XML 56 R21.htm IDEA: XBRL DOCUMENT
v2.3.0.15

Federally Assisted Transactions (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2011
United Western Bank [Member] |
Business Acquisition [Line Items] |
Schedule Of Significant Assets Acquired And Liabilities Assumed |
| January 21, 2011
| As recorded by United Western |  | Fair value adjustments at date of acquisition |  | Subsequent acquisition-date adjustments |  | As recorded by FCB
Assets |  |  |  |  |  |  |
Cash and due from banks | $ | 420,902 |  |  | $ | — |  |  | $ | — |  |  | $ | 420,902 |
Investment securities available for sale | 281,862 |  |  | — |  |  | — |  |  | 281,862 |
Loans covered by loss share agreements (1) | 1,034,074 |  |  | (278,913 | ) | a | 4,190 |  | i | 759,351 |
Other real estate owned covered by loss share agreements | 37,812 |  |  | (10,252 | ) | b | (1,469 | ) | i | 26,091 |
Income earned not collected | 5,275 |  |  | — |  |  | — |  |  | 5,275 |
Receivable from FDIC for loss share agreements | — |  |  | 140,285 |  | c | (2,832 | ) | i | 137,453 |
FHLB stock | 22,783 |  |  | — |  |  | — |  |  | 22,783 |
Mortgage servicing rights | 4,925 |  |  | (1,489 | ) | d | — |  |  | 3,436 |
Core deposit intangible | — |  |  | 537 |  | e | — |  |  | 537 |
Other assets | 15,421 |  |  | 109 |  | f | (991 | ) | i | 14,539 |
Total assets acquired | $ | 1,823,054 |  |  | $ | (149,723 | ) |  | $ | (1,102 | ) |  | $ | 1,672,229 |
Liabilities |  |  |  |  |  |  |
Deposits: |  |  |  |  |  |  |
Noninterest-bearing | $ | 101,875 |  |  | $ | — |  |  | $ | — |  |  | $ | 101,875 |
Interest-bearing | 1,502,983 |  |  | — |  |  | — |  |  | 1,502,983 |
Total deposits | 1,604,858 |  |  | — |  |  | — |  |  | 1,604,858 |
Short-term borrowings | 336,853 |  |  | — |  |  | — |  |  | 336,853 |
Long-term obligations | 206,838 |  |  | 789 |  | g | — |  |  | 207,627 |
Deferred tax liability | 1,351 |  |  | (565 | ) | h | — |  |  | 786 |
Other liabilities | 11,772 |  |  | — |  |  | — |  |  | 11,772 |
Total liabilities assumed | 2,161,672 |  |  | 224 |  |  | — |  |  | 2,161,896 |
Excess (shortfall) of assets acquired over liabilities assumed | $ | (338,618 | ) |  |  |  |  |  |
Aggregate fair value adjustments |  |  | $ | (149,947 | ) |  | $ | (1,102 | ) |  |
Cash received from the FDIC (2) |  |  |  |  |  |  | $ | 553,141 |
Gain on acquisition of United Western |  |  |  |  |  |  | $ | 63,474 |
(1) | Excludes $11,998 in loans repurchased by FDIC during the second quarter of 2011
(2) | Cash received includes cash received from loans repurchased by the FDIC during the second quarter of 2011
Explanation of fair value adjustments a - Adjustment reflects the fair value adjustments based on FCB’s evaluation of the acquired loan portfolio. b - Adjustment reflects the estimated OREO losses based on FCB’s evaluation of the acquired OREO. c - Adjustment reflects the estimated fair value of payments FCB will receive from the FDIC under the loss share agreements. d - Adjustment reflects the fair value adjustment based on evaluation of mortgage servicing rights. e - Adjustment reflects the estimated fair value of intangible assets, which includes core deposit intangibles. f - Adjustment reflects amount needed to adjust the carrying value of other assets to estimated fair value. g - Adjustment reflects the amount of the prepayment penalty assessed on early payoff of long-term obligations. h - Adjustment reflects the fair value adjustment on FCB’s evaluation of the deferred tax liability assumed in the transaction. i - Adjustment to acquisition date fair value based on additional information received post-acquisition regarding acquisition date fair value and adjustments resulting from loans repurchased by the FDIC.
Colorado Capital Bank [Member] |
Business Acquisition [Line Items] |
Schedule Of Significant Assets Acquired And Liabilities Assumed |
| July 8, 2011
| As recorded by CCB |  | Fair value adjustments at date of acquisition |  | As recorded by FCB
Assets |  |  |  |  |
Cash and due from banks | $ | 74,736 |  |  | $ | — |  |  | $ | 74,736 |
Investment securities available for sale | 40,187 |  |  | — |  |  | 40,187 |
Loans covered by loss share agreements | 538,369 |  |  | (216,207 | ) | a | 322,162 |
Other real estate owned covered by loss share agreements | 14,853 |  |  | (7,699 | ) | b | 7,154 |
Income earned not collected | 1,720 |  |  | — |  |  | 1,720 |
Receivable from FDIC for loss share agreements | — |  |  | 157,600 |  | c | 157,600 |
Core deposit intangible | — |  |  | 984 |  | d | 984 |
Other assets | 3,296 |  |  | — |  |  | 3,296 |
Total assets acquired | $ | 673,161 |  |  | $ | (65,322 | ) |  | $ | 607,839 |
Liabilities |  |  |  |  |
Deposits: |  |  |  |  |
Noninterest-bearing | $ | 35,862 |  |  | $ | — |  |  | $ | 35,862 |
Interest-bearing | 571,251 |  |  | (612 | ) | e | 570,639 |
Total deposits | 607,113 |  |  | (612 | ) |  | 606,501 |
Short-term borrowings | 15,008 |  |  | 204 |  | f | 15,212 |
Other liabilities | 438 |  |  | — |  |  | 438 |
Total liabilities assumed | 622,559 |  |  | (408 | ) |  | 622,151 |
Excess (shortfall) of assets acquired over liabilities assumed | $ | 50,602 |  |  |  |  |
Aggregate fair value adjustments |  |  | $ | (64,914 | ) |  |
Cash received from the FDIC |  |  |  |  | $ | 102,100 |
Gain on acquisition of CCB |  |  |  |  | $ | 87,788 |
Explanation of fair value adjustments a - Adjustment reflects the fair value adjustments based on FCB’s evaluation of the acquired loan portfolio. b - Adjustment reflects the estimated OREO losses based on FCB’s evaluation of the acquired OREO. c - Adjustment reflects the estimated fair value of payments FCB will receive from the FDIC under the loss share agreements. d - Adjustment reflects the estimated value of intangible assets, which includes core deposit intangibles. e - Adjustment reflects the fair value of deposits assumed based on FCB's evaluation of the term deposits assumed. f - Adjustment reflects the amount of the prepayment penalty assessed on early payoff of long-term obligations.

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + Details
Name: | us-gaap_BusinessAcquisitionLineItems
Namespace Prefix: | us-gaap
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Topic 805 -SubTopic 20 -Publisher FASB -Number -Article -Subparagraph -Name Accounting Standards Codification -Paragraph 1 -Section 50 -URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4845-128472 + Details
Name: | us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock
Namespace Prefix: | us-gaap
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration