XML 41 R28.htm IDEA: XBRL DOCUMENT
v3.10.0.1

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 | )

X
- Definition Tabular disclosure of the changes in components of accumulated other comprehensive income (loss). + References No definition available. + Details
Name: | bhb_ScheduleOfChangesInAccumulatedOtherComprehensiveIncomeLossTableTextBlock
Namespace Prefix: | bhb_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of accumulated other comprehensive income (loss). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14A -URI http://asc.fasb.org/extlink&oid=84228862&loc=SL7669686-108580 + Details
Name: | us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the capital amounts and ratios as of the balance sheet date, indicating whether the entity or entities are in compliance with regulatory capital requirements, by entity. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1B -URI http://asc.fasb.org/extlink&oid=84167132&loc=SL5958570-112826 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1 -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=84167132&loc=SL5958568-112826 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1H -Subparagraph (c)(2) -URI http://asc.fasb.org/extlink&oid=84167132&loc=d3e65071-112826 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1G -URI http://asc.fasb.org/extlink&oid=84167132&loc=SL5958577-112826 + Details
Name: | us-gaap_ScheduleOfComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of components of comprehensive income (loss). Includes, but is not limited to, foreign currency translation adjustments, foreign currency transactions designated as economic hedges of a net investment in foreign entity, gain (loss) and prior service cost (credit) for pension plans and other postretirement benefit plans. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=84228862&loc=d3e526-108580 + Details
Name: | us-gaap_ScheduleOfComprehensiveIncomeLossTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_StockholdersEquityNoteAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration