercial real estate
Loans receivable: balance at end of period
Individually evaluated for impairment	9,172	7,604
Collectively evaluated	559,130	526,407
Total	568,302	534,011
Business Activities Loans | Commercial and industrial
Loans receivable: balance at end of period
Individually evaluated for impairment	1,506	626
Collectively evaluated	295,321	267,378
Total	296,827	268,004
Business Activities Loans | Residential real estate
Loans receivable: balance at end of period
Individually evaluated for impairment	4,855	1,404
Collectively evaluated	601,273	590,007
Total	606,128	591,411
Business Activities Loans | Consumer
Loans receivable: balance at end of period
Individually evaluated for impairment	182	13
Collectively evaluated	61,886	59,191
Total	62,068	59,204
Acquired Loans
Loans receivable: balance at end of period
Individually evaluated for impairment	937	1,146
Purchased Credit Impaired	11,619	12,587
Collectively evaluated	939,185	1,019,250
Total	951,741	1,032,983
Acquired Loans | Commercial real estate
Loans receivable: balance at end of period
Individually evaluated for impairment	231	241
Purchased Credit Impaired	8,008	8,655
Collectively evaluated	262,005	283,839
Total	270,244	292,735
Acquired Loans | Commercial and industrial
Loans receivable: balance at end of period
Individually evaluated for impairment	423	571
Purchased Credit Impaired	515	632
Collectively evaluated	102,528	110,216
Total	103,466	111,419
Acquired Loans | Residential real estate
Loans receivable: balance at end of period
Individually evaluated for impairment	283	271
Purchased Credit Impaired	3,069	3,259
Collectively evaluated	518,415	560,741
Total	521,767	564,271
Acquired Loans | Consumer
Loans receivable: balance at end of period
Individually evaluated for impairment	0	63
Purchased Credit Impaired	27	41
Collectively evaluated	56,237	64,454
Total	$ 56,264	$ 64,558

LOANS - Summary of Impaired Loa

LOANS - Summary of Impaired Loans (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Business Activities Loans
Recorded Investment
Total	$ 15,715	$ 9,647
Unpaid Principal Balance
Total	16,280	11,653
Related Allowance
With an allowance recorded:	796	459
Business Activities Loans | Total Commercial Real Estate
Recorded Investment
Total	9,173	7,604
Unpaid Principal Balance
Total	9,410	9,598
Related Allowance
With an allowance recorded:	682	447
Business Activities Loans | Total Commercial Real Estate | Construction and land development
Recorded Investment
With no related allowance:	0	0
With an allowance recorded:	0	637
Unpaid Principal Balance
With no related allowance:	0	0
With an allowance recorded:	0	2,563
Related Allowance
With an allowance recorded:	0	59
Business Activities Loans | Total Commercial Real Estate | Other commercial real estate
Recorded Investment
With no related allowance:	7,102	5,896
With an allowance recorded:	2,071	1,071
Unpaid Principal Balance
With no related allowance:	7,270	5,903
With an allowance recorded:	2,140	1,132
Related Allowance
With an allowance recorded:	682	388
Business Activities Loans | Commercial and industrial
Recorded Investment
Total	1,505	626
Unpaid Principal Balance
Total	1,522	625
Related Allowance
With an allowance recorded:	34	3
Business Activities Loans | Commercial and industrial | Other Commercial
Recorded Investment
With no related allowance:	726	218
With an allowance recorded:	779	408
Unpaid Principal Balance
With no related allowance:	736	217
With an allowance recorded:	786	408
Related Allowance
With an allowance recorded:	34	3
Business Activities Loans | Commercial and industrial | Agricultural
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 | 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	4,855	1,404
Unpaid Principal Balance
Total	4,885	1,417
Related Allowance
With an allowance recorded:	80	9
Business Activities Loans | Residential Real Estate | Residential mortgages
Recorded Investment
With no related allowance:	4,055	1,247
With an allowance recorded:	800	157
Unpaid Principal Balance
With no related allowance:	4,077	1,260
With an allowance recorded:	808	157
Related Allowance
With an allowance recorded:	80	9
Business Activities Loans | Consumer
Recorded Investment
Total	182	13
Unpaid Principal Balance
Total	463	13
Related Allowance
With an allowance recorded:	0	0
Business Activities Loans | Consumer | Home equity
Recorded Investment
With no related allowance:	182	13
With an allowance recorded:	0	0
Unpaid Principal Balance
With no related allowance:	463	13
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	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
Acquired Loans
Recorded Investment
Total	937	1,146
Unpaid Principal Balance
Total	1,060	1,370
Related Allowance
With an allowance recorded:	77	0
Acquired Loans | Total Commercial Real Estate
Recorded Investment
Total	232	241
Unpaid Principal Balance
Total	342	352
Related Allowance
With an allowance recorded:	0	0
Acquired Loans | Total Commercial Real Estate | Construction and land development
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
Acquired Loans | Total Commercial Real Estate | Other commercial real estate
Recorded Investment
With no related allowance:	232	241
With an allowance recorded:	0	0
Unpaid Principal Balance
With no related allowance:	342	352
With an allowance recorded:	0	0
Related Allowance
With an allowance recorded:	0	0
Acquired Loans | Commercial and industrial
Recorded Investment
Total	422	571
Unpaid Principal Balance
Total	435	584
Related Allowance
With an allowance recorded:	77	0
Acquired Loans | Commercial and industrial | Other Commercial
Recorded Investment
With no related allowance:	49	571
With an allowance recorded:	373	0
Unpaid Principal Balance
With no related allowance:	49	584
With an allowance recorded:	386	0
Related Allowance
With an allowance recorded:	77	0
Acquired Loans | Commercial and industrial | Agricultural
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
Acquired 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
Acquired Loans | Residential Real Estate
Recorded Investment
Total	283	271
Unpaid Principal Balance
Total	283	278
Related Allowance
With an allowance recorded:	0	0
Acquired Loans | Residential Real Estate | Residential mortgages
Recorded Investment
With no related allowance:	283	271
With an allowance recorded:	0	0
Unpaid Principal Balance
With no related allowance:	283	278
With an allowance recorded:	0	0
Related Allowance
With an allowance recorded:	0	0
Acquired Loans | Consumer
Recorded Investment
Total	0	63
Unpaid Principal Balance
Total	0	156
Related Allowance
With an allowance recorded:	0	0
Acquired Loans | Consumer | Home equity
Recorded Investment
With no related allowance:	0	63
With an allowance recorded:	0	0
Unpaid Principal Balance
With no related allowance:	0	156
With an allowance recorded:	0	0
Related Allowance
With an allowance recorded:	0	0
Acquired Loans | Consumer | Other consumer
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

LOANS - Average Recorded Invest

LOANS - Average Recorded Investment and Interest Income Recognized on Impaired Loans (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average Recorded Investment	$ 13,811	$ 6,734
Interest Income Recognized	44	109
Business Activities Loans | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average Recorded Investment	7,437	3,908
Interest Income Recognized	15	68
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	0	637
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	6,364	2,499
Cash basis interest income recognized, with no related allowance	15	68
Recorded investment, with related allowance	1,073	772
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	1,327	463
Interest Income Recognized	5	10
Business Activities Loans | Commercial and industrial | Other Commercial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment, with no related allowance	680	349
Cash basis interest income recognized, with no related allowance	5	8
Recorded investment, with related allowance	647	44
Cash basis interest income recognized, with related allowance	0	1
Business Activities Loans | Commercial and industrial | Agricultural
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment, with no related allowance	0	70
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 | 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	4,759	2,286
Interest Income Recognized	24	29
Business Activities Loans | Residential real estate | Residential mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment, with no related allowance	4,063	2,130
Cash basis interest income recognized, with no related allowance	19	24
Recorded investment, with related allowance	696	156
Cash basis interest income recognized, with related allowance	5	5
Business Activities Loans | Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average Recorded Investment	288	77
Interest Income Recognized	0	2
Business Activities Loans | Consumer | Home equity
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment, with no related allowance	288	13
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 | Consumer | Other consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment, with no related allowance	0	64
Cash basis interest income recognized, with no related allowance	0	2
Recorded investment, with related allowance	0	0
Cash basis interest income recognized, with related allowance	0	0
Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average Recorded Investment	709	0
Interest Income Recognized	2	0
Acquired Loans | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average Recorded Investment	230	0
Interest Income Recognized	1	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	230	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
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average Recorded Investment	432	0
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	49	0
Cash basis interest income recognized, with no related allowance	0	0
Recorded investment, with related allowance	383	0
Cash basis interest income recognized, with related allowance	1	0
Acquired Loans | Commercial and industrial | Agricultural
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	47	0
Interest Income Recognized	0	0
Acquired Loans | Residential real estate | Residential mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment, with no related allowance	47	0
Cash basis interest income recognized, with no related allowance	0	0
Recorded investment, with related allowance	0	0
Cash basis interest income recognized, with related allowance	0	0
Acquired Loans | Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average Recorded Investment	0	0
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	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 | 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	3 Months Ended		6 Months Ended
	Jun. 30, 2018USD ($)modification	Jun. 30, 2017USD ($)modification	Jun. 30, 2018USD ($)modification	Jun. 30, 2017USD ($)modification
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of Modifications (in modification) | modification	14	5	25	9
Pre-Modification Outstanding Recorded Investment	$ 2,836	$ 395	$ 4,594	$ 1,087
Post-Modification Outstanding Recorded Investment	$ 2,554	$ 393	$ 3,597	$ 1,072
Commercial and industrial | Commercial installment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of Modifications (in modification) | modification	0	0	2	1
Pre-Modification Outstanding Recorded Investment	$ 0	$ 0	$ 452	$ 80
Post-Modification Outstanding Recorded Investment	$ 0	$ 0	$ 437	$ 77
Commercial and industrial | Agricultural
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of Modifications (in modification) | modification	5	2	7	2
Pre-Modification Outstanding Recorded Investment	$ 1,641	$ 245	$ 1,674	$ 245
Post-Modification Outstanding Recorded Investment	$ 1,390	$ 245	$ 1,409	$ 245
Total Commercial Real Estate | Other commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of Modifications (in modification) | modification	0	1	1	1
Pre-Modification Outstanding Recorded Investment	$ 0	$ 19	$ 167	$ 19
Post-Modification Outstanding Recorded Investment	$ 0	$ 18	$ 0	$ 18
Residential Real Estate | Residential mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of Modifications (in modification) | modification	7	1	12	3
Pre-Modification Outstanding Recorded Investment	$ 1,091	$ 118	$ 2,196	$ 692
Post-Modification Outstanding Recorded Investment	$ 1,060	$ 117	$ 1,646	$ 682
Consumer | Home equity
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of Modifications (in modification) | modification	1	1	1	1
Pre-Modification Outstanding Recorded Investment	$ 100	$ 13	$ 100	$ 13
Post-Modification Outstanding Recorded Investment	$ 100	$ 13	$ 100	$ 13
Consumer | Other consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of Modifications (in modification) | modification	1	0	2	1
Pre-Modification Outstanding Recorded Investment	$ 4	$ 0	$ 5	$ 38
Post-Modification Outstanding Recorded Investment	$ 4	$ 0	$ 5	$ 37

ALLOWANCE FOR LOAN LOSSES - Nar

ALLOWANCE FOR LOAN LOSSES - Narrative (Details)	Jun. 30, 2018USD ($)
Receivables [Abstract]
Specific reserve for loans individually evaluated, loan relationships with an aggregate balance (in excess)	$ 150,000

ALLOWANCE FOR LOAN LOSSES - All

ALLOWANCE FOR LOAN LOSSES - Allowance Activity (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Activity in the allowance for loan losses
Balance at beginning of period			$ 12,325
Provision (releases) for loan losses	$ 770	$ 736	1,565	$ 1,531
Balance at end of period	13,090		13,090
Allowance For Loan Losses
Total	13,090		12,325		$ 13,090
Business Activities Loans
Activity in the allowance for loan losses
Balance at beginning of period	12,414	10,884	12,153	10,419
Charged-off loans	(399)	(213)	(653)	(557)
Recoveries on charged-off loans	52	35	72	49
Provision (releases) for loan losses	656	627	1,151	1,422
Balance at end of period	12,723	11,333	12,723	11,333
Allowance For Loan Losses
Individually evaluated for impairment					796	$ 394
Collectively evaluated					11,927	10,939
Total	12,414	10,884	12,153	10,419	12,723	11,333
Business Activities Loans | Commercial real estate
Activity in the allowance for loan losses
Balance at beginning of period	5,998	5,307	6,037	5,145
Charged-off loans	(156)	(7)	(156)	(112)
Recoveries on charged-off loans	46	1	61	3
Provision (releases) for loan losses	479	202	425	467
Balance at end of period	6,367	5,503	6,367	5,503
Allowance For Loan Losses
Individually evaluated for impairment					682	380
Collectively evaluated					5,685	5,123
Total	5,998	5,307	6,037	5,145	6,367	5,503
Business Activities Loans | Commercial and industrial
Activity in the allowance for loan losses
Balance at beginning of period	2,612	2,143	2,373	1,952
Charged-off loans	(27)	(170)	(111)	(187)
Recoveries on charged-off loans	4	32	6	32
Provision (releases) for loan losses	(80)	105	241	313
Balance at end of period	2,509	2,110	2,509	2,110
Allowance For Loan Losses
Individually evaluated for impairment					34	4
Collectively evaluated					2,475	2,106
Total	2,612	2,143	2,373	1,952	2,509	2,110
Business Activities Loans | Residential real estate
Activity in the allowance for loan losses
Balance at beginning of period	3,304	2,806	3,357	2,721
Charged-off loans	0	(13)	0	(212)
Recoveries on charged-off loans	0	0	1	1
Provision (releases) for loan losses	150	326	96	609
Balance at end of period	3,454	3,119	3,454	3,119
Allowance For Loan Losses
Individually evaluated for impairment					80	10
Collectively evaluated					3,374	3,109
Total	3,304	2,806	3,357	2,721	3,454	3,119
Business Activities Loans | Consumer
Activity in the allowance for loan losses
Balance at beginning of period	500	628	386	601
Charged-off loans	(216)	(23)	(386)	(46)
Recoveries on charged-off loans	2	2	4	13
Provision (releases) for loan losses	107	(6)	389	33
Balance at end of period	393	601	393	601
Allowance For Loan Losses
Individually evaluated for impairment					0	0
Collectively evaluated					393	601
Total	500	628	386	601	393	601
Acquired Loans
Activity in the allowance for loan losses
Balance at beginning of period	265	0	172	0
Charged-off loans	(118)	0	(325)	0
Recoveries on charged-off loans	106	0	106	0
Provision (releases) for loan losses	114	109	414	109
Balance at end of period	367	109	367	109
Allowance For Loan Losses
Individually evaluated for impairment					77	109
Collectively evaluated					290	0
Total	265	0	172	0	367	109
Acquired Loans | Commercial real estate
Activity in the allowance for loan losses
Balance at beginning of period	83	0	97	0
Charged-off loans	0	0	(106)	0
Recoveries on charged-off loans	18	0	18	0
Provision (releases) for loan losses	99	51	191	51
Balance at end of period	200	51	200	51
Allowance For Loan Losses
Individually evaluated for impairment					0	51
Collectively evaluated					200	0
Total	83	0	97	0	200	51
Acquired Loans | Commercial and industrial
Activity in the allowance for loan losses
Balance at beginning of period	124	0	16	0
Charged-off loans	(37)	0	(95)	0
Recoveries on charged-off loans	6	0	6	0
Provision (releases) for loan losses	(11)	24	155	24
Balance at end of period	82	24	82	24
Allowance For Loan Losses
Individually evaluated for impairment					77	24
Collectively evaluated					5	0
Total	124	0	16	0	82	24
Acquired Loans | Residential real estate
Activity in the allowance for loan losses
Balance at beginning of period	58	0	59	0
Charged-off loans	(64)	0	(64)	0
Recoveries on charged-off loans	0	0	0	0
Provision (releases) for loan losses	91	34	90	34
Balance at end of period	85	34	85	34
Allowance For Loan Losses
Individually evaluated for impairment					0	34
Collectively evaluated					85	0
Total	58	0	59	0	85	34
Acquired Loans | Consumer
Activity in the allowance for loan losses
Balance at beginning of period	0	0	0	0
Charged-off loans	(17)	0	(60)	0
Recoveries on charged-off loans	82	0	82	0
Provision (releases) for loan losses	(65)	0	(22)	0
Balance at end of period	0	0	0	0
Allowance For Loan Losses
Individually evaluated for impairment					0	0
Collectively evaluated					0	0
Total	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0

ALLOWANCE FOR LOAN LOSSES - Loa

ALLOWANCE FOR LOAN LOSSES - Loans by Credit Risk Rating (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Mar. 31, 2018	Dec. 31, 2017	Mar. 31, 2017	Dec. 31, 2016
Credit quality information
Loans and Leases Receivable, Allowance	$ 13,090		$ 13,090			$ 12,325
Total loans	2,485,066		2,485,066			2,485,613
Provision for loan losses	770	$ 736	1,565	$ 1,531
Special mention
Credit quality information
Total loans	16,322		16,322			16,360
Non-accrual
Credit quality information
Total loans	21,946		21,946			14,296
Substandard
Credit quality information
Total loans	17,484		17,484			18,117
Total classified
Credit quality information
Total loans	39,430		39,430			32,413
Total Criticized
Credit quality information
Total loans	55,752		55,752			48,773
Business Activities Loans
Credit quality information
Loans and Leases Receivable, Allowance	12,723	11,333	12,723	11,333	$ 12,414	12,153	$ 10,884	$ 10,419
Total loans	1,533,325		1,533,325			1,452,630
Total Performing and Nonperforming Loans	668,196		668,196			650,615
Charged-off loans	(399)	(213)	(653)	(557)
Recoveries on charged-off loans	52	35	72	49
Provision for loan losses	656	627	1,151	1,422
Individually evaluated for impairment	796	394	796	394
Collectively evaluated	11,927	10,939	11,927	10,939
Business Activities Loans | Commercial real estate
Credit quality information
Loans and Leases Receivable, Allowance	6,367	5,503	6,367	5,503	5,998	6,037	5,307	5,145
Total loans	568,302		568,302			534,011
Charged-off loans	(156)	(7)	(156)	(112)
Recoveries on charged-off loans	46	1	61	3
Provision for loan losses	479	202	425	467
Individually evaluated for impairment	682	380	682	380
Collectively evaluated	5,685	5,123	5,685	5,123
Business Activities Loans | Commercial real estate | Construction and land development
Credit quality information
Total loans	27,722		27,722			28,892
Business Activities Loans | Commercial real estate | Commercial real estate other
Credit quality information
Total loans	540,580		540,580			505,119
Business Activities Loans | Commercial and industrial
Credit quality information
Loans and Leases Receivable, Allowance	2,509	2,110	2,509	2,110	2,612	2,373	2,143	1,952
Total loans	296,827		296,827			268,004
Charged-off loans	(27)	(170)	(111)	(187)
Recoveries on charged-off loans	4	32	6	32
Provision for loan losses	(80)	105	241	313
Individually evaluated for impairment	34	4	34	4
Collectively evaluated	2,475	2,106	2,475	2,106
Business Activities Loans | Commercial and industrial | Other Commercial
Credit quality information
Total loans	226,143		226,143			198,051
Business Activities Loans | Commercial and industrial | Agricultural
Credit quality information
Total loans	25,284		25,284			27,588
Business Activities Loans | Commercial and industrial | Tax exempt loans
Credit quality information
Total loans	45,400		45,400			42,365
Business Activities Loans | Residential Real Estate
Credit quality information
Loans and Leases Receivable, Allowance	3,454	3,119	3,454	3,119	3,304	3,357	2,806	2,721
Total loans	606,128		606,128			591,411
Charged-off loans	0	(13)	0	(212)
Recoveries on charged-off loans	0	0	1	1
Provision for loan losses	150	326	96	609
Individually evaluated for impairment	80	10	80	10
Collectively evaluated	3,374	3,109	3,374	3,109
Business Activities Loans | Residential Real Estate | Residential real estate
Credit quality information
Total loans	606,128		606,128			591,411
Total Performing and Nonperforming Loans	606,128		606,128			591,411
Business Activities Loans | Residential Real Estate | Home equity
Credit quality information
Total Performing and Nonperforming Loans	53,853		53,853			51,376
Business Activities Loans | Consumer
Credit quality information
Loans and Leases Receivable, Allowance	393	601	393	601	500	386	628	601
Total loans	62,068		62,068			59,204
Total Performing and Nonperforming Loans	8,215		8,215			7,828
Charged-off loans	(216)	(23)	(386)	(46)
Recoveries on charged-off loans	2	2	4	13
Provision for loan losses	107	(6)	389	33
Individually evaluated for impairment	0	0	0	0
Collectively evaluated	393	601	393	601
Business Activities Loans | Consumer | Home equity
Credit quality information
Total loans	53,853		53,853			51,376
Business Activities Loans | Performing
Credit quality information
Total Performing and Nonperforming Loans	660,444		660,444			646,982
Business Activities Loans | Performing | Residential Real Estate | Residential real estate
Credit quality information
Total Performing and Nonperforming Loans	598,904		598,904			588,003
Business Activities Loans | Performing | Residential Real Estate | Home equity
Credit quality information
Total Performing and Nonperforming Loans	53,413		53,413			51,246
Business Activities Loans | Performing | Consumer
Credit quality information
Total Performing and Nonperforming Loans	8,127		8,127			7,733
Business Activities Loans | Nonperforming
Credit quality information
Total Performing and Nonperforming Loans	7,752		7,752			3,633
Business Activities Loans | Nonperforming | Residential Real Estate | Residential real estate
Credit quality information
Total Performing and Nonperforming Loans	7,224		7,224			3,408
Business Activities Loans | Nonperforming | Residential Real Estate | Home equity
Credit quality information
Total Performing and Nonperforming Loans	440		440			130
Business Activities Loans | Nonperforming | Consumer
Credit quality information
Total Performing and Nonperforming Loans	88		88			95
Business Activities Loans | Pass | Commercial real estate
Credit quality information
Total loans	545,400		545,400			511,891
Business Activities Loans | Pass | Commercial real estate | Construction and land development
Credit quality information
Total loans	27,647		27,647			28,180
Business Activities Loans | Pass | Commercial real estate | Commercial real estate other
Credit quality information
Total loans	517,753		517,753			483,711
Business Activities Loans | Pass | Commercial and industrial
Credit quality information
Total loans	292,825		292,825			263,401
Business Activities Loans | Pass | Commercial and industrial | Other Commercial
Credit quality information
Total loans	222,898		222,898			194,147
Business Activities Loans | Pass | Commercial and industrial | Agricultural
Credit quality information
Total loans	24,684		24,684			27,046
Business Activities Loans | Pass | Commercial and industrial | Tax exempt loans
Credit quality information
Total loans	45,243		45,243			42,208
Business Activities Loans | Special mention
Credit quality information
Total loans	8,792		8,792			7,932
Business Activities Loans | Special mention | Commercial real estate
Credit quality information
Total loans	7,212		7,212			5,779
Business Activities Loans | Special mention | Commercial real estate | Construction and land development
Credit quality information
Total loans	73		73			73
Business Activities Loans | Special mention | Commercial real estate | Commercial real estate other
Credit quality information
Total loans	7,139		7,139			5,706
Business Activities Loans | Special mention | Commercial and industrial
Credit quality information
Total loans	1,580		1,580			2,153
Business Activities Loans | Special mention | Commercial and industrial | Other Commercial
Credit quality information
Total loans	1,355		1,355			1,933
Business Activities Loans | Special mention | Commercial and industrial | Agricultural
Credit quality information
Total loans	68		68			63
Business Activities Loans | Special mention | Commercial and industrial | Tax exempt loans
Credit quality information
Total loans	157		157			157
Business Activities Loans | Non-accrual
Credit quality information
Total loans	17,965		17,965			12,140
Business Activities Loans | Substandard
Credit quality information
Total loans	7,901		7,901			10,284
Business Activities Loans | Substandard | Commercial real estate
Credit quality information
Total loans	15,690		15,690			16,341
Business Activities Loans | Substandard | Commercial real estate | Construction and land development
Credit quality information
Total loans	2		2			639
Business Activities Loans | Substandard | Commercial real estate | Commercial real estate other
Credit quality information
Total loans	15,688		15,688			15,702
Business Activities Loans | Substandard | Commercial and industrial
Credit quality information
Total loans	2,422		2,422			2,450
Business Activities Loans | Substandard | Commercial and industrial | Other Commercial
Credit quality information
Total loans	1,890		1,890			1,971
Business Activities Loans | Substandard | Commercial and industrial | Agricultural
Credit quality information
Total loans	532		532			479
Business Activities Loans | Substandard | Commercial and industrial | Tax exempt loans
Credit quality information
Total loans	0		0			0
Business Activities Loans | Total classified
Credit quality information
Total loans	25,866		25,866			22,424
Business Activities Loans | Total Criticized
Credit quality information
Total loans	34,658		34,658			30,356
Acquired Loans
Credit quality information
Loans and Leases Receivable, Allowance	367	109	367	109	265	172	0	0
Total loans	951,741		951,741			1,032,983
Total Performing and Nonperforming Loans	578,031		578,031			628,829
Charged-off loans	(118)	0	(325)	0
Recoveries on charged-off loans	106	0	106	0
Provision for loan losses	114	109	414	109
Individually evaluated for impairment	77	109	77	109
Collectively evaluated	290	0	290	0
Acquired Loans | Commercial real estate
Credit quality information
Loans and Leases Receivable, Allowance	200	51	200	51	83	97	0	0
Total loans	270,244		270,244			292,735
Charged-off loans	0	0	(106)	0
Recoveries on charged-off loans	18	0	18	0
Provision for loan losses	99	51	191	51
Individually evaluated for impairment	0	51	0	51
Collectively evaluated	200	0	200	0
Acquired Loans | Commercial real estate | Construction and land development
Credit quality information
Total loans	9,542		9,542			16,781
Acquired Loans | Commercial real estate | Commercial real estate other
Credit quality information
Total loans	260,702		260,702			275,954
Acquired Loans | Commercial and industrial
Credit quality information
Loans and Leases Receivable, Allowance	82	24	82	24	124	16	0	0
Total loans	103,466		103,466			111,419
Charged-off loans	(37)	0	(95)	0
Recoveries on charged-off loans	6	0	6	0
Provision for loan losses	(11)	24	155	24
Individually evaluated for impairment	77	24	77	24
Collectively evaluated	5	0	5	0
Acquired Loans | Commercial and industrial | Other Commercial
Credit quality information
Total loans	62,253		62,253			68,069
Acquired Loans | Commercial and industrial | Agricultural
Credit quality information
Total loans	0		0			0
Acquired Loans | Commercial and industrial | Tax exempt loans
Credit quality information
Total loans	41,213		41,213			43,350
Acquired Loans | Residential Real Estate
Credit quality information
Loans and Leases Receivable, Allowance	85	34	85	34	58	59	0	0
Total loans	521,767		521,767			564,271
Total Performing and Nonperforming Loans	521,767		521,767			564,271
Charged-off loans	(64)	0	(64)	0
Recoveries on charged-off loans	0	0	0	0
Provision for loan losses	91	34	90	34
Individually evaluated for impairment	0	34	0	34
Collectively evaluated	85	0	85	0
Acquired Loans | Residential Real Estate | Residential real estate
Credit quality information
Total loans	521,767		521,767			564,271
Acquired Loans | Residential Real Estate | Home equity
Credit quality information
Total Performing and Nonperforming Loans	54,457		54,457			62,217
Acquired Loans | Consumer
Credit quality information
Loans and Leases Receivable, Allowance	0	0	0	0	$ 0	0	$ 0	$ 0
Total loans	56,264		56,264			64,558
Total Performing and Nonperforming Loans	1,807		1,807			2,341
Charged-off loans	(17)	0	(60)	0
Recoveries on charged-off loans	82	0	82	0
Provision for loan losses	(65)	0	(22)	0
Individually evaluated for impairment	0	0	0	0
Collectively evaluated	0	$ 0	0	$ 0
Acquired Loans | Consumer | Home equity
Credit quality information
Total loans	54,457		54,457			62,217
Acquired Loans | Performing
Credit quality information
Total Performing and Nonperforming Loans	574,152		574,152			626,799
Acquired Loans | Performing | Residential Real Estate
Credit quality information
Total Performing and Nonperforming Loans	518,067		518,067			562,516
Acquired Loans | Performing | Residential Real Estate | Home equity
Credit quality information
Total Performing and Nonperforming Loans	54,291		54,291			62,000
Acquired Loans | Performing | Consumer
Credit quality information
Total Performing and Nonperforming Loans	1,794		1,794			2,283
Acquired Loans | Nonperforming
Credit quality information
Total Performing and Nonperforming Loans	3,879		3,879			2,030
Acquired Loans | Nonperforming | Residential Real Estate
Credit quality information
Total Performing and Nonperforming Loans	3,700		3,700			1,755
Acquired Loans | Nonperforming | Residential Real Estate | Home equity
Credit quality information
Total Performing and Nonperforming Loans	166		166			217
Acquired Loans | Nonperforming | Consumer
Credit quality information
Total Performing and Nonperforming Loans	13		13			58
Acquired Loans | Pass | Commercial real estate
Credit quality information
Total loans	260,677		260,677			283,000
Acquired Loans | Pass | Commercial real estate | Construction and land development
Credit quality information
Total loans	9,289		9,289			16,523
Acquired Loans | Pass | Commercial real estate | Commercial real estate other
Credit quality information
Total loans	251,388		251,388			266,477
Acquired Loans | Pass | Commercial and industrial
Credit quality information
Total loans	95,818		95,818			103,650
Acquired Loans | Pass | Commercial and industrial | Other Commercial
Credit quality information
Total loans	54,605		54,605			60,300
Acquired Loans | Pass | Commercial and industrial | Agricultural
Credit quality information
Total loans	0		0			0
Acquired Loans | Pass | Commercial and industrial | Tax exempt loans
Credit quality information
Total loans	41,213		41,213			43,350
Acquired Loans | Special mention
Credit quality information
Total loans	7,530		7,530			8,428
Acquired Loans | Special mention | Commercial real estate
Credit quality information
Total loans	1,596		1,596			2,675
Acquired Loans | Special mention | Commercial real estate | Construction and land development
Credit quality information
Total loans	0		0			235
Acquired Loans | Special mention | Commercial real estate | Commercial real estate other
Credit quality information
Total loans	1,596		1,596			2,440
Acquired Loans | Special mention | Commercial and industrial
Credit quality information
Total loans	5,934		5,934			5,753
Acquired Loans | Special mention | Commercial and industrial | Other Commercial
Credit quality information
Total loans	5,934		5,934			5,753
Acquired Loans | Special mention | Commercial and industrial | Agricultural
Credit quality information
Total loans	0		0			0
Acquired Loans | Special mention | Commercial and industrial | Tax exempt loans
Credit quality information
Total loans	0		0			0
Acquired Loans | Non-accrual
Credit quality information
Total loans	3,981		3,981			2,156
Acquired Loans | Substandard
Credit quality information
Total loans	9,583		9,583			7,833
Acquired Loans | Substandard | Commercial real estate
Credit quality information
Total loans	7,971		7,971			7,060
Acquired Loans | Substandard | Commercial real estate | Construction and land development
Credit quality information
Total loans	253		253			23
Acquired Loans | Substandard | Commercial real estate | Commercial real estate other
Credit quality information
Total loans	7,718		7,718			7,037
Acquired Loans | Substandard | Commercial and industrial
Credit quality information
Total loans	1,714		1,714			2,016
Acquired Loans | Substandard | Commercial and industrial | Other Commercial
Credit quality information
Total loans	1,714		1,714			2,016
Acquired Loans | Substandard | Commercial and industrial | Agricultural
Credit quality information
Total loans	0		0			0
Acquired Loans | Substandard | Commercial and industrial | Tax exempt loans
Credit quality information
Total loans	0		0			0
Acquired Loans | Total classified
Credit quality information
Total loans	13,564		13,564			9,989
Acquired Loans | Total Criticized
Credit quality information
Total loans	$ 21,094		$ 21,094			$ 18,417

BORROWED FUNDS - Summary of Bor

BORROWED FUNDS - Summary of Borrowed Funds (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Short-term borrowings
Carrying Value	$ 601,701	$ 649,498
Weighted Average Rate	1.89%	1.43%
Long-term borrowings
Carrying Value	$ 177,226	$ 180,223
Weighted Average Rate	2.65%	2.47%
Total borrowings	$ 778,927	$ 829,721
Weighted Average Rate	2.06%	1.66%
Advances from the FHLB
Short-term borrowings
Carrying Value	$ 566,961	$ 608,792
Weighted Average Rate	1.95%	1.49%
Long-term borrowings
Carrying Value	$ 134,223	$ 137,190
Weighted Average Rate	1.73%	1.72%
Other borrowings
Short-term borrowings
Carrying Value	$ 34,740	$ 40,706
Weighted Average Rate	0.99%	0.59%
Subordinated borrowings
Long-term borrowings
Carrying Value	$ 38,003	$ 38,033
Weighted Average Rate	5.48%	4.88%
Junior subordinated borrowings
Long-term borrowings
Carrying Value	$ 5,000	$ 5,000
Weighted Average Rate	5.75%	4.89%

BORROWED FUNDS - Narrative (Det

BORROWED FUNDS - Narrative (Details) - USD ($)	Mar. 30, 2014	Apr. 30, 2008	Jun. 30, 2018	Dec. 31, 2017	Oct. 29, 2014
Debt Instrument [Line Items]
Short-term debt			$ 601,701,000	$ 649,498,000
Advances outstanding			177,226,000	180,223,000
Financial Guarantee | NHTB Capital Trust II and NHTB Capital Trust III
Debt Instrument [Line Items]
Debentures issued by variable interest entities	$ 20,600,000
Subordinated debt
Debt Instrument [Line Items]
Principal amount of debt issued					$ 17,000,000
Fixed interest rate					6.75%
LIBOR | Financial Guarantee
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			566,961,000	608,792,000
Advances outstanding			134,223,000	137,190,000
Federal Reserve Bank Advances
Debt Instrument [Line Items]
Secured line of credit maintained			135,400,000
Short-term debt			0	0
Federal Home Loan Bank Certificates and Obligations FHLB Callable Advances
Debt Instrument [Line Items]
Advances outstanding			16,000,000	27,000,000
Federal Home Loan Bank Certificates and Obligations FHLB Amortizing Advances
Debt Instrument [Line Items]
Advances outstanding			670,000	683,000
Subordinated borrowings
Debt Instrument [Line Items]
Advances outstanding			$ 38,003,000	$ 38,033,000
Maturity period		15 years
Principal amount of debt issued		$ 5,000,000
Earliest callable period without penalties		5 years
Effective interest rate			5.79%	5.04%
Subordinated borrowings | LIBOR
Debt Instrument [Line Items]
Interest rate margin		3.45%

BORROWED FUNDS - Summary of Mat

BORROWED FUNDS - Summary of Maturities of FHLBB (Details) - Fixed rate advances $ in Thousands	Jun. 30, 2018USD ($)
Carrying Value
2,018	$ 506,267
2,019	146,668
2,020	29,938
2,021	1,641
2,022	15,000
2023 and thereafter	1,670
Total FHLB advances	$ 701,184
Weighted Average Rate
2,018	1.96%
2,019	1.85%
2,020	1.64%
2,021	0.61%
2,022	1.33%
2023 and thereafter	0.01%
Total FHLB advances	1.90%

DEPOSITS - Schedule of Time Dep

DEPOSITS - Schedule of Time Deposits (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Deposits [Abstract]
Time less than $100,000	$ 681,187	$ 579,856
Time $100,000 through $250,000	168,427	167,145
Time $250,000 or more	122,638	119,345
Total time deposits	$ 972,252	$ 866,346

DEPOSITS - Maturities by Year (

DEPOSITS - Maturities by Year (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Deposits [Abstract]
Within 1 year	$ 449,539	$ 406,295
Over 1 year to 2 years	328,611	305,895
Over 2 years to 3 years	159,749	115,878
Over 3 years to 4 years	15,029	24,459
Over 4 years to 5 years	19,266	13,685
Over 5 years	58	134
Total time deposits	$ 972,252	$ 866,346

DEPOSITS - Narrative (Details)

DEPOSITS - Narrative (Details) - USD ($) $ in Millions	Jun. 30, 2018	Dec. 31, 2017
Deposits [Abstract]
Brokered time deposits	$ 508.9	$ 378.7
Reciprocal deposits	$ 29.9	$ 49.7

CAPITAL RATIOS AND SHAREHOLDE58

CAPITAL RATIOS AND SHAREHOLDERS' EQUITY - Actual and Required Capital Ratios (Details)	Jun. 30, 2018	Dec. 31, 2017
Tier 1 capital to risk-weighted assets
Total capital to risk weighted assets	13.90%	13.70%
Common equity tier 1 capital to risk weighted assets	11.50%	11.30%
Tier 1 capital to risk weighted assets	12.40%	12.20%
Tier 1 capital to average assets	8.30%	8.10%
Bank
Tier 1 capital to risk-weighted assets
Total capital to risk weighted assets	13.70%	13.70%
Common equity tier 1 capital to risk weighted assets	12.90%	12.90%
Tier 1 capital to risk weighted assets	12.90%	12.90%
Tier 1 capital to average assets	8.60%	8.60%
Regulatory minimum to be well capitalized, Total capital to risk weighted assets	10.00%	10.00%
Regulatory minimum to be well capitalized, Common Equity Tier 1 Capital to risk weighted assets	6.50%	6.50%
Regulatory minimum to be well capitalized, Tier 1 capital to risk weighted assets	8.00%	8.00%
Regulatory minimum to be well capitalized, Tier 1 capital to average assets	5.00%	5.00%

CAPITAL RATIOS AND SHAREHOLDE59

CAPITAL RATIOS AND SHAREHOLDERS' EQUITY - Components of AOCI (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive loss	$ (15,347)	$ (4,554)
Net unrealized loss on AFS securities
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other accumulated comprehensive loss, before tax:	(16,530)	(2,741)
Income taxes related to items of accumulated other comprehensive loss:	3,937	1,030
Net unrealized loss on effective cash flow hedging derivatives
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other accumulated comprehensive loss, before tax:	(2,708)	(3,588)
Income taxes related to items of accumulated other comprehensive loss:	644	1,338
Net unrealized loss on post-retirement plans
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other accumulated comprehensive loss, before tax:	(905)	(946)
Income taxes related to items of accumulated other comprehensive loss:	$ 215	$ 353

CAPITAL RATIOS AND SHAREHOLDE60

CAPITAL RATIOS AND SHAREHOLDERS' EQUITY - Components of OCI (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Net unrealized gain (loss) arising during the period
Net of Tax	$ (2,184)	$ 1,957	$ (9,813)	$ 2,621
Less: reclassification adjustment for gains (losses) realized in net income
Net of Tax	0	0	0	0
Other comprehensive income (loss)
Before Tax	(2,861)	2,989	(12,868)	3,939
Tax Effect	677	(1,032)	3,055	(1,318)
Total other comprehensive (loss) income	(2,184)	1,957	(9,813)	2,621
Net unrealized gain (loss) on AFS securities
Net unrealized gain (loss) arising during the period
Before Tax	(3,087)	3,485	(13,789)	4,601
Tax Effect	731	(1,292)	3,274	(1,640)
Net of Tax	(2,356)	2,193	(10,515)	2,961
Less: reclassification adjustment for gains (losses) realized in net income
Before Tax	0	0	0	0
Tax Effect	0	0	0	0
Net of Tax	0	0	0	0
Other comprehensive income (loss)
Before Tax	(3,087)	3,485	(13,789)	4,601
Tax Effect	731	(1,292)	3,274	(1,640)
Total other comprehensive (loss) income	(2,356)	2,193	(10,515)	2,961
Net unrealized loss on effective cash flow hedging derivatives
Net unrealized gain (loss) arising during the period
Before Tax	226	(481)	880	(704)
Tax Effect	(54)	242	(209)	325
Net of Tax	172	(239)	671	(379)
Less: reclassification adjustment for gains (losses) realized in net income
Before Tax	0	0	0	0
Tax Effect	0	0	0	0
Net of Tax	0	0	0	0
Other comprehensive income (loss)
Before Tax	226	(481)	880	(704)
Tax Effect	(54)	242	(209)	325
Total other comprehensive (loss) income	172	(239)	671	(379)
Net unrealized loss on post-retirement plans
Net unrealized gain (loss) arising during the period
Before Tax	0	(15)	41	42
Tax Effect	0	18	(10)	(3)
Net of Tax	0	3	31	39
Less: reclassification adjustment for gains (losses) realized in net income
Before Tax	0	0	0	0
Tax Effect	0	0	0	0
Net of Tax	0	0	0	0
Other comprehensive income (loss)
Before Tax	0	(15)	41	42
Tax Effect	0	18	(10)	(3)
Total other comprehensive (loss) income	$ 0	$ 3	$ 31	$ 39

CAPITAL RATIOS AND SHAREHOLDE61

CAPITAL RATIOS AND SHAREHOLDERS' EQUITY - Changes in AOCI (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Balance at beginning of period			$ 354,641	$ 156,740
Other comprehensive (loss) gain before reclassifications	$ (2,184)	$ 1,957	(9,813)	2,621
Less: amounts reclassified from accumulated other comprehensive income	0	0	0	0
Total other comprehensive (loss) income	(2,184)	1,957	(9,813)	2,621
Less: amounts reclassified from accumulated other comprehensive income for ASU 2018-02			0
Balance at end of period	355,963	347,122	355,963	347,122
Net unrealized loss on AFS securities
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Balance at beginning of period	(10,239)	(1,357)	(1,713)	(2,125)
Other comprehensive (loss) gain before reclassifications	(2,356)	2,193	(10,515)	2,961
Less: amounts reclassified from accumulated other comprehensive income	0	0	0	0
Total other comprehensive (loss) income	(2,356)	2,193	(10,515)	2,961
Balance at end of period	(12,595)	836	(12,595)	836
Net unrealized loss on effective cash flow hedging derivatives
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Balance at beginning of period	(2,236)	(1,938)	(2,250)	(1,798)
Other comprehensive (loss) gain before reclassifications	172	(239)	671	(379)
Less: amounts reclassified from accumulated other comprehensive income	0	0	0	0
Total other comprehensive (loss) income	172	(239)	671	(379)
Balance at end of period	(2,064)	(2,177)	(2,064)	(2,177)
Net unrealized loss on post-retirement plans
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Balance at beginning of period	(688)	(367)	(591)	(403)
Other comprehensive (loss) gain before reclassifications	0	3	31	39
Less: amounts reclassified from accumulated other comprehensive income	0	0	0	0
Total other comprehensive (loss) income	0	3	31	39
Balance at end of period	(688)	(364)	(688)	(364)
Accumulated other comprehensive (loss) income
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Balance at beginning of period	(13,163)	(3,662)	(4,554)	(4,326)
Total other comprehensive (loss) income			(9,813)	2,621
Less: amounts reclassified from accumulated other comprehensive income for ASU 2018-02			(980)
Balance at end of period	$ (15,347)	$ (1,705)	(15,347)	$ (1,705)
Accounting Standards Update 2018-02
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Less: amounts reclassified from accumulated other comprehensive income for ASU 2018-02			(980)
Accounting Standards Update 2018-02 | Net unrealized loss on AFS securities
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Less: amounts reclassified from accumulated other comprehensive income for ASU 2018-02			(367)
Accounting Standards Update 2018-02 | Net unrealized loss on effective cash flow hedging derivatives
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Less: amounts reclassified from accumulated other comprehensive income for ASU 2018-02			(485)
Accounting Standards Update 2018-02 | Net unrealized loss on post-retirement plans
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Less: amounts reclassified from accumulated other comprehensive income for ASU 2018-02			$ (128)

