2.4.0.810301 - Disclosure - Business Combinationstruefalsefalse1false falsefalseDuration_1_1_2013_To_6_30_2013http://www.sec.gov/CIK0000743367duration2013-01-01T00:00:002013-06-30T00:00:001true 1us-gaap_BusinessCombinationsAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Business Combinations [Abstract]2false 2us-gaap_BusinessCombinationDisclosureTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00<div> <div> Note 3: Business Combinations On August 10, 2012, Bar Harbor Bank & Trust (the "Bank"), a wholly-owned first tier operating subsidiary of Bar Harbor Bankshares, completed its acquisition of the operations of the Border Trust Company ("Border Trust"), a state chartered bank headquartered in Augusta, Maine, by acquiring certain assets and assuming certain liabilities, including all deposits for a net purchase price of $133. This transaction represented a strategic extension of the Company's franchise with three branch locations located in Kennebec and Sagadahoc counties. The Company has determined that the acquisition of the net assets of Border Trust constituted a business combination as defined by the FASB ASC Topic 805, Business Combinations. Accordingly, the assets acquired and liabilities assumed were recorded at their fair values. Fair values were determined based on the requirements of FASB ASC Topic 820, Fair Value Measurements. In many cases, the determination of these fair values required management to make estimates about discount rates, future expected cash flows, market conditions and other future events that are highly subjective in nature and subject to change. These fair value estimates are subject to change for up to one year after the closing date of the transaction as additional information relative to closing date fair values becomes available. In addition, the tax treatment is complex and subject to interpretations that may result in future adjustments of deferred taxes as of the acquisition date. The results of Border Trust's operations are included in the Consolidated Statements of Income from the date of acquisition. In connection with this transaction, the consideration paid, the assets acquired, and the liabilities assumed were recorded at fair value on the date of acquisition, as summarized in the following table, as of August 10, 2012. <div align="left"> <table cellspacing="0" border="0"> <tr><td width="73%"> </td> <td width="4%"> </td> <td width="22%"> </td></tr> <tr valign="bottom"><td align="left">Fair value of total consideration paid:</td> <td align="right"> </td> <td align="left"> </td></tr> <tr valign="bottom"><td style="text-indent: 3px;" align="left">Cash consideration paid at closing to Border Trust</td> <td style="border-bottom: rgb(0,0,0) 1px solid;" align="right">$</td> <td style="border-bottom: rgb(0,0,0) 1px solid;" align="right">133</td></tr> <tr><td colspan="3"> </td></tr> <tr valign="bottom"><td align="left">Fair value of identifiable assets acquired:</td> <td align="right"> </td> <td align="left"> </td></tr> <tr valign="bottom"><td style="text-indent: 3px;" align="left">Cash and cash equivalents</td> <td align="right">$</td> <td align="right">1,330</td></tr> <tr valign="bottom"><td style="text-indent: 3px;" align="left">Securities</td> <td align="right"> </td> <td align="right">3,537</td></tr> <tr valign="bottom"><td style="text-indent: 3px;" align="left">Federal Home Loan Bank Common stock</td> <td align="right"> </td> <td align="right">770</td></tr> <tr valign="bottom"><td style="text-indent: 3px;" align="left">Loans</td> <td align="right"> </td> <td align="right">33,606</td></tr> <tr valign="bottom"><td style="text-indent: 3px;" align="left">Premises and equipment</td> <td align="right"> </td> <td align="right">563</td></tr> <tr valign="bottom"><td style="text-indent: 3px;" align="left">Core deposit intangible</td> <td align="right"> </td> <td align="right">783</td></tr> <tr valign="bottom"><td style="text-indent: 3px;" align="left">Other assets</td> <td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"> </td> <td style="border-bottom: rgb(0,0,0) 1px solid;" align="right">540</td></tr> <tr valign="bottom"><td style="text-indent: 6px;" align="left">Total identifiable assets acquired</td> <td align="right"> </td> <td align="right">41,129</td></tr> <tr><td colspan="3"> </td></tr> <tr valign="bottom"><td align="left">Fair value of liabilities assumed:</td> <td align="right"> </td> <td align="left"> </td></tr> <tr valign="bottom"><td style="text-indent: 3px;" align="left">Deposits</td> <td align="right"> </td> <td align="right">38,520</td></tr> <tr valign="bottom"><td style="text-indent: 3px;" align="left">Borrowings</td> <td align="right"> </td> <td align="right">3,776</td></tr> <tr valign="bottom"><td style="text-indent: 3px;" align="left">Other liabilities</td> <td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"> </td> <td style="border-bottom: rgb(0,0,0) 1px solid;" align="right">477</td></tr> <tr valign="bottom"><td style="text-indent: 6px;" align="left">Total liabilities assumed</td> <td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"> </td> <td style="border-bottom: rgb(0,0,0) 1px solid;" align="right">42,773</td></tr> <tr><td colspan="3"> </td></tr> <tr valign="bottom"><td align="left">Fair value of net identifiable liabilities assumed</td> <td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"> </td> <td style="border-bottom: rgb(0,0,0) 1px solid;" align="right">1,644</td></tr> <tr><td colspan="3"> </td></tr> <tr valign="bottom"><td align="left">Goodwill resulting from transaction</td> <td style="border-bottom: rgb(0,0,0) 1px solid;" align="right">$</td> <td style="border-bottom: rgb(0,0,0) 1px solid;" align="right">1,777</td></tr></table></div>   <div> </div><a name="page_12"> </a> Initial goodwill of $1,777 was recorded after adjusting for the fair value of net identifiable assets acquired. The estimated goodwill from the acquisition represents the inherent long-term value anticipated from the synergies and business opportunities expected to be achieved as a result of the transaction. The estimated core deposit intangible asset is being amortized over its estimated life of eight and one-half years.</div> </div>falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e6996-128479 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1524-128463 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1383-128463 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e7000-128479 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 141R -Paragraph F4 -Subparagraph e -Appendix F Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4934-128472 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 141 -Paragraph 51, 52 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4922-128472 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4926-128472 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 141R -Paragraph 67-73 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 88-16 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. 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