XML 31 R29.htm IDEA: XBRL DOCUMENT
v3.19.3

CAPITAL RATIOS AND SHAREHOLDERS' EQUITY (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2019
Stockholders' Equity Note [Abstract] |
Schedule of Actual and Required Capital Ratios | The actual and required capital ratios are, as follows:
|  | September 30, 2019 |  | Regulatory Minimum to be "Well Capitalized" |  | December 31, 2018 |  | Regulatory Minimum to be "Well Capitalized"
Company (consolidated) |  |  |  |  |  |  |  |  |  |  |  |
Total capital to risk-weighted assets |  | 14.01 | % |  | N/A |  |  | 14.23 | % |  | N/A |
Common equity tier 1 capital to risk-weighted assets |  | 11.63 |  |  | N/A |  |  | 11.80 |  |  | N/A |
Tier 1 capital to risk-weighted assets |  | 12.47 |  |  | N/A |  |  | 12.68 |  |  | N/A |
Tier 1 capital to average assets |  | 8.65 |  |  | N/A |  |  | 8.53 |  |  | N/A |
Bank |  |  |  |  |  |  |  |
Total capital to risk-weighted assets |  | 13.45 | % |  | 10.00 | % |  | 13.82 | % |  | 10.00 | %
Common equity tier 1 capital to risk-weighted assets |  | 12.60 |  |  | 6.50 |  |  | 12.99 |  |  | 6.50 |
Tier 1 capital to risk-weighted assets |  | 12.60 |  |  | 8.00 |  |  | 12.99 |  |  | 8.00 |
Tier 1 capital to average assets |  | 8.74 |  |  | 5.00 |  |  | 8.74 |  |  | 5.00 |
Schedule of Components of Accumulated Other Comprehensive Income | Components of accumulated other comprehensive income (loss) is, as follows:
(in thousands) |  | September 30, 2019 |  | December 31, 2018
Other accumulated comprehensive income (loss), before tax: |  |  |  |  |  |
Net unrealized gain (loss) on AFS securities |  | $ | 10,442 |  |  | $ | (11,304 | )
Net unrealized loss on effective cash flow hedging derivatives |  | (5,306 | ) |  | (2,934 | )
Net unrealized loss on post-retirement plans |  | (1,162 | ) |  | (1,162 | )
Income taxes related to items of accumulated other comprehensive (income) loss: |  |  |  |
Net unrealized (gain) loss on AFS securities |  | (2,440 | ) |  | 2,641 |
Net unrealized loss on effective cash flow hedging derivatives |  | 1,239 |  |  | 685 |
Net unrealized loss on post-retirement plans |  | 272 |  |  | 272 |
Accumulated other comprehensive income (loss) |  | $ | 3,045 |  |  | $ | (11,802 | )
Schedule of Components of Other Comprehensive Income | The following table presents the components of other comprehensive income (loss) for the three and nine months ended September 30, 2019 and 2018:
(in thousands) |  | Before Tax |  | Tax Effect |  | Net of Tax
Three Months Ended September 30, 2019 |  |  |  |  |  |  |  |  |
Net unrealized gain on AFS securities: |  |  |  |  |  |  |
Net unrealized gain arising during the period |  | $ | 3,357 |  |  | $ | (784 | ) |  | $ | 2,573 |
Less: reclassification adjustment for gains (losses) realized in net income |  | 157 |  |  | (37 | ) |  | 120 |
Net unrealized gain on AFS securities |  | 3,200 |  |  | (747 | ) |  | 2,453 |
Net unrealized loss on cash flow hedging derivatives: |  |  |  |  |  |
Net unrealized loss arising during the period |  | (370 | ) |  | 85 |  |  | (285 | )
Less: reclassification adjustment for gains (losses) realized in net income |  | — |  |  | — |  |  | — |
Net unrealized loss on cash flow hedging derivatives |  | (370 | ) |  | 85 |  |  | (285 | )
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 income |  | $ | 2,830 |  |  | $ | (662 | ) |  | $ | 2,168 |
Three Months Ended September 30, 2018 |  |  |  |  |  |  |  |  |
Net unrealized loss on AFS securities: |  |  |  |  |  |  |  |
Net unrealized loss arising during the period |  | $ | (5,850 | ) |  | $ | 1,291 |  |  | $ | (4,559 | )
Less: reclassification adjustment for gains (losses) realized in net income |  | — |  |  | — |  |  | — |
Net unrealized loss on AFS securities |  | (5,850 | ) |  | 1,291 |  |  | (4,559 | )
Net unrealized gain on cash flow hedging derivatives: |  |  |  |  |  |  |  |
Net unrealized gain arising during the period |  | 299 |  |  | (81 | ) |  | 218 |
Less: reclassification adjustment for gains (losses) realized in net income |  | — |  |  | — |  |  | — |
Net unrealized gain on cash flow hedging derivatives |  | 299 |  |  | (81 | ) |  | 218 |
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 |  | $ | (5,551 | ) |  | $ | 1,210 |  |  | $ | (4,341 | )
(in thousands) |  | Before Tax |  | Tax Effect |  | Net of Tax
Nine Months Ended September 30, 2019 |  |  |  |  |  |  |  |  |
Net unrealized gain on AFS securities: |  |  |  |  |  |  |
Net unrealized gain arising during the period |  | $ | 21,903 |  |  | $ | (5,118 | ) |  | $ | 16,785 |
Less: reclassification adjustment for gains (losses) realized in net income |  | 157 |  |  | (37 | ) |  | 120 |
Net unrealized gain on AFS securities |  | 21,746 |  |  | (5,081 | ) |  | 16,665 |
Net unrealized loss on derivative hedges: |  |  |  |  |  |  |  |  |
Net unrealized loss arising during the period |  | (2,372 | ) |  | 554 |  |  | (1,818 | )
Less: reclassification adjustment for gains (losses) realized in net income |  | — |  |  | — |  |  | — |
Net unrealized loss on derivative hedges |  | (2,372 | ) |  | 554 |  |  | (1,818 | )
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 income |  | $ | 19,374 |  |  | $ | (4,527 | ) |  | $ | 14,847 |
Nine Months Ended September 30, 2018 |  |  |  |  |  |  |  |  |
Net unrealized loss on AFS securities: |  |  |  |  |  |  |  |
Net unrealized loss arising during the period |  | $ | (19,639 | ) |  | $ | 4,565 |  |  | $ | (15,074 | )
Less: reclassification adjustment for gains (losses) realized in net income |  | — |  |  | — |  |  | — |
Net unrealized loss on AFS securities |  | (19,639 | ) |  | 4,565 |  |  | (15,074 | )
Net unrealized gain on cash flow hedging derivatives: |  |  |  |  |  |  |  |
Net unrealized gain arising during the period |  | 1,179 |  |  | (290 | ) |  | 889 |
Less: reclassification adjustment for gains (losses) realized in net income |  | — |  |  | — |  |  | — |
Net unrealized gain on cash flow hedging derivatives |  | 1,179 |  |  | (290 | ) |  | 889 |
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 |  | $ | (18,419 | ) |  | $ | 4,265 |  |  | $ | (14,154 | )
Schedule of Gross Changes in Each Component of Accumulated Other Comprehensive Income | The following table presents the changes in each component of accumulated other comprehensive income (loss), for the three and nine months ended September 30, 2019 and 2018:
(in thousands) |  | Net unrealized (loss) gain on AFS Securities |  | Net loss on effective cash flow hedging derivatives |  | Net unrealized loss on pension plans |  | Total
Three Months Ended September 30, 2019 |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | 5,547 |  |  | $ | (3,782 | ) |  | $ | (888 | ) |  | $ | 877 |
Other comprehensive gain (loss) before reclassifications |  | 2,573 |  |  | (285 | ) |  | — |  |  | 2,288 |
Less: amounts reclassified from accumulated other comprehensive income |  | 120 |  |  | — |  |  | — |  |  | 120 |
Total other comprehensive income (loss) |  | 2,453 |  |  | (285 | ) |  | — |  |  | 2,168 |
Balance at end of period |  | $ | 8,000 |  |  | $ | (4,067 | ) |  | $ | (888 | ) |  | $ | 3,045 |
Three Months Ended September 30, 2018 |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | (12,595 | ) |  | $ | (2,064 | ) |  | $ | (688 | ) |  | $ | (15,347 | )
Other comprehensive (loss) gain before reclassifications |  | (4,559 | ) |  | 218 |  |  | — |  |  | (4,341 | )
Less: amounts reclassified from accumulated other comprehensive income |  | — |  |  | — |  |  | — |  |  | — |
Total other comprehensive (loss) income |  | (4,559 | ) |  | 218 |  |  | — |  |  | (4,341 | )
Balance at end of period |  | $ | (17,154 | ) |  | $ | (1,846 | ) |  | $ | (688 | ) |  | $ | (19,688 | )
Nine Months Ended September 30, 2019 |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | (8,665 | ) |  | $ | (2,249 | ) |  | $ | (888 | ) |  | $ | (11,802 | )
Other comprehensive gain (loss) before reclassifications |  | 16,785 |  |  | (1,818 | ) |  | — |  |  | 14,967 |
Less: amounts reclassified from accumulated other comprehensive income |  | 120 |  |  | — |  |  | — |  |  | 120 |
Total other comprehensive income (loss) |  | 16,665 |  |  | (1,818 | ) |  | — |  |  | 14,847 |
Balance at end of period |  | $ | 8,000 |  |  | $ | (4,067 | ) |  | $ | (888 | ) |  | $ | 3,045 |
Nine Months Ended September 30, 2018 |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | (1,713 | ) |  | $ | (2,250 | ) |  | $ | (591 | ) |  | $ | (4,554 | )
Other comprehensive (loss) gain before reclassifications |  | (15,074 | ) |  | 889 |  |  | 31 |  |  | (14,154 | )
Less: amounts reclassified from accumulated other comprehensive income |  | — |  |  | — |  |  | — |  |  | — |
Total other comprehensive (loss) income |  | (15,074 | ) |  | 889 |  |  | 31 |  |  | (14,154 | )
Less: amounts reclassified from accumulated other comprehensive income for ASU 2018-02 |  | (367 | ) |  | (485 | ) |  | (128 | ) |  | (980 | )
Balance at end of period |  | $ | (17,154 | ) |  | $ | (1,846 | ) |  | $ | (688 | ) |  | $ | (19,688 | )
Reclassification out of Accumulated Other Comprehensive Income | The following tables presents the amounts reclassified out of each component of accumulated other comprehensive income (loss) for the three and nine months ended September 30, 2019 and 2018:
|  | Three Months Ended September 30, |  | Nine Months Ended September 30, |  | Affected Line Item where Net Income is Presented
(in thousands) |  | 2019 |  | 2018 |  | 2019 |  | 2018 |
Net realized gains on AFS securities: |  |  |  |  |  |  |  |  |  |
Before tax(1) |  | $ | 157 |  |  | $ | — |  |  | $ | 157 |  |  | $ | — |  |  | Non-interest income
Tax effect |  | (37 | ) |  | — |  |  | (37 | ) |  | — |  |  | Tax expense
Total reclassifications for the period |  | $ | 120 |  |  | $ | — |  |  | $ | 120 |  |  | $ | — |  |  | Net of tax

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 information about items reclassified out of accumulated other comprehensive income (loss). + References No definition available. + Details
Name: | us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeTableTextBlock
Namespace Prefix: | us-gaap_
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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14A -URI http://asc.fasb.org/extlink&oid=118930883&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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1G -URI http://asc.fasb.org/extlink&oid=117337116&loc=SL5958577-112826 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1H -Subparagraph (c)(2) -URI http://asc.fasb.org/extlink&oid=117337116&loc=d3e65071-112826 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1 -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=117337116&loc=SL5958568-112826 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1B -URI http://asc.fasb.org/extlink&oid=117337116&loc=SL5958570-112826 + 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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=118930883&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