XML 21 R25.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Loans and Leases (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2014
Loans and Leases Receivable Disclosure [Abstract] |
Loans And Leases Outstanding | Loans and leases outstanding include the following at September 30, 2014 and December 31, 2013:
(Dollars in thousands) | September 30, 2014 |  | December 31, 2013
Acquired loans |  |  |
Commercial: |  |  |
Construction and land development | $ | 59,808 |  |  | $ | 78,915 |
Commercial mortgage | 579,435 |  |  | 642,891 |
Other commercial real estate | 36,043 |  |  | 41,381 |
Commercial and industrial | 25,813 |  |  | 17,254 |
Other | 1,662 |  |  | 866 |
Total commercial loans | 702,761 |  |  | 781,307 |
Noncommercial: |  |  |
Residential mortgage | 240,681 |  |  | 213,851 |
Revolving mortgage | 50,048 |  |  | 30,834 |
Construction and land development | 1,144 |  |  | 2,583 |
Consumer | 1,646 |  |  | 851 |
Total noncommercial loans | 293,519 |  |  | 248,119 |
Total acquired loans | 996,280 |  |  | 1,029,426 |
Originated loans and leases: |  |  |
Commercial: |  |  |
Construction and land development | 382,775 |  |  | 319,847 |
Commercial mortgage | 6,475,366 |  |  | 6,362,490 |
Other commercial real estate | 177,681 |  |  | 178,754 |
Commercial and industrial | 1,359,945 |  |  | 1,081,158 |
Lease financing | 443,318 |  |  | 381,763 |
Other | 213,224 |  |  | 175,336 |
Total commercial loans | 9,052,309 |  |  | 8,499,348 |
Noncommercial: |  |  |
Residential mortgage | 1,141,049 |  |  | 982,421 |
Revolving mortgage | 2,120,167 |  |  | 2,113,285 |
Construction and land development | 117,209 |  |  | 122,792 |
Consumer | 375,777 |  |  | 386,452 |
Total noncommercial loans | 3,754,202 |  |  | 3,604,950 |
Total originated loans and leases | 12,806,511 |  |  | 12,104,298 |
Total loans and leases | $ | 13,802,791 |  |  | $ | 13,133,724 |
Composition Of The Loans And Leases Outstanding By Credit Quality Indicator | Originated loans and leases outstanding at September 30, 2014 and December 31, 2013 by credit quality indicator are provided below:
| September 30, 2014
(Dollars in thousands) | Originated commercial loans and leases
Grade: | Construction and land development |  | Commercial mortgage |  | Other commercial real estate |  | Commercial and industrial |  | Lease financing |  | Other |  | Total originated commercial loans and leases
Pass | $ | 371,835 |  |  | $ | 6,218,527 |  |  | $ | 174,039 |  |  | $ | 1,253,945 |  |  | $ | 434,915 |  |  | $ | 213,184 |  |  | $ | 8,666,445 |
Special mention | 6,028 |  |  | 112,342 |  |  | 889 |  |  | 19,804 |  |  | 4,783 |  |  | — |  |  | 143,846 |
Substandard | 4,912 |  |  | 140,703 |  |  | 2,590 |  |  | 5,461 |  |  | 3,204 |  |  | 40 |  |  | 156,910 |
Doubtful | — |  |  | 2,494 |  |  | — |  |  | 19 |  |  | 399 |  |  | — |  |  | 2,912 |
Ungraded | — |  |  | 1,300 |  |  | 163 |  |  | 80,716 |  |  | 17 |  |  | — |  |  | 82,196 |
Total | $ | 382,775 |  |  | $ | 6,475,366 |  |  | $ | 177,681 |  |  | $ | 1,359,945 |  |  | $ | 443,318 |  |  | $ | 213,224 |  |  | $ | 9,052,309 |
| December 31, 2013
| Originated commercial loans and leases
| Construction and land development |  | Commercial mortgage |  | Other commercial real estate |  | Commercial and industrial |  | Lease financing |  | Other |  | Total originated commercial loans and leases
Pass | $ | 308,231 |  |  | $ | 6,094,505 |  |  | $ | 174,913 |  |  | $ | 964,840 |  |  | $ | 375,371 |  |  | $ | 174,314 |  |  | $ | 8,092,174 |
Special mention | 8,620 |  |  | 119,515 |  |  | 1,362 |  |  | 14,686 |  |  | 2,160 |  |  | 982 |  |  | 147,325 |
Substandard | 2,944 |  |  | 141,913 |  |  | 2,216 |  |  | 6,352 |  |  | 3,491 |  |  | 40 |  |  | 156,956 |
Doubtful | 52 |  |  | 5,159 |  |  | 75 |  |  | 144 |  |  | 592 |  |  | — |  |  | 6,022 |
Ungraded | — |  |  | 1,398 |  |  | 188 |  |  | 95,136 |  |  | 149 |  |  | — |  |  | 96,871 |
Total | $ | 319,847 |  |  | $ | 6,362,490 |  |  | $ | 178,754 |  |  | $ | 1,081,158 |  |  | $ | 381,763 |  |  | $ | 175,336 |  |  | $ | 8,499,348 |
| September 30, 2014
| Originated noncommercial loans and leases
(Dollars in thousands) | Residential mortgage |  | Revolving mortgage |  | Construction and land development |  | Consumer |  | Total originated noncommercial loans
Current | $ | 1,111,371 |  |  | $ | 2,104,212 |  |  | $ | 116,377 |  |  | $ | 372,348 |  |  | $ | 3,704,308 |
30-59 days past due | 18,528 |  |  | 8,941 |  |  | 458 |  |  | 2,045 |  |  | 29,972 |
60-89 days past due | 3,380 |  |  | 2,064 |  |  | 117 |  |  | 828 |  |  | 6,389 |
90 days or greater past due | 7,770 |  |  | 4,950 |  |  | 257 |  |  | 556 |  |  | 13,533 |
Total | $ | 1,141,049 |  |  | $ | 2,120,167 |  |  | $ | 117,209 |  |  | $ | 375,777 |  |  | $ | 3,754,202 |
| December 31, 2013
| Originated noncommercial loans and leases
| Residential mortgage |  | Revolving mortgage |  | Construction and land development |  | Consumer |  | Total originated noncommercial loans
Current | $ | 955,300 |  |  | $ | 2,095,480 |  |  | $ | 121,026 |  |  | $ | 382,710 |  |  | $ | 3,554,516 |
30-59 days past due | 12,885 |  |  | 10,977 |  |  | 1,193 |  |  | 2,114 |  |  | 27,169 |
60-89 days past due | 4,658 |  |  | 2,378 |  |  | 317 |  |  | 955 |  |  | 8,308 |
90 days or greater past due | 9,578 |  |  | 4,450 |  |  | 256 |  |  | 673 |  |  | 14,957 |
Total | $ | 982,421 |  |  | $ | 2,113,285 |  |  | $ | 122,792 |  |  | $ | 386,452 |  |  | $ | 3,604,950 |
Acquired loans and leases outstanding at September 30, 2014 and December 31, 2013 by credit quality indicator are provided below:
| September 30, 2014
(Dollars in thousands) | Acquired loans
Grade: | Construction and land development - commercial |  | Commercial mortgage |  | Other commercial real estate |  | Commercial and industrial |  | Residential mortgage |  | Revolving mortgage |  | Construction and land development - noncommercial |  | Consumer and other |  | Total acquired loans
Pass | $ | 7,883 |  |  | $ | 318,221 |  |  | $ | 11,249 |  |  | $ | 20,208 |  |  | $ | 131,302 |  |  | $ | 22,811 |  |  | $ | 70 |  |  | $ | 1,416 |  |  | $ | 513,160 |
Special mention | 5,669 |  |  | 103,276 |  |  | 16,005 |  |  | 2,685 |  |  | 4,148 |  |  | 3,396 |  |  | — |  |  | — |  |  | 135,179 |
Substandard | 40,876 |  |  | 144,810 |  |  | 8,789 |  |  | 2,767 |  |  | 32,636 |  |  | 2,588 |  |  | 50 |  |  | 240 |  |  | 232,756 |
Doubtful | 2,766 |  |  | 12,737 |  |  | — |  |  | 153 |  |  | 771 |  |  | 965 |  |  | 294 |  |  | — |  |  | 17,686 |
Ungraded | 2,614 |  |  | 391 |  |  | — |  |  | — |  |  | 71,824 |  |  | 20,288 |  |  | 730 |  |  | 1,652 |  |  | 97,499 |
Total | $ | 59,808 |  |  | $ | 579,435 |  |  | $ | 36,043 |  |  | $ | 25,813 |  |  | $ | 240,681 |  |  | $ | 50,048 |  |  | $ | 1,144 |  |  | $ | 3,308 |  |  | $ | 996,280 |
| December 31, 2013
| Acquired loans
| Construction and land development - commercial |  | Commercial mortgage |  | Other commercial real estate |  | Commercial and industrial |  | Residential mortgage |  | Revolving mortgage |  | Construction and land development - noncommercial |  | Consumer and other |  | Total acquired loans
Pass | $ | 2,619 |  |  | $ | 296,824 |  |  | $ | 22,225 |  |  | $ | 8,021 |  |  | $ | 135,326 |  |  | $ | 26,322 |  |  | $ | 149 |  |  | $ | 1,345 |  |  | $ | 492,831 |
Special mention | 15,530 |  |  | 125,295 |  |  | 3,431 |  |  | 2,585 |  |  | 6,301 |  |  | 2,608 |  |  | — |  |  | — |  |  | 155,750 |
Substandard | 52,228 |  |  | 179,657 |  |  | 7,012 |  |  | 5,225 |  |  | 52,774 |  |  | 1,013 |  |  | 2,139 |  |  | — |  |  | 300,048 |
Doubtful | 7,436 |  |  | 40,471 |  |  | 8,713 |  |  | 1,257 |  |  | 2,058 |  |  | 891 |  |  | 295 |  |  | — |  |  | 61,121 |
Ungraded | 1,102 |  |  | 644 |  |  | — |  |  | 166 |  |  | 17,392 |  |  | — |  |  | — |  |  | 372 |  |  | 19,676 |
Total | $ | 78,915 |  |  | $ | 642,891 |  |  | $ | 41,381 |  |  | $ | 17,254 |  |  | $ | 213,851 |  |  | $ | 30,834 |  |  | $ | 2,583 |  |  | $ | 1,717 |  |  | $ | 1,029,426 |
Aging Of The Outstanding Loans And Leases By Class Excluding Loans Impaired At Acquisition Date | The aging of the outstanding loans and leases, by class, at September 30, 2014 and December 31, 2013 (excluding loans and leases acquired with deteriorated credit quality) is provided in the table below. The calculation of days past due begins on the day after payment is due and includes all days through which all required interest or principal has not been paid. Loans and leases 30 days or less past due are considered current as various grace periods allow borrowers to make payments within a stated period after the due date and still remain in compliance with the loan agreement.
| September 30, 2014
(Dollars in thousands) | 30-59 days past due |  | 60-89 days past due |  | 90 days or greater |  | Total past due |  | Current |  | Total loans and leases
Originated loans and leases: |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | $ | 379 |  |  | $ | 13 |  |  | $ | 313 |  |  | $ | 705 |  |  | $ | 382,070 |  |  | $ | 382,775 |
Commercial mortgage | 11,337 |  |  | 4,536 |  |  | 11,009 |  |  | 26,882 |  |  | 6,448,484 |  |  | 6,475,366 |
Other commercial real estate | 808 |  |  | 67 |  |  | — |  |  | 875 |  |  | 176,806 |  |  | 177,681 |
Commercial and industrial | 5,366 |  |  | 634 |  |  | 845 |  |  | 6,845 |  |  | 1,353,100 |  |  | 1,359,945 |
Lease financing | 527 |  |  | 322 |  |  | 513 |  |  | 1,362 |  |  | 441,956 |  |  | 443,318 |
Other | — |  |  | — |  |  | — |  |  | — |  |  | 213,224 |  |  | 213,224 |
Residential mortgage | 18,528 |  |  | 3,380 |  |  | 7,770 |  |  | 29,678 |  |  | 1,111,371 |  |  | 1,141,049 |
Revolving mortgage | 8,941 |  |  | 2,064 |  |  | 4,950 |  |  | 15,955 |  |  | 2,104,212 |  |  | 2,120,167 |
Construction and land development - noncommercial | 458 |  |  | 117 |  |  | 257 |  |  | 832 |  |  | 116,377 |  |  | 117,209 |
Consumer | 2,045 |  |  | 828 |  |  | 556 |  |  | 3,429 |  |  | 372,348 |  |  | 375,777 |
Total originated loans and leases | $ | 48,389 |  |  | $ | 11,961 |  |  | $ | 26,213 |  |  | $ | 86,563 |  |  | $ | 12,719,948 |  |  | $ | 12,806,511 |
| December 31, 2013
| 30-59 days past due |  | 60-89 days past due |  | 90 days or greater |  | Total past due |  | Current |  | Total loans and leases
Originated loans and leases: |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | $ | 1,603 |  |  | $ | 9 |  |  | $ | 457 |  |  | $ | 2,069 |  |  | $ | 317,778 |  |  | $ | 319,847 |
Commercial mortgage | 11,131 |  |  | 3,601 |  |  | 14,407 |  |  | 29,139 |  |  | 6,333,351 |  |  | 6,362,490 |
Other commercial real estate | 139 |  |  | 210 |  |  | 470 |  |  | 819 |  |  | 177,935 |  |  | 178,754 |
Commercial and industrial | 3,336 |  |  | 682 |  |  | 436 |  |  | 4,454 |  |  | 1,076,704 |  |  | 1,081,158 |
Lease financing | 789 |  |  | 1,341 |  |  | 101 |  |  | 2,231 |  |  | 379,532 |  |  | 381,763 |
Other | — |  |  | 85 |  |  | — |  |  | 85 |  |  | 175,251 |  |  | 175,336 |
Residential mortgage | 12,885 |  |  | 4,658 |  |  | 9,578 |  |  | 27,121 |  |  | 955,300 |  |  | 982,421 |
Revolving mortgage | 10,977 |  |  | 2,378 |  |  | 4,450 |  |  | 17,805 |  |  | 2,095,480 |  |  | 2,113,285 |
Construction and land development - noncommercial | 1,193 |  |  | 317 |  |  | 256 |  |  | 1,766 |  |  | 121,026 |  |  | 122,792 |
Consumer | 2,114 |  |  | 955 |  |  | 673 |  |  | 3,742 |  |  | 382,710 |  |  | 386,452 |
Total originated loans and leases | $ | 44,167 |  |  | $ | 14,236 |  |  | $ | 30,828 |  |  | $ | 89,231 |  |  | $ | 12,015,067 |  |  | $ | 12,104,298 |
Recorded Investment, By Class, In Loans And Leases On Nonaccrual Status And Loans And Leases Greater Than 90 Days Past Due And Still Accruing | The recorded investment, by class, in loans and leases on nonaccrual status, and loans and leases greater than 90 days past due and still accruing at September 30, 2014 and December 31, 2013 (excluding acquired loans and leases) are as follows:
| September 30, 2014 |  | December 31, 2013
(Dollars in thousands) | Nonaccrual loans and leases |  | Loans and leases > 90 days and accruing |  | Nonaccrual loans and leases |  | Loans and leases > 90 days and accruing
Originated loans and leases: |  |  |  |  |  |  |
Construction and land development - commercial | $ | 258 |  |  | $ | 110 |  |  | $ | 544 |  |  | $ | — |
Other commercial real estate | 1,401 |  |  | — |  |  | 1,610 |  |  | — |
Commercial mortgage | 30,279 |  |  | 2,160 |  |  | 33,529 |  |  | 1,113 |
Commercial and industrial | 1,696 |  |  | 111 |  |  | 1,428 |  |  | 294 |
Lease financing | 410 |  |  | 513 |  |  | 832 |  |  | — |
Residential mortgage | 13,713 |  |  | 1,870 |  |  | 14,701 |  |  | 1,998 |
Revolving mortgage | — |  |  | 4,950 |  |  | — |  |  | 4,450 |
Construction and land development - noncommercial | — |  |  | 257 |  |  | 457 |  |  | 256 |
Consumer | 21 |  |  | 556 |  |  | 69 |  |  | 673 |
Total originated loans and leases | $ | 47,778 |  |  | $ | 10,527 |  |  | $ | 53,170 |  |  | $ | 8,784 |
Changes In Carrying Value Of Acquired Impaired Loans | The following table provides changes in the recorded investment of acquired loans during the nine months ended September 30, 2014 and September 30, 2013:
(Dollars in thousands) | 2014 |  | 2013
Balance at January 1 | $ | 1,029,426 |  |  | $ | 1,809,235 |
Fair value of acquired loans | 316,327 |  |  | — |
Accretion | 89,775 |  |  | 179,792 |
Payments received and other changes, net | (439,248 | ) |  | (800,746 | )
Balance at September 30 | $ | 996,280 |  |  | $ | 1,188,281 |
Unpaid principal balance at September 30 | $ | 1,754,882 |  |  | $ | 2,082,873 |
Changes In The Amount Of Accretable Yield | For loans acquired from 1st Financial, the contractually required payments including principal and interest, cash flows expected to be collected and fair values as of the merger date were:
(Dollars in thousands) | January 1, 2014
Contractually required payments | $ | 414,233 |
Cash flows expected to be collected | 400,622 |
Fair value at acquisition date | 316,327 |
The following table documents changes to the amount of accretable yield for the first nine months of 2014 and 2013.
(Dollars in thousands) | 2014 |  | 2013
Balance at January 1 | $ | 439,990 |  |  | $ | 539,564 |
Additions | 84,295 |  |  | — |
Accretion | (89,775 | ) |  | (179,792 | )
Reclassifications from nonaccretable difference | 1,374 |  |  | 61,689 |
Changes in expected cash flows that do not affect nonaccretable difference | (22,068 | ) |  | 45,611 |
Balance at September 30 | $ | 413,816 |  |  | $ | 467,072 |

X
- Definition Changes in Carrying Value of Acquired Impaired Loans [Table Text Block] + References No definition available. + Details
Name: | fcnca_ChangesInCarryingValueOfAcquiredImpairedLoansTableTextBlock
Namespace Prefix: | fcnca_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation of contractual cash flows to the carrying amount relating to certain loans acquired in a transfer. + References No definition available. + Details
Name: | us-gaap_CertainLoansAcquiredInTransferNotAccountedForAsDebtSecuritiesAcquiredDuringPeriodTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=35738203&loc=SL6953659-111524 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 55 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=32702940&loc=SL6953803-111525 + Details
Name: | us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_LoansAndLeasesReceivableDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of financing receivables that are past due but not impaired, financing receivables that are 90 days past due and still accruing, and financing receivables on nonaccrual status. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=35738203&loc=d3e5111-111524 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7A -URI http://asc.fasb.org/extlink&oid=35738203&loc=SL6953401-111524 + Details
Name: | us-gaap_PastDueFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 3, 4 -Article 5 + Details
Name: | us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of nonaccrual and past due financing receivables (such as loans and trade receivables), including: (a) the recorded investment in loans and trade receivables, if applicable, on nonaccrual status as of each balance sheet date (b) the recorded investment in loans and trade receivables, if applicable, past due 90 days or more and still accruing. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=35738203&loc=d3e5111-111524 + Details
Name: | us-gaap_ScheduleOfFinancingReceivablesNonAccrualStatusTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration