XML 38 R27.htm IDEA: XBRL DOCUMENT v3.25.3
Basis of Presentation (Tables)
 9 Months Ended
Sep. 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.
AbbreviationDescriptionAbbreviationDescription
ACLAllowance for credit lossesGDPGross domestic product
AFSAvailable-for-saleGNMAGovernment National Mortgage Association
ALCOAsset/Liability CommitteeHTMHeld-to-maturity
AOCIAccumulated other comprehensive income (loss)IALIndividually Analyzed Loans
ASCAccounting Standards CodificationIRSInternal Revenue Service
ASUAccounting Standards UpdateMPFMortgage Partnership Finance Program
C&ICommercial and IndustrialOAEMOther assets especially mentioned
CDsCertificates of depositOCCOffice of the Comptroller of the Currency
CECLCurrent Expected Credit LossOCIOther comprehensive income (loss)
CET1Common Equity Tier 1OISOvernight Indexed Swap
CLLDConstruction, land, and land developmentOREOOther real estate owned
EPSEarnings per sharePORPeriod of Redemption
FASBFinancial Accounting Standards BoardPSAPublic Securities Association
FDICFederal Deposit Insurance CorporationPTPPPre-Tax, Pre-Provision
FHLBFederal Home Loan BankSECSecurities and Exchange Commission
FHLBBFederal Home Loan Bank of BostonSOFRSecured Overnight Financing Rate
FHLMCFederal Home Loan Mortgage CorporationThe 2020 PlanThe 2020 Equity Incentive Plan
FNMAFederal National Mortgage AssociationThe BankFirst National Bank
FOMCFederal Open Market CommitteeThe CompanyThe First Bancorp, Inc.
FRBFederal Reserve BoardU.S.United States of America
FRBBFederal Reserve Bank of BostonUSDU.S. Dollar
GAAPAccounting principles generally accepted in the U.S.WSJPWall Street Journal Prime