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Basis of Presentation (Tables) | 3 Months Ended
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Mar. 31, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Schedule of Acronyms, Abbreviations and Definitions | The following is provided to aid the reader and provide a reference page when reviewing these sections of the Form 10-Q.
Abbreviation | Description | Abbreviation | Description
ACL | Allowance for credit losses | GAAP | Accounting principles generally accepted in the U.S.
AFS | Available-for-sale | GDP | Gross domestic product
ALCO | Asset/Liability Committee | GNMA | Government National Mortgage Association
AOCI | Accumulated other comprehensive income (loss) | HTM | Held-to-maturity
ASC | Accounting Standards Codification | IAL | Individually Analyzed Loans
ASU | Accounting Standards Update | IRS | Internal Revenue Service
C&I | Commercial and Industrial | MPF | Mortgage Partnership Finance Program
CDs | Certificates of deposit | OAEM | Other assets especially mentioned
CECL | Current Expected Credit Loss | OCC | Office of the Comptroller of the Currency
CET1 | Common Equity Tier 1 | OCI | Other comprehensive income (loss)
CLLD | Construction, land, and land development | OIS | Overnight Indexed Swap
EPS | Earnings per share | OREO | Other real estate owned
FASB | Financial Accounting Standards Board | POR | Period of Redemption
FDIC | Federal Deposit Insurance Corporation | PSA | Public Securities Association
FHLB | Federal Home Loan Bank | SEC | Securities and Exchange Commission
FHLBB | Federal Home Loan Bank of Boston | SOFR | Secured Overnight Financing Rate
FHLMC | Federal Home Loan Mortgage Corporation | The 2020 Plan | The 2020 Equity Incentive Plan
FNMA | Federal National Mortgage Association | The Bank | First National Bank
FOMC | Federal Open Market Committee | The Company | The First Bancorp, Inc.
FRB | Federal Reserve Board | U.S. | United States of America
FRBB | Federal Reserve Bank of Boston | USD | U.S. Dollar

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