XML 66 R14.htm IDEA: XBRL DOCUMENT
v2.4.0.6

Receivable from FDIC for Loss Share Agreements | 3 Months Ended
--- | ---
Mar. 31, 2013
Receivable From FDIC For Loss Share Agreements [Abstract] |
Receivable from FDIC for Loss Share Agreements | Receivable from the FDIC for Loss Share Agreements The following table provides changes in the receivable from the FDIC for the three-month periods ended March 31, 2013, and 2012:
| Three months ended March 31 |
| 2013 |  | 2012 |
Balance at beginning of period | $ | 270,192 |  |  | $ | 617,377 |  |
Accretion of discounts and premiums, net | (26,112 | ) |  | (20,063 | ) |
Receipt of payments from FDIC | (42,519 | ) |  | (123,204 | ) |
Post-acquisition and other adjustments, net | (5,619 | ) |  | 18,274 |  |
Balance at end of period | $ | 195,942 |  |  | $ | 492,384 |  |
The receivable from the FDIC for loss share agreements is measured separately from the related covered assets and is recorded at fair value at the acquisition date using projected cash flows related to the loss share agreements based on the expected reimbursements for losses and the applicable loss share percentages. See Note J for information related to BancShares' recorded payable to FDIC for loss share agreements. Post-acquisition adjustments represent the net change in loss estimates related to covered loans and OREO as a result of changes in expected cash flows and the allowance for loan and lease losses related to covered loans. For loans covered by loss share agreements, subsequent decreases in the amount expected to be collected from the borrower or collateral liquidation result in a provision for loan and lease losses, an increase in the allowance for loan and lease losses and a proportional adjustment to the receivable from the FDIC for the estimated amount to be reimbursed. Subsequent increases in the amount expected to be collected from the borrower or collateral liquidation result in the reversal of any previously recorded provision for loan and lease losses and related allowance for loan and lease losses and adjustments to the receivable from the FDIC, or prospective adjustment to the accretable yield and the related receivable from the FDIC if no provision for loan and lease losses had been recorded previously. Other adjustments include those resulting from unexpected recoveries of amounts previously charged-off.

X
- Definition Represents the fair value of the receivable from the FDIC resulting from FDIC-assisted transactions. Fair value estimated using projected cash flows included in loss share agreements based on expected reimbursements for losses and applicable loss share percentages. Updated as changes in estimates made and payments received from the FDIC + References No definition available. + Details
Name: | fcnca_FdicReceivableForLossShareAgreementsTextBlock
Namespace Prefix: | fcnca_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | fcnca_ReceivableFromFdicForLossShareAgreementsAbstract
Namespace Prefix: | fcnca_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration