XML 37 R26.htm IDEA: XBRL DOCUMENT v3.4.0.3

Loans (Tables)

3 Months Ended

Mar. 31, 2016

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, 2016 and 2015 and at December 31, 2015:

	March 31, 2016						December 31, 2015						March 31, 2015
Commercial
Real estate	$	279,683,000			27.8	%	$	269,462,000			27.3	%	$	242,021,000			25.8	%
Construction	20,138,000				2.0	%	24,881,000				2.5	%	34,683,000				3.7	%
Other	133,629,000				13.3	%	128,341,000				13.0	%	115,455,000				12.3	%
Municipal	19,042,000				1.9	%	19,751,000				2.0	%	26,277,000				2.8	%
Residential
Term	405,495,000				40.3	%	403,030,000				40.7	%	383,869,000				40.8	%
Construction	11,754,000				1.2	%	8,451,000				0.9	%	13,036,000				1.4	%
Home equity line of credit	110,249,000				11.0	%	110,202,000				11.1	%	104,100,000				11.1	%
Consumer	24,952,000				2.5	%	24,520,000				2.5	%	19,728,000				2.1	%
Total	$	1,004,942,000			100.0	%	$	988,638,000			100.0	%	$	939,169,000			100.0	%

Past Due Loans Aging

Information on the past-due status of loans by class of financing receivable as of March 31, 2016, 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	$	428,000			$	376,000			$	451,000			$	1,255,000			$	278,428,000			$	279,683,000			$	—
Construction	—				—				150,000				150,000				19,988,000				20,138,000				—
Other	323,000				110,000				—				433,000				133,196,000				133,629,000				—
Municipal	—				—				—				—				19,042,000				19,042,000				—
Residential
Term	2,321,000				62,000				2,400,000				4,783,000				400,712,000				405,495,000				411,000
Construction	—				—				—				—				11,754,000				11,754,000				—
Home equity line of credit	718,000				122,000				543,000				1,383,000				108,866,000				110,249,000				—
Consumer	176,000				26,000				41,000				243,000				24,709,000				24,952,000				41,000
Total	$	3,966,000			$	696,000			$	3,585,000			$	8,247,000			$	996,695,000			$	1,004,942,000			$	452,000

Information on the past-due status of loans by class of financing receivable as of December 31, 2015, 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	$	603,000			$	—			$	281,000			$	884,000			$	268,578,000			$	269,462,000			$	—
Construction	35,000				—				238,000				273,000				24,608,000				24,881,000				—
Other	303,000				—				25,000				328,000				128,013,000				128,341,000				25,000
Municipal	—				—				—				—				19,751,000				19,751,000				—
Residential
Term	450,000				2,098,000				2,639,000				5,187,000				397,843,000				403,030,000				100,000
Construction	368,000				—				—				368,000				8,083,000				8,451,000				—
Home equity line of credit	261,000				255,000				592,000				1,108,000				109,094,000				110,202,000				—
Consumer	102,000				26,000				11,000				139,000				24,381,000				24,520,000				11,000
Total	$	2,122,000			$	2,379,000			$	3,786,000			$	8,287,000			$	980,351,000			$	988,638,000			$	136,000

Information on the past-due status of loans by class of financing receivable as of March 31, 2015, 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	$	491,000			$	—			$	307,000			$	798,000			$	241,223,000			$	242,021,000			$	—
Construction	21,000				—				208,000				229,000				34,454,000				34,683,000				—
Other	135,000				2,000				857,000				994,000				114,461,000				115,455,000				—
Municipal	—				—				—				—				26,277,000				26,277,000				—
Residential
Term	3,948,000				1,438,000				2,857,000				8,243,000				375,626,000				383,869,000				100,000
Construction	—				—				—				—				13,036,000				13,036,000				—
Home equity line of credit	488,000				105,000				864,000				1,457,000				102,643,000				104,100,000				—
Consumer	136,000				16,000				85,000				237,000				19,491,000				19,728,000				84,000
Total	$	5,219,000			$	1,561,000			$	5,178,000			$	11,958,000			$	927,211,000			$	939,169,000			$	184,000

Nonaccrual Loans

Information on nonaccrual loans as of March 31, 2016 and 2015 and at December 31, 2015 is presented in the following table:

	March 31, 2016				December 31, 2015				March 31, 2015
Commercial
Real estate	$	920,000			$	915,000			$	1,609,000
Construction	180,000				238,000				208,000
Other	69,000				66,000				932,000
Municipal	—				—				—
Residential
Term	4,677,000				5,260,000				6,514,000
Construction	—				—				—
Home equity line of credit	841,000				893,000				1,039,000
Consumer	—				—				25,000
Total	$	6,687,000			$	7,372,000			$	10,327,000

Impaired Loans by class of financing receivable

A breakdown of impaired loans by class of financing receivable as of and for the three months ended March 31, 2016 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	$	7,381,000			$	7,712,000			$	—			$	7,221,000			$	79,000
Construction	179,000				238,000				—				80,000				1,000
Other	1,097,000				1,137,000				—				1,121,000				8,000
Municipal	—				—				—				—				—
Residential
Term	10,543,000				11,541,000				—				10,715,000				91,000
Construction	—				—				—				—				—
Home equity line of credit	1,344,000				2,023,000				—				1,353,000				8,000
Consumer	—				—				—				—				—
	$	20,544,000			$	22,651,000			$	—			$	20,490,000			$	187,000
With an Allowance Recorded
Commercial
Real estate	$	3,129,000			$	3,213,000			$	69,000			$	3,399,000			$	36,000
Construction	788,000				788,000				96,000				926,000				8,000
Other	88,000				96,000				21,000				80,000				—
Municipal	—				—				—				—				—
Residential
Term	3,997,000				4,265,000				384,000				3,995,000				43,000
Construction	—				—				—				—				—
Home equity line of credit	64,000				65,000				29,000				83,000				1,000
Consumer	—				—				—				—				—
	$	8,066,000			$	8,427,000			$	599,000			$	8,483,000			$	88,000
Total
Commercial
Real estate	$	10,510,000			$	10,925,000			$	69,000			$	10,620,000			$	115,000
Construction	967,000				1,026,000				96,000				1,006,000				9,000
Other	1,185,000				1,233,000				21,000				1,201,000				8,000
Municipal	—				—				—				—				—
Residential
Term	14,540,000				15,806,000				384,000				14,710,000				134,000
Construction	—				—				—				—				—
Home equity line of credit	1,408,000				2,088,000				29,000				1,436,000				9,000
Consumer	—				—				—				—				—
	$	28,610,000			$	31,078,000			$	599,000			$	28,973,000			$	275,000

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, 2015 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	$	7,173,000			$	7,496,000			$	—			$	8,990,000			$	301,000
Construction	30,000				30,000				—				3,000				1,000
Other	1,163,000				1,210,000				—				1,893,000				76,000
Municipal	—				—				—				—				—
Residential
Term	11,122,000				12,157,000				—				10,480,000				415,000
Construction	—				—				—				—				—
Home equity line of credit	1,401,000				2,054,000				—				1,400,000				43,000
Consumer	—				—				—				42,000				3,000
	$	20,889,000			$	22,947,000			$	—			$	22,808,000			$	839,000
With an Allowance Recorded
Commercial
Real estate	$	3,544,000			$	3,627,000			$	89,000			$	3,066,000			$	149,000
Construction	996,000				996,000				302,000				1,153,000				44,000
Other	71,000				77,000				8,000				256,000				5,000
Municipal	—				—				—				—				—
Residential
Term	3,966,000				4,193,000				326,000				5,228,000				180,000
Construction	—				—				—				—				—
Home equity line of credit	65,000				66,000				29,000				187,000				3,000
Consumer	—				—				—				—				—
	$	8,642,000			$	8,959,000			$	754,000			$	9,890,000			$	381,000
Total
Commercial
Real estate	$	10,717,000			$	11,123,000			$	89,000			$	12,056,000			$	450,000
Construction	1,026,000				1,026,000				302,000				1,156,000				45,000
Other	1,234,000				1,287,000				8,000				2,149,000				81,000
Municipal	—				—				—				—				—
Residential
Term	15,088,000				16,350,000				326,000				15,708,000				595,000
Construction	—				—				—				—				—
Home equity line of credit	1,466,000				2,120,000				29,000				1,587,000				46,000
Consumer	—				—				—				42,000				3,000
	$	29,531,000			$	31,906,000			$	754,000			$	32,698,000			$	1,220,000

A breakdown of impaired loans by class of financing receivable as of and for the three months ended March 31, 2015 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	$	9,062,000			$	9,496,000			$	—			$	10,899,000			$	88,000
Construction	—				—				—				—				—
Other	2,305,000				2,411,000				—				2,465,000				16,000
Municipal	—				—				—				—				—
Residential
Term	11,235,000				12,243,000				—				11,136,000				100,000
Construction	—				—				—				—				—
Home equity line of credit	1,363,000				1,958,000				—				1,281,000				8,000
Consumer	25,000				28,000				—				25,000				1,000
	$	23,990,000			$	26,136,000			$	—			$	25,806,000			$	213,000
With an Allowance Recorded
Commercial
Real estate	$	3,643,000			$	3,955,000			$	248,000			$	1,996,000			$	32,000
Construction	1,380,000				1,380,000				396,000				1,372,000				13,000
Other	416,000				1,115,000				347,000				327,000				—
Municipal	—				—				—				—				—
Residential
Term	5,113,000				5,363,000				421,000				5,233,000				53,000
Construction	—				—				—				—				—
Home equity line of credit	291,000				295,000				24,000				387,000				—
Consumer	—				—				—				—				—
	$	10,843,000			$	12,108,000			$	1,436,000			$	9,315,000			$	98,000
Total
Commercial
Real estate	$	12,705,000			$	13,451,000			$	248,000			$	12,895,000			$	120,000
Construction	1,380,000				1,380,000				396,000				1,372,000				13,000
Other	2,721,000				3,526,000				347,000				2,792,000				16,000
Municipal	—				—				—				—				—
Residential
Term	16,348,000				17,606,000				421,000				16,369,000				153,000
Construction	—				—				—				—				—
Home equity line of credit	1,654,000				2,253,000				24,000				1,668,000				8,000
Consumer	25,000				28,000				—				25,000				1,000
	$	34,833,000			$	38,244,000			$	1,436,000			$	35,121,000			$	311,000

Troubled Debt Restructurings on Financing Receivables

The following table shows TDRs by class and the specific reserve as of March 31, 2016:

	Number of Loans			Balance				Specific Reserves
Commercial
Real estate	14			$	10,133,000			$	65,000
Construction	1			788,000				96,000
Other	10			1,116,000				—
Municipal	—			—				—
Residential
Term	53			10,856,000				275,000
Construction	—			—				—
Home equity line of credit	4			735,000				—
Consumer	—			—				—
	82			$	23,628,000			$	436,000

The following table shows TDRs by class and the specific reserve as of December 31, 2015:

	Number of Loans			Balance				Specific Reserves
Commercial
Real estate	15			$	10,350,000			$	85,000
Construction	1			788,000				94,000
Other	11			1,168,000				1,000
Municipal	—			—				—
Residential
Term	53			10,875,000				275,000
Construction	—			—				—
Home equity line of credit	4			742,000				—
Consumer	—			—				—
	84			$	23,923,000			$	455,000

The following table shows TDRs by class and the specific reserve as of March 31, 2015:

	Number of Loans			Balance				Specific Reserves
Commercial
Real estate	17			$	11,831,000			$	133,000
Construction	1			1,172,000				189,000
Other	13			1,789,000				—
Municipal	—			—				—
Residential
Term	54			10,917,000				351,000
Construction	—			—				—
Home equity line of credit	5			815,000				22,000
Consumer	—			—				—
	90			$	26,524,000			$	695,000

As of March 31, 2016, six of the loans classified as TDRs with a total balance of $890,000 were more than 30 days past due. None of these loans had been placed on TDR status in the previous 12 months. The following table shows these TDRs by class and the associated specific reserves included in the allowance for loan losses as of March 31, 2016:

	Number of Loans			Balance				Specific Reserves
Commercial
Real estate	1			$	155,000			$	—
Construction	—			—				—
Other	—			—				—
Municipal	—			—				—
Residential
Term	5			735,000				46,000
Construction	—			—				—
Home equity line of credit	—			—				—
Consumer	—			—				—
	6			$	890,000			$	46,000

As of March 31, 2015, eight of the loans classified as TDRs with a total balance of $1,121,000 were more than 30 days past due. None, of these loans had been placed on TDR status in the previous 12 months. The following table shows these TDRs by class and the associated specific reserves included in the allowance for loan losses as of March 31, 2015:

	Number of Loans			Balance				Specific Reserves
Commercial
Real estate	—			$	—			$	—
Construction	—			—				—
Other	—			—				—
Municipal	—			—				—
Residential
Term	7			920,000				—
Construction	—			—				—
Home equity line of credit	1			201,000				22,000
Consumer	—			—				—
	8			$	1,121,000			$	22,000

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=66008989&loc=d3e5212-111524

+ Details

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

X

- References

No definition available.

+ 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=66008989&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=66008989&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=66008989&loc=d3e5111-111524

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Recorded Investment
-URI http://asc.fasb.org/extlink&oid=65880944

+ Details

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

X

- Definition

Tabular disclosure of financing receivables and troubled debt restructurings.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 33
-URI http://asc.fasb.org/extlink&oid=66008989&loc=SL6953676-111524

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=66008989&loc=SL6953682-111524

+ Details

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