XML 35 R24.htm IDEA: XBRL DOCUMENT
v3.10.0.1

Loans and Leases (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2018
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Line Items] |
Loans And Leases Outstanding | Loans and leases outstanding included the following at September 30, 2018 and December 31, 2017:
(Dollars in thousands) | September 30, 2018 |  | December 31, 2017
Non-PCI loans and leases: |  |  |
Commercial: |  |  |
Construction and land development | $ | 679,203 |  |  | $ | 669,215 |
Commercial mortgage | 10,486,372 |  |  | 9,729,022 |
Other commercial real estate | 471,532 |  |  | 473,433 |
Commercial and industrial | 3,189,337 |  |  | 2,730,407 |
Lease financing | 616,951 |  |  | 894,801 |
Other | 296,988 |  |  | 302,176 |
Total commercial loans | 15,740,383 |  |  | 14,799,054 |
Noncommercial: |  |  |
Residential mortgage | 4,073,235 |  |  | 3,523,786 |
Revolving mortgage | 2,570,096 |  |  | 2,701,525 |
Construction and land development | 241,436 |  |  | 248,289 |
Consumer | 1,623,179 |  |  | 1,561,173 |
Total noncommercial loans | 8,507,946 |  |  | 8,034,773 |
Total non-PCI loans and leases | 24,248,329 |  |  | 22,833,827 |
PCI loans: |  |  |
Total PCI loans | 638,018 |  |  | 762,998 |
Total loans and leases | $ | 24,886,347 |  |  | $ | 23,596,825 |
Composition Of The Loans And Leases Outstanding By Credit Quality Indicator | Non-PCI loans and leases outstanding at September 30, 2018 and December 31, 2017 by credit quality indicator are provided below:
| September 30, 2018
(Dollars in thousands) | Non-PCI commercial loans and leases
Grade: | Construction and land development |  | Commercial mortgage |  | Other commercial real estate |  | Commercial and industrial |  | Lease financing |  | Other |  | Total non-PCI commercial loans and leases
Pass | $ | 675,138 |  |  | $ | 10,287,536 |  |  | $ | 466,685 |  |  | $ | 2,948,053 |  |  | $ | 611,413 |  |  | $ | 294,358 |  |  | $ | 15,283,183 |
Special mention | 1,333 |  |  | 95,843 |  |  | 2,311 |  |  | 35,171 |  |  | 2,382 |  |  | 1,038 |  |  | 138,078 |
Substandard | 2,566 |  |  | 101,384 |  |  | 2,536 |  |  | 25,489 |  |  | 3,156 |  |  | 1,592 |  |  | 136,723 |
Doubtful | — |  |  | 969 |  |  | — |  |  | 390 |  |  | — |  |  | — |  |  | 1,359 |
Ungraded | 166 |  |  | 640 |  |  | — |  |  | 180,234 |  |  | — |  |  | — |  |  | 181,040 |
Total | $ | 679,203 |  |  | $ | 10,486,372 |  |  | $ | 471,532 |  |  | $ | 3,189,337 |  |  | $ | 616,951 |  |  | $ | 296,988 |  |  | $ | 15,740,383 |
| December 31, 2017
| Non-PCI commercial loans and leases
| Construction and land development |  | Commercial mortgage |  | Other commercial real estate |  | Commercial and industrial |  | Lease financing |  | Other |  | Total non-PCI commercial loans and leases
Pass | $ | 665,197 |  |  | $ | 9,521,019 |  |  | $ | 468,942 |  |  | $ | 2,511,307 |  |  | $ | 883,779 |  |  | $ | 298,064 |  |  | $ | 14,348,308 |
Special mention | 691 |  |  | 78,643 |  |  | 1,260 |  |  | 44,130 |  |  | 4,340 |  |  | 2,919 |  |  | 131,983 |
Substandard | 3,327 |  |  | 128,848 |  |  | 3,224 |  |  | 18,617 |  |  | 6,585 |  |  | 1,193 |  |  | 161,794 |
Doubtful | — |  |  | 262 |  |  | — |  |  | 385 |  |  | — |  |  | — |  |  | 647 |
Ungraded | — |  |  | 250 |  |  | 7 |  |  | 155,968 |  |  | 97 |  |  | — |  |  | 156,322 |
Total | $ | 669,215 |  |  | $ | 9,729,022 |  |  | $ | 473,433 |  |  | $ | 2,730,407 |  |  | $ | 894,801 |  |  | $ | 302,176 |  |  | $ | 14,799,054 |
| September 30, 2018
| 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
Current | $ | 4,027,341 |  |  | $ | 2,539,576 |  |  | $ | 239,601 |  |  | $ | 1,608,644 |  |  | $ | 8,415,162 |
30-59 days past due | 24,558 |  |  | 14,378 |  |  | 151 |  |  | 7,911 |  |  | 46,998 |
60-89 days past due | 5,189 |  |  | 5,354 |  |  | 177 |  |  | 3,621 |  |  | 14,341 |
90 days or greater past due | 16,147 |  |  | 10,788 |  |  | 1,507 |  |  | 3,003 |  |  | 31,445 |
Total | $ | 4,073,235 |  |  | $ | 2,570,096 |  |  | $ | 241,436 |  |  | $ | 1,623,179 |  |  | $ | 8,507,946 |
| December 31, 2017
| Non-PCI noncommercial loans and leases
| Residential mortgage |  | Revolving mortgage |  | Construction and land development |  | Consumer |  | Total non-PCI noncommercial loans and leases
Current | $ | 3,465,935 |  |  | $ | 2,674,390 |  |  | $ | 239,648 |  |  | $ | 1,546,473 |  |  | $ | 7,926,446 |
30-59 days past due | 27,886 |  |  | 13,428 |  |  | 7,154 |  |  | 8,812 |  |  | 57,280 |
60-89 days past due | 8,064 |  |  | 3,485 |  |  | 108 |  |  | 2,893 |  |  | 14,550 |
90 days or greater past due | 21,901 |  |  | 10,222 |  |  | 1,379 |  |  | 2,995 |  |  | 36,497 |
Total | $ | 3,523,786 |  |  | $ | 2,701,525 |  |  | $ | 248,289 |  |  | $ | 1,561,173 |  |  | $ | 8,034,773 |
PCI loans outstanding at September 30, 2018 and December 31, 2017 by credit quality indicator are provided below:
| September 30, 2018 |  | December 31, 2017
(Dollars in thousands) | PCI commercial loans
Grade: |  |  |
Pass | $ | 156,092 |  |  | $ | 201,332 |
Special mention | 52,204 |  |  | 63,257 |
Substandard | 103,986 |  |  | 117,068 |
Doubtful | 4,701 |  |  | 11,735 |
Ungraded | 31 |  |  | 27 |
Total | $ | 317,014 |  |  | $ | 393,419 |
| September 30, 2018 |  | December 31, 2017
| PCI noncommercial loans
(Dollars in thousands) |  |  |
Current | $ | 282,965 |  |  | $ | 318,632 |
30-59 days past due | 10,138 |  |  | 13,343 |
60-89 days past due | 5,968 |  |  | 6,212 |
90 days or greater past due | 21,933 |  |  | 31,392 |
Total | $ | 321,004 |  |  | $ | 369,579 |
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 September 30, 2018 and December 31, 2017 are provided in the tables below. 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, 2018
(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 | $ | 708 |  |  | $ | 186 |  |  | $ | 68 |  |  | $ | 962 |  |  | $ | 678,241 |  |  | $ | 679,203 |
Commercial mortgage | 15,768 |  |  | 2,830 |  |  | 5,326 |  |  | 23,924 |  |  | 10,462,448 |  |  | 10,486,372 |
Other commercial real estate | — |  |  | — |  |  | — |  |  | — |  |  | 471,532 |  |  | 471,532 |
Commercial and industrial | 8,078 |  |  | 2,592 |  |  | 2,140 |  |  | 12,810 |  |  | 3,176,527 |  |  | 3,189,337 |
Lease financing | 3,090 |  |  | 102 |  |  | 928 |  |  | 4,120 |  |  | 612,831 |  |  | 616,951 |
Residential mortgage | 24,558 |  |  | 5,189 |  |  | 16,147 |  |  | 45,894 |  |  | 4,027,341 |  |  | 4,073,235 |
Revolving mortgage | 14,378 |  |  | 5,354 |  |  | 10,788 |  |  | 30,520 |  |  | 2,539,576 |  |  | 2,570,096 |
Construction and land development - noncommercial | 151 |  |  | 177 |  |  | 1,507 |  |  | 1,835 |  |  | 239,601 |  |  | 241,436 |
Consumer | 7,911 |  |  | 3,621 |  |  | 3,003 |  |  | 14,535 |  |  | 1,608,644 |  |  | 1,623,179 |
Other | 141 |  |  | 63 |  |  | — |  |  | 204 |  |  | 296,784 |  |  | 296,988 |
Total non-PCI loans and leases | $ | 74,783 |  |  | $ | 20,114 |  |  | $ | 39,907 |  |  | $ | 134,804 |  |  | $ | 24,113,525 |  |  | $ | 24,248,329 |
| December 31, 2017
| 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 | $ | 491 |  |  | $ | 442 |  |  | $ | 357 |  |  | $ | 1,290 |  |  | $ | 667,925 |  |  | $ | 669,215 |
Commercial mortgage | 12,288 |  |  | 2,375 |  |  | 6,490 |  |  | 21,153 |  |  | 9,707,869 |  |  | 9,729,022 |
Other commercial real estate | 107 |  |  | — |  |  | 75 |  |  | 182 |  |  | 473,251 |  |  | 473,433 |
Commercial and industrial | 6,694 |  |  | 1,510 |  |  | 1,266 |  |  | 9,470 |  |  | 2,720,937 |  |  | 2,730,407 |
Lease financing | 2,983 |  |  | 167 |  |  | 973 |  |  | 4,123 |  |  | 890,678 |  |  | 894,801 |
Residential mortgage | 27,886 |  |  | 8,064 |  |  | 21,901 |  |  | 57,851 |  |  | 3,465,935 |  |  | 3,523,786 |
Revolving mortgage | 13,428 |  |  | 3,485 |  |  | 10,222 |  |  | 27,135 |  |  | 2,674,390 |  |  | 2,701,525 |
Construction and land development - noncommercial | 7,154 |  |  | 108 |  |  | 1,379 |  |  | 8,641 |  |  | 239,648 |  |  | 248,289 |
Consumer | 8,812 |  |  | 2,893 |  |  | 2,995 |  |  | 14,700 |  |  | 1,546,473 |  |  | 1,561,173 |
Other | 188 |  |  | 6 |  |  | 133 |  |  | 327 |  |  | 301,849 |  |  | 302,176 |
Total non-PCI loans and leases | $ | 80,031 |  |  | $ | 19,050 |  |  | $ | 45,791 |  |  | $ | 144,872 |  |  | $ | 22,688,955 |  |  | $ | 22,833,827 |
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, 2018 and December 31, 2017 for non-PCI loans and leases, were as follows:
| September 30, 2018 |  | December 31, 2017
(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 | $ | 382 |  |  | $ | 55 |  |  | $ | 1,040 |  |  | $ | — |
Commercial mortgage | 19,009 |  |  | — |  |  | 22,625 |  |  | 397 |
Other commercial real estate | 91 |  |  | — |  |  | 916 |  |  | — |
Commercial and industrial | 3,533 |  |  | 439 |  |  | 2,884 |  |  | 428 |
Lease financing | 1,105 |  |  | — |  |  | 1,992 |  |  | — |
Residential mortgage | 33,796 |  |  | — |  |  | 38,942 |  |  | — |
Revolving mortgage | 23,231 |  |  | — |  |  | 19,990 |  |  | — |
Construction and land development - noncommercial | 1,912 |  |  | — |  |  | 1,989 |  |  | — |
Consumer | 2,230 |  |  | 2,146 |  |  | 1,992 |  |  | 2,153 |
Other | 130 |  |  | — |  |  | 164 |  |  | — |
Total non-PCI loans and leases | $ | 85,419 |  |  | $ | 2,640 |  |  | $ | 92,534 |  |  | $ | 2,978 |
Schedule of Contractually Required Payments Including Principal and Interest Expected Cash Flows to be Collected and Fair Values [Table Text Block] | The following table relates to PCI loans acquired in the HomeBancorp transaction and summarizes the contractually required payments, which include principal and interest, expected cash flows to be collected and the fair value of PCI loans at the acquisition date.
(Dollars in thousands) |
Contractually required payments | $ | 26,651 |
Cash flows expected to be collected | 19,697 |
Fair value of loans at acquisition | 15,555 |
Changes In Carrying Value Of PCI Loans | The recorded fair values of PCI loans acquired in the HomeBancorp transaction as of the acquisition date are as follows:
(Dollars in thousands) |
Commercial: |
Commercial mortgage | $ | 7,815 |
Commercial and industrial | 423 |
Total commercial loans | 8,238 |
Noncommercial: |
Residential mortgage | 7,317 |
Total noncommercial loans | 7,317 |
Total PCI loans | $ | 15,555 |
The following table provides changes in the carrying value of all PCI loans during the nine months ended September 30, 2018 and September 30, 2017:
(Dollars in thousands) | 2018 |  | 2017
Balance at January 1 | $ | 762,998 |  |  | $ | 809,169 |
Fair value of acquired loans | 15,555 |  |  | 199,682 |
Accretion | 45,699 |  |  | 59,039 |
Payments received and other changes, net | (186,234 | ) |  | (233,723 | )
Balance at September 30 | $ | 638,018 |  |  | $ | 834,167 |
Unpaid principal balance at September 30 | $ | 999,926 |  |  | $ | 1,293,760 |
Changes in Carrying Value of Accretable Yield for PCI Loans | The following table documents changes to the amount of accretable yield for the first nine months of 2018 and 2017.
(Dollars in thousands) | 2018 |  | 2017
Balance at January 1 | $ | 316,679 |  |  | $ | 335,074 |
Additions from acquisitions | 4,142 |  |  | 44,120 |
Accretion | (45,699 | ) |  | (59,039 | )
Reclassifications from nonaccretable difference | 5,866 |  |  | 16,947 |
Changes in expected cash flows that do not affect nonaccretable difference | 42,214 |  |  | 4,596 |
Balance at September 30 | $ | 323,202 |  |  | $ | 341,698 |
Changes In Carrying Value of Accretable Yield for PCI Loans | The following table relates to purchased non-PCI loans acquired in the HomeBancorp transaction 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 acquisition date.
(Dollars in thousands) |
Contractually required payments | $ | 710,876 |
Contractual cash flows not expected to be collected | 9,845 |
Fair value at acquisition date | 550,618 |
The recorded fair values of purchased non-PCI loans acquired in the HomeBancorp transaction as of the acquisition date are as follows:
(Dollars in thousands) |
Commercial: |
Construction and land development | $ | 525 |
Commercial mortgage | 188,688 |
Other commercial real estate | 55,183 |
Commercial and industrial | 7,931 |
Total commercial loans | 252,327 |
Noncommercial: |
Residential mortgage | 296,273 |
Revolving mortgage | 51 |
Consumer | 1,967 |
Total noncommercial loans | 298,291 |
Total non-PCI loans | $ | 550,618 |

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 Changes in the carrying amount of accretable yield for purchased credit impaired loans. + References No definition available. + Details
Name: | fcnca_ChangesinCarryingValueofAccretableYieldforPCILoansTableTextBlock
Namespace Prefix: | fcnca_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition [Table Text Block] for Schedule of contractually required payments including principal and interest, expected cash flows to be collected and fair values of loans acquired. + References No definition available. + Details
Name: | fcnca_ScheduleofContractuallyRequiredPaymentsIncludingPrincipalandInterestExpectedCashFlowstobeCollectedandFairValuesTableTextBlock
Namespace Prefix: | fcnca_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_CertainLoansAcquiredInTransferNotAccountedForAsDebtSecuritiesAcquiredDuringPeriodLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953659-111524 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 55 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=82894031&loc=SL6953803-111525 + Details
Name: | us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7A -URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953401-111524 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5111-111524 + 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://fasb.org/us-gaap/role/ref/legacyRef -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 + 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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5111-111524 + Details
Name: | us-gaap_ScheduleOfFinancingReceivablesNonAccrualStatusTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration