XML 30 R62.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Accumulated Other Comprehensive Loss (Schedule Of Accumulated Other Comprehensive Income) (Details) (USD $) In Thousands, unless otherwise specified | 3 Months Ended |  |
--- | --- | --- | ---
Mar. 31, 2014 | Mar. 31, 2013 | Dec. 31, 2013 | Dec. 31, 2012
Accumulated Other Comprehensive Income (Loss), before Tax | $ (27,217) |  |  |  | $ (41,434) |  |  |
Deferred tax expense (benefit) | (10,623) |  |  |  | (16,166) |  |  |
Accumulated other comprehensive income (loss), net of tax | (16,594) |  | (79,905) |  | (25,268) |  | (82,106) |
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax | (977) | [1] | (2,619) | [1] |  |  |  |
Reclassification adjustment for losses included in income before income taxes | 1,599 |  | 4,304 |  |  |  |  |
Unrealized Gains on Investment Securities Available for Sale |  |  |  |  |  |  |  |
Accumulated Other Comprehensive Income (Loss), before Tax | (4,733) |  |  |  | (16,632) |  |  |
Deferred tax expense (benefit) | (1,898) |  |  |  | (6,541) |  |  |
Accumulated other comprehensive income (loss), net of tax | (2,835) | [2] | 19,606 | [2] | (10,091) | [2] | 20,517 | [2]
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax | 0 | [2] | 0 | [2] |  |  |  |
Funded Status of Defined Benefit Plan |  |  |  |  |  |  |  |
Accumulated Other Comprehensive Income (Loss), before Tax | (15,983) |  |  |  | (17,582) |  |  |
Deferred tax expense (benefit) | (6,217) |  |  |  | (6,839) |  |  |
Accumulated other comprehensive income (loss), net of tax | (9,766) | [2] | (93,712) | [2] | (10,743) | [2] | (96,331) | [2]
Income taxes | 622 | [1] | 1,685 | [1] |  |  |  |
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax | (977) | [1],[2] | (2,619) | [1],[2] |  |  |  |
Employee Benefits, prior service costs | (53) | [1] | (53) | [1] |  |  |  |
Reclassification adjustment for losses included in income before income taxes | (1,546) | [1] | (4,251) | [1] |  |  |  |
Other Comprehensive (Income) Loss, Reclassification Adjustment from AOCI, Pension and Other Postretirement Benefit Plans, before Tax | (1,599) |  | (4,304) | [1] |  |  |  |
Unrealized Loss on Cash Flow Hedges |  |  |  |  |  |  |  |
Accumulated Other Comprehensive Income (Loss), before Tax | (6,501) |  |  |  | (7,220) |  |  |
Deferred tax expense (benefit) | (2,508) |  |  |  | (2,786) |  |  |
Accumulated other comprehensive income (loss), net of tax | (3,993) | [2] | (5,799) | [2] | (4,434) | [2] | (6,292) | [2]
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax | $ 0 | [2] | $ 0 | [2] |  |  |  |
[1] | Amounts in parentheses indicate debits to profit/loss.
[2] | All amounts are net of tax. Amounts in parentheses indicate debits.

X
- Definition Accumulated Other Comprehensive Income (Loss) Tax + References No definition available. + Details
Name: | fcnca_AccumulatedOtherComprehensiveIncomeLossTax
Namespace Prefix: | fcnca_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount before tax of increase (decrease) in accumulated in equity from transactions and other events and circumstances from non-owner sources. Excludes net income (loss), and accumulated changes in equity from transactions resulting from investments by owners (distributions to owners). + References No definition available. + Details
Name: | us-gaap_AccumulatedOtherComprehensiveIncomeLossBeforeTax1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14A -URI http://asc.fasb.org/extlink&oid=28358780&loc=SL7669686-108580 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e637-108580 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e681-108580 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 31 -Article 5 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Article 3 + Details
Name: | us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph h -Article 4 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Income Tax Expense (or Benefit) -URI http://asc.fasb.org/extlink&oid=6515339 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -Subparagraph (a),(b) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
Name: | us-gaap_IncomeTaxExpenseBenefit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount before tax of cost (credit) of benefit changes attributable to plan participants' prior service resulting from a plan amendment or plan initiation that has not been recognized in net periodic benefit cost (credit). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e637-108580 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (i) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 10A -Subparagraph (j) -URI http://asc.fasb.org/extlink&oid=28358780&loc=SL7669646-108580 + Details
Name: | us-gaap_OtherComprehensiveIncomeDefinedBenefitPlanNetPriorServiceCostCreditArisingDuringPeriodBeforeTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount before tax of reclassification adjustment from accumulated other comprehensive (income) loss related to net period benefit cost (credit) for pension and other postretirement defined benefit plans. + References No definition available. + Details
Name: | us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansBeforeTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount before tax of reclassification adjustment from accumulated other comprehensive income (loss) for actuarial gain (loss) related to pension and other postretirement benefit plans. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e637-108580 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (i) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e689-108580 + Details
Name: | us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetGainLossBeforeTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount after tax of reclassification adjustments of other comprehensive income (loss). + References No definition available. + Details
Name: | us-gaap_ReclassificationFromAccumulatedOtherComprehensiveIncomeCurrentPeriodNetOfTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration