XML 25 R14.htm IDEA: XBRL DOCUMENT
v3.4.0.3

FDIC Loss Share Receivable | 3 Months Ended
--- | ---
Mar. 31, 2016
FDIC Loss Share Receivable [Abstract] |
FDIC Loss Share Receivable | FDIC LOSS SHARE RECEIVABLE The following table provides changes in the receivable from the FDIC for the three months ended March 31, 2016 and March 31, 2015.
| Three months ended March 31
(Dollars in thousands) | 2016 |  | 2015
Beginning balance | $ | 4,054 |  |  | $ | 28,701 |
Amortization | (2,375 | ) |  | (5,031 | )
Net cash payments to FDIC | 9,871 |  |  | 5,762 |
Post-acquisition adjustments | (4,076 | ) |  | (8,092 | )
Ending balance | $ | 7,474 |  |  | $ | 21,340 |
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 based on the expected reimbursements for losses and the applicable loss share percentages. See Note L for information related to FCB's recorded payable to the FDIC for loss share agreements. Amortization reflects changes in the FDIC loss share receivable due to improvements in expected cash flows that are being recognized over the remaining term of the loss share agreement. Cash payments to FDIC represent the net impact of loss share loan recoveries, charge-offs and related expenses as calculated and reported in FDIC loss share certificates. Post-acquisition adjustments represent the net change in loss estimates related to acquired loans and covered OREO as a result of changes in expected cash flows and the ALLL related to those covered loans. At the beginning of the second, third and fourth quarters of 2016, the loss share protection will expire for non-single family residential loans acquired from UWB, ABT and CCB, respectively. At December 31, 2016, loss share protection will have expired for all non-single family residential loans and loss share protection will remain only for single family residential loans acquired with loss share agreements.

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_FDICIndemnificationAssetTextBlock
Namespace Prefix: | fcnca_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition FDIC Loss Share Receivable [Abstract] + References No definition available. + Details
Name: | fcnca_FDICLossShareReceivableAbstract
Namespace Prefix: | fcnca_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration