XML 92 R82.htm IDEA: XBRL DOCUMENT v3.20.2

Note 15 - Fair Value - Assets and Liabilities Measured at Fair Value on Recurring Basis (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Available-for-sale debt securities	$ 98,367	$ 169,574	[1]
Derivative liabilities	1,322	510
Fair Value, Recurring [Member]
Available-for-sale debt securities	98,367	169,574
Equity securities	55	55
Fair value loans	12,128	10,358
Deferred compensation assets	3,790	3,990
Deferred compensation liabilities	3,790	3,990
Derivative liabilities	1,322	510
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Available-for-sale debt securities	0	0
Equity securities	55	55
Fair value loans	0	0
Deferred compensation assets	3,790	3,990
Deferred compensation liabilities	3,790	3,990
Derivative liabilities	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale debt securities	98,367	169,574
Equity securities	0	0
Fair value loans	0	0
Deferred compensation assets	0	0
Deferred compensation liabilities	0	0
Derivative liabilities	1,322	510
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale debt securities	0	0
Equity securities	0	0
Fair value loans	12,128	10,358
Deferred compensation assets	0	0
Deferred compensation liabilities	0	0
Derivative liabilities	0
Fair Value, Recurring [Member] | US Government Agencies Debt Securities [Member]
Available-for-sale debt securities	593	5,034
Fair Value, Recurring [Member] | US Government Agencies Debt Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Available-for-sale debt securities	0	0
Fair Value, Recurring [Member] | US Government Agencies Debt Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale debt securities	593	5,034
Fair Value, Recurring [Member] | US Government Agencies Debt Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale debt securities	0	0
Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member]
Available-for-sale debt securities	62,491	86,878
Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Available-for-sale debt securities	0	0
Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale debt securities	62,491	86,878
Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale debt securities	0	0
Fair Value, Recurring [Member] | Mortgage-backed Agency Securities [Member]
Available-for-sale debt securities	35,283	77,662
Fair Value, Recurring [Member] | Mortgage-backed Agency Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Available-for-sale debt securities	0	0
Fair Value, Recurring [Member] | Mortgage-backed Agency Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale debt securities	35,283	77,662
Fair Value, Recurring [Member] | Mortgage-backed Agency Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale debt securities	$ 0	$ 0
[1] Derived from audited financial statements

X

- Definition

Fair value portion of deferred compensation assets.

+ References

No definition available.

+ Details

Name:	fcbc_DeferredCompensationAssetsfairValue
Namespace Prefix:	fcbc_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Fair value portion of deferred compensation liabilities.

+ References

No definition available.

+ Details

Name:	fcbc_DeferredCompensationLiabilitiesFairValue
Namespace Prefix:	fcbc_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Amount of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03(6))
-URI http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 30
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=121558606&loc=SL82898722-210454

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 45
-Paragraph 1
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=121553693&loc=d3e26610-111562

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (aa)
-URI http://asc.fasb.org/extlink&oid=121645371&loc=d3e27161-111563

+ Details

Name:	us-gaap_AvailableForSaleSecuritiesDebtSecurities
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Fair value, after the effects of master netting arrangements, of a financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes liabilities not subject to a master netting arrangement and not elected to be offset.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 20
-Section 50
-Paragraph 3
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=51824906&loc=SL20225862-175312

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=121572278&loc=d3e13433-108611

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 20
-Section 55
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=99393222&loc=SL20226008-175313

+ Details

Name:	us-gaap_DerivativeLiabilities
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Amount of investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI).

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=99377092&loc=SL75136599-209740

+ Details

Name:	us-gaap_EquitySecuritiesFvNi
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Fair value portion of loan receivable, including, but not limited to, mortgage loans held for investment, finance receivables held for investment, policy loans on insurance contracts.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2196772

+ Details

Name:	us-gaap_LoansReceivableFairValueDisclosure
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Details

Name:	us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsRecurringMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel1Member
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel2Member
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel3Member
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FairValueByAssetClassAxis=us-gaap_USGovernmentAgenciesDebtSecuritiesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FairValueByAssetClassAxis=us-gaap_USStatesAndPoliticalSubdivisionsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FairValueByAssetClassAxis=fcbc_MortgagebackedAgencySecuritiesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: