XML 119 R103.htm IDEA: XBRL DOCUMENT
v3.22.4

Note 16 - Fair Value - Assets and Liabilities Measured at Fair Value on Recurring Basis (Details) - USD ($) $ in Thousands | Dec. 31, 2022 | Dec. 31, 2021 | Jan. 01, 2021 | [2]
--- | --- | --- | --- | ---
Securities available for sale | $ 300,349 | $ 76,292 | [1] | $ 83,358
Derivative assets | 199 | 0 |  |
Derivative liabilities | 0 | 837 |  |
Fair Value, Recurring [Member] |  |  |  |
Securities available for sale | 300,349 | 76,292 |  |
Equity securities | 55 | 55 |  |
Fair value loans | 3,784 | 13,106 |  |
Derivative assets | 199 |  |  |
Deferred compensation assets | 5,142 | 5,245 |  |
Deferred compensation liabilities | 5,142 | 5,245 |  |
Derivative liabilities |  | 837 |  |
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] |  |  |  |
Securities available for sale | 0 | 0 |  |
Equity securities | 0 | 0 |  |
Fair value loans | 0 | 0 |  |
Derivative assets | 0 |  |  |
Deferred compensation assets | 5,142 | 5,245 |  |
Deferred compensation liabilities | 5,142 | 5,245 |  |
Derivative liabilities |  | 0 |  |
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] |  |  |  |
Securities available for sale | 300,349 | 76,292 |  |
Equity securities | 55 | 55 |  |
Fair value loans | 0 | 0 |  |
Derivative assets | 199 |  |  |
Deferred compensation assets | 0 | 0 |  |
Deferred compensation liabilities | 0 | 0 |  |
Derivative liabilities |  | 837 |  |
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] |  |  |  |
Securities available for sale | 0 | 0 |  |
Equity securities | 0 | 0 |  |
Fair value loans | 3,784 | 13,106 |  |
Derivative assets | 0 |  |  |
Deferred compensation assets | 0 | 0 |  |
Deferred compensation liabilities | 0 | 0 |  |
Derivative liabilities |  | 0 |  |
Fair Value, Recurring [Member] | US Government Agencies Debt Securities [Member] |  |  |  |
Securities available for sale | 1,485 | 466 |  |
Fair Value, Recurring [Member] | US Government Agencies Debt Securities [Member] | Fair Value, Inputs, Level 1 [Member] |  |  |  |
Securities available for sale | 0 | 0 |  |
Fair Value, Recurring [Member] | US Government Agencies Debt Securities [Member] | Fair Value, Inputs, Level 2 [Member] |  |  |  |
Securities available for sale | 1,485 | 466 |  |
Fair Value, Recurring [Member] | US Government Agencies Debt Securities [Member] | Fair Value, Inputs, Level 3 [Member] |  |  |  |
Securities available for sale | 0 | 0 |  |
Fair Value, Recurring [Member] | US Treasury Securities [Member] |  |  |  |
Securities available for sale | 157,264 |  |  |
Fair Value, Recurring [Member] | US Treasury Securities [Member] | Fair Value, Inputs, Level 1 [Member] |  |  |  |
Securities available for sale | 0 |  |  |
Fair Value, Recurring [Member] | US Treasury Securities [Member] | Fair Value, Inputs, Level 2 [Member] |  |  |  |
Securities available for sale | 157,264 |  |  |
Fair Value, Recurring [Member] | US Treasury Securities [Member] | Fair Value, Inputs, Level 3 [Member] |  |  |  |
Securities available for sale | 0 |  |  |
Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member] |  |  |  |
Securities available for sale | 23,309 | 28,794 |  |
Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member] | Fair Value, Inputs, Level 1 [Member] |  |  |  |
Securities available for sale | 0 | 0 |  |
Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member] | Fair Value, Inputs, Level 2 [Member] |  |  |  |
Securities available for sale | 23,309 | 28,794 |  |
Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member] | Fair Value, Inputs, Level 3 [Member] |  |  |  |
Securities available for sale | 0 | 0 |  |
Fair Value, Recurring [Member] | Corporate Debt Securities [Member] |  |  |  |
Securities available for sale | 34,857 | 9,919 |  |
Fair Value, Recurring [Member] | Corporate Debt Securities [Member] | Fair Value, Inputs, Level 1 [Member] |  |  |  |
Securities available for sale | 0 | 0 |  |
Fair Value, Recurring [Member] | Corporate Debt Securities [Member] | Fair Value, Inputs, Level 2 [Member] |  |  |  |
Securities available for sale | 34,857 | 9,919 |  |
Fair Value, Recurring [Member] | Corporate Debt Securities [Member] | Fair Value, Inputs, Level 3 [Member] |  |  |  |
Securities available for sale | 0 | 0 |  |
Fair Value, Recurring [Member] | Mortgage-backed Agency Securities [Member] |  |  |  |
Securities available for sale | 83,434 | 37,113 |  |
Fair Value, Recurring [Member] | Mortgage-backed Agency Securities [Member] | Fair Value, Inputs, Level 1 [Member] |  |  |  |
Securities available for sale | 0 | 0 |  |
Fair Value, Recurring [Member] | Mortgage-backed Agency Securities [Member] | Fair Value, Inputs, Level 2 [Member] |  |  |  |
Securities available for sale | 83,434 | 37,113 |  |
Fair Value, Recurring [Member] | Mortgage-backed Agency Securities [Member] | Fair Value, Inputs, Level 3 [Member] |  |  |  |
Securities available for sale | $ 0 | $ 0 |  |
[1] | Derived from audited financial statements
[2] | Per our analysis no ACL was necessary for investment securities available for sale.

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 https://asc.fasb.org/extlink&oid=126897435&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 https://asc.fasb.org/extlink&oid=124258926&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 https://asc.fasb.org/extlink&oid=124260329&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 https://asc.fasb.org/extlink&oid=126970911&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 asset or other 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 assets not subject to a master netting arrangement and not elected to be offset. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 55 -Paragraph 10 -URI https://asc.fasb.org/extlink&oid=99393222&loc=SL20226008-175313 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 55 -Paragraph 22 -URI https://asc.fasb.org/extlink&oid=99393222&loc=SL20226052-175313 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 10 -URI https://asc.fasb.org/extlink&oid=123594938&loc=d3e13433-108611 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 50 -Paragraph 3 -Subparagraph (c) -URI https://asc.fasb.org/extlink&oid=51824906&loc=SL20225862-175312 + Details
Name: | us-gaap_DerivativeAssets
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://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 50 -Paragraph 3 -Subparagraph (c) -URI https://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 210 -SubTopic 20 -Section 55 -Paragraph 10 -URI https://asc.fasb.org/extlink&oid=99393222&loc=SL20226008-175313 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 10 -URI https://asc.fasb.org/extlink&oid=123594938&loc=d3e13433-108611 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 55 -Paragraph 22 -URI https://asc.fasb.org/extlink&oid=99393222&loc=SL20226052-175313 + 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), classified as current. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(2)) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 1 -Subparagraph (f) -URI https://asc.fasb.org/extlink&oid=124098289&loc=d3e6676-107765 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 45 -Paragraph 1A -URI https://asc.fasb.org/extlink&oid=123594786&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 https://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_USTreasurySecuritiesMember
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=us-gaap_CorporateDebtSecuritiesMember
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: |