XML 36 R29.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Employee Benefit Plans (Tables) | 3 Months Ended
--- | ---
Mar. 31, 2014
General Discussion of Pension and Other Postretirement Benefits [Abstract] |
Accumulated post-retirement benefit obligation, funded status, net periodic benefit cost and assumptions used | The following table sets forth the accumulated postretirement benefit obligation and funded status:
| At or for the three months ended March 31,
| 2014 |  | 2013
Change in benefit obligation |  |  |
Benefit obligation at beginning of year | $ | 1,479,000 |  |  | $ | 1,954,000 |
Service cost | 5,000 |  |  | 4,000 |
Interest cost | 22,000 |  |  | 26,000 |
Benefits paid | (26,000 | ) |  | (34,000 | )
Benefit obligation at end of period | $ | 1,480,000 |  |  | $ | 1,950,000 |
Funded status |  |  |
Benefit obligation at end of period | $ | (1,480,000 | ) |  | $ | (1,950,000 | )
Unamortized (gain) loss | (289,000 | ) |  | 186,000 |
Accrued benefit cost at end of period | $ | (1,769,000 | ) |  | $ | (1,764,000 | )
Schedule of net benefit costs | The following table sets forth the net periodic pension cost:
| For the three months ended March 31,
| 2014 |  | 2013
Components of net periodic benefit cost |  |  |
Service cost | $ | 5,000 |  |  | $ | 4,000 |
Interest cost | 22,000 |  |  | 26,000 |
Amortization of unrecognized transition obligation | — |  |  | 5,000 |
Net periodic benefit cost | $ | 27,000 |  |  | $ | 35,000 |
Schedule of net periodic benefit cost not yet recognized | Amounts not yet reflected in net periodic benefit cost and included in accumulated other comprehensive income (loss) are as follows:
| March 31, 2014 |  | December 31, 2013 |  | March 31, 2013
Unamortized net actuarial gain (loss) | $ | 289,000 |  |  | $ | 289,000 |  |  | $ | (186,000 | )
| 289,000 |  |  | 289,000 |  |  | (186,000 | )
Deferred tax expense (benefit) at 35% | (101,000 | ) |  | (101,000 | ) |  | 67,000 |
Net unrecognized postretirement benefits included in accumulated other comprehensive income (loss) | $ | 188,000 |  |  | $ | 188,000 |  |  | $ | (119,000 | )

X
- Definition Tabular disclosure of change in accumulated post-retirement benefit obligation and funded status for the entity's postretirement benefit plans. + References No definition available. + Details
Name: | fnlc_AccumulatedPostRetirementBenefitObligationAndFundedStatusTableTextBlock
Namespace Prefix: | fnlc_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_GeneralDiscussionOfPensionAndOtherPostretirementBenefitsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfNetBenefitCostsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the amounts related to pension plans and/or other employee benefit plans in accumulated other comprehensive income or loss that have not yet been recognized as components of net periodic benefit cost, such as the net gain (loss), net prior service cost or credit, and net transition asset or obligation. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (j) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfNetPeriodicBenefitCostNotYetRecognizedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration