XML 38 R27.htm IDEA: XBRL DOCUMENT v3.8.0.1

Loans (Tables)

9 Months Ended

Sep. 30, 2017

Loans and Leases Receivable Disclosure [Abstract]

Composition of Loan Portfolio

The following table shows the composition of the Company's loan portfolio as of September 30, 2017 and 2016 and at December 31, 2016:

	September 30, 2017						December 31, 2016						September 30, 2016
Commercial
Real estate	$	301,227,000			26.9	%	$	302,506,000			28.2	%	$	297,808,000			28.9	%
Construction	32,893,000				2.9	%	25,406,000				2.4	%	18,828,000				1.8	%
Other	172,986,000				15.4	%	150,769,000				14.1	%	131,198,000				12.8	%
Municipal	33,311,000				3.0	%	27,056,000				2.5	%	26,153,000				2.5	%
Residential
Term	429,572,000				38.3	%	411,469,000				38.4	%	403,159,000				39.2	%
Construction	15,495,000				1.4	%	18,303,000				1.7	%	14,269,000				1.4	%
Home equity line of credit	110,178,000				9.8	%	110,907,000				10.4	%	111,994,000				10.9	%
Consumer	25,424,000				2.3	%	25,110,000				2.3	%	25,583,000				2.5	%
Total	$	1,121,086,000			100.0	%	$	1,071,526,000			100.0	%	$	1,028,992,000			100.0	%

Past Due Loans Aging

Information on the past-due status of loans by class of financing receivable as of September 30, 2017, 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	$	415,000			$	169,000			$	1,387,000			$	1,971,000			$	299,256,000			$	301,227,000			$	—
Construction	—				—				—				—				32,893,000				32,893,000				—
Other	345,000				265,000				567,000				1,177,000				171,809,000				172,986,000				—
Municipal	—				—				—				—				33,311,000				33,311,000				—
Residential
Term	295,000				3,668,000				1,941,000				5,904,000				423,668,000				429,572,000				344,000
Construction	—				—				—				—				15,495,000				15,495,000				—
Home equity line of credit	645,000				130,000				986,000				1,761,000				108,417,000				110,178,000				167,000
Consumer	195,000				6,000				18,000				219,000				25,205,000				25,424,000				—
Total	$	1,895,000			$	4,238,000			$	4,899,000			$	11,032,000			$	1,110,054,000			$	1,121,086,000			$	511,000

Information on the past-due status of loans by class of financing receivable as of December 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	$	1,039,000			$	22,000			$	2,415,000			$	3,476,000			$	299,030,000			$	302,506,000			$	753,000
Construction	—				—				—				—				25,406,000				25,406,000				—
Other	202,000				33,000				796,000				1,031,000				149,738,000				150,769,000				20,000
Municipal	—				—				—				—				27,056,000				27,056,000				—
Residential
Term	631,000				3,970,000				1,802,000				6,403,000				405,066,000				411,469,000				—
Construction	—				—				—				—				18,303,000				18,303,000				—
Home equity line of credit	704,000				157,000				703,000				1,564,000				109,343,000				110,907,000				—
Consumer	135,000				45,000				4,000				184,000				24,926,000				25,110,000				4,000
Total	$	2,711,000			$	4,227,000			$	5,720,000			$	12,658,000			$	1,058,868,000			$	1,071,526,000			$	777,000

Information on the past-due status of loans by class of financing receivable as of September 30, 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	$	—			$	385,000			$	1,101,000			$	1,486,000			$	296,322,000			$	297,808,000			$	—
Construction	—				—				—				—				18,828,000				18,828,000				—
Other	573,000				18,000				53,000				644,000				130,554,000				131,198,000				—
Municipal	—				—				—				—				26,153,000				26,153,000				—
Residential
Term	414,000				3,896,000				1,925,000				6,235,000				396,924,000				403,159,000				—
Construction	—				—				—				—				14,269,000				14,269,000				—
Home equity line of credit	310,000				49,000				708,000				1,067,000				110,927,000				111,994,000				—
Consumer	124,000				124,000				62,000				310,000				25,273,000				25,583,000				7,000
Total	$	1,421,000			$	4,472,000			$	3,849,000			$	9,742,000			$	1,019,250,000			$	1,028,992,000			$	7,000

Nonaccrual Loans

Information on nonaccrual loans as of September 30, 2017 and 2016 and at December 31, 2016 is presented in the following table:

	September 30, 2017				December 31, 2016				September 30, 2016
Commercial
Real estate	$	1,929,000			$	1,907,000			$	1,222,000
Construction	—				—				—
Other	9,520,000				964,000				412,000
Municipal	—				—				—
Residential
Term	3,875,000				4,060,000				4,475,000
Construction	—				—				—
Home equity line of credit	1,001,000				843,000				851,000
Consumer	51,000				—				170,000
Total	$	16,376,000			$	7,774,000			$	7,130,000

Impaired Loans by Class of Financing Receivable

A breakdown of impaired loans by class of financing receivable as of and for the period ended September 30, 2017 is presented in the following table:

													For the nine months ended September 30, 2017								For the quarter ended September 30, 2017
	Recorded Investment				Unpaid Principal Balance				Related Allowance				Average Recorded Investment				Recognized Interest Income				Average Recorded Investment				Recognized Interest Income
With No Related Allowance
Commercial
Real estate	$	5,281,000			$	5,634,000			$	—			$	5,418,000			$	149,000			$	5,398,000			$	55,000
Construction	—				—				—				—				—				—				—
Other	2,862,000				2,955,000				—				1,631,000				37,000				1,879,000				12,000
Municipal	—				—				—				—				—				—				—
Residential
Term	10,133,000				11,358,000				—				11,110,000				236,000				10,645,000				75,000
Construction	—				—				—				—				—				—				—
Home equity line of credit	1,495,000				1,807,000				—				1,417,000				18,000				1,479,000				4,000
Consumer	51,000				102,000				—				8,000				—				23,000				—
	$	19,822,000			$	21,856,000			$	—			$	19,584,000			$	440,000			$	19,424,000			$	146,000
With an Allowance Recorded
Commercial
Real estate	$	4,555,000			$	4,891,000			$	347,000			$	4,549,000			$	125,000			$	4,360,000			$	40,000
Construction	763,000				763,000				108,000				763,000				28,000				763,000				10,000
Other	7,388,000				7,392,000				1,130,000				991,000				—				2,618,000				—
Municipal	—				—				—				—				—				—				—
Residential
Term	2,508,000				2,726,000				307,000				2,078,000				66,000				2,293,000				25,000
Construction	—				—				—				—				—				—				—
Home equity line of credit	24,000				27,000				24,000				25,000				—				25,000				—
Consumer	—				—				—				—				—				—				—
	$	15,238,000			$	15,799,000			$	1,916,000			$	8,406,000			$	219,000			$	10,059,000			$	75,000
Total
Commercial
Real estate	$	9,836,000			$	10,525,000			$	347,000			$	9,967,000			$	274,000			$	9,758,000			$	95,000
Construction	763,000				763,000				108,000				763,000				28,000				763,000				10,000
Other	10,250,000				10,347,000				1,130,000				2,622,000				37,000				4,497,000				12,000
Municipal	—				—				—				—				—				—				—
Residential
Term	12,641,000				14,084,000				307,000				13,188,000				302,000				12,938,000				100,000
Construction	—				—				—				—				—				—				—
Home equity line of credit	1,519,000				1,834,000				24,000				1,442,000				18,000				1,504,000				4,000
Consumer	51,000				102,000				—				8,000				—				23,000				—
	$	35,060,000			$	37,655,000			$	1,916,000			$	27,990,000			$	659,000			$	29,483,000			$	221,000

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, 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	$	5,201,000			$	5,614,000			$	—			$	6,252,000			$	220,000
Construction	—				—				—				32,000				—
Other	1,671,000				1,852,000				—				1,074,000				86,000
Municipal	—				—				—				—				—
Residential
Term	11,483,000				12,654,000				—				11,025,000				442,000
Construction	—				—				—				—				—
Home equity line of credit	1,361,000				1,733,000				—				1,213,000				33,000
Consumer	—				—				—				9,000				—
	$	19,716,000			$	21,853,000			$	—			$	19,605,000			$	781,000
With an Allowance Recorded
Commercial
Real estate	$	4,820,000			$	4,925,000			$	505,000			$	4,153,000			$	186,000
Construction	763,000				763,000				100,000				816,000				36,000
Other	72,000				72,000				39,000				317,000				—
Municipal	—				—				—				—				—
Residential
Term	2,186,000				2,328,000				304,000				3,209,000				101,000
Construction	—				—				—				—				—
Home equity line of credit	26,000				28,000				26,000				69,000				—
Consumer	—				—				—				48,000				—
	$	7,867,000			$	8,116,000			$	974,000			$	8,612,000			$	323,000
Total
Commercial
Real estate	$	10,021,000			$	10,539,000			$	505,000			$	10,405,000			$	406,000
Construction	763,000				763,000				100,000				848,000				36,000
Other	1,743,000				1,924,000				39,000				1,391,000				86,000
Municipal	—				—				—				—				—
Residential
Term	13,669,000				14,982,000				304,000				14,234,000				543,000
Construction	—				—				—				—				—
Home equity line of credit	1,387,000				1,761,000				26,000				1,282,000				33,000
Consumer	—				—				—				57,000				—
	$	27,583,000			$	29,969,000			$	974,000			$	28,217,000			$	1,104,000

A breakdown of impaired loans by class of financing receivable as of and for the period ended September 30, 2016 is presented in the following table:

													For the nine months ended September 30, 2016								For the quarter ended September 30, 2016
	Recorded Investment				Unpaid Principal Balance				Related Allowance				Average Recorded Investment				Recognized Interest Income				Average Recorded Investment				Recognized Interest Income
With No Related Allowance
Commercial
Real estate	$	5,530,000			$	5,601,000			$	—			$	6,559,000			$	186,000			$	5,540,000			$	41,000
Construction	—				—				—				43,000				1,000				10,000				—
Other	754,000				801,000				—				1,016,000				33,000				883,000				12,000
Municipal	—				—				—				—				—				—				—
Residential
Term	11,675,000				12,830,000				—				10,830,000				340,000				11,183,000				131,000
Construction	—				—				—				—				—				—				—
Home equity line of credit	1,334,000				1,705,000				—				1,171,000				26,000				1,080,000				13,000
Consumer	55,000				96,000				—				6,000				3,000				18,000				3,000
	$	19,348,000			$	21,033,000			$	—			$	19,625,000			$	589,000			$	18,714,000			$	200,000
With an Allowance Recorded
Commercial
Real estate	$	4,912,000			$	5,094,000			$	381,000			$	3,940,000			$	130,000			$	4,899,000			$	59,000
Construction	788,000				788,000				99,000				834,000				27,000				788,000				9,000
Other	500,000				503,000				68,000				312,000				21,000				519,000				9,000
Municipal	—				—				—				—				—				—				—
Residential
Term	2,456,000				2,667,000				318,000				3,529,000				79,000				2,929,000				13,000
Construction	—				—				—				—				—				—				—
Home equity line of credit	66,000				68,000				32,000				75,000				1,000				80,000				—
Consumer	115,000				115,000				51,000				51,000				2,000				115,000				2,000
	$	8,837,000			$	9,235,000			$	949,000			$	8,741,000			$	260,000			$	9,330,000			$	92,000
Total
Commercial
Real estate	$	10,442,000			$	10,695,000			$	381,000			$	10,499,000			$	316,000			$	10,439,000			$	100,000
Construction	788,000				788,000				99,000				877,000				28,000				798,000				9,000
Other	1,254,000				1,304,000				68,000				1,328,000				54,000				1,402,000				21,000
Municipal	—				—				—				—				—				—				—
Residential
Term	14,131,000				15,497,000				318,000				14,359,000				419,000				14,112,000				144,000
Construction	—				—				—				—				—				—				—
Home equity line of credit	1,400,000				1,773,000				32,000				1,246,000				27,000				1,160,000				13,000
Consumer	170,000				211,000				51,000				57,000				5,000				133,000				5,000
	$	28,185,000			$	30,268,000			$	949,000			$	28,366,000			$	849,000			$	28,044,000			$	292,000

Troubled Debt Restructurings on Financing Receivables

The following table shows TDRs by class and the specific reserve as of September 30, 2017:

	Number of Loans			Balance				Specific Reserves
Commercial
Real estate	9			$	7,908,000			$	65,000
Construction	1			763,000				108,000
Other	5			730,000				—
Municipal	—			—				—
Residential
Term	49			9,842,000				283,000
Construction	—			—				—
Home equity line of credit	3			517,000				—
Consumer	—			—				—
	67			$	19,760,000			$	456,000

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

	Number of Loans			Balance				Specific Reserves
Commercial
Real estate	10			$	8,937,000			$	375,000
Construction	1			763,000				100,000
Other	5			779,000				—
Municipal	—			—				—
Residential
Term	52			10,503,000				261,000
Construction	—			—				—
Home equity line of credit	3			544,000				—
Consumer	—			—				—
	71			$	21,526,000			$	736,000

The following table shows TDRs by class and the specific reserve as of September 30, 2016:

	Number of Loans			Balance				Specific Reserves
Commercial
Real estate	11			$	9,221,000			$	116,000
Construction	1			788,000				99,000
Other	7			841,000				5,000
Municipal	—			—				—
Residential
Term	53			10,626,000				272,000
Construction	—			—				—
Home equity line of credit	3			549,000				—
Consumer	—			—				—
	75			$	22,025,000			$	492,000

The following table shows these TDRs by class and the associated specific reserves included in the allowance for loan losses as of September 30, 2017:

	Number of Loans			Balance				Specific Reserves
Commercial
Real estate	—			$	—			$	—
Construction	—			—				—
Other	1			6,000				—
Municipal	—			—				—
Residential
Term	12			1,676,000				65,000
Construction	—			—				—
Home equity line of credit	1			167,000				—
Consumer	—			—				—
	14			$	1,849,000			$	65,000

The following table shows these TDRs by class and the associated specific reserves included in the allowance for loan losses as of September 30, 2016:

	Number of Loans			Balance				Specific Reserves
Commercial
Real estate	—			$	—			$	—
Construction	—			—				—
Other	—			—				—
Municipal	—			—				—
Residential
Term	8			1,060,000				78,000
Construction	—			—				—
Home equity line of credit	—			—				—
Consumer	—			—				—
	8			$	1,060,000			$	78,000

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=84173941&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=84173941&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=84173941&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=84173941&loc=d3e5111-111524

+ 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=84173941&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=84173941&loc=SL6953682-111524

+ Details

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