XML 30 R61.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Employee Benefit Plans (Details) (USD $) | 3 Months Ended |
--- | --- | ---
Mar. 31, 2014 employee post_retirement_benefit_plan | Mar. 31, 2013 | Dec. 31, 2013
Defined Benefit Plan Disclosure [Line Items] |  |  |
Requisite period of service | P3M |  |
Defined contribution plan employer maximum percentage of annual profit-sharing contribution to plan for benefit of employee (in hundredths) |  |  | 2.00%
Expense related to 401(k) plan | $ 116,000 | $ 97,000 |
Post Employment Plan, Supplemental Benefits, Payment Period Upon Retirement Or Death | 20 years |  |
Pension expense | 94,000 | 77,000 |
Accrued pension liability | 2,413,000 | 2,143,000 | 2,333,000
Number of post retirement benefit plans | 2 |  |
Number of employees currently eligible | 7 |  |
Requisite age | 50 years |  |
Post-retirement benefit plan health insurance subsidy range minimum per month per person | 40 |  |
Post-retirement benefit plan health insurance subsidy range maximum per month per person | 1,200 |  |
Discount rate | 4.50% |  |
Assumed health care cost trend rate (in hundredths) | 7.00% |  |
Expected future benefit payments, next quarter | 26,000 |  |
Expected future benefit payments, current year | 102,000 |  |
Estimated plan expense | 112,000 |  |
Effect of one percentage point increase on accumulated benefit obligation | 100,000 |  |
Effect of One Percentage Point Increase on Interest Cost Components | 7,000 |  |
Effect of One Percentage Point Increase on Service Cost Components | $ 1,000 |  |
Maximum [Member] |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |
Defined contribution plan employer maximum percentage match of annual salary based on employee contribution (in hundredths) | 3.00% |  |

X
- Definition The highest percentage of employer match of employee contribution to defined contribution plan based on annual salary. + References No definition available. + Details
Name: | fnlc_DefinedContributionPlanEmployerMaximumPercentageMatchOfEmployeeAnnualSalary
Namespace Prefix: | fnlc_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Percentage of profit-sharing contributed by the employer to the defined contribution plan. The employee is entitled to receive in the future, subject to vesting and other restrictions, a share in the profits, as defined in the agreement, of the entity or portion thereof. Employer contributions may be discretionary or may be based on a fixed formula related to profits, compensation, or other factors. It is a form of incentive compensation to employees in addition to their regular salary and bonuses. + References No definition available. + Details
Name: | fnlc_DefinedContributionPlanEmployerMaximumProfitSharingContributions
Namespace Prefix: | fnlc_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The effect of a one-percentage-point increase in the assumed health care cost trend rates on the aggregate of the interest cost components of net periodic postretirement health care benefit costs. + References No definition available. + Details
Name: | fnlc_EffectOfOnePercentagePointIncreaseOnInterestCostComponents
Namespace Prefix: | fnlc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The effect of a one-percentage-point increase in the assumed health care cost trend rates on the aggregate of the service cost components of net periodic postretirement health care benefit costs. + References No definition available. + Details
Name: | fnlc_EffectOfOnePercentagePointIncreaseOnServiceCostComponents
Namespace Prefix: | fnlc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Employee Benefit Plan, Requisite Minimum Age + References No definition available. + Details
Name: | fnlc_EmployeeBenefitPlanRequisiteMinimumAge
Namespace Prefix: | fnlc_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of the benefits expected to be paid during the year. + References No definition available. + Details
Name: | fnlc_ExpectedFutureBenefitPaymentsCurrentYear
Namespace Prefix: | fnlc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of the benefits expected to be paid next quarter during the current year. + References No definition available. + Details
Name: | fnlc_ExpectedFutureBenefitPaymentsNextQuarter
Namespace Prefix: | fnlc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Number Of Employees Currently Eligible Under Post Retirement Plan + References No definition available. + Details
Name: | fnlc_NumberOfEmployeesCurrentlyEligibleUnderPostRetirementPlan
Namespace Prefix: | fnlc_
Data Type: | xbrli:decimalItemType
Balance Type: | na
Period Type: | duration

X
- Definition Number of post-retirement benefit plans sponsored by the company. + References No definition available. + Details
Name: | fnlc_NumberOfPostRetirementBenefitPlans
Namespace Prefix: | fnlc_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | instant

X
- Definition Post Employment Plan, Supplemental Benefits, Payment Period Upon Retirement Or Death + References No definition available. + Details
Name: | fnlc_PostEmploymentPlanSupplementalBenefitsPaymentPeriodUponRetirementOrDeath
Namespace Prefix: | fnlc_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition The maximum amount employer will contribute per month to post-retiree for subsidizing the cost of health care insurance. + References No definition available. + Details
Name: | fnlc_PostRetirementBenefitPlanHealthInsuranceSubsidyRangeMaximum
Namespace Prefix: | fnlc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The minimum amount employer will contribute per month to post-retiree for subsidizing the cost of health care insurance. + References No definition available. + Details
Name: | fnlc_PostRetirementBenefitPlanHealthInsuranceSubsidyRangeMinimum
Namespace Prefix: | fnlc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The minimum period that the individual is required to perform services in order to be fully vested under the deferred compensation arrangement. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
Name: | us-gaap_DeferredCompensationArrangementWithIndividualRequisiteServicePeriod
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition This represents the entire liability recognized in the balance sheet that is associated with the defined benefit pension plans. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03.15) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.15) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e2417-114920 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e2410-114920 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=21915240&loc=d3e1703-114919 + Details
Name: | us-gaap_DefinedBenefitPensionPlanCurrentAndNoncurrentLiabilities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The interest rate used to adjust for the time value of money for the plan. + 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 (k)(1) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920 + Details
Name: | us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationDiscountRate
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

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

X
- Definition The effect of a one-percentage-point increase in the assumed health care cost trend rates on the accumulated postretirement benefit obligation for health care benefits. + 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 (m) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920 + Details
Name: | us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnAccumulatedPostretirementBenefitObligation
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The assumed health care cost trend rate for the next year used to measure the expected cost of benefits covered by the plan (gross eligible charges). This is based upon the annual rate of change in the cost of health care benefits currently provided by the postretirement benefit plan, due to factors other than changes in the composition of the plan population by age and dependency status. + 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 (l) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Health Care Cost Trend Rate -URI http://asc.fasb.org/extlink&oid=6514820 + Details
Name: | us-gaap_DefinedBenefitPlanHealthCareCostTrendRateAssumedForNextFiscalYear
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of employer's best estimate of contributions expected to be paid to the plan in the current remaining fiscal period. + References No definition available. + Details
Name: | us-gaap_DefinedBenefitPlansEstimatedFutureEmployerContributionsInCurrentFiscalYear
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of the cost recognized during the period for defined contribution plans. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 70 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6414718&loc=d3e28014-114942 + Details
Name: | us-gaap_DefinedContributionPlanCostRecognized
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of pension and other (such as medical, dental and life insurance) postretirement benefit costs recognized during the period for (1) defined benefit plans (periodic benefit costs include the following components: service cost, interest cost, expected return on plan assets, gain (loss) on assets, prior service cost or credit, transition asset or obligation, and gain (loss) due to settlements or curtailments) and for (2) defined contribution plans (to the extent that a plan's defined contributions to an individual's account are to be made for periods in which that individual renders services, the net cost for a period is the contribution called for in that period; if a plan calls for contributions for periods after an individual retires or terminates, the estimated cost is accrued during the employee's service period). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.4) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 70 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6414718&loc=d3e28014-114942 + Details
Name: | us-gaap_PensionAndOtherPostretirementBenefitExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration