XML 87 R35.htm IDEA: XBRL DOCUMENT
v2.4.1.9

Loans and Leases (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2014
Loans and Leases Receivable Disclosure [Abstract] |
Loans And Leases Outstanding | Loans and leases outstanding include the following as of the dates indicated:
(Dollars in thousands) | December 31, 2014 |  | December 31, 2013
Loans and leases (non-PCI)(1): |  |  |
Commercial: |  |  |
Construction and land development | 550,568 |  |  | 319,847 |
Commercial mortgage | 7,552,948 |  |  | 6,362,490 |
Other commercial real estate | 244,875 |  |  | 178,754 |
Commercial and industrial | 1,988,934 |  |  | 1,081,158 |
Lease financing | 571,916 |  |  | 381,763 |
Other | 353,833 |  |  | 175,336 |
Total commercial loans | 11,263,074 |  |  | 8,499,348 |
Noncommercial: |  |  |
Residential mortgage | 2,520,542 |  |  | 982,421 |
Revolving mortgage | 2,561,800 |  |  | 2,113,285 |
Construction and land development | 120,097 |  |  | 122,792 |
Consumer | 1,117,454 |  |  | 386,452 |
Total noncommercial loans | 6,319,893 |  |  | 3,604,950 |
Total non-PCI loans and leases | 17,582,967 |  |  | 12,104,298 |
Purchased credit-impaired (PCI) loans: |  |  |
Commercial: |  |  |
Construction and land development | $ | 78,079 |  |  | $ | 78,915 |
Commercial mortgage | 577,518 |  |  | 642,891 |
Other commercial real estate | 40,193 |  |  | 41,381 |
Commercial and industrial | 27,254 |  |  | 17,254 |
Other | 3,079 |  |  | 866 |
Total commercial loans | 726,123 |  |  | 781,307 |
Noncommercial: |  |  |
Residential mortgage | 382,340 |  |  | 213,851 |
Revolving mortgage | 74,109 |  |  | 30,834 |
Construction and land development | 912 |  |  | 2,583 |
Consumer | 3,014 |  |  | 851 |
Total noncommercial loans | 460,375 |  |  | 248,119 |
Total PCI loans | 1,186,498 |  |  | 1,029,426 |
Total loans and leases | $ | 18,769,465 |  |  | $ | 13,133,724 |
(1) Non-PCI loans include originated and purchased non-impaired loans, including non-accrual and TDR loans.
Composition Of The Loans And Leases Outstanding By Credit Quality Indicator | The composition of the loans and leases outstanding at December 31, 2014, and December 31, 2013, by credit quality indicator is provided below:
| Non-PCI commercial loans and leases
(Dollars in thousands) | Construction and land development |  | Commercial mortgage |  | Other commercial real estate |  | Commercial and industrial |  | Lease financing |  | Other |  | Total non-PCI commercial loans and leases
Grade: |  |  |  |  |  |  |  |  |  |  |  |  |
December 31, 2014 |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 525,711 |  |  | $ | 7,284,714 |  |  | $ | 242,053 |  |  | $ | 1,859,415 |  |  | $ | 564,319 |  |  | $ | 349,111 |  |  | $ | 10,825,323 |
Special mention | 20,025 |  |  | 129,247 |  |  | 909 |  |  | 27,683 |  |  | 3,205 |  |  | 1,384 |  |  | 182,453 |
Substandard | 4,720 |  |  | 134,677 |  |  | 1,765 |  |  | 8,878 |  |  | 3,955 |  |  | 3,338 |  |  | 157,333 |
Doubtful | — |  |  | 2,366 |  |  | — |  |  | 164 |  |  | 365 |  |  | — |  |  | 2,895 |
Ungraded | 112 |  |  | 1,944 |  |  | 148 |  |  | 92,794 |  |  | 72 |  |  | — |  |  | 95,070 |
Total | $ | 550,568 |  |  | $ | 7,552,948 |  |  | $ | 244,875 |  |  | $ | 1,988,934 |  |  | $ | 571,916 |  |  | $ | 353,833 |  |  | $ | 11,263,074 |
December 31, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |
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 |
| Non-PCI noncommercial loans and leases
(Dollars in thousands) | Residential mortgage |  | Revolving mortgage |  | Construction and land development |  | Consumer |  | Total non-PCI noncommercial loans and leases
December 31, 2014 |  |  |  |  |  |  |  |  |
Current | $ | 2,482,281 |  |  | $ | 2,542,807 |  |  | $ | 119,094 |  |  | $ | 1,110,153 |  |  | $ | 6,254,335 |
30-59 days past due | 23,288 |  |  | 11,097 |  |  | 370 |  |  | 4,577 |  |  | 39,332 |
60-89 days past due | 6,018 |  |  | 2,433 |  |  | 486 |  |  | 1,619 |  |  | 10,556 |
90 days or greater past due | 8,955 |  |  | 5,463 |  |  | 147 |  |  | 1,105 |  |  | 15,670 |
Total | $ | 2,520,542 |  |  | $ | 2,561,800 |  |  | $ | 120,097 |  |  | $ | 1,117,454 |  |  | $ | 6,319,893 |
December 31, 2013 |  |  |  |  |  |  |  |  |
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 |
| December 31, 2014
(Dollars in thousands) | PCI commercial loans
Grade: | Construction and land development |  | Commercial mortgage |  | Other commercial real estate |  | Commercial and industrial |  | Other |  | Total PCI commercial loans
Pass | $ | 13,514 |  |  | $ | 300,187 |  |  | $ | 11,033 |  |  | $ | 16,637 |  |  | $ | 801 |  |  | $ | 342,172 |
Special mention | 6,063 |  |  | 98,724 |  |  | 16,271 |  |  | 4,137 |  |  | — |  |  | 125,195 |
Substandard | 53,739 |  |  | 171,920 |  |  | 12,889 |  |  | 6,312 |  |  | 2,278 |  |  | 247,138 |
Doubtful | 2,809 |  |  | 6,302 |  |  | — |  |  | 130 |  |  | — |  |  | 9,241 |
Ungraded | 1,954 |  |  | 385 |  |  | — |  |  | 38 |  |  | — |  |  | 2,377 |
Total | $ | 78,079 |  |  | $ | 577,518 |  |  | $ | 40,193 |  |  | $ | 27,254 |  |  | $ | 3,079 |  |  | $ | 726,123 |
| December 31, 2013
| PCI commercial loans
| Construction and land development |  | Commercial mortgage |  | Other commercial real estate |  | Commercial and industrial |  | Other |  | Total PCI commercial loans
Pass | $ | 2,619 |  |  | $ | 296,824 |  |  | $ | 22,225 |  |  | $ | 8,021 |  |  | $ | 866 |  |  | $ | 330,555 |
Special mention | 15,530 |  |  | 125,295 |  |  | 3,431 |  |  | 2,585 |  |  | — |  |  | 146,841 |
Substandard | 52,228 |  |  | 179,657 |  |  | 7,012 |  |  | 5,225 |  |  | — |  |  | 244,122 |
Doubtful | 7,436 |  |  | 40,471 |  |  | 8,713 |  |  | 1,257 |  |  | — |  |  | 57,877 |
Ungraded | 1,102 |  |  | 644 |  |  | — |  |  | 166 |  |  | — |  |  | 1,912 |
Total | $ | 78,915 |  |  | $ | 642,891 |  |  | $ | 41,381 |  |  | $ | 17,254 |  |  | $ | 866 |  |  | $ | 781,307 |
| PCI noncommercial loans and leases
(Dollars in thousands) | Residential mortgage |  | Revolving mortgage |  | Construction and land development |  | Consumer |  | Total non-PCI noncommercial loans
December 31, 2014 |  |  |  |  |  |  |  |  |
Current | $ | 326,589 |  |  | $ | 68,548 |  |  | $ | 506 |  |  | $ | 2,582 |  |  | $ | 398,225 |
30-59 days past due | 11,432 |  |  | 1,405 |  |  | — |  |  | 147 |  |  | 12,984 |
60-89 days past due | 10,073 |  |  | 345 |  |  | — |  |  | 25 |  |  | 10,443 |
90 days or greater past due | 34,246 |  |  | 3,811 |  |  | 406 |  |  | 260 |  |  | 38,723 |
Total | $ | 382,340 |  |  | $ | 74,109 |  |  | $ | 912 |  |  | $ | 3,014 |  |  | $ | 460,375 |
December 31, 2013 |  |  |  |  |  |  |  |  |
Current | $ | 162,771 |  |  | $ | 26,642 |  |  | $ | 1,925 |  |  | 841 |  |  | $ | 192,179 |
30-59 days past due | 15,261 |  |  | 2,138 |  |  | — |  |  | 3 |  |  | 17,402 |
60-89 days past due | 6,544 |  |  | — |  |  | — |  |  | — |  |  | 6,544 |
90 days or greater past due | 29,275 |  |  | 2,054 |  |  | 658 |  |  | 7 |  |  | 31,994 |
Total | $ | 213,851 |  |  | $ | 30,834 |  |  | $ | 2,583 |  |  | $ | 851 |  |  | $ | 248,119 |
Aging Of The Outstanding Loans And Leases By Class Excluding Loans Impaired At Acquisition Date | The aging of the outstanding non-PCI loans and leases, by class, at December 31, 2014, and December 31, 2013 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 due to various grace periods that allow borrowers to make payments within a stated period after the due date and still remain in compliance with the loan agreement.
| December 31, 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
Non-PCI loans and leases: |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | $ | 1,796 |  |  | $ | 621 |  |  | $ | 385 |  |  | $ | 2,802 |  |  | $ | 547,766 |  |  | $ | 550,568 |
Commercial mortgage | 11,367 |  |  | 4,782 |  |  | 8,061 |  |  | 24,210 |  |  | 7,528,738 |  |  | 7,552,948 |
Other commercial real estate | 206 |  |  | 70 |  |  | 102 |  |  | 378 |  |  | 244,497 |  |  | 244,875 |
Commercial and industrial | 2,843 |  |  | 1,545 |  |  | 378 |  |  | 4,766 |  |  | 1,984,168 |  |  | 1,988,934 |
Lease financing | 1,631 |  |  | 8 |  |  | 2 |  |  | 1,641 |  |  | 570,275 |  |  | 571,916 |
Residential mortgage | 23,288 |  |  | 6,018 |  |  | 8,955 |  |  | 38,261 |  |  | 2,482,281 |  |  | 2,520,542 |
Revolving mortgage | 11,097 |  |  | 2,433 |  |  | 5,463 |  |  | 18,993 |  |  | 2,542,807 |  |  | 2,561,800 |
Construction and land development - noncommercial | 370 |  |  | 486 |  |  | 147 |  |  | 1,003 |  |  | 119,094 |  |  | 120,097 |
Consumer | 4,577 |  |  | 1,619 |  |  | 1,105 |  |  | 7,301 |  |  | 1,110,153 |  |  | 1,117,454 |
Other | 146 |  |  | 1,966 |  |  | — |  |  | 2,112 |  |  | 351,721 |  |  | 353,833 |
Total non-PCI loans and leases | $ | 57,321 |  |  | $ | 19,548 |  |  | $ | 24,598 |  |  | $ | 101,467 |  |  | $ | 17,481,500 |  |  | $ | 17,582,967 |
| 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
Non-PCI 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 |
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 |
Other | — |  |  | 85 |  |  | — |  |  | 85 |  |  | 175,251 |  |  | 175,336 |
Total non-PCI 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 December 31, 2014 and December 31, 2013 for non-PCI loans, were as follows:
| December 31, 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
Non-PCI loans and leases: |  |  |  |  |  |  |
Construction and land development - commercial | $ | 343 |  |  | $ | 111 |  |  | $ | 544 |  |  | $ | — |
Commercial mortgage | 24,720 |  |  | 1,003 |  |  | 33,529 |  |  | 1,113 |
Commercial and industrial | 1,741 |  |  | 239 |  |  | 1,428 |  |  | 294 |
Lease financing | 374 |  |  | 2 |  |  | 832 |  |  | — |
Other commercial real estate | 619 |  |  | 35 |  |  | 1,610 |  |  | — |
Construction and land development - noncommercial | — |  |  | 147 |  |  | 457 |  |  | 256 |
Residential mortgage | 14,242 |  |  | 3,191 |  |  | 14,701 |  |  | 1,998 |
Revolving mortgage | — |  |  | 5,463 |  |  | — |  |  | 4,450 |
Consumer | — |  |  | 1,059 |  |  | 69 |  |  | 673 |
Other | 1,966 |  |  | — |  |  | — |  |  | — |
Total non-PCI loans and leases | $ | 44,005 |  |  | $ | 11,250 |  |  | $ | 53,170 |  |  | $ | 8,784 |
Changes In Carrying Value Of Acquired Impaired Loans | The following table provides changes in the carrying value of purchased credit-impaired loans during the years ended December 31, 2014 and 2013:
(Dollars in thousands) | 2014 |  | 2013
Balance at January 1 | $ | 1,029,426 |  |  | $ | 1,809,235 |
Fair value of PCI loans acquired during the year | 623,408 |  |  | — |
Accretion | 112,368 |  |  | 224,672 |
Payments received and other changes, net | (578,704 | ) |  | (1,004,481 | )
Balance at December 31 | $ | 1,186,498 |  |  | $ | 1,029,426 |
Unpaid principal balance at December 31 | $ | 2,057,691 |  |  | $ | 1,833,955 |
Changes In The Amount Of Accretable Yield | Purchased non-impaired loans and leases The following table relates to purchased non-impaired loans and leases and provides the contractually required payments, estimate of contractual cash flows not expected to be collected and fair value of the acquired loans at the merger date.
(Dollars in thousands) |
Contractually required payments | $ | 4,708,681 |
Contractual cash flows not expected to be collected | $ | 59,187 |
Fair value at acquisition date | $ | 4,175,586 |
The recorded fair values of purchased non-impaired loans and leases acquired in the Bancorporation transaction as of the merger date is as follows:
(Dollars in thousands) |
Commercial: |
Construction and land development | $ | 134,941 |
Commercial mortgage | 951,794 |
Other commercial real estate | 61,856 |
Commercial and industrial | 431,367 |
Lease financing | 72,563 |
Other | 95,379 |
Total commercial loans and leases | 1,747,900 |
Noncommercial: |
Residential mortgage | 1,305,140 |
Revolving mortgage | 419,106 |
Construction and land development | 7,165 |
Consumer | 696,275 |
Total noncommercial loans and leases | 2,427,686 |
Total non-PCI loans and leases | $ | 4,175,586 |
The unamortized discount related to the purchased non-impaired loans and leases acquired in the Bancorporation merger totaled $61.2 million at December 31, 2014.

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