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Regulatory Capital Requirements
 12 Months Ended
Dec. 31, 2014
Regulatory Capital Requirements [Abstract]  
Regulatory Capital Requirements
Regulatory Capital Requirements

The Company and its bank subsidiary are subject to various regulatory capital requirements administered by the FRB and the OCC. Failure to meet minimum capital requirements can result in mandatory and possible additional discretionary actions by regulators that, if undertaken, could have a direct material effect on the Company’s consolidated financial statements. These capital requirements represent quantitative measures of the Company’s assets, liabilities and certain off-balance sheet items as calculated under regulatory accounting practices. The Company’s capital classification is also subject to qualitative judgments by its regulators about components, risk weightings and other factors.

Quantitative measures established by regulation to ensure capital adequacy require the Company to maintain minimum amounts and ratios of total and Tier I capital (as defined in the applicable regulations) to risk-weighted assets (as defined in the applicable regulations) and of Tier I capital to average assets (as defined in the applicable regulations). In addition, the OCC requires a minimum level of $2.5 million of Tier I capital to be maintained at Acadia Trust. Management believes that, as of December 31, 2014, the Company and its subsidiaries meet all capital requirements to which they are subject.

As of December 31, 2014, the Company and the Bank were categorized by its supervisory regulatory agencies as "well capitalized". To be categorized as "well capitalized", the Company and Bank were required to maintain minimum total risk-based, Tier I risk-based and Tier I leverage ratios as set forth in the table below. There are no conditions or events that management believes have changed the Company or Bank’s respective capital categories.

The Bank’s actual capital amounts and ratios are presented in the following table:
 
Actual
Regulatory Capital
 
Minimum Regulatory
Capital Required
 
Minimum Regulatory
Provision To Be
"Well Capitalized"
  
Amount
 
Ratio
 
Amount
 
Ratio
 
Amount
 
Ratio
December 31, 2014:
  

 
  

 
  

 
  

 
  

 
 
Total risk-based capital
$
244,351

 
13.85
%
 
$
141,120

 
8.00
%
 
$
176,400

 
10.00
%
Tier I capital
223,218

 
12.65
%
 
70,560

 
4.00
%
 
105,840

 
6.00
%
Tier I leverage capital ratio
223,218

 
8.38
%
 
108,288

 
4.00
%
 
135,360

 
5.00
%
December 31, 2013:
  

 
  

 
  

 
  

 
  

 
 
Total risk-based capital
$
228,375

 
14.80
%
 
$
123,421

 
8.00
%
 
$
154,276

 
10.00
%
Tier I capital
209,062

 
13.55
%
 
61,710

 
4.00
%
 
92,566

 
6.00
%
Tier I leverage capital ratio
209,062

 
8.39
%
 
101,439

 
4.00
%
 
126,798

 
5.00
%


The Company’s actual capital amounts and ratios are presented in the following table:
 
Actual
Regulatory Capital
 
Minimum Regulatory
Capital Required
 
Minimum Regulatory
Provision To Be
"Well Capitalized"
  
Amount
 
Ratio
 
Amount
 
Ratio
 
Amount
 
Ratio
December 31, 2014:
  

 
  

 
  

 
  

 
  

 
  

Total risk-based capital
$
269,497

 
15.16
%
 
$
142,227

 
8.00
%
 
$
177,783

 
10.00
%
Tier I capital
248,363

 
13.97
%
 
71,113

 
4.00
%
 
106,670

 
6.00
%
Tier I leverage capital ratio
248,363

 
9.26
%
 
109,201

 
4.00
%
 
136,501

 
5.00
%
December 31, 2013:
  

 
  

 
  

 
  

 
  

 
  

Total risk-based capital
$
256,648

 
16.45
%
 
$
124,787

 
8.00
%
 
$
155,983

 
10.00
%
Tier I capital
237,124

 
15.20
%
 
62,393

 
4.00
%
 
93,590

 
6.00
%
Tier I leverage capital ratio
237,124

 
9.43
%
 
102,551

 
4.00
%
 
128,188

 
5.00
%


In early July 2013, the FRB and FDIC issued final rules implementing the Basel III regulatory capital framework and related Dodd-Frank Wall Street Reform and Consumer Protection Act changes. The rules revise minimum capital requirements and adjust prompt corrective action thresholds. The final rules revise the regulatory capital elements, add a new common equity Tier I capital ratio, increase the minimum Tier I capital ratio requirement, and implement a new capital conservation buffer. The rules also permit certain banking organizations to retain, through a one-time election, the existing treatment for AOCI. The final rules took effect for community banks on January 1, 2015, subject to a transition period for certain parts of the rules. Management believes the Company and Bank will remain "well capitalized" under the new rules. See Item 1. "Business—Supervision and Regulation—Regulatory Capital Requirements."