ACQUISITIONS (Tables)

12 Months Ended

Dec. 31, 2013

ACQUISITIONS

Schedule of consideration to the tangible and intangible assets and liabilities of acquiree based on merger date fair values

The table below represents the assignment of the total consideration to the tangible and intangible assets and liabilities of M3 based on their merger date fair values (in thousands) noting that Bermuda is a non-taxable jurisdiction:

Total consideration	$	6,655
Purchase price allocation:
Net working capital	$	675
Property, plant and equipment		10,577
Customer relationships		2,600
Telecommunications licenses		6,100
Goodwill		3,105
Note payable-affiliate (see Note 8)		(7,012	)
Other long term liabilities		(200	)
Non-controlling interests		(9,190	)
Net assets acquired	$	6,655

Schedule of pro forma results of operations

The following table reflects unaudited pro forma results of operations of the Company for the year ended December 31, 2011 assuming that the acquisition of M3 had occurred on January 1, 2011 (in thousands, except per share data):

	Year Ended December 31, 2011
	As Reported		Pro Forma (unaudited)
Revenue	$	262,807	$	268,895
Net income attributable to ATN stockholders		21,794		22,329
Earnings per basic shares:
Continuing Operations		0.47		0.50
Discontinued Operations		0.95		0.95
Total		1.42		1.45
Earnings per diluted shares:
Continuing Operations		0.47		0.50
Discontinued Operations		0.94		0.94
Total		1.41		1.44
Shares:
Basic		15,396		15,396
Diluted		15,495		15,495