EARNINGS PER SHARE (Details)

EARNINGS PER SHARE (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Earnings Per Share [Abstract]
Net income	$ 8,535	$ 6,556	$ 16,347	$ 10,767
Average number of basic common shares outstanding (in shares)	15,482,188	15,393,458	15,465,357	14,934,850
Plus: dilutive effect of stock options and awards outstanding (in shares)	89,263	112,800	94,614	114,467
Average number of diluted common shares outstanding (in shares)	15,571,451	15,506,258	15,559,971	15,049,317
Anti-dilutive options excluded from earnings calculation (in shares)	3,173	8,347	19,488	9,045
Earnings per share:
Basic (in dollars per share)	$ 0.55	$ 0.43	$ 1.06	$ 0.72
Diluted (in dollars per share)	$ 0.55	$ 0.42	$ 1.05	$ 0.72

DERIVATIVE FINANCIAL INSTRUME63

DERIVATIVE FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES - Derivative Assets and Liabilities (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional Amount	$ 167,410		$ 167,410		$ 130,205
Estimated Fair Value Asset (Liability)	1,253		1,253		447
Designated as Hedging Instrument | Cash flow hedges:
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional Amount	90,000		90,000		90,000
Estimated Fair Value Asset (Liability)	1,319		1,319		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		$ 90,000
Weighted Average Maturity			4 years 7 months 6 days		5 years 1 month 6 days
Estimated Fair Value Asset (Liability)	1,319		$ 1,319		$ 669
Realized gains (losses)	(122)	$ (55)	(230)	$ (94)
Designated as Hedging Instrument | Economic hedges:
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional Amount	5,625		5,625		20,352
Estimated Fair Value Asset (Liability)	(74)		(74)		(221)
Designated as Hedging Instrument | Economic hedges: | Forward sale commitments
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional Amount	5,625		$ 5,625		$ 20,352
Weighted Average Maturity			2 months 12 days		2 months 12 days
Estimated Fair Value Asset (Liability)	(74)		$ (74)		$ (221)
Realized gains (losses)	(23)	(9)	147	(87)
Not Designated as Hedging Instrument
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional Amount	71,785		71,785		19,853
Estimated Fair Value Asset (Liability)	8		8		(1)
Not Designated as Hedging Instrument | Interest rate lock commitments
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional Amount	3,275		$ 3,275		$ 19,853
Weighted Average Maturity			2 months 12 days		2 months 12 days
Estimated Fair Value Asset (Liability)	8		$ 8		$ (1)
Realized gains (losses)	1	$ (26)	9	$ (24)
Not Designated as Hedging Instrument | Customer loan derivative liability
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional Amount	34,255		$ 34,255
Weighted Average Maturity			15 years 2 months 12 days
Estimated Fair Value Asset (Liability)	(625)		$ (625)
Not Designated as Hedging Instrument | Customer loan derivative asset
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional Amount	34,255		$ 34,255
Weighted Average Maturity			15 years 2 months 12 days
Estimated Fair Value Asset (Liability)	$ 625		$ 625

DERIVATIVE FINANCIAL INSTRUME64

DERIVATIVE FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES - Narrative (Details) - Interest rate caps agreements $ in Millions	Dec. 31, 2014USD ($)
Derivative [Line Items]
Premiums paid	$ 4.6
Cap interest rate	3.00%
Effective percentage interest rate, maximum	3.00%

FAIR VALUE MEASUREMENTS - Measu

FAIR VALUE MEASUREMENTS - Measured on Recurring Basis (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	$ 710,147	$ 717,242
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	3,988	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	446,850	443,003
US Government agency
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	86,254	95,596
Private label
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	564	674
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	134,386	140,200
Corporate bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	38,105	30,797
Total Fair Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	710,147	717,242
Derivative assets	1,952	669
Derivative liabilities	(699)	(222)
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	0	0
Derivative assets	0	0
Derivative liabilities	0	0
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	710,147	717,242
Derivative assets	1,944	669
Derivative liabilities	0	0
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	0	0
Derivative assets	8	0
Derivative liabilities	(699)	(222)
Recurring | Total Fair Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	1,952	669
Derivative liabilities	(699)	(222)
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	3,988	6,972
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	446,850	443,003
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	86,254	95,596
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	564	674
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	134,386	140,200
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	38,105	30,797
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	1,944	669
Derivative liabilities	(625)	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	446,850	443,003
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	86,254	95,596
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	564	674
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	134,386	140,200
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	38,105	30,797
Recurring | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	8	0
Derivative liabilities	(74)	(222)
Recurring | Level 3 | Obligations of US Government-sponsored enterprises
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	0	0
Recurring | Level 3 | US Government-sponsored enterprises
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	0	0
Recurring | Level 3 | US Government agency
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	0	0
Recurring | Level 3 | Private label
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	0	0
Recurring | Level 3 | Obligations of states and political subdivisions thereof
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	0	0
Recurring | Level 3 | Corporate bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	$ 0	$ 0

FAIR VALUE MEASUREMENTS - Chang

FAIR VALUE MEASUREMENTS - Changes in Level 3 (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2018
Interest Rate Lock Commitment
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Roll Forward]
Beginning balance	$ 7	$ (1)
Realized gain recognized in non-interest income	1	9
Ending balance	8	8
Forward Commitments
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Roll Forward]
Beginning balance	(51)	(221)
Realized gain recognized in non-interest income	(23)	147
Ending balance	$ (74)	$ (74)

FAIR VALUE MEASUREMENTS - Unobs

FAIR VALUE MEASUREMENTS - Unobservable Inputs Recurring (Details) - USD ($)	6 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Quantitative information about the significant unobservable inputs within Level 3
Derivative asset (liability), fair value	$ 1,253,000	$ 447,000
Level 3 | Recurring
Quantitative information about the significant unobservable inputs within Level 3
Total	(66,000)
Level 3 | Recurring | Interest Rate Lock Commitment
Quantitative information about the significant unobservable inputs within Level 3
Derivative asset (liability), fair value	$ 8,000
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	$ (74,000)

FAIR VALUE MEASUREMENTS - Mea68

FAIR VALUE MEASUREMENTS - Measured on Non-recurring Basis (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2018	Dec. 31, 2017
Assets
Other real estate owned	$ 129	$ 129	$ 122
Non-recurring | Level 3
Assets
Total	21,759	21,759	15,073
Total Gains (Losses)	(1,525)	(5,859)
Non-recurring | Level 3 | Impaired loans
Assets
Impaired loans	16,652	16,652	10,793
Total Gains (Losses)	(1,525)	(5,859)
Non-recurring | Level 3 | Capitalized servicing rights
Assets
Capitalized servicing rights	4,978	4,978	4,158
Total Gains (Losses)
Non-recurring | Level 3 | Other real estate owned
Assets
Other real estate owned	129	129	$ 122
Total Gains (Losses)

FAIR VALUE MEASUREMENTS - Uno69

FAIR VALUE MEASUREMENTS - Unobservable Inputs Non-recurring (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Quantitative information about the significant unobservable inputs within Level 3
Other real estate owned	$ 129	$ 122
Non-recurring | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Total	21,759	15,073
Non-recurring | Fair value of collateral -appraised value | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Impaired loans	13,696	8,586
Other real estate owned	129	122
Non-recurring | Discount cash flow | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Impaired loans	2,956	2,207
Capitalized servicing rights	4,978	4,158
Non-recurring | Impaired loans | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Impaired loans	$ 16,652	$ 10,793
Non-recurring | Impaired loans | Minimum | Fair value of collateral -appraised value | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Loss severity	0.00%	15.70%
Appraised value	$ 65	$ 100
Non-recurring | Impaired loans | Minimum | Discount cash flow | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Discount rate	2.88%	2.63%
Cash flows	$ 37	$ 6
Non-recurring | Impaired loans | Maximum | Fair value of collateral -appraised value | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Loss severity	55.00%	45.28%
Appraised value	$ 6,915	$ 7,545
Non-recurring | Impaired loans | Maximum | Discount cash flow | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Discount rate	9.50%	9.50%
Cash flows	$ 1,162	$ 320
Non-recurring | Capitalized servicing rights | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Capitalized servicing rights	$ 4,978	$ 4,158
Non-recurring | Capitalized servicing rights | Discount cash flow | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Discount rate	10.09%	10.10%
Constant prepayment rate (CPR)	8.85%	10.97%
Non-recurring | Other real estate owned | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Other real estate owned	$ 129	$ 122
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	$ 142	$ 136
Selling Costs	10.00%	10.00%

FAIR VALUE MEASUREMENTS - Fair

FAIR VALUE MEASUREMENTS - Fair Values and Carrying Amounts (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Financial Assets
Securities available for sale, at fair value	$ 710,147	$ 717,242
Level 1
Financial Assets
Cash and cash equivalents	61,393	90,685
Securities available for sale, at fair value	0	0
FHLB 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
FHLB advances	0	0
Derivative liabilities	0	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, at fair value	710,147	717,242
FHLB stock	38,712	38,105
Net loans	0	0
Accrued interest receivable	3,498	3,347
Cash surrender value of bank-owned life insurance policies	58,811	57,997
Derivative assets	1,944	669
Financial Liabilities
Total deposits	2,291,030	2,348,574
Securities sold under agreements to repurchase	34,709	40,680
FHLB advances	698,844	744,006
Derivative liabilities	0	0
Level 2 | Senior subordinated
Financial Liabilities
Subordinated borrowings	5,000	38,033
Level 2 | Junior subordinated
Financial Liabilities
Subordinated borrowings	36,781	3,782
Level 3
Financial Assets
Cash and cash equivalents	0	0
Securities available for sale, at fair value	0	0
FHLB stock	0	0
Net loans	2,406,857	2,433,557
Accrued interest receivable	0	0
Cash surrender value of bank-owned life insurance policies	0	0
Derivative assets	8	0
Financial Liabilities
Total deposits	0	0
Securities sold under agreements to repurchase	0	0
FHLB advances	0	0
Derivative liabilities	(699)	(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	61,393	90,685
Securities available for sale, at fair value	710,147	717,242
FHLB stock	38,712	38,105
Net loans	2,471,976	2,473,288
Accrued interest receivable	3,498	3,347
Cash surrender value of bank-owned life insurance policies	58,811	57,997
Derivative assets	1,952	669
Financial Liabilities
Total deposits	2,374,721	2,352,085
Securities sold under agreements to repurchase	34,740	40,706
FHLB advances	701,184	745,982
Derivative liabilities	(699)	(222)
Carrying Amount | Senior subordinated
Financial Liabilities
Subordinated borrowings	5,000	38,033
Carrying Amount | Junior subordinated
Financial Liabilities
Subordinated borrowings	38,003	5,000
Total Fair Value
Financial Assets
Cash and cash equivalents	61,393	90,685
Securities available for sale, at fair value	710,147	717,242
FHLB stock	38,712	38,105
Net loans	2,406,857	2,433,557
Accrued interest receivable	3,498	3,347
Cash surrender value of bank-owned life insurance policies	58,811	57,997
Derivative assets	1,952	669
Financial Liabilities
Total deposits	2,291,030	2,348,574
Securities sold under agreements to repurchase	34,709	40,680
FHLB advances	698,844	744,006
Derivative liabilities	(699)	(222)
Total Fair Value | Senior subordinated
Financial Liabilities
Subordinated borrowings	5,000	38,033
Total Fair Value | Junior subordinated
Financial Liabilities
Subordinated borrowings	$ 36,781	$ 3,782

NON-INTEREST INCOME - Narrative

NON-INTEREST INCOME - Narrative (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Jan. 01, 2018	Dec. 31, 2017
Disaggregation of Revenue [Line Items]
Deferred tax assets, net	$ 10,309		$ 7,180
Accounting Standards Update 2014-09
Disaggregation of Revenue [Line Items]
Deferred tax assets, net		$ 57
Modified retrospective basis adoption of Revenue Recognition Accounting Codification Standard 606			184
Retained earnings | Accounting Standards Update 2014-09
Disaggregation of Revenue [Line Items]
Modified retrospective basis adoption of Revenue Recognition Accounting Codification Standard 606		$ 184	$ 184

NON-INTEREST INCOME - Financial

NON-INTEREST INCOME - Financial Statement Impact (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Jan. 01, 2018	Dec. 31, 2017
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Other assets	$ 33,534	$ 24,446	$ 24,389
Other liabilities	31,444	28,978	28,737
Retained earnings	$ 156,139	144,793	144,977
Balances Without Adoption of ASC 606
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Other assets			24,389
Other liabilities			28,737
Retained earnings			$ 144,977
Adjustments due to Topic 606 | Accounting Standards Update 2014-09
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Other assets		57
Other liabilities		241
Retained earnings		$ (184)

NON-INTEREST INCOME - Disaggreg

NON-INTEREST INCOME - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2018
Disaggregation of Revenue [Line Items]
Revenue	$ 5,469	$ 10,655
Trust management fees
Disaggregation of Revenue [Line Items]
Revenue	2,807	5,547
Financial services fees
Disaggregation of Revenue [Line Items]
Revenue	315	536
Interchange fees
Disaggregation of Revenue [Line Items]
Revenue	1,107	2,131
Customer deposit fees
Disaggregation of Revenue [Line Items]
Revenue	1,019	1,998
Other customer service fees
Disaggregation of Revenue [Line Items]
Revenue	$ 221	$ 443

NON-INTEREST INCOME - Timing of

NON-INTEREST INCOME - Timing of Revenue Recognition (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2018
Disaggregation of Revenue [Line Items]
Revenue	$ 5,469	$ 10,655
Products and services transferred at a point in time
Disaggregation of Revenue [Line Items]
Revenue	2,643	4,994
Products and services transferred over time
Disaggregation of Revenue [Line Items]
Revenue	$ 2,826	$ 5,661

NON-INTEREST INCOME - Contract

NON-INTEREST INCOME - Contract Balances from Contracts with Customers (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Balances from contracts with customers only:
Other Assets	$ 4,326	$ 972
Other Liabilities	$ 3,868	$ 342