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Basis of Presentation (Tables) | 6 Months Ended
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Jun. 30, 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 | GDP | Gross domestic product
AFS | Available-for-sale | GNMA | Government National Mortgage Association
ALCO | Asset/Liability Committee | HTM | Held-to-maturity
AOCI | Accumulated other comprehensive income (loss) | IAL | Individually Analyzed Loans
ASC | Accounting Standards Codification | IRS | Internal Revenue Service
ASU | Accounting Standards Update | MPF | Mortgage Partnership Finance Program
C&I | Commercial and Industrial | OAEM | Other assets especially mentioned
CDs | Certificates of deposit | OCC | Office of the Comptroller of the Currency
CECL | Current Expected Credit Loss | OCI | Other comprehensive income (loss)
CET1 | Common Equity Tier 1 | OIS | Overnight Indexed Swap
CLLD | Construction, land, and land development | OREO | Other real estate owned
EPS | Earnings per share | POR | Period of Redemption
FASB | Financial Accounting Standards Board | PSA | Public Securities Association
FDIC | Federal Deposit Insurance Corporation | SEC | Securities and Exchange Commission
FHLB | Federal Home Loan Bank | SOFR | Secured Overnight Financing Rate
FHLBB | Federal Home Loan Bank of Boston | The 2020 Plan | The 2020 Equity Incentive Plan
FHLMC | Federal Home Loan Mortgage Corporation | The Bank | First National Bank
FNMA | Federal National Mortgage Association | The Company | The First Bancorp, Inc.
FOMC | Federal Open Market Committee | U.S. | United States of America
FRB | Federal Reserve Board | USD | U.S. Dollar
FRBB | Federal Reserve Bank of Boston | WSJP | Wall Street Journal Prime
GAAP | Accounting principles generally accepted in the U.S. |  |

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