XML 81 R26.htm IDEA: XBRL DOCUMENT v2.4.0.6

Loans (Tables)

3 Months Ended

Mar. 31, 2013

Loans and Leases Receivable Disclosure [Abstract]

Composition of Loan Portfolio

The following table shows the composition of the Company's loan portfolio as of March 31, 2013 and 2012 and at December 31, 2012:

	March 31, 2013						December 31, 2012						March 31, 2012
Commercial
Real estate	$	250,180,000			29.0	%	$	251,335,000			28.9	%	$	254,708,000			29.3	%
Construction	17,090,000				2.0	%	22,417,000				2.6	%	30,828,000				3.5	%
Other	89,874,000				10.4	%	81,183,000				9.3	%	85,467,000				9.8	%
Municipal	15,017,000				1.7	%	14,704,000				1.7	%	15,961,000				1.8	%
Residential
Term	376,029,000				43.5	%	379,447,000				43.7	%	358,394,000				41.2	%
Construction	4,222,000				0.5	%	6,459,000				0.7	%	6,451,000				0.7	%
Home equity line of credit	96,536,000				11.2	%	99,082,000				11.4	%	103,372,000				11.9	%
Consumer	14,529,000				1.7	%	14,657,000				1.7	%	15,711,000				1.8	%
Total	$	863,477,000			100.0	%	$	869,284,000			100.0	%	$	870,892,000			100.0	%

Past Due Loans Aging

Information on the past-due status of loans by class of financing receivable as of March 31, 2013, is presented in the following table:

	30-59 Days Past Due				60-89 Days Past Due				90+ Days Past Due				All Past Due				Current				Total				90+ Days & Accruing
Commercial
Real estate	$	709,000			$	1,360,000			$	2,295,000			$	4,364,000			$	245,816,000			$	250,180,000			$	—
Construction	22,000				—				30,000				52,000				17,038,000				17,090,000				—
Other	1,403,000				2,828,000				2,464,000				6,695,000				83,179,000				89,874,000				—
Municipal	—				—				—				—				15,017,000				15,017,000				—
Residential
Term	1,496,000				3,032,000				8,844,000				13,372,000				362,657,000				376,029,000				233,000
Construction	189,000				—				—				189,000				4,033,000				4,222,000				—
Home equity line of credit	916,000				248,000				771,000				1,935,000				94,601,000				96,536,000				—
Consumer	100,000				67,000				156,000				323,000				14,206,000				14,529,000				156,000
Total	$	4,835,000			$	7,535,000			$	14,560,000			$	26,930,000			$	836,547,000			$	863,477,000			$	389,000

Information on the past-due status of loans by class of financing receivable as of December 31, 2012, is presented in the following table:

	30-59 Days Past Due				60-89 Days Past Due				90+ Days Past Due				All Past Due				Current				Total				90+ Days & Accruing
Commercial
Real estate	$	2,172,000			$	346,000			$	2,380,000			$	4,898,000			$	246,437,000			$	251,335,000			$	102,000
Construction	—				29,000				35,000				64,000				22,353,000				22,417,000				—
Other	658,000				218,000				2,306,000				3,182,000				78,001,000				81,183,000				2,000
Municipal	136,000				—				—				136,000				14,568,000				14,704,000				—
Residential
Term	2,404,000				1,082,000				9,298,000				12,784,000				366,663,000				379,447,000				363,000
Construction	188,000				—				—				188,000				6,271,000				6,459,000				—
Home equity line of credit	430,000				133,000				1,136,000				1,699,000				97,383,000				99,082,000				539,000
Consumer	101,000				70,000				45,000				216,000				14,441,000				14,657,000				45,000
Total	$	6,089,000			$	1,878,000			$	15,200,000			$	23,167,000			$	846,117,000			$	869,284,000			$	1,051,000

Information on the past-due status of loans by class of financing receivable as of March 31, 2012, is presented in the following table:

	30-59 Days Past Due				60-89 Days Past Due				90+ Days Past Due				All Past Due				Current				Total				90+ Days & Accruing
Commercial
Real estate	$	547,000			$	76,000			$	4,526,000			$	5,149,000			$	249,559,000			$	254,708,000			$	1,025,000
Construction	1,951,000				—				35,000				1,986,000				28,842,000				30,828,000				—
Other	956,000				622,000				1,869,000				3,447,000				82,020,000				85,467,000				563,000
Municipal	—				—				—				—				15,961,000				15,961,000				—
Residential
Term	3,324,000				—				9,299,000				12,623,000				345,771,000				358,394,000				359,000
Construction	492,000				—				1,454,000				1,946,000				4,505,000				6,451,000				—
Home equity line of credit	86,000				—				1,156,000				1,242,000				102,130,000				103,372,000				—
Consumer	154,000				19,000				8,000				181,000				15,530,000				15,711,000				8,000
Total	$	7,510,000			$	717,000			$	18,347,000			$	26,574,000			$	844,318,000			$	870,892,000			$	1,955,000

Nonaccrual Loans

Information on nonaccrual loans as of March 31, 2013 and 2012 and at December 31, 2012 is presented in the following table:

	March 31, 2013				December 31, 2012				March 31, 2012
Commercial
Real estate	$	4,599,000			$	4,603,000			$	7,160,000
Construction	1,045,000				101,000				946,000
Other	3,152,000				3,459,000				2,634,000
Municipal	—				—				—
Residential
Term	11,098,000				10,333,000				10,893,000
Construction	—				—				1,454,000
Home equity line of credit	1,030,000				654,000				1,336,000
Consumer	—				—				15,000
Total	$	20,924,000			$	19,150,000			$	24,438,000

Impaired Loans by class of financing receivable

A breakdown of impaired loans by class of financing receivable as of and for the period ended March 31, 2013, is presented in the following table:

	Recorded Investment				Unpaid Principal Balance				Related Allowance				Average Recorded Investment				Recognized Interest Income
With No Related Allowance
Commercial
Real estate	$	11,010,000			$	11,468,000			$	—			$	10,154,000			$	101,000
Construction	95,000				115,000				—				43,000				1,000
Other	3,580,000				4,315,000				—				3,695,000				27,000
Municipal	—				—				—				—				—
Residential
Term	13,611,000				15,476,000				—				13,078,000				98,000
Construction	—				—				—				—				—
Home equity line of credit	1,683,000				1,912,000				—				1,492,000				8,000
Consumer	—				—				—				—				—
	$	29,979,000			$	33,286,000			$	—			$	28,462,000			$	235,000
With an Allowance Recorded
Commercial
Real estate	$	6,524,000			$	7,217,000			$	1,473,000			$	6,800,000			$	62,000
Construction	2,252,000				2,252,000				760,000				2,975,000				26,000
Other	1,970,000				1,991,000				535,000				2,097,000				9,000
Municipal	—				—				—				—				—
Residential
Term	6,651,000				6,786,000				337,000				6,814,000				64,000
Construction	—				—				—				—				—
Home equity line of credit	—				—				—				174,000				—
Consumer	—				—				—				—				—
	$	17,397,000			$	18,246,000			$	3,105,000			$	18,860,000			$	161,000
Total
Commercial
Real estate	$	17,534,000			$	18,685,000			$	1,473,000			$	16,954,000			$	163,000
Construction	2,347,000				2,367,000				760,000				3,018,000				27,000
Other	5,550,000				6,306,000				535,000				5,792,000				36,000
Municipal	—				—				—				—				—
Residential
Term	20,262,000				22,262,000				337,000				19,892,000				162,000
Construction	—				—				—				—				—
Home equity line of credit	1,683,000				1,912,000				—				1,666,000				8,000
Consumer	—				—				—				—				—
	$	47,376,000			$	51,532,000			$	3,105,000			$	47,322,000			$	396,000

Substantially all interest income recognized on impaired loans for all classes of financing receivables was recognized on a cash basis as received.

A breakdown of impaired loans by class of financing receivable as of and for the year ended December 31, 2012, is presented in the following table:

	Recorded Investment				Unpaid Principal Balance				Related Allowance				Average Recorded Investment				Recognized Interest Income
With No Related Allowance
Commercial
Real estate	$	9,386,000			$	9,963,000			$	—			$	10,102,000			$	199,000
Construction	101,000				115,000				—				2,533,000				—
Other	4,737,000				5,345,000				—				2,877,000				53,000
Municipal	—				—				—				—				—
Residential
Term	12,747,000				14,440,000				—				9,801,000				189,000
Construction	—				—				—				560,000				—
Home equity line of credit	1,311,000				1,440,000				—				961,000				27,000
Consumer	—				—				—				3,000				—
	$	28,282,000			$	31,303,000			$	—			$	26,837,000			$	468,000
With an Allowance Recorded
Commercial
Real estate	$	6,388,000			$	7,018,000			$	1,523,000			$	4,614,000			$	211,000
Construction	3,253,000				3,253,000				969,000				1,816,000				85,000
Other	1,124,000				1,126,000				652,000				1,974,000				38,000
Municipal	—				—				—				—				—
Residential
Term	6,697,000				6,842,000				395,000				9,066,000				237,000
Construction	—				—				—				261,000				—
Home equity line of credit	—				—				—				442,000				—
Consumer	—				—				—				9,000				—
	$	17,462,000			$	18,239,000			$	3,539,000			$	18,182,000			$	571,000
Total
Commercial
Real estate	$	15,774,000			$	16,981,000			$	1,523,000			$	14,716,000			$	410,000
Construction	3,354,000				3,368,000				969,000				4,349,000				85,000
Other	5,861,000				6,471,000				652,000				4,851,000				91,000
Municipal	—				—				—				—				—
Residential
Term	19,444,000				21,282,000				395,000				18,867,000				426,000
Construction	—				—				—				821,000				—
Home equity line of credit	1,311,000				1,440,000				—				1,403,000				27,000
Consumer	—				—				—				12,000				—
	$	45,744,000			$	49,542,000			$	3,539,000			$	45,019,000			$	1,039,000

A breakdown of impaired loans by class of financing receivable as of and for the period ended March 31, 2012, is presented in the following table:

	Recorded Investment				Unpaid Principal Balance				Related Allowance				Average Recorded Investment				Recognized Interest Income
With No Related Allowance
Commercial
Real estate	$	10,704,000			$	10,704,000			$	—			$	8,445,000			$	40,000
Construction	1,362,000				1,362,000				—				2,983,000				13,000
Other	2,811,000				2,811,000				—				2,981,000				8,000
Municipal	—				—				—				—				—
Residential
Term	9,930,000				9,930,000				—				10,001,000				30,000
Construction	1,120,000				1,120,000				—				718,000				—
Home equity line of credit	774,000				774,000				—				776,000				—
Consumer	—				—				—				12,000				—
	$	26,701,000			$	26,701,000			$	—			$	25,916,000			$	91,000
With an Allowance Recorded
Commercial
Real estate	$	3,591,000			$	3,591,000			$	944,000			$	4,278,000			$	10,000
Construction	731,000				731,000				117,000				597,000				—
Other	1,075,000				1,075,000				480,000				2,223,000				5,000
Municipal	—				—				—				—				—
Residential
Term	8,124,000				8,124,000				592,000				7,449,000				59,000
Construction	334,000				334,000				49,000				598,000				—
Home equity line of credit	562,000				562,000				156,000				519,000				—
Consumer	15,000				15,000				10,000				15,000				—
	$	14,432,000			$	14,432,000			$	2,348,000			$	15,679,000			$	74,000
Total
Commercial
Real estate	$	14,295,000			$	14,295,000			$	944,000			$	12,723,000			$	50,000
Construction	2,093,000				2,093,000				117,000				3,580,000				13,000
Other	3,886,000				3,886,000				480,000				5,204,000				13,000
Municipal	—				—				—				—				—
Residential
Term	18,054,000				18,054,000				592,000				17,450,000				89,000
Construction	1,454,000				1,454,000				49,000				1,316,000				—
Home equity line of credit	1,336,000				1,336,000				156,000				1,295,000				—
Consumer	15,000				15,000				10,000				27,000				—
	$	41,133,000			$	41,133,000			$	2,348,000			$	41,595,000			$	165,000

X

- Definition

Tabular disclosure of the composition of loans contained in the loan portfolio.

+ References

No definition available.

+ Details

Name:	fnlc_ScheduleOfCompositionOfLoanPortfolioTableTextBlock
Namespace Prefix:	fnlc_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of impaired financing receivables.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 15

-URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5212-111524

+ Details

Name:	us-gaap_ImpairedFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	us-gaap_LoansAndLeasesReceivableDisclosureAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivables that are past due but not impaired, financing receivables that are 90 days past due and still accruing, and financing receivables on nonaccrual status.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 7

-URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5111-111524



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 7A

-URI http://asc.fasb.org/extlink&oid=7512638&loc=SL6953401-111524

+ Details

Name:	us-gaap_PastDueFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of nonaccrual and past due financing receivables (such as loans and trade receivables), including: (a) the recorded investment in loans and trade receivables, if applicable, on nonaccrual status as of each balance sheet date (b) the recorded investment in loans and trade receivables, if applicable, past due 90 days or more and still accruing.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 7

-URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5111-111524

+ Details

Name:	us-gaap_ScheduleOfFinancingReceivablesNonAccrualStatusTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration