XML 62 R24.htm IDEA: XBRL DOCUMENT v3.3.0.814

Investment Securities (Tables)

9 Months Ended

Sep. 30, 2015

Amortized Cost and Aggregate Fair Value of Held-to-Maturity Securities, Including Gross Unrealized Gains and Losses

The following tables present the amortized cost and aggregate fair value of available-for-sale securities, including gross unrealized gains and losses, as of the dates indicated:

		September 30, 2015
		Amortized Cost				Unrealized Gains				Unrealized Losses				Fair Value
(Amounts in thousands)
U.S. Agency securities		$	32,173			$	80			$	(577	)		$	31,676
Municipal securities			127,705				4,038				(655	)			131,088
Single issue trust preferred securities			55,867				—				(6,433	)			49,434
Corporate securities			70,798				—				(144	)			70,654
Certificates of deposit			5,000				—				—				5,000
Mortgage-backed Agency securities			94,432				427				(734	)			94,125
Equity securities			222				13				—				235
Total		$	386,197			$	4,558			$	(8,543	)		$	382,212
		December 31, 2014
		Amortized Cost				Unrealized Gains				Unrealized Losses				Fair Value
(Amounts in thousands)
U.S. Agency securities		$	34,604			$	11			$	(1,017	)		$	33,598
Municipal securities			134,784				4,823				(692	)			138,915
Single issue trust preferred securities			55,822				—				(9,685	)			46,137
Corporate securities			5,000				109				—				5,109
Mortgage-backed Agency securities			102,506				470				(857	)			102,119
Equity securities			226				19				(6	)			239
Total		$	332,942			$	5,432			$	(12,257	)		$	326,117

Amortized Cost and Aggregate Fair Value of Held-to-Maturity Securities, Including Gross Unrealized Gains and Losses

The following tables present the amortized cost and aggregate fair value of held-to-maturity securities, including gross unrealized gains and losses, as of the dates indicated:

		September 30, 2015
		Amortized Cost				Unrealized Gains				Unrealized Losses				Fair Value
(Amounts in thousands)
U.S. Agency securities		$	61,895			$	366			$	—			$	62,261
Municipal securities			190				1				—				191
Corporate securities			10,511				67				—				10,578
Total		$	72,596			$	434			$	—			$	73,030
		December 31, 2014
		Amortized Cost				Unrealized Gains				Unrealized Losses				Fair Value
(Amounts in thousands)
U.S. Agency securities		$	46,987			$	22			$	(54	)		$	46,955
Municipal securities			379				7				—				386
Corporate securities			10,582				—				(34	)			10,548
Total		$	57,948			$	29			$	(88	)		$	57,889

Amortized Cost and Aggregate Fair Value of Available-for-Sale and Held-to-Maturity Securities

The following table presents the amortized cost and aggregate fair value of available-for-sale securities and held-to-maturity securities, by contractual maturity, as of September 30, 2015. Actual maturities could differ from contractual maturities because issuers may have the right to call or prepay obligations with or without penalties.

(Amounts in thousands)		Amortized Cost				Fair Value
Available-for-sale securities
Due within one year		$	56,044			$	55,956
Due after one year but within five years			20,108				20,137
Due after five years but within ten years			75,932				78,955
Due after ten years			134,459				127,804
			286,543				282,852
Mortgage-backed securities			94,432				94,125
Certificates of deposit			5,000				5,000
Equity securities			222				235
Total		$	386,197			$	382,212
Held-to-maturity securities
Due within one year		$	190			$	191
Due after one year but within five years			72,406				72,839
Due after five years but within ten years			—				—
Due after ten years			—				—
Total		$	72,596			$	73,030

Net Loss or Gain from Sale of Securities

The following table presents the proceeds from sales of available-for-sale securities and the gross realized gains and losses on those sales in the periods indicated:

		Three Months Ended September 30,								Nine Months Ended September 30,
		2015				2014				2015				2014
(Amounts in thousands)
Gross realized gains		$	26			$	746			$	292			$	2,257
Gross realized losses			(65	)			(426	)			(141	)			(1,951	)
Net gain (loss) on sale of securities		$	(39	)		$	320			$	151			$	306

Available-For-Sale Securities in Continuous Unrealized Loss Position

The following tables present the fair values and unrealized losses for available-for-sale securities in a continuous unrealized loss position for less than 12 months and for 12 months or longer as of the dates indicated:

		September 30, 2015
		Less than 12 Months								12 Months or longer								Total
		Fair Value				Unrealized Losses				Fair Value				Unrealized Losses				Fair Value				Unrealized Losses
(Amounts in thousands)
U.S. Agency securities		$	—			$	—			$	24,670			$	(577	)		$	24,670			$	(577	)
Municipal securities			13,702				(172	)			10,222				(483	)			23,924				(655	)
Single issue trust preferred securities			—				—				49,434				(6,433	)			49,434				(6,433	)
Corporate securities			62,257				(144	)			—				—				62,257				(144	)
Mortgage-backed Agency securities			14,367				(99	)			39,126				(635	)			53,493				(734	)
Total		$	90,326			$	(415	)		$	123,452			$	(8,128	)		$	213,778			$	(8,543	)

		December 31, 2014
		Less than 12 Months								12 Months or longer								Total
		Fair Value				Unrealized Losses				Fair Value				Unrealized Losses				Fair Value				Unrealized Losses
(Amounts in thousands)
U.S. Agency securities		$	—			$	—			$	29,448			$	(1,017	)		$	29,448			$	(1,017	)
Municipal securities			1,112				(8	)			25,007				(684	)			26,119				(692	)
Single issue trust preferred securities			—				—				46,137				(9,685	)			46,137				(9,685	)
Mortgage-backed Agency securities			2,778				(3	)			45,790				(854	)			48,568				(857	)
Equity securities			150				(6	)			—				—				150				(6	)
Total		$	4,040			$	(17	)		$	146,382			$	(12,240	)		$	150,422			$	(12,257	)

Held to Maturity Securities in Continuous Unrealized Loss Position

The following table presents the fair values and unrealized losses for held-to-maturity securities in a continuous unrealized loss position for less than 12 months and for 12 months or longer as of December 31, 2014.

		December 31, 2014
		Less than 12 Months								12 Months or longer								Total
		Fair Value				Unrealized Losses				Fair Value				Unrealized Losses				Fair Value				Unrealized Losses
(Amounts in thousands)
U.S. Agency securities		$	28,188			$	(54	)		$	—			$	—			$	28,188			$	(54	)
Corporate securities			10,548				(34	)			—				—				10,548				(34	)
Total		$	38,736			$	(88	)		$	—			$	—			$	38,736			$	(88	)

Credit Losses Recognized in Earnings for Debt Securities Where Portion of OTTI Recognized in OCI

The following table presents the activity for credit-related losses recognized in earnings on debt securities where a portion of an OTTI was recognized in OCI for the periods indicated:

		Three Months Ended September 30,								Nine Months Ended September 30,
		2015				2014				2015				2014
(Amounts in thousands)
Beginning balance(1)		$	—			$	8,284			$	—			$	7,798
Additions for credit losses on securities previously recognized			—				219				—				705
Ending balance		$	—			$	8,503			$	—			$	8,503

(1) The beginning balance includes credit related losses included in OTTI charges recognized on debt securities in prior periods.

X

- Definition

Schedule Of Amortized Cost And Estimated Fair Value Of Securities Available For Sale And Securities Held To Maturity [Text Block]

+ References

No definition available.

+ Details

Name:	fcbc_ScheduleOfAmortizedCostAndEstimatedFairValueOfSecuritiesAvailableForSaleAndSecuritiesHeldToMaturityTextBlock
Namespace Prefix:	fcbc_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Schedule Of Held To Maturity Debt Securities Table [Text Block]

+ References

No definition available.

+ Details

Name:	fcbc_ScheduleOfHeldToMaturityDebtSecuritiesTableTextBlock
Namespace Prefix:	fcbc_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of fair value of investments in debt and equity securities in an unrealized loss position categorized neither as held-to-maturity nor trading securities.

+ References

No definition available.

+ Details

Name:	us-gaap_AvailableForSaleSecuritiesContinuousUnrealizedLossPositionFairValueTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of all investments in certain debt and equity securities for which the entity has the positive intent and ability to hold until maturity.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 320



-SubTopic 10



-Section 50



-Paragraph 6



-URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27290-111563



Reference 2: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 320



-SubTopic 10



-Section 50



-Paragraph 10



-URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27405-111563



Reference 3: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 320



-SubTopic 10



-Section 50



-Paragraph 5



-URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27232-111563



Reference 4: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 942



-SubTopic 320



-Section 50



-Paragraph 3



-URI http://asc.fasb.org/extlink&oid=6957658&loc=d3e62586-112803



Reference 5: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 320



-SubTopic 10



-Section 50



-Paragraph 7



-URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27337-111563



Reference 6: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 815



-SubTopic 10



-Section 50



-Paragraph 9



-URI http://asc.fasb.org/extlink&oid=6435544&loc=d3e41834-113960



Reference 7: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 310



-SubTopic 10



-Section 50



-Paragraph 5



-URI http://asc.fasb.org/extlink&oid=49124121&loc=d3e5086-111524



Reference 8: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 942



-SubTopic 320



-Section 50



-Paragraph 2



-URI http://asc.fasb.org/extlink&oid=6957658&loc=d3e62557-112803

+ Details

Name:	us-gaap_HeldToMaturitySecuritiesTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the amount of other than temporary impairment (OTTI) related to credit losses recognized in earnings including: (a) the beginning balance of the amount related to credit losses on debt securities held by the investor at the beginning of the period for which a portion of an OTTI was recognized in other comprehensive income; (b) additions for the amount related to the credit loss for which an OTTI was not previously recognized; (c) reductions for securities sold during the period (realized); (d) reductions for securities for which the amount previously recognized in other comprehensive income was recognized in earnings because the investor intends to sell the security or more likely than not will be required to sell the security before recovery of its amortized cost basis; (e) additional increases to the amount related to the credit loss for which an OTTI was previously recognized when the investor does not intend to sell the security and it is not more likely than not that the investor will be required to sell the security before recovery of its amortized cost basis; (f) reductions for increases in cash flows expected to be collected that are recognized over the remaining life of the security; and (g) the ending balance of the amount related to credit losses on debt securities held by the entity at the end of the period for which a portion of an OTTI was recognized in other comprehensive income.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 320



-SubTopic 10



-Section 50



-Paragraph 8



-URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27340-111563

+ Details

Name:	us-gaap_OtherThanTemporaryImpairmentCreditLossesRecognizedInEarningsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of realized gains and losses on investments reported in the statement of income.

+ References

No definition available.

+ Details

Name:	us-gaap_RealizedGainLossOnInvestmentsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the reconciliation of available-for-sale securities from cost basis to fair value.

+ References

No definition available.

+ Details

Name:	us-gaap_ScheduleOfAvailableForSaleSecuritiesReconciliationTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration