XML 58 R31.htm IDEA: XBRL DOCUMENT v3.19.3

Employee Benefit Plans (Tables)

9 Months Ended

Sep. 30, 2019

Retirement Benefits, Description [Abstract]

Accumulated post-retirement benefit obligation and funded status

The following table sets forth the accumulated postretirement benefit obligation and funded status:

	At or for the nine months ended September 30,
	2019				2018
Change in benefit obligation
Benefit obligation at beginning of year	$	1,599,000			$	1,874,000
Interest cost	50,000				57,000
Benefits paid	(85,000		)		(84,000		)
Benefit obligation at end of period	$	1,564,000			$	1,847,000
Funded status
Benefit obligation at end of period	$	(1,564,000	)		$	(1,847,000	)
Unamortized (gain) loss	(47,000		)		186,000
Accrued benefit cost at end of period	$	(1,611,000	)		$	(1,661,000	)

Schedule of net pension costs

The following table sets forth the net periodic pension cost:

	For the nine months ended September 30,							For the quarter ended September 30,
	2019				2018			2019				2018
Components of net periodic benefit cost
Interest cost	$	50,000			$	57,000		$	17,000			$	19,000
Net periodic benefit cost	$	50,000			$	57,000		$	17,000			$	19,000

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:

	September 30, 2019				December 31, 2018				September 30, 2018
Unamortized net actuarial gain (loss)	$	47,000			$	47,000			$	(186,000	)
Deferred tax benefit (expense)	(10,000		)		(10,000		)		39,000
Net unrecognized postretirement benefits included in accumulated other comprehensive income (loss)	$	37,000			$	37,000			$	(147,000	)

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

- References

No definition available.

+ 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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (h)
-URI http://asc.fasb.org/extlink&oid=118255775&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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (j)
-URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920

+ Details

